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2021-07-31-accounts

REGISTERED CHARITY NUMBER 1174059

ELLINGTON JUNIORS FOOTBALL CLUB

(A Charitable Incorporated Organisation)

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

ELLINGTON JUNIORS FOOTBALL CLUB

Contents

Page Reference and administrative details of the charity, its Trustees and advisers Trustees’ Annual Report 2 - 5 Statement of Trustees responsibilities Independent Examiner’s Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10 - 15

ELLINGTON JUNIORS FOOTBALL CLUB

Reference and administrative details of the charity, its trustees and advisers

Trustees

Raymond Dunn Veronica Luke Philip Gallagher Paul Wake Trevor Dunn Claire Buzzeo Sarah Gair

Charity registered number

1174059

Principal office

21 Bowmont Ellington Morpeth Northumberland NE61 5LT

Independent Examiner

Ivan Smith Smiths Accountants & Tax Advisers 8 Linnet Court Cawledge Business Park Alnwick Northumberland NE66 2GD

Bankers

Lloyds Bank Blackheath London SE3 9LH

TSB 3-5 Newgate Street Morpeth Northumberland NE61 1AN

Page 1

ELLINGTON JUNIORS FOOTBALL CLUB

Report of the Trustees for the year ended 31 July 2021

The Trustees present their annual report together with the financial statements of Ellington Juniors Football Club for the year from 1 August 2020 to 31 July 2021.

The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2015).

OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES Charity objectives and aims

The charity was formed on 1 August 2017, when all the bank accounts and assets of Ellington Juniors Football Club were transferred to the charity.

The Club aims to provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation, in particular facilities for playing football, of children and young people under the age of 21, with the object of improving their conditions of life, within a safe, disciplined and friendly environment for all members.

Public benefit

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance public benefit: running a charity' (PB2).

We are keen to offer opportunities for as many players to participate in our activities.

Regardless of the limit to our resources, we continue to ensure that the opportunity to join the Club is given to all annually.

Our objectives remain to serve the public benefit through the promotion of education (including social and physical training) of people under the age of 21 within Northumberland and Tyne & Wear in such a way as the charity Trustees think fit, including by:

Page 2

ELLINGTON JUNIORS FOOTBALL CLUB

Report of the Trustees

for the year ended 31 July 2021 – continued

a. POLICIES AND OBJECTIVES - continued Volunteers

The Club remains solely reliant upon its volunteers to provide all aspect of its work in the community. The Trustees would like to thank all volunteers for their time, dedication and hard work that make the Club the lively and vibrant community that it is. The Trustees would also like to recognise the support of those people who have made a valuable contribution to the smooth running of the Club.

b. ACHIEVEMENT AND PERFORMANCE Participation

The Club operated 19 teams between August 2020 and July 2021 up to and including the adult age groups. In running these teams, the Club have provided the opportunity for 198 young players under the age of 19 to engage in a structured physically active coaching syllabus for the advancement of footballing skills and participate in organised football competitions. It also facilitated the opportunity to meet and socially interact with people from different demographics whilst actively promoting the mental, physical and moral capabilities of all participating members.

c. FINANCIAL REVIEW Financial position

At 31 July 2021 the Club had unrestricted reserves of £51,181; restricted reserves of £946,900; and designated reserves of £6,570.

Full details of the movements in reserves are given in page 8 of the financial statements and at note 12 to the financial statements.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Reserves policy

The Trustees, having reviewed the reserves of the charity, have designated that unrestricted funds should be maintained at a level equivalent to between three and six months expenditure.

At 31 July 2021 the balance on unrestricted reserves was £51,181.

Page 3

ELLINGTON JUNIORS FOOTBALL CLUB

Report of the Trustees for the year ended 31 July 2021 - continued

c. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated charity. The Club will at all times be governed by the rules of its constitution.

The Board of Trustees are responsible for making decisions on all matters of general concern and importance in the running of the Club, including how funds are spent.

Recruitment and appointment of new Trustees

The charity is managed by a committee of at least three, but not more than twelve, as elected in accordance with the constitution. The Trustees may appoint any person who is willing to act as a Trustee, each of the Trustees shall retire with effect from the conclusion of the annual general meeting after his or her appointment but shall be eligible for re-election at that annual general meeting.

Organisational structure

The Club is run by the board of Trustees. All members of the Club aged 18 or over, may stand for election as a Trustee at the annual general meeting.

The Trustee board will consist of no less than three but no more than twelve members. Trustees are elected by a vote of members at the annual general meeting.

New Trustees are invited to a Trustees meeting to brief them on their legal obligations under charity law, the content of the Constitution, the committee and decision-making processes, the business plan and recent financial statements showing

the performance of the charity. The day-to-day administration of the Club is undertaken by the Officers who as with the Trustees, are elected by a vote of the member at the annual general meeting.

The Officers form the management committee and comprise of the Chair, Club Secretary, Treasurer and Child Welfare Officer.

Induction and training of a new Trustee

New Trustees are invited to a Trustees meeting to brief them of their legal obligations under charity law, the content of the Constitution, the committee and decision-making processes, the business plan and recent financial statements showing the performance of the charity.

Page 4

ELLINGTON JUNIORS FOOTBALL CLUB

Report of the Trustees for the year ended 31 July 2021 - continued

c. STRUCTURE, GOVERNANCE AND MANAGEMENT - continued Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud.

The Trustees approach to risk management follows three fundamental steps:

The principal risks to the Club lie in the ability to retain and recruit suitably qualified volunteers to operate the number of teams run by the Club year on year. The Club has a high dependance on a number of key volunteers, who undertake a number of roles within the Club structure. The Trustees consider that losing two or more of these key volunteers at one time would constitute a significant risk to the operation of the Club. In assessing the risk the Trustees have considered the following questions:

The Trustees have determined that whilst in the short term the day to day running of the Club may be affected by the loss of certain key personnel, this would be mitigated by the robust management procedures that could be operated by the remaining members of the Management Committee if a particular function needs to be covered immediately whilst the replacement of the key member can be part of a long-term recovery strategy.

The Trustees consider the current risk to the financial well-being of the Club to be low to medium with a budget set in line with the expected donation income level and with a reserve fund held should an unexpected shortfall arise.

This report was approved by the Trustees on 27 May 2022 and signed on their behalf by:

……………………………………………………….

Raymond Dunn, Chairman

Page 5

ELLINGTON JUNIORS FOOTBALL CLUB

Statement of Trustees Responsibilities for the year ended 31 July 2021

The Trustees are responsible for preparing the Trustees Report 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 and 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 the incoming resources and application of resources for the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and 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.

Page 6

ELLINGTON JUNIORS FOOTBALL CLUB

Independent examiner’s report to the trustees of Ellington Juniors Football Club

I report to the trustees on my examination of the accounts of the Ellington Juniors Football Club (the Trust) for the year ended 31 July 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

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

Ivan Smith ACA Smiths Accountants & Tax Advisers 8 Linnet Court Cawledge Business Park Alnwick Northumberland NE66 2GD

27 May 2022

Page 7

ELLINGTON JUNIORS FOOTBALL CLUB

Statement of Financial Activities for the year ended 31 July 2021

Notes
INCOME
Grants
3
Donations & legacies
4
Other trading
activities
5
EXPENDITURE ON
Fundraising
Charitable activities
6
Provisions of facilities for playing
football under association rules
Other costs
7
NET INCOME
Funds brought forward
Transfers between funds
TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
funds
£
13,589
54,382
5,475
73,446
-

(39,529)
(12,591)
21,326
5,120
24,735
51,181		 Restricted
funds
£
15,767
-
-
15,767
-
(24,219)
-
(8,452)
983,564
(28,212)
946,900		 Designated
funds
£
-
3,944
-
3,944
-
(4,356)
-
(412)
3,505
3,477
6,570		 2021
Total
funds
£
29,356
58,326
5,475		 2020
Total
funds
£
310,813

54,305

4,620
93,157
-
(68,104)
(12,591)		 369,738

(656)
(68,561)
(9,144)
12,462
992,189
-		 291,377
700,812

-
1,004,651 992,189

The notes form part of these financial statements

Page 8

ELLINGTON JUNIORS FOOTBALL CLUB

Balance Sheet at 31 July 2021

Notes
FIXED ASSETS
Tangible assets
9
CURRENT
ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS
Amounts falling due
within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
NET ASSETS
TOTAL FUNDS
12		 Unrestricted
funds
£
25,148
2,090
29,907
31,997
(5,964)
26,033
51,181
51,181
51,181		 Restricted
funds
£
Designated
funds
£
924,827
-
-
-
22,073
6,570
22,073
6,570
-
-
22,073
6,570
946,900
6,570
946,900
6,570
946,900
6,570		 Total
funds
£
949,97
5
2,090
58,550		 2020
£
947,836
-
44,515
22,073
-		 60,640
(5,964)		 44,515
(162)
22,073 54,676 44,353
946,900 1,004,651 992,189
946,900 1,004,651 992,189
946,900
1,004,651 992,189

These financial statements were approved by the Board of Trustees on 27 May 2022 and were signed on its behalf by:

………………………………….

Raymond Dunn – Trustee

………………………………….

Sarah Gair - Trustee

The notes form part of these financial statements

Page 9

ELLINGTON JUNIORS FOOTBALL CLUB

Notes to the financial statements for the year ended 31 July 2021

1. STATUTORY INFORMATION

Ellington Juniors Football Club is a charitable incorporated charity, registered in England and Wales. The charity's registered number and principal address can be found in the Report of the Trustees.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

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: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling £.

The Trustees have prepared the financial statements on the going concern basis and consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that income will be received, and the amount can be measured reliably.

Donations and grants are recognised when they have been communicated in writing with notification of both the amount and settlement date.

Fundraising income is recognised when the fundraising activity has been undertaken.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings:

Expenditure on raising funds includes the costs of running the fund-raising event.

Expenditure on charitable activities includes the costs of providing facilities for playing football under association rules to further the purposes of the charity and their associated support costs.

Development expenditure relates to the ongoing costs of building the Club's new pitches and Clubhouse in Ellington.

Other expenditure represents those items not falling into any other heading.

Page 10

ELLINGTON JUNIORS FOOTBALL CLUB

Notes to the financial statements – continued

for the year ended 31 July 2021

2 . ACCOUNTING POLICIES - continued Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include premises costs to support the charity's activities. These costs have been allocated to expenditure on charitable activities. All support costs have been allocated to the charity's sole charitable activity.

Tangible fixed assets

Depreciation has been provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its expected useful life.

Land Not depreciated Buildings and pitches 1% & 5% on cost Plant and equipment 20% on cost

Tangible fixed assets are stated at cost less depreciation and impairment losses.

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised in the Statement of Financial Activities.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Financial Activities.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing any trade discounts.

Taxation

The charity is exempt from tax on its charitable activities.

Page 11

ELLINGTON JUNIORS FOOTBALL CLUB

Notes to the financial statements – continued

for the year ended 31 July 2021

2 . ACCOUNTING POLICIES - continued Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

Designated funds are funds designated for a specific purpose by the Trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3 . GRANTS
NCC - drainage grants
NCC - Covid-19 grants
Newcastle Foundation
The Football Foundation
CELL Big Local
CF Foundation Trusthouse
Community Foundation
North Eastern Coop
RW Mann Trust
CELL - planning application
grant
4 . DONATIONS
Donations and membership
Gift aid
Team sponsorship		 2021
£
14,417
13,589
600
750
-
-
-
-
-
-


2020
£
-
20,000
-
203,061

54,464

20,000

10,750

1,381

1,000

157
29,356 310,813
2021
£
44,123
8,924
1,335



2020
£
51,677
2,428
200
54,382 54,305

Page 12

ELLINGTON JUNIORS FOOTBALL CLUB

Notes to the financial statements – continued

for the year ended 31 July 2021

5 . OTHER INCOME
Fundraising events
Room & 4G hire
Catering & bar income
6 . CHARITABLE ACTIVITIES
COSTS
Provision of facilities for playing
football under association rules
7 . OTHER
EXPENSES
Clubhouse running costs
Sundry expenses
Equipment repairs
Bank charges
Office costs
Accountancy fees (3 years)		 Direct
costs
£
39,529		 2021
£
50
4,626
799
5,475
Support
costs
£
-
2021
£
7,619
791
2,627
127
167
1,260
12,591		 2020
£
3,438
1,182
-
4,620
Totals
£
39,529
2020
£
6,832
1,104
786
173
249
-
9,144

8 . TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or benefits for the year ended 31 July 2021.

Trustees' expenses

There were no Trustees' expenses paid for the year ended 31 July 2021.

Page 13

ELLINGTON JUNIORS FOOTBALL CLUB

Notes to the financial statements – continued

for the year ended 31 July 2021

9 . TANGIBLE FIXED ASSETS
COST
At 31 July 2020
Additions
At 31 July 2021
DEPRECIATION
At 31 July 2020
Charge for year
At 31 July 2021
NET BOOK VALUE
At 31 July 2020
At 31 July 2021		 Land &
buildings
£
948,413
29,593
978,006
28,960
24,219
53,179
919,453
924,827		 Plant &
equipment
£
36,561
5,096
41,657
8,178
8,331
16,509
28,383
25,148		 Totals
£
984,974
34,689
1,019,663
37,138
32,550
69,688
947,836
949,975

Plant & equipment includes a lawnmower for which a grant of £19,800 has been received.

10 DEBTORS

DEBTORS
2021 2020
£ £
Prepaid costs 2,090 -

11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021 2020
£ £
Other creditors 5,964 162

Page 14

ELLINGTON JUNIORS FOOTBALL CLUB

Notes to the financial statements – continued

for the year ended 31 July 2021

12 MOVEMENT IN FUNDS
Funds at 31 July 2020
Incoming resources
Resources expenses
Transfers between funds
Funds at 31 July 2021		 Unrestricted
funds
£
5,120
73,446
(52,120)
24,735
51,181		 Restricted
funds
£
983,564
15,767
(24,219)
(28,212)
946,900		 Designated
funds
£
3,505
3,944
(4,356)
3,477
6,570		 Total
funds
£
992,189
93,157
(80,695)
-
1,004,651

Unrestricted fund

This fund relates to the running of the Club and is free from any restrictions.

Restricted fund

This fund relates to the building of a new Clubhouse, grass pitches and 3g training facility at Ella Park, Ellington.

Designated fund

This fund relates to individual teams’ savings in order to go away on tournaments and trips under the banner of Ellington Juniors Football Club.

13 RELATED PARTY TRANSACTIONS

There were no related party transactions for the year ended 31 July 2021.

Page 15