**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 2022** ## **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 2022** The Trustees present their annual report together with the financial statements of Ellington Juniors Football Club for the year from 1 August 2021 to 31 July 2022. 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: - Providing a structured physically active coaching syllabus for the advancement of footballing skills. - Providing an opportunity to participate in structured, organised football competitions. ‐ Providing the opportunity to young people under 21, from different demographics, to meet and socially interact with each other, forming lifelong friendships. - Providing a regular opportunity to participate in physical activities. ‐ Promote the mental, physical and moral capabilities of all participating members; and ‐ Provide opportunities for young people aged 16 to 21 to gain qualifications and experience in football coaching. Page 2 ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Report of the Trustees for the year ended 31 July 2022 – 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 2021 and July 2022 up to and including the adult age groups. In running these teams, the Club has provided the opportunity for 239 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 2022 the Club had unrestricted reserves of £39,914 (2021: £51,181); restricted reserves of £966,389 (2021: £946,900); and designated reserves of £2,291 (2021: £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 2022 the balance on unrestricted reserves was £39,914. Page 3 ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Report of the Trustees for the year ended 31 July 2022 - 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 Rewrt d thè Trus*es for the year ended 31 July 2022. cOntin￿d L STRUCTURE. GOVERNANCE AND MANAGEMENf-¢ontinu&l Risk nIanagem￿t The fnjslees have a duty to Klenttfy and review Ihe nsk5 lo which the charrty ts exFM)sed arTrd to ensure appropnate o)ntro15 aR m place to ptov¥Je reasonal￿e assurance against fr¥LWJ. The Tr￿leeS approach to risk rronagerne￿ follows three luThJaFnerrtal steF6". Step 1 - Protecting the ex6brwJ value In the charty - by re￿￿Ing the char￿e of loss or effor that might other%Mse c¢cw through p￿r dectston makiNJ. step 2- Supportrng effective evaluath)n of svJntficant dectsK)ns- by clarfyirKJ rtsks. ￿1¢h in tum minimises the Chan￿ of unexFedgJ or umrdrtgj COWLtences of decis￿*nS", and Step 3 . Facilitating goc*J gLwemance- by prcvpjiro TnJ5tee5 wth the mearo to control rEk rthin the chantys strategic k4annirvJ wcKess The pnncipal rtsts to the Club Ite In the abilty to r*in aThY recrurt surtaw qualified volunleers lo oFtrate the number ol tea￿6 run by the Club year on year The CILts has a huqh depe[￿anGe on a number of key volunteers. who u￿lertake a number of roles y￿￿n the Club structure. The Trustees considerthat losing Iwx) 01 more of these key volunleeTS al L)ne time ￿Uld Constitute a sgnIf￿nI rsk to the operation gf the Club In assessing Ihe risk the Trustees have consthred the follo￿"r*3 qLTrestK>r - Vlhat are tre ctffjcal lunthon5 performed by each Indvduap - Howwll the 105s ofthe key Frrsonnel affECt that fiJnchon? -what are the impacts on the Club loperaknonal. frnancial armj legall rf that luni*on s not perf(Kmed? - H¢)w k)ng Can that fvn¢tK*n remain deficien The Trustee5 have determined that whilst in the Short terrn the day to day tunning of the Club may tje affecte¢ by Ihe loss ol certain key personnel, this be mitigated by the robust rnanagement procedure5 that cou&Y be operated by the remainirrfJ members of the Management Commrttee rf a p3rbcukr fijnchon neets to be Covered Immediatety vknii5t tr replacement ofthe key member can tE part of a tJng-te¥m recovery strategy The TrLBlees cons￿er the Cu￿ent risk to the financial wtlkbeir¥J of the Club to be low to medium a trAJdget set In line %Mlh the exk*ded donation In¢ome level andwlh a reserve bjnd hebj shoukl an unexFected shc¥tfall arise. This report was appr￿ed by the Trustee5 on 30 P03y 3)f8 arKI ygned on their behall ty.. Raymond Dunn. Chatrman Pa¥t S ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Statement of Trustees Responsibilities for the year ended 31 July 2022** 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: - select suitable accounting policies and then apply them consistently. - observe the methods and principles of the Charity SORP. - make judgements and estimates that are reasonable and prudent. - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business 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 2022. 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. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for my work or for this report. ## **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 30 May 2023 Page 7 ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Statement of Financial Activities for the year ended 31 July 2022** |Notes
Unrestricted
funds
£
**INCOME**
Grants
3
870
Donations & legacies
4
49,248
Other trading
activities
5
17,080
67,198
**EXPENDITURE ON**
Fundraising
(630)
**Charitable activities**
6
Provisions of facilities for playing
football under association rules
(39,273)
Other costs
7
(16,030)
**NET INCOME**
11,265
**Funds brought forward**
51,181
**Transfers between funds**
(22,532)
**TOTAL FUNDS CARRIED**
**FORWARD**
**39,914**|Restricted
funds
£
22,868
-
-
22,868
-
(25,911)
-
(3,043)
946,900
22,532
**966,389**|Designated
funds
£
-
7,637
-
7,637
-
(11,916)
-
(4,279)
6,570
-
**2,291**|2022
Total
funds
£
23,738
56,885
17,080|2021
Total
funds
£
29,356
58,326
5,475| |---|---|---|---|---| ||||97,703
(630)
(77,100)
(16,030)|93,157
-
(68,104)
(12,591)| ||||(3,943)
1,004,651
-|12,462
992,189
-| ||||**1,008,594**|**1,004,651**| |||||| The notes form part of these financial statements Page 8 ELUNGTON JUNIORS FOOTBALL CLUB Balance Shaet at 31 July 2022 ufirestn.cted Resth"cled Dè&gnabJ Totsl fuThls Notes FIXED ASSETS Tangl￿e ￿Sets 17.846 932,751 9SO.597 949.975 CURRENT ASSETS Debtors 10 Cash at bank aThJ In haThJ 2.090 ,550 27.326 2,291 57.255 25.316 33.638 2,291 61.245 60.640 CREDITORS Jnounts lallirKJ due thin one year 11 13,248) 13.2481 15.964 NET CuRRE￿r ASSETS T2.C68 33.638 2.291 57.997 TOTAL ASSETS LESS CURRENT LiABILfTIES 39.914 2.￿1 1.008 594 1,004,651 NET ASSETS 39.914 J89 2291 1.(Q8.594 1,004,6S1 TOTAL FUNDS 12 39.914 966.389 2291 1,(MJ8,$94 1.CKM,651 These financL31 ststements ￿re awoved by the Board of Trustees on 30 May 2023 arwj were ￿gned on its behalf by-. Raymond Dunn- Trustee Sarah G&r. T￿￿ee The fttrtes fom part ofthese finanoal #*ments Page 9 ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Notes to the financial statements for the year ended 31 July 2022** ## **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 2022** ## **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 2022** ## **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. |**.**
**GRANTS**
Community Foundation
The National Lottery Community Fund
CELL Big Local
Nike Bursary
Scholefield Trust
Barclays Community Football Fund
NCC – drainage grants
NCC – Covid 19 grants
Newcastle Foundation
The Football Foundation
**4.**
**DONATIONS**
Donations
Gift aid
Team sponsorship|2022
£
10,000
9,868
2,000
870
500
500
-
-
-
-
23,738
_________
47,484
284
1,480
49,248
_________|2021
£
-
-
-
-
-
-
14,417
13,589
600
750| |---|---|---| |||29,356
________
44,123
8,924
1,335| |||54,382
________| ## **3.** Page 12 ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Notes to the financial statements – continued** ## **for the year ended 31 July 2022** |**5 . OTHER INCOME**
Fundraising events
Room & 4G hire
Catering & bar income
**6 . CHARITABLE ACTIVITIES COSTS**
Provision of facilities for playing
football under association rules
Direct costs
Support costs
**7 . OTHER EXPENSES**
Clubhouse running costs
Sundry expenses
Equipment repairs
Bank charges
Office costs
Accountancy fees||2022
£
2,181
13,255
1,644
17,080
39,273
-
_______
39,273
_______
12,004
2,434
885
134
73
500
16,030||2021
£
50
4,626
799| |---|---|---|---|---| |||||5,475| ||_||_|39,529
-
_______
39,529
_______
7,619
791
2,627
127
167
1,260| |||||12,591| ## **8 . TRUSTEES' REMUNERATION AND BENEFITS** There was no trustee remuneration or benefits paid in the year ended 31 July 2022. ## **Trustees' expenses** There were no trustee expenses payments in the year ended 31 July 2022. Page 13 ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Notes to the financial statements – continued** ## **for the year ended 31 July 2022** |**9 . TANGIBLE FIXED ASSETS**
**COST**
At 31 July 2021
Additions
At 31 July 2022
**DEPRECIATION**
At 31 July 2021
Charge for year
At 31 July 2022
**NET BOOK VALUE**
At 31 July 2021
At 31 July 2022|Land &
buildings
£
978,006
33,835
1,011,841
53,179
25,911
79,090
924,827
932,751|Plant &
equipment
£
41,657
1,286
42,943
16,509
8,588
25,097
25,148
17,846|Totals
£
1,019,663
35,121| |---|---|---|---| ||||1,054,784| ||||69,688
34,499| ||||104,187| ||||949,975| ||||950,597| Plant & equipment includes a lawnmower for which a grant of £19,800 was received and outdoor benches for which a grant of £1,000 was received. ## **10 DEBTORS** |**DEBTORS**||| |---|---|---| ||2022|2021| ||£|£| |Prepaid costs|3,990|2,090| ## **11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||2022|2021| |---|---|---| ||£|£| |Other creditors|3,248|5,964| Page 14 ## **ELLINGTON JUNIORS FOOTBALL CLUB** ## **Notes to the financial statements – continued** ## **for the year ended 31 July 2022** |**12 MOVEMENT IN FUNDS**
Funds at 31 July 2021
Incoming resources
Resources expended
Transfers between funds
Funds at 31 July 2022|**Unrestricted**
**funds**
£
51,181
67,198
(55,933)
(22,532)
39,914|**Restricted**
**funds**
£
946,900
22,868
(25,911)
22,532
966,389|**Designated**
**funds**
£
6,570
7,637
(11,916)
-
2,291|**Total**
**funds**
£
1,004,651
97,703
(93,760)
-| |---|---|---|---|---| |||||1,008,594| ## 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 2022. Page 15