OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-07-31-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 2025

Ellington Juniors Football Club

Contents

Page
Reference and administrative details of the charity, its
Trustees and advisers 1
Trustees' report 2 - 5
Statement of Trustees responsibilities 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 15

Ellington Juniors Football Club

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

Trustees

Mr Ray Dunn Mrs Rhianna Liddle (appointed 25 June 2025) Mrs Sarah Gair Mr Paul Wake Mr Trevor Dunn Mr Philip Gallagher

Charity registered number

1174059

Principal office

41 Till Grove Ellington Morpeth Northumberland NE61 5ER

Independent Examiner

Ivan Smith Smiths Accountants 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 2025

The Trustees present their first annual report together with the financial statements of Ellington Juniors Football Club for the year from 1 August 2024 to 31 July 2025. 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 in 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 t think fit, including by:

Page 2

Ellington Juniors Football Club

Report of the Trustees for the year ended 31 July 2025 - 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 2024 and July 2025 up to and including the adult age groups. In running these teams the Club have provided the opportunity for 296 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 2025 the Club had unrestricted reserves of £44,637 (2024: £18,153); restricted reserves of £972,971 (2024: £997,456); and designated reserves of £42,484 (2024: £40,520).

Full details of the movements in reserves are given in page 9 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 2025 the balance on unrestricted reserves was £44,637.

Page 3

Ellington Juniors Football Club

Report of the Trustees for the year ended 31 July 2025 - 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 members at the annual general meeting.

The Officers form the masnagement 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 paln 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 2025 - 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:

Step 1 - Protecting the existing value in the charity - by reducing the chance of loss or error that might otherwise occur through poor decision making;

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 30 May 2026 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 2025

The Trustees are responsible for preparing theTrustees 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

Independent Examiner's Report to the Trustees of Ellington Juniors Football Club

I report to the charity Trustees on my examination of the accounts of Ellington Juniors Football Club (the Trust) for the year ended 31 July 2025.

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 Trustees of the charity you are responsible for the preparation of the accounts in accordance the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried under section 145 of the 2011 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 2011 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 8 Linnet Court Cawledge Business Park Alnwick Northumberland NE66 2GD

30 May 2026

Page 7

Ellington Juniors Football Club

Statement of Financial Activities for the year ended 31 July 2025

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
£
4,544
64,548
13,890
82,982
-
(58,593)
(12,204)
12,185
18,153
14,299
44,637		 Restricted
funds
£
-
-
-
-
-
(31,387)
-
(31,387)
997,456
6,902
972,971		 Designated
funds
£
21,250
4,504
-
25,754
-
(2,589)
-
23,165
40,520
(21,201)
42,484		 2025
Total
funds
£
25,794
69,052
13,890
108,736
-
(92,569)
(12,204)
3,963
1,056,129
-
1,060,092		 2024
Total
funds
£
3,566
54,477
13,984
72,027
-
(81,655)
(13,785)
(23,413)
1,079,542
-
1,056,129

The notes form part of these financial statements

Page 8

Ellington Juniors Football Club

Balance Sheet at 31 July 2025

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS
within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
TOTAL FUNDS
12
Amounts falling due		 Unrestricted
funds
£
30,301
6,164
9,882
16,046
(1,710)
14,336
44,637
44,637
44,637		 Restricted
funds
£
949,688
-
23,283
23,283
-
23,283
972,971
972,971
972,971		 Designated
funds
£
-
-
42,484
42,484
-
42,484
42,484
42,484
42,484		 Total
funds
£
979,989
6,164
75,649
81,813
(1,710)
80,103
1,060,092
1,060,092
1,060,092		 2024
£
982,610
5,275
70,967
76,242
(2,723)
73,519
1,056,129
1,056,129
1,056,129

These financial statements were approved by the Board of Trustees on 30 May 2026 and were signed on its behalf by :

Raymond Dunn - Trustee

Trevor Dunn - 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 2025

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 2025

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 wil 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 2025

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
Community Foundation
The Football Foundation
Barclays Community Football Fund
4 . DONATIONS
Donations and membership
Gift aid
Team sponsorship		 2025
£
21,250
4,544
-
25,794
2025
£
63,280
538
730
64,548		 2024
£
-
-
3,566
3,566
2024
£
51,721
1,460
310
53,491

Page 12

Ellington Juniors Football Club

Notes to the financial statements - continued for the year ended 31 July 2025

5 . OTHER INCOME
Fundraising events
Room hire
3G hire
Catering and bar income
Insurance claim
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		 2025
£
1,095
2,800
7,507
2,488
-
13,890
2025
£
58,593
-
58,593
2025
£
8,355
595
2,345
106
153
650
12,204		 2024
£
-
2,050
8,230
1,744
1,959
13,983
2024
£
48,991
-
48,991
2024
£
6,798
795
5,094
91
357
650
13,785

8 . TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or benefits for the year ended 31 July 2025 (2024: £nil).

Trustees' expenses

There were no Trustees' expenses paid for the year ended 31 July 2025 (2024: £nil).

Page 13

Ellington Juniors Football Club

Notes to the financial statements - continued for the year ended 31 July 2025

9 . TANGIBLE FIXED ASSETS
Land &
buildings
£
COST
At 31 July 2024
1,121,352
Additions
-
At 31 July 2025
1,121,352
DEPRECIATION
At 31 July 2024
140,277
Charge for year
31,387
At 31 July 2025
171,664
NET BOOK VALUE
At 31 July 2024
981,075
At 31 July 2025
949,688
10 .DEBTORS
Other debtors and prepaid costs
11 .CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors		 Plant &
equipment
£
42,943
37,554
80,497
41,408
8,788
50,196
1,535
30,301
2025
£
6,164
2025
£
1,710		 Totals
£
1,164,295
37,554
1,201,849
181,685
40,175
221,860
982,610
979,989
2024
£
5,275
2024
£
2,723

Page 14

Ellington Juniors Football Club

Notes to the financial statements - continued for the year ended 31 July 2025

12 .MOVEMENT IN FUNDS
Funds at 31 July 2024
Incoming resources
Resources expenses
Transfers between funds
Funds at 31 July 2025		 Unrestricted
funds
£
18,153
82,982
(70,797)
14,299
44,637		 Restricted
funds
£
997,456
-
(31,387)
6,902
972,971		 Designated
funds
£
40,520
25,754
(2,589)
(21,201)
42,484		 Total
funds
£
1,056,129
108,736
(104,773)
-
1,060,092

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 funds

These funds are split into two categories as follows:-

i) 3g fund - this fund relates to the ongoing maintenance costs of the 3g facility and the fund is held in a separate account.

At 31 July 2025 the balance held in this account was £38,518 (2024 : £38,469)

ii) Team savings funds - these are funds held in a separate bank account and are used for teams saving to go away on tournaments.

At 31 July 2025 the balance held in this account was £3,966 (2024 : £2,051).

13 .RELATED PARTY TRANSACTIONS

There were no related party transactions for the year ended 31 July 2025.

Page 15