Charity registration number 1175805 (England and Wales)
CREWE FC
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
CREWE FC
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mr Daniel Massey Mrs Margaret Vickers Mr Steven Parker Mr Andrew Aspinall Mrs Melanie Vickers Charity number 1175805 Principal address Cumberland Sports Arena The Wharf Thomas Street Crewe Cheshire CW1 2BD Independent examiner Champion Allwoods Limited 2nd Floor Refuge House 33-37 Watergate Row Chester CH1 2LE
CREWE FC
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 12 |
CREWE FC
TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025
The trustees present their annual report and financial statements for the year ended 30 June 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the CIO's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Objectives and activities
The CIO's objects are;
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The promotion of community participation in healthy recreation in particular by the provision of facilities for the playing of football
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The promotion of community participation in healthy recreation for the benefit of the residents of Crewe and the surrounding areas by the provision of facilities for playing football
There has been no change in these during the period.
The trustees have paid due regard to guidance on public benefit as issued by the Charity Commission in deciding what activities the CIO should undertake.
Achievements and performance
The CIO’s principal activity is the provision of inclusive, accessible football opportunities for children, young people, and adults within the local community.
During the year, the CIO has supported the delivery of football provision for approximately 40 teams across junior, youth, and open-age categories. This includes both male and female pathways in line with FA guidance, as well as disability football provision delivered in accordance with recognised development frameworks.
Participation levels have remained stable, primarily due to limitations in facility capacity. Despite this, the CIO has ensured continuity across all established pathways, maintaining opportunities for players at all stages of development.
The CIO has continued to support community-focused football activity, including junior and girls’ development sessions, pan-disability sessions, and the hosting of annual football festivals involving approximately 130 local teams. These activities contribute directly to the CIO’s charitable purpose of increasing participation in sport and promoting health and wellbeing.
The CIO has retained England Football 3-Star Accreditation for the 2024–2025 season, demonstrating continued adherence to high standards of governance, safeguarding, coaching, and player development.
Financial review
In the year ended 30 June 2025 the CIO had a deficit of £29,185 (2024: surplus £4,291) incoming resources over resources expended. Total voluntary income received this period was £113,048.52 (2024: £21,235).
Unrestricted funds at the year end amounted to £21,101 (2024: £50,286). Restricted funds of £Nil (2024: £Nil) are subject to specific conditions required by the donor and are applied as soon as practical.
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CREWE FC
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Reserves policy
The CIO does not have a Reserves Policy. It owns no assets as such nor has any long term financial commitments or excessive expenditure, such as a mortgage etc. and so trustees do not believe that a reserves policy is necessary.
Should this change, the CIO will adopt a reserve policy where unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level would ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.
These levels of reserves could be maintained throughout the period if required.
Risk management
The trustees have assessed the major risk to which the CIO is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Facility Development
A key focus of the CIO during the year has been the development of a new community football facility at King George V Playing Fields, Crewe.
The facility will comprise a grass football pitch, a clubhouse building, and associated changing rooms and ancillary spaces. Once complete, it will provide a dedicated base for the CIO’s activities and significantly increase its capacity to deliver community sport.
In January 2025, grant funding was secured from the Football Foundation towards the development. Following delays outside the CIO’s control, construction commenced in August 2025 and is expected to complete in January 2026.
The CIO is entering into a 21-year lease agreement with Cheshire East Council, which will provide long-term security and enable sustained delivery of its charitable objectives.
Plans for the future
The Trustees intend to continue all current football and community activities, maintaining existing teams and, subject to facility availability, developing new teams from Under 7s for juniors and Under 8s for girls. There are no immediate plans to extend the pan-disability provision beyond the current 8–16 age range.
The completion and operation of the new football facility in early 2026 will be a key focus for the coming year and is expected to support future participation growth, competitive development, and long-term financial sustainability.
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CREWE FC
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Structure, governance and management
The CIO is governed by its Board of Trustees, who are responsible for ensuring that its activities further its charitable purposes and deliver public benefit.
During the year, the CIO has operated alongside two separate legal entities responsible for commercial operations and competitive football activity. These entities are independent of the CIO but support its objectives by providing operational capacity and financial sustainability.
The CIO maintains appropriate oversight arrangements to ensure that its charitable activities remain distinct and continue to deliver public benefit.
The CIO is controlled by a Constitution dated 20 November 2017 as amended on 30 January 2020. The CIO was registered with the Charity Commission for England and Wales on 20 November 2017 under Charity Registration Number: 1175805
The trustees who served during the year and up to the date of signature of the financial statements were: Mr Daniel Massey Mrs Margaret Vickers Mr Steven Parker Mr Andrew Aspinall Mrs Melanie Vickers
Recruitment and appointment of new trustees
Trustees are selected according to their experience in specialised fields and are expected to use that experience in furthering the objects of the CIO. Checks are made to ensure that there are no legal or other barriers to their appointment.
Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
Incoming Trustees are made fully aware of their responsibilities by the existing Trustees who ensure that new Trustees read the Constitution, a copy of the CIO's latest Trustees' Annual Report, statement of accounts and the relevant guidance for trustees published by the Charity Commission.
If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.
The trustees' report was approved by the Board of Trustees.
Steve Digitally signed by Steve Parker Parker Date: 2026.04.30 17:23:54 +01'00'
Mr Steven Parker Trustee Dated: 30 April 2026
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CREWE FC
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CREWE FC
I report to the trustees on my examination of the financial statements of Crewe FC (the CIO) for the year ended 30 June 2025.
Responsibilities and basis of report
As the trustees of the CIO you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the CIO’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the CIO’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the CIO as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Susan Harris MA ACA
Champion Allwoods Limited 2nd Floor Refuge House 33-37 Watergate Row Chester CH1 2LE
Dated: 30 April 2026
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CREWE FC
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 113,048 | 21,235 |
| Charitable activities | 4 | 119,845 | 98,199 |
| Other trading activities | 5 | 25,619 | 51,046 |
| Total income | 258,512 | 170,480 | |
| Expenditure on: | |||
| Raising funds | 6 | 24,415 | 29,655 |
| Charitable activities | 7 | 263,282 | 136,534 |
| Total expenditure | 287,697 | 166,189 | |
| Net income/(expenditure) and movement in funds | (29,185) | 4,291 | |
| Reconciliation of funds: | |||
| Fund balances at 1 July 2024 | 50,286 | 45,995 | |
| Fund balances at 30 June 2025 | 21,101 | 50,286 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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CREWE FC
BALANCE SHEET
AS AT 30 JUNE 2025
| 2025 Notes £ Current assets Cash at bank and in hand 43,180 Creditors: amounts falling due within one year 13 (22,079) Net current assets The funds of the CIO Unrestricted funds 14 |
£ 21,101 21,101 21,101 |
2024 £ 52,266 (1,980) |
£ 50,286 |
|---|---|---|---|
| 50,286 | |||
| 50,286 |
The financial statements were approved by the trustees on 30 April 2026
Steve Digitally signed by Steve Parker Parker Date: 2026.04.30 17:24:33 +01'00' Mr Steven Parker
Trustee
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CREWE FC
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1 Accounting policies
Charity information
Crewe FC is a Charitable Incorporated Organisation limited by guarantee, registered in England and Wales. The registered office address is Cumberland Sports Arena, The Wharf, Thomas Street, Crewe, Chester, CW1 2BD.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the CIO's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The CIO is a Public Benefit Entity as defined by FRS 102.
The CIO has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the CIO. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the CIO is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of the donation, unless performance conditions require deferral of the amount.
In accordance with accounting standards, the economic contribution of general volunteers is not included in the accounts.
1.5 Expenditure
Expenditure is included on an accrual basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
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CREWE FC
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
1 Accounting policies
(Continued)
Charitable expenditure comprises those costs incurred by the charity in the delivery of all its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs have been allocated between governance costs and other support costs. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountants' fees and costs linked to strategic management of the charity.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Derecognition of financial liabilities
Financial liabilities are derecognised when the CIO’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the CIO’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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CREWE FC
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
3 Donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 91,061 | 1,566 |
| Sponsorship | 21,987 | 19,669 |
| 113,048 | 21,235 |
4 Charitable activities
| Unrestricted funds Unrestricted funds 2025 2024 £ £ Tournaments 51,860 25,473 Clubwear 841 2,399 Player subscriptions 67,144 70,327 119,845 98,199 |
Unrestricted funds Unrestricted funds 2025 2024 £ £ Tournaments 51,860 25,473 Clubwear 841 2,399 Player subscriptions 67,144 70,327 119,845 98,199 |
Unrestricted funds Unrestricted funds 2025 2024 £ £ Tournaments 51,860 25,473 Clubwear 841 2,399 Player subscriptions 67,144 70,327 119,845 98,199 |
|---|---|---|
| 2025 £ 51,860 841 67,144 119,845 |
2024 £ 25,473 2,399 70,327 |
|
| 98,199 |
5 Income from other trading activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 25,619 | 51,046 |
| Expenditure on raising funds | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising and publicity | ||
| Staging fundraising events | 24,415 | 29,655 |
6 Expenditure on raising funds
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CREWE FC
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
7 Charitable activities
| Tournaments Clubwear Pitch fees Sundry Coaching First team Sunday team Junior teams Charitable donations Share of support costs (see note 8) Share of governance costs (see note 8) |
2025 £ 50,379 12,530 45,501 - 1,036 4,266 (1,268) 2,188 99,529 214,161 47,168 1,953 263,282 |
2024 £ 25,204 25,265 35,872 24 500 5,817 - 14,687 238 |
|---|---|---|
| 107,607 26,947 1,980 |
||
| 136,534 |
8 Support costs
| Support costs | |||
|---|---|---|---|
| Subscriptions Business Consultancy Paypal charges Insurance Sundry Examination fees Analysed between Charitable activities |
Support costs Governance costs £ £ 15,696 - 22,221 - 1,250 - 4,430 - 3,571 - - 1,953 47,168 1,953 47,168 1,953 |
2025 £ 15,696 22,221 1,250 4,430 3,571 1,953 49,121 49,121 |
2024 £ 15,210 8,870 - 315 2,552 1,980 |
| 28,927 | |||
| 28,927 |
Governance costs includes payments to the accountants of £1,980 for independent examination fees.
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CREWE FC
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
| 9 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,953 | 1,980 |
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the CIO during the year.
11 Employees
The average monthly number of employees during the year was:
| Total There were no employees whose annual remuneration was more than £60,000. |
2025 Number - |
2024 Number - |
|---|---|---|
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Creditors: amounts falling due within one year
| Other creditors Accruals and deferred income |
2025 £ 20,000 2,079 22,079 |
2024 £ - 1,980 |
|---|---|---|
| 1,980 |
14 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At | 1 | July 2024 | Incoming | Resources | At 30 June | |
|---|---|---|---|---|---|---|
| resources | expended | 2025 | ||||
| £ | £ | £ | £ | |||
| General funds | 50,286 | 258,512 | (287,697) | 21,101 |
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CREWE FC
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
| 14 | Unrestricted funds | (Continued) | |||
|---|---|---|---|---|---|
| Previous year: | At 1 July 2023 | Incoming | Resources | At 30 June | |
| resources | expended | 2024 | |||
| £ | £ | £ | £ | ||
| General funds | 45,995 | 170,480 | (166,189) | 50,286 |
15 Related party transactions
During the year a loan of £20,000 was received from a close family member of one of the trustees.
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