Registered number: CF.012587
Charity number: 1176158
BRIGHTER FUTURES THROUGH SPORT
{A COMPANY LIMITED BY GUARANTEE)
UNAUDITF.D
TRUSTEES, REPORT AND FINAf4CIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
CONTENTS
Pages
Reference and administrative details of the company, irs trusrees and advisers
Trustees, report
Independeni examiner's rep)rt
Statement of financial activities incorporating income and expenditure account
Balance sheet
Notes to the financial statements
9- 16
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DET AILS OF THE COMPANY, ITS
TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024
ttgal and administrative information
Trustees
Mr Lee Canoville, Trustee
Ms Danielle Chulan, Trustee
Mr David Pendle. Trustee
Ms Lorraine Jones, Trustee
Mr James Wood, Trustee
Registered eompany number
CEO12587
Registered charity number
1176158
Registered 0￿]ce
Priory Barn, The Hollows, Thurgarton, Nottingham, NG14 7GS
Independent examiner
UHY Hacker Young LLP, 14 Park Row, Nottingham, NGI 6GR
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the company for the year
ended 31 December 2024. The Trustees confirm that the Annual Report and financial statements of the
company coniply with the current statutory requirements, the requirements ot the company'5 governing
document and the provisions of the Statement of Recommended Practice (SORP), applic<ible 10 charities
prcparing their accounts in accordanc¢ with the Financial Reporting Standard applicable in thc UK and
Republic ot Ireland (FRS 102) published in OctoiEr 2019.
Since the company qualities as small under section 383. the strategic ￿port rcquired of medium and large
companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is
not rcquired.
Objeetives gnd Aetivities
Policies and objectives
The Principle objcctivcs of the charity are..
The advancement of education, in particular physical educaiion for young people;
To advance in lift and relieve needs of young people through the provision of recreational,
sportiiig or leisure time activities provided in the interest of social welfare, d¢signed to improve
their conditions of life and providing support & activities which develop Iheir skills. capacities
and cawdbilities to enable them to participate in society as mature and resp)nsible individuals; and
The advancement of amateur sport for the public benefit primarily through the playing of and
Coaching in association football, or other sports capable of promoting health for young people.
Achievements and performanee
Review of activities
Wc are now in 28 schools and have carried out Inore individual interventions duc to the effect of
coronavirus and the increase of anxiety that ￿aS shown by children.
Financial review
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable tuture. For thi5 reason they
continue to adopt the going concern basis in preparing the financial statements. Further details regarding
the adoption of Ihe going Concern basis can be fouiid in the Accounting Policies.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review (continued)
b. Financial results
The results for the year cndcd 31 December 2024 arc dctailcd on pages 7 to 16. A surplus of £8.342
(2023.. £13,204 deticit) arose during the year.
Reserves policy
The trustees recognise that they should manage income and expenditure to build a reserve to cover core
costs and coniingencies. The organisation had reserves of £7,031 unrestricted funds. This is an
improvement on the prior year, which had a £1,31 l unrestricted fund deficit.
Structure? governance and management
a. Constitution
The ¢ompany is registered as a company limited by guarantee.
The ¢ompany is constituted under a Trusi deed and is a registered ¢harily number 1176158.
The principal object of the company is to provide education, in particular physical education, for young
people.
b. Method of appointment or election of Tnjstees
Brighter Futures Through Sport is a Charitable Incorporated Organisation (CIO). Trustees are appointed
via a unanimous vote of the current Board of Trustees. New Trustees are aprM)inted to the Board if they
can demonstrate a desired skill set and/or relcvant industry sector experience that would add value to the
Board.
Trustees, responsibilities statement
The Trustees (who are also directors of Brighter Futures Through Sport for the purposes of company law)
are responsible for preparing the Trustees, rety)rt and the financial statements in accordance with
applicable law and United Kingdom Accounting Siandards (Uniied Kingdom Generally Accepted
Accounting Praclicc).
Company la￿. requires the Truqtees to prepare financial qtatemenlq for ea¢h financial year. Under
company law the Trustecs must not approv¢ the financial stat¢incnts unless they arc satisficd that they
give a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application c)f resc)urces, including the income and expenditure, of the charitable company for that
year. In prcparing these financial statcments, the Trustees are required to..
Select suitable accounting policies and then apply them consistently,.
Observe the m¢thod5 and principles in the Charities SORP-
Make judgnents and ac¢ounting estimates that are reasonable and prudent; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charitable ¢ompany will continue in operation.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitable company's transactions and disclose ￿'1th reasonable acciiracy at any time the
finaiicial position ot the charitable companv and enable thetn to ensure that the tinancial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hcncc for takin¥ rca50nablc steps for the prcvcntion and detection of fraud and
other irregularities.
This report was approved by thc Trustees 0n2?.ILO/.2o￿nd signed on their behalf by-
Ike Canoville
Trustee
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## **BRIGHTER FUTURES THROUGH SPORT (A company limited by guarantee)** 

## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** 

## **______________________________________________________________________** 

## **Independent examiner’s report to the Trustees of Brighter Futures Through Sport (the “company”)** 

I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 December 2024, which are set out on pages 7 to 16. 

This report is made solely to the company’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 company’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 permitted by law, I do not accept or assume responsibility to anyone other than the company and the company’s Trustees as a body, for my work or for this report. 

## **Responsibilities and basis of report** 

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”) 

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts carried out under section 145 of the Charities Act 2011 (“the 2011 Act “). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner’s statement** 

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. 

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

1. Accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 

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

3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 

4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

_____________________________________________________________________________________________ 

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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
IINDEPEf4DENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
I have no conccrns and have coine across no other matters in connection with th¢ examination to which
attention should be drawn in this repx)rt in order to enable a proper understanding of the accounts to be
reached.
DaTr'id Allum
for and on behalf of
UHY Hacker Youngy Statutory Auditor
14 Park Ilow
Nottingham
NGI 6GR
Dale-. .29.IlQJ.2.Q25.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES INCORPOIL4TING INCOME AND
EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
Note
UNre$trieted
fund5 2024
Total funds
2024
Total funds
2023
Intoming resources
Donations and legacie5
Charitable activities
116,848
160,763
116,848
160,263
87,38?
166,223
Total incorne
277,111
277,111
253.605
Resour¢ts exptnded
Charitable activities
Support Costs
Governance ¢osts
Events costs
259,556
1,386
2,216
5,611
259,556
1,386
2,216
5,611
259,230
1,176
2,264
4,139
Total expenditure
268.769
268,769
266.809
Net movement in funds
8,342
8,342
{13.2041
Reconciliation of funds:
Total funds brought forward
11.893
TotAI funds carried forward
7,031
7.031
The notes on pages 9 to 16 form part of these financial statements
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
BALANCE SHEET AS AT 31 DECEMBER 2024
2024
2023
Note
Fixed Assets
Tan¥ibl¢ I￿8¢ts
Current Assets
Debtor3
8.8.34
3.812
Cash at bank and in haiid
802
60
9.636
3.872
Creditors: amounts fallitlg due
within one year
(2,6051
(5,183)
Net current a5sets/ {liabilities)
7,031
Total net as5etsllliabilities)
7,031
Funds of the Charity
UnrestTILted funds
Restricted funds
7,031
Total funds
7,031
The company's financial ststements have been prepared in accordance with the provisions applicable to
companies subje¢t lo the small companies, regime.
The Trustees consider that the company is entitled to exemption from the requirement to have an audit
under the provisions of section 477 of the Companies Act 2006 ("the A¢t") and members have not
required the company to obtain an audit for the year in question in accordance with section 476 of the
Act.
The Trustees acknoTh'ledge their respoi)sibilities for compl)'ing with the requirements of the Companies
Aci 2006 iwith respect to accounting records and the preparaiion of financial staiements.
The financial statements were approved and authorised for issue by the Trustees ooTr/JoJ.1025and signed
on their behalf, b!..
£-
Lee Canoville
Trustee
The notes on pagcs 9 to 16 forni part of these financial statetnents.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
1.1 Basis of preparation of financial statements
The financial slateinenls have been prepared in a¢¢ordance with A¢¢ounliiig and Reporring by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
inancial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102} publiqhed in October
2019 affcctin¥ rcporting periods bc¥inning on or after l January 2019, the Charities Act 201 I, the CoJnpanies
Act 2006 and UK Generally Accepted Practice as it applies from l January 2015.
Brighter Futures Through Sport meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless othenvise stated in the relevant
ac¢c)unting policy.
1.2 Company status
The companv is a company limited by guarantee incorporaied in England within Ihe United Kingdom. The
address of the company's registered office is detailed on page l of these financial statements.
The members of the company are the Trustees named on page l of these financial statements. In the event of
the company being wound up, the liability in respect of the guarantee is £Nil.
A description of the nature of the charity's operations and its principal activities is given in the trusiees report
within these financial statements.
1.3 Going concern
These financial statements have been prepared on a going concern basis, which assumes that the company will
contiiiue to trad¢. If the Company were unable to trade, adjustments would have to bc made to reduce the values
ot assets to their recoverable atnount and to provide for turther liabilities that might arise.
1.4 Income
All incoine is recognised once the company has entitlement to the income. il is probable that the income will be
rcccived and the amount of income receivable can be measured reliably.
Donated services or facilities are recognised when the Company has control over the item, anv conditions
associaTrd with the donated item have been met, the receipt of economic benefit from the use of the company
of the item is probable and that economic benefit can be measured reliably. In accordance ivith the Charities
SORP {FRS 102), the gencral volunteer time is noi recogniz¢d and refer to the Trustees, reFK)rt for more
information about their contribution.
On receipt, donated protessional setvices and donated facilities are recognized on the basis of the value of the
gift to the company which is the amount the company would have been willing to pay to obtain services or
facilities i)f equivalent e¢oni)mic benefit on the open market,. a corresponding amount is then re¢ognised in
expenditure in the year ot receipt.
InLome tax recoverable in relation to investmcnl income is rccognised at the timc thc investment inLomc is
receivable.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Other income is recognised in the year in which it is receivable and to the extent the goods have been provided
or on Completion of the service.
Grant income is recognised in line with the perfom]ance model.
1.5 Expenditure
Expenditur¢ is reiognised unce there is a Icgal or Lonstructivc obligation tu transfer eLonomiL bcncfit to a third
party, it is probable that a transfer of economic benefits ￿.11[ be required in settlement and the amount of the
obligation can be measured reliably. Expenditure is classified bsw activity. The costs of each activity are made
up of the total of direct costs and shared costs, including support Costs involved in uiidertaking each activity.
Direci costs attributable to a single activity are allocated directly to IKit activity. Shared cosis which contribute
to more than one activity and support costs whi¢h are not attributable to a single activity are apportioned
between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time speni, and depreciaiion charges allocated on the p)rtion of the asset's ￿e.
Support costs are those costs incurred directly in support of expenditure on the objects of the company.
Govemance costs are those incurred in ¢onnection with administration of the company and ¢omplian¢e with
constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the company's operations, including suprort
costs and costs relating to the governance of the companv apportioned to charitable activities.
Expcnditure in the comparative is inclusivc of irrccoverablc VAT. The company registered for VAT in the
current year.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently Ineasured at cost or valuation, net
ot depreciation and any impairment losses.
tkpreciation is recognised so as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases=
Leasehold improvements_ 330/rJ Straight line
The gain or loss arising on the disposal of an assei is determined as the difference beiween the sale
proceeds and the carrying value ot the asseL and is credited or charged to statement ot financial activities.
1.7 Debtors
Trade £ind other debtors are recognised at the settlement amount after any tnqde discount offered. Prepayments
are valued at the amount prepaid net of any trade discounts due.
1.8 Cash #t Bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investmenis with a short maturity of three
months or less froJn the date of acquisition or opening of the deposit or sitnilar account.
10
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1.9 Liabilities and provisions
Liabilitics are recogni5ed ivhen there is an obligation at the Balance sheet date as a result of a past event. it is
probable that a transfer of economic benetit will be required in settlement, and the amount ot the settlement can
be esrimaled reliably. Liabilities are recognised at the amount that the company anticipates il will pay to settle
the debt or the amount it has received as advanced payments for the goods or services it must provide.
ProiJi8ions are Ineasured al the best estimate of the am()unt8 required to settle the obligation. Where the effect
of the time value of moncy is matcrial, thc provision is bascd on the prcscnt valuc of thosc atnounts, discountcd
at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is
recognised within interest payable and similar charges.
1.10 Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instrumenis are initiallv recognised at trcinsaction Vcilue and subsequently
measured at their setilemenl value with the exceptioii of bank loans ￿,hICh are subsequently measured at
amortised cost using the effective interest method.
1.11 Taxation
The company is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
company is exempt from taxation in respect of income or capitsl gains received within categories covered by
Chapter 3 Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Char¥cable Gains Act
1992, to the extent that such income or gains are applied exclusively to charitable purposes.
1.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance
ot the geneRI objectives of the company and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accorda11ce with specific restrictions imposed by donors or
hich have been raised by the company for particular purposes. The costs of raising and adininistering such
funds are ¢harged against the specifi¢ fund. The aim and use of each restricted fund is set out in the notes to the
financial statements.
Income fron) donations and legacies
Unrestricted
funds 2024
Restricted
funds 2024
Total funds
2024
Total funds
2023
t)onations
116.848
116,848
87.382
Income from donations and legacies includes £nil (2023 £nil) of restricted income and £116,848 (2023
£87.382) of unrestricted income.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charitable activities & government grants
Unrestricted
funds 2024
Restritted
fund5 2024
TotAI funds
2024
Total
funds
2023
.haritable activiti¢$
Provision of nientoring services to schools
160,263
160,263
166,223
160,263
160,263
166,2•3
Iiicoine trom charitable activitie5 and government grant5 includes £nil (2023 £nil} of restticted income and
£160,263 (2023 - £166,223) of unrestricted income.
Direet eosts
Direct eo$t
Tot#1 2024
Totg12023
Service provider
259.556
259,556
259,230
Direct ¢osts include £nil (2023 £nil) of restricted expenditure and £259,556 (2023 £259,230) of unrestricted
expenditure.
Support costs
Support cost
Total 2024
Total 2023
Marketing
Insurance
1,080
306
1,080
306
1,176
1,386
,386
1,176
Support costs includes £nil (2023 £nil) of restricted expenditure and £1,386 {2023 £1,176) ot unrestricted
expenditure.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Governanee costs
Unrestricted
fund5 2024
Restricted
funds 2024
TotAI funds
2024
Total
fuDd5
2023
Acc()untancy costs
Indepejident examination costs
250
1,966
250
1.966
750
1,514
2,216
2.216
2,264
Govemance costs includes £nil (2023 £nil) of restricted expenditure and £2,216 (2023 £2,264) of
unrestricted expenditure.
Events c05t
Ilnrestricted
funds 2024
Restricted
funds 2024
Total funds
2024
Total
fund5
2023
The Nottinghain5hire- Events hire
5,611
5.611
5,611
5,611
4,139
4,139
Events cost includes £nil (2023 - £nil) of restricted expenditure and £5,611 {2023 £4,139) of unrestricted
expenditure.
Net (expenditure)lin¢ome
This is stated after charging..
2024
2023
Independent examiner's remiineration
1,966
1,514
During the year and previous period. no Trustees re¢eived any remuneratiort, any benefits in kind or received any
rcimbursement of expenses.
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Tangible fixed assets
Leasehold
improTrements
Total
C05t
At l January 2024
2,201
2,201
At 31 December 2024
DepreciAtion
At l January 2024
2,201
2,201
At 31 Dtctmb¢r 2024
Carrving amount
At 31 December 2024
At 31 December 2023
10. Debtors
2024
2023
Oiher debtors
8,834
3,812
11. Creditors: Amounts falling due J*rythin one year
2024
2023
Trade creditors
Accruals and deferred income
2,064
3.119
2,605
2.605
5.183
14
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12. Statement of funds
Statement of funds- eurrent year
Balart¢e At I
January
2024
Ineome
Eipenditure
Balathee #t 31
Decernber
2024
Unrestricted funds
General Funds- all fijnds
277,111
1268,769)
7,031
Restricted fund$
Restricted Funds- all fund5
Total of ￿ndS
277,111
1268,769)
7,031
Statement of funds- previous period
Balance at I
JRnu8ry
2023
Income
Expenditure
Balance at 31
De¢ernber
2023
Unrestricted funds
General Fuiids- all funds
11,893
25.3,605
1266,809)
Restricted funds
Restricted Funds- all funds
Toial ot'funds
11,893
253,005
1266,809)
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BRIGHTER FUTURES THROUGH SPORT
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Analysis of net assets between funds
Unrestrieted
fund5 2024
Restriettd
fund5 2024
Total funds
2024
Total
fund5
2023
Tangible fixed assets
Current assets
Current liabilities
9.636
(2,605)
9,636
12,0051
3,872
(5,183)
7.031
7,031
14. Related party transactions
t)uring the year, the charity paid £259,556 {2023 £259.230) for protessional football coaching to a company
with a mutual trustee.
There were no other related party transactions to disclose within the year or comparative.
16
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