Ch•rity rnoi8trAlion fi¥mber 1177698
com￿nY rtyl•lr*lon nurn￿r 10227749 IEngl•d and W•lN)
LONG EATON UNITED FOOTBALL CLUB LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

LONG EATON UNITED FOOTBALL CLUB LIMITED
LEGAL AND ADMINISTRAllVE INFORMATION
Trust•
Nl.r N J D•rg•n
rs A D*r9•n
Mrss S E O•fgriii
Char*y nurnbvi
1177898
Company numbei
10227749
Regl•terqd offic•
1 Long Lane
Attènborough
Notyngham
Unrtfrrj Kingd¢>n
NG9 68G
In*•nd•nl •x•miD•r
A2èts
2 Regan
Ch¢tsYynd Bu*m••4 P•rk
Nottingtram
Unft•d Kin9doffl
NG9 6RZ

LONG EATON UNITED FOOTBALL CLUB LIMITED
CONTENTS
Truslttj. rép¢yt
Ind•￿n4*ni ex•mi￿¢S Y•PDbl
ement of fin￿(*1 •Clvrti¢s
8•*fi¢¢ she
Not•s t¢ me lkn•nao1 gtatements
0-15

LONG EATON UNITED FOOTBALL CLUB LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MAY 2023
Th• irusree5 present th•lr •nnu•i rèport Jnd ststsmtrnts for y••f ènded 31 M•y 2023
Th¢ Fft?nc￿l stst•m•nts havt Deep vreDor¢d •E¢ryd*htè me a￿￿unI1￿I Pol￿tt Out in nol• 1 10 th•
fin•no8i 6tstomgnk$ and romply w:h trè e-aTty's governing dc<umprrt. th• Companies Art XQS in*J 'Acttsun:Ing
and RèporDng by Cha¢rt*s Sts:eryerrt of AecomtNnded Prac*"c• app￿ble to charftes pr8paritr4 iheir ace0￿ntS In
•c¢ord8ne• wth th• F Inancial R*pDrtir.g stsfjaara 8pplicaD* ir IhE UK er¢a Rewblic ul Irvbnd IFRS 102'- lo•
¥Thnd•d for ac¢¢untthg ￿￿0(*8 COTTYr•ncirwJ Irom 1 January 20181.
QbJecll¥e• *nd xtbvll
The tharty W4s régistered •5 I chorlty w Ihe 16 march 2018.
Th• charit￿￿ •re ftsrthè ber*•rrt ofthè wbl*.
1. To proffot• canynunrty p4th¢Jpa[￿n ffj f&thll.
2. To prov#Jt or assist In th• provislM ¢1 t8cilmeS in tro Into￿￿tr of soo•1 wetrare for r•cr••tion or other lèisutè t¥Y
oceupatjon of ndLMdu•ls who h•v• nthd ot sucrt tscirt*s ?y 'O1sori ot ther youth. ag• intrft* Of fyB•bility.
frnan=ial ￿.ardshIP pr SQ¢L•I eircumstanc•s tht otsiert of Improving th•* coM4rt1tsft8 ol irfe.. aTwJ
3. to •dvar•C• lh• •due•tyèh tsf ¢hddfén and young peopl8 wtMth•f or not underlloing formal educ*bn
Th• tru$l••$ h•ve paO due ropard to gu#Jan¢8 i5su•d ty lh• Ch•rty co￿￿5￿}n m dKidinB wh•t •¢l*¥rt*s lh¢
chanty $hèuI¢ undenaKe
Achiev•m•nts 4nd p•rforrMn¢¢
Thr T',.*l¢¢$ ¢o-r rh8". ab*￿¥*5 ha¥t Su￿5$￿1￿ TrY*t durThJ th• ￿•1.
*r 30 ¢ommuntfy ts•ms h•ve Opefated the cbjb ￿￿Ing tts ￿ar. In athathn tum up Jnd play grouos for gfr
and tyoy7 •9¢d 4_.1 years ol age have run 5UCC•Ssfully wfvtr managernen* an¢J supeNsion on & ￿olty v)luntsry
The -.Nstees and D1￿CloT1 have prowded hna*ts*l aia OPgfab"onal mdnagerrent on • voluntary basis whi¢h
$ignilicanlly r8duc•s costs èna>.'Ini •1 n•t fvnds rai5•d to ￿ ds•d io fvrth•r dgvglop ond Irry)rm th• tscithtias
*￿ILl￿• fry mem￿r5 and the wid•f conwnunty
A ￿19• Part ofthe ye•r h•$ in￿ve￿I ff•n•9irvJ the IJPW#bffl ol stst• oftr* arL fvll so•. lID￿jIrt 3G Awo fx4.tty
lory wrth all other ¢luty fac￿rt￿l lft aadiipn. lunh•r I￿*￿$ to fv infrggmidwt •nd lacilf(*J b••n cOnw￿r•4
4unng #Ie year ended 3111 Ilay 2023
The Tru•t••* irt fhot me 8ffaws ol me uwna(l $ubSbYi8ry aT• *tgr¢9atfrd fièm th•
company and that th• cOm￿n¥ Dengrts from ts •ctivrt*s which •ncour89ès rtk)18 ¢DrrvNnrfy part￿lP8*0￿ In
otb&l.
Flnancial revlew
LJnr15:rictèd
unés eorrtrTrue lo be piop8ty rMn•g•d •nd the ch•rlty i•M•1￿ securely Ilnanced and lu ￿ver all
liobiift es 4$ •Jr.d whèn they tsll du•
rs lh• of Ihe ¢h•rrty thaT Un￿91T￿￿ fijr￿S not been a•sign*ed fr)r a usè shotsld
ftwiniain•d a- 8 *vel frau va*n: to b¢iw••Tr ihree and Six wnth's ¢¥pen4itur• Th• tru$ieÈs ¢Dn5ider t*&t r•$•ry•s
at thi5 leve wiii •nsure thai In thB o￿nI of a $19*Sficant d.. op In tupding. trèy WAII be abbv tD O￿t nue th• c•ariry5
curren". bcrwrt•$ Wmiie =on$id¢i•tion Is gvèft ts ¥¥•ys in •dd,ts"onal ￿n￿5 may be ra¢S8¢J This *vel ol rnsery
has oèeft nYtinlain•d through￿rt th• ypar.
Thè trusl••$ havv a55e5ged lh• rna￿r risks lo th• •xpuwd and are S•ll¥f•d that systèms •r• in
Ce lo mitlg•tO •XW6urè to th• rffjks.

LONG EATON UNITED FOOTBALL CLUB LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 AIAY 2023
The chafty is controlled by ts gov•mmg dowff*fit a adW4 ffl 2018.
The * eorryany hmft¢d by gu8rart••
Th¢ ￿$teÈ5 who ai• •ho 1h• dir•Ltrs for thé purF*lS• oi c4rrpfty &w. and who serv•d durw th• yèar and up tD
th• *J•te ol signatuTr oitr* fif*ncial st￿•MIn￿ wèrè"
IAr N J D•rgan
Mr J C Fairt•y
IArs A Dai98
Kliss 8 E Dar9an
IResigr*•d 10 N+Mmbei 20221
x èvèry Annual Rrfwement Kl•sts"ng trom Tr20 af 2￿201. on¢ tlwro . or tN• numbèr n8¥r•st lu
one third of th• Oireaor5 ryf*t rvtiie fTtsm offic• W.8r• more than one third ol Ihe Dir•ctors have strrfèts lor thg
8•Th pwKJd ol im• sincè rnèir asi aP￿InInE￿[ or reappDintrwnl i*)$e Dir•(lors ?h•ll 49rtè amongs.. th1￿￿*$
i¢tt Dirèctor6 shall ',elife or In the th•1 •g*ement cannot * r*aehed. tie deC￿lOr. sh•ll be made by lot.
The retir•ment tak•s •Jl•d a th• cCrf)GI￿lon pl th• ff*thrwJ unJ•Bs th• DY¢¢iDT Jg roAPFhWrt￿.
11 th¢ *etlTement ol a dwectoi ¢augeg the number of Dir•¢torn kn f•ll bdcw thTq•. '•lfing Dffoctor shall
r•Tr4fft in ofve untl a new appointnxnl rY*oe
Non¢ ol Ifllstèès any bèn￿￿￿1 interest fft th• corroany. Al of lh• trustee¥ •re rYwnb¢r> of the company and
gU¥fan?¢è io con7n)ufe £1 In the event ot ? ￿ndir41 up
Suppli•r p•ym•nt pollcy
Ihe c&mpa-I5 Qu￿￿nt polry conc¢ming the paymènt ol tr•d• crgditors 15 to fDttv* C81,5 Prffj Poy•rn Cod•
(copies Arè *v•i*•blo Irorn the CBI C•ntt• Potrt 103 ¢)rford Strèèt. London K1A I DU j
Th• compènrs curr•nt poli¢y ¢on£•ming the p•ymwrt oftr•d• crndrtty5 1$ 10..
* Sè￿e the t•rns of p•ymBnt ￿11h Sup￿lery Wh￿ •yr•oing the:•rrrffj tsle4¢h transa¢Don".
ensur• tha• suppli*fS are mad• aware )f the tsrrra of pay￿￿ by in¢lysw ol r•knnt t•fft￿ in ￿ntracts.,
apd
. pay fft ￿0rd￿ne• W4ith the (*)mpany* cwrtraLtsI ¢rther1•9al oN¥rt¢>ns.
The
st••8' V¢POrt w•¥ ippro¥¥d by tfie 8oard oi fN5ttts.
J )afgan
Mrs A
Truskne

LONG EATON UNITED FOOTBALL CLUB LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LONG EATON UNITED FOOTBALL CLUB LIMITED
I r•p￿ 10 th• trustees cffl ￿*￿i￿a00n of th• fin•n¢i* stoler￿nts Df LorJ9 E•ton Unrted Footbal Club
Limrted Ithe chartyl for Ihe year ended 31 May 2023
R•8pQnslbll￿él •nd ba••• of rnport
A• the Ifusteès of th• chanty l•nd 8150 dirortows loi th• purposes of conwny i*wI you aré rès¢onslbl• for
lh• prtpar8tKJr% of the financi•1 st•tèments In accor¢•n¢¢ the -equ¥￿￿n￿ ol CDmpories Act 2CQO
1th• 2D06 Acti
Haying sallsl*d mysèm th•t tho fiTwnri•l slaiwi*nts of th• ch•r*y •r• not requtèd to b• audrt¢4 un¢*r P•rt 16
of the 2006 A(t •n¢ •re tligiDle *or Indep8ftd•nl •x•m•8von
I r•Fort in r•sped ol my •xaminJbon of lh¢
ch8rty'5 f,na"Dal staitrr*ntg c*"r￿d out und•r w¢t¢n 145 of tne Charffj•s Act 2D11 Ithe 2011 Actj. In carrying
out ny examinétlDn
hJY¢ ￿lItY￿ed thè LW•¢tson$ 9￿￿ ty thg ch•rty Comm￿S￿n und•r
',45j5iib j ol the 2011 Act
Independent ex•min•rfs •tat•m•nt
Snc• tr8 charity $ 9fOSS In¢ome exceèded £29J.OCh) your •x•nyn•r mubt bw q n*rtiw ot • boty listèd in
seciTrDn 145 01 2011 Act I wfirm thot l am qual1￿ to the èxarn1n￿On be¢•vs¢ l ern a member
FfxA. ts onè ot mè listed b&J¢8s.
I hawt ¢omplÈted my ex8min8uon I confirn that no mott•ré h•ff ¢wr¢ to my •i￿nt￿n In Cijnn•ct￿n with th•
éy*mination gNing mè cause to bel￿8 that ir any rur¢¢t
cuunling ie¢tsida V*tie nor kept Fespéet th thè cnarfy 8s r•quirnd by B•ctKJn ofth• 20Cfj * or
Ihe nn*ncwl do not actoro wth rhose re￿Trts or
the finBncK81 sJ:eryErrtg do nol comply wth th• •¢countinp twuffèments ol $oct￿n 398 of the 2(￿8 Aet
thèf th8n any requ,remen* tnat I￿￿)UN$ 9Ne • true and f¥ir v4 not 8 rytrer ¢QPgAYerte •5
part ol •n iTrd¢ppn¢J•nt •xamin¥ion. or
lh• fin•nriol 51ateThn15 have not boqn prepared wi &C￿rdance Tmth the methods of thè
Slatem•nt 04 Recornmendèd PracDce for 8YOvnbng •n¢ reportns try charOe5 applic8b* to ch8rne5
prtpanng their account5 In Kcor¢anc8 wxh th• F￿anC￿l Rewrting St•nJ•ra •PPlUN• In lh• and
Rep¢JJlic of Irewnd IFRS 102!.
I h0￿ no ¢oncwn9 •nd h•¥• c4)m• acffjss rA￿r rrwtt•rs In wKpt th• exeMpp.gt￿ft lo ¥•t,
att•-t )n shoukl b* diawm in this repofl In to •n•bk • propw understsndiry ol Iht finanuai stalem•nts to
Pi•d
Azets
ME.- Anthony Harccrfjrt FCCA (Sen￿1 blatutoryA4M1tr1
2 RggBn
Cb•fvrynd Pqrk
ChiWII
Nottingh•rn
NGgeRZ
Unrted K-gd)m
1511112023

LONG EATON UNITED FOOTBALL CLUB LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AIAY 2023
Unrn•trlct•O tlnr•thkltd
luThd#
fund•
2022
Inco
D¢nJtio-* a-u ieg8C*6
50 tKKI
224.179
179
33.610
1C6.5th)
242.998
Inve¥lm¢nl)
h•1 Inwm¢
12
Total InMm•
7974
382.001
Cha"rtaDle activrt*¥
223.852
184 732
N•t incom• frjf th* ywl
N•t mov•m•nt In fvnds
84 322
177,￿9
Fund b*￿ncèl at 1 thJn• 2022
711.450
534,181
Fund balancm at 31 May 21m
7VS.772
71149)
Th• *•t•1Y￿1 of finJnual •cMi•s indud•s al gaffts •nd 105ses wnised In th¢ y¢•r
l incom• éxpendittye dénv• liom ¢onb"nufftg qdmbes
Th• stat•mgnt of ffinanuai •¢*¥rti•8 also r•qu*Tgrrwts lor an thcome aTrl exwidthf• account
und•T the Cwwn*sA¢t 2006

LONG EATON UNITED FOOTBALL CLUB LIMITED
BALANCE SHEET
ASAT 31 MAY2023
23
2022
Fix•d 4M•t*
Tangible 0660ts
Inv•￿rnfits
10
11
1.454.1
1.450 480
1.454 197
1450.481
CurTPrt i•¥•l*
De>TO'$
Cash et bank 41￿ In hond
12
133e63
174.SJ4
138.863
174 504
Cr¢4lltoTh: amount• f•lllng du• T*ilhlD
on• y¢af
14
140.8621
1104.82ei
Net ¢utrwrt ass•l•
97,BOI
9.878
Total wet• le•• curr•nt liibblllle•
1.fy51.998
1,480.359
ernditOf•." •TrbX4•ts fallkng du• •ft•r
mvr• than on¢ year
15
17&8.2261
1748,9091
795.772
711.450
In¢¢rn• fund•
Unrestrict￿ bJnds- gener•1
795 772
711,450
795,772
711 450
The company Is èntlded to th• gxèmptton tht •ud* requY•rrnnt cont•ln•d In i•th)n 477 01 th• C•mpaniesAa
20Cfj, ffif lh• year •nd•d 31 May 2023
The dir¢ctOTS a¢*n(ywledg• their ."esporysibilrtits for coryty n9 wth the fequirerrwts of the Corryirtw 2000
with re$p¢tt to acco￿ntIng T•cord$ and th¢ ¥•pararion of fin8n¢o15t*•m•nts
Thè mÈmber5 h•v• not
reoiiirod thé ¢ompony lo otroffl •n audrt ol ts finaD¢41 stakrr¢nts for lh• y•qr In gu•stion
cord8ftc• s•ction 478.
Th0￿ finanwl 8tst•mprTrs h¥4* beéfi w•pared In af*ty￿nce wrth th• yovM)ns appbcable b) e0mp8n￿l subft
to the small corN)•ni•S 'ègift*.
Tn¢
an¢ie.' sl•ten*nts **re •ppr¢>ved by the Tru*l••s on
l Daro•n
Vi5.
Truffte
mpany r•g•¥tr•tt•n numl)tr 10227749

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
A¢￿u￿ting poIicYJs
cii•rlty Infornialion
Lwg tiatop Lnilcd Footbo11 Club Limrt•d ré • Pllvate compo4y lim*•d by 9uaranto• incryrlied In Eno￿Thd
•Tr8 IAknlès. Thè rogist•r•d offKe Th 1 LONJ Lèno. Atr•nl)oro￿h Notbngham. NQ9 08G, Kln9dom
1.1 A¢MunilNJ ¢on¥•nlion
fin&noal 5t*em•nts h•¥t t*en propafvd in •ccorJance with IM ¢hanty's goveminy docurr*nt, thè
Companiés Att 20Ce. FRS 102 'T￿ Finanaal RtgOrnn9 StsndaTd •pplic•blè In thè UK •n¢ R*public ol
Iieland. I-FRS 102.1 and rh¢ SOF¢P 'ALXts.nting an¢J R•wrtmg by Charrt*s. Slthtemeni of
Re¢017r￿ndftd Pradir• •pplieatslè to cl7anti•s prep8fing m*r act￿1n￿ n ac￿r￿anC• the
R•pgrJng Su-daff(l applic8r>lP In the J¥( a￿d Regubl¢ of Ireland IFqS 1021" ieffec£Na 1 January Z019I The
thanty ￿ a Puolic 8•n•frt Enity d•fin•d by FRS 102.
The ¢harty h86 taken •OY•nrage tsf th* PfOWs￿s • th• SORP fvr ¢h•rn*S Trot to provi• • S￿le￿*Tht of
C•sh FIov•3
Tr.• fin•nci•l st**èmènrs 8re Dry•r￿ In stèrtry. which ffj th• fvnLtsno1 ￿n￿neY ol mè chjrity Mon•l•ry
an￿Ults in tlw¢ Iinanc481 ststerwnts •r• rounaed to tr• neai*sl £
The fjnancibl Stste￿nts have réen ?fepor•# vnd•i the h#towl ¢osl ¢￿nIknn Ink)dif•d tQ 4nclLth th¢
f¢va1uation tsf freehol¢ proptrJ¢¥ 8n41 to Include invesiment wopernes and certain fn•hci81 Instwmèrts 8t lair
valu•l The pnncyl ￿CoUnt￿j p￿<••$ aaoyea are s•t b•lty*.
At tho 11rn ol appro￿n9 lh• fin•fie￿i $r*ièpT*nts rh• trustse6 have a reasonabl• •xp•¢t•bon th•t th¢ th•rty
has ad•quat• r•sourc•s to continu• ￿ op8rntion•l •xist•ryc• br the tsr•Ieeab￿ lulure Thus the INglees
ntinue to adopt the eon¢em tyw"s of omnt.ry in pwepgnng the fvnu•l 5tstenwts.
1.3 Ch•iiLth fvnd•
Un'**trvfv1 fvnds aw av•ilabk for use •1 th• drf¢r•ton of t￿ trusteés ffi luthv•nM ol th•T th•Trt•b
R*str￿e¢ fund8 at8 subpct ￿ $08ciric by d0ryty5 a5 ro how they m•y bè u*4d. Th• purpo$•s •nd
5 ol the rv¥lrKbJ fvndg are sat OLrt in me not•5 to fin•nrAI 6t•ten*rf*
ETrdov4rnent fvnds af• s￿+11¢1 to spe¢ffl¢ ￿n￿tran8 by donoTS th• captt¥l r￿￿%1 be mwtsined by th•
charty
1.4 I￿oM&
Inrom? ig f*cognwd whèn th• ?Trf*4 to bt 4ft•f any p•rform•nce ￿tdrt￿n5 hav• b••n mèt,
the ar￿UThts can be Tr￿8￿r8d r•liabty. •hd t Is probabkn that wll bè reeeYw•d.
Cash ¢Son4bons art f*¢Ognis•d an re¢*M. Other rewni%•J once rh• ¢h•nty ha$ b••n noknffied
of the aonatron unle$s ￿rf0M￿nce rondrtong requirp deferfal ol tr• arnuni Income tsx re¢r>ver¥ble
rèlatioq lo donat￿￿$ un¢xr &ft￿d or deeds of )>wena*i Is rpcogniged ai &fm¢ donation
Legocies ar• f•cognised on receipt or othgrhi5e rf m• charity h•$ >••n notfiéé ot an wrpending dist'ibuton,
the aThurt Is known. and recei01 ￿ eXDeMed If the amounl kn04vn the ￿98¢Y Js tr•atsd a$
niing8nt ajs

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MAY2023
AttountlTrJ polici
1.5 Expendllure
ExpèTricJrtu* s r•efjgr¢o¢J oncè trer• is a 1•9¥ sx constructry• Obl9￿￿)n io tr8nsf•t •con¢mt beneft to
￿rty. ft Is Probab￿ Ih•i a transfer Df ?corKrt ty•f4efts ￿￿1, ￿ rtyuY•il m settlèmènt. And th• •ffKJunt of
th• oblilla.ion can De fr￿•5yr•￿ r¥obly
Expgn¢rture 1$ Classrf￿ by aCt￿ty The c05t6 of ••4th ¥tr**y arè Trad• ug 01 th¢ totsl of dirad casts •rtd
shai•¢ w415, InciudinB 5UPPtyt COS'IS InVo￿e¢ In und•rt•kin9 each actrrffy Dir•a attTibutsbie tu a $in9ie
acowty •r• •lloea*a dr•cly 1¢ Ihar aryvty Shared co￿1 ￿M1¢h contributs lo rf*)rè than cne athrty
support co%1$ arè not attributaDi¢ to 8 sing* J¢*"￿ty ai• •?ptsrnonèd thos¢ actyvrties on a bas
consisten: wrth th* of ￿sOurc￿. c•nni stsv costs aiv •￿ted on the ty4*5 ol tim* gP•nt. •nd
dfrprogaton rhir9¢S art a￿0c￿t•d on th• portbori o. thè assèt's ut•
Exp8ndrtur• on tharrta￿ aetNtss Ipcludeg Staff costs. d•pr¢cK•iitsn of 1h• foDtb•l dubs #ssÈts. Dromises
8xp•psos •nd otner 8Ctrwt•6 UNd*￿￿èn to ￿rther the purpos￿ of the chanty and fThfyf 8ssocia.ffja supp¢rt
Support ¢osts 8rè thos• fvncbons Tr•1 •SSlSt me *Y*rk of th• footD•ll ¢hJb b4Jt do not dir¥ly unoèn8ke
charri4tsle a¢trvOès Support ￿)1￿ In¢luO¢ tne fD¢Xbeil dubs offle•. ffnon¢e. and governance rosts whl¢h
support Ihe lootb811 club$ dèlfvory 01 i*• PfOti￿On Dt cornThJnty part￿lP11[?fi ffi IooiD•II Tryèse ￿)Sts hav•
bten allocatsc to expondrtUT• on rh•rltable ba￿S on which ￿pPOrt •Thl w4em•n¢e ¢osi%
h•v* )ee-. allocatod ar• s•t oul in n¢X• 9
1.6 T•nolble ••tet•
Tangible ffixad asséts are m•isuT•d ai rAXt and subi•qwty m••%w•d •1 cost or ￿lUab)n. Ael of
depreciaton ond sny Inyairrnpnt1055es
DePRC4t￿Th Is recognls•d so 05 to ￿rte off Ihe c¢¥t ￿ Va￿•1￿1 of *•ss r￿Idual values ovw th•ir
u*•lul Itv•s on th• )ases'
LMs•Thold land •nd
PLqnt and •quipm•nt
F￿.u.•S ana ftmngs
C¢mpuley5
Motor Vèhi¢kns
Sti•ight &no
EM•1 deveciat￿ r•t• SIA1￿ . c¢76
15% 5tr8igYt li
25% Str•ighl h"n•
25% Rpducmg bat•r￿e
The 90•l or al￿1n9 on lh• a*pos•1 ol •ri ￿l•t f4 determffl•u •J drfl8rence b•tw•èn J)• $418 pro¢*•ds
and th• Car￿n9 value ol th• •s8èt i¥ reccsnra•d r. the statèmeni ol f nanci8i attNrties
1.7 Flied a¥••l IAv••tm•nts
asset
Invest￿*￿t$ org Inrt*Ny rn•aGured •i trans•aion pnce ex(￿dIr% tr•nm(t￿n Lost5. FnLI o
siIOs•quentiy rr•asutèd at faff Valuè •i reporthng a￿è Changès In f•ir value are r•co9ftts•d In net
inconW.•xpener(ur*l br rhe y•4r Tr8ns•¢tiDn •r• ¢xpense<l as Incurred
A Sub$￿i8ry ts w wtty COrfroll•d by th• tharny. Contffjl ￿ tht to go¥•m the ftn•ncial and op•rabry
po11¢1•5 of the entty SD 89 To obtain ben•fts fvom ts artNrt*5
1A Imp•iffMni ￿ fix•d *•¥•ts
A• èacn fftpornng tnd date lh• charty rev*vo tre ¢•frying ar￿Uft￿ ￿ rts rAnglbkn 468ety 10 dgtsrnine
wherhtr ihere 1$ any indtaton thaw those •5s•ts "ave an Impairrr*nr loss If apy $¥ch In¢Yic4rion
ex¢sts, the ivcvvernble •trcun; o.,
Ioss jrtanyl
tht ass•1 Is èsbratsd In or¢ti to ￿tèrmIne Ihe extépt of the impali￿nI

LONG EATON UNITED FOOTBALL GLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONMNUED)
FOR THE YEAR ENDED 31 MAY 2023
A¢Muntlng polici••
ICrJnkny•Jl
1.9 Cuh ¢uh equlvthb￿ts
C•sh and c*sh eouNa ¢nts In¢Wè cash In hand ¢J•POgrt5 neld ai rall ￿1b banks oth•r short-ltim Ilqu
Inyesiments W•Tih oii9n•l t7WLrrtie5 of thr•• or less, and b•nk tr4erdr8ts 8ank ovwdr•ft• •r• shown
wrthin Dorrrx*mgs In cuii•nl11ots11rt1è5
1,1Q Flnanclal Instrnm•nt•
Tnè char￿￿ "as eleeted to apwy th• pm¥iwon8 of S•¢ton 11 '8•1￿ Fmaroal InS￿Ments. And S￿0￿ 12
Cthef Fnan¢t•l InstrurTWrt5 1s¥u•s' of FRS liYI to al of ts Iln•noèi *lStrum8ftts.
Financiol Instrumonts ar• r•etsgni5ed In th• ch8rtys balanc• sh•tt wtten th• th•rYly be¢omes paty to trt•
¢ontr•¢*Jal prov4ions ol th• In*trvrnent
FinaY?al a$**t8 and 114bilrti•$ •r¢ offset. with th• n•t arrount5 Pf•srf•a In the fnancval ststerne￿.5,
Trefe Is a legally enlofwble nght t¢ off ttte rqcognisod amounts and th•.• ￿ an Intention to Sètt￿ on a net
b•sis or to rÈaits• th• ass•1 and selde tho I"ability simuttaneou81y.
8a•i¢ fftn8n¢i81 assets, V•tTKfi m¢lu¢e debt0￿ ?nd castt ar4 bank tsAk9nces. ore intslly mtaiurèd 8t
ti•n¥8cDon price Incluaing tfansath"OA ¢OSt$ •nd are subwu•ntly ¢afrieQ aT &morTrsèd cost using th• elT¢cbvt
Ini*w•$i nwThod un*55 tr,e arrowmt•l COllStTr.i•s a financing transaction where tThe tr3n5act4)n 11
m8a$uied at thè PfèSèryI v8lue of tr.• lutur• r•ceipts di$counled ar 0 rat• vl Int•i•&t F￿anCIal a560t6
cl8ssiTi•d as fectfyable wrtnin one year Hre rot arK*rtis•d
B•$it fin*nei*i i,*bi.' b** IAel&xllN9 tmd¢Ort b*nk b•ns •r• f•eow*•d •t Ir•1￿cloft prk•
the arrafigtmeni constitutes • fvn•n¢•g Ir•nMtXon. vth•ro th• 4obt instrum•nt Is measured at th• Dresént
vqlue of the firture p8yiY¢nts ¢Jlscounl•J a; a markèt rate of Intrrysi Fin•n¢wi Iwbur(*s ¢*$$rt*d as payabio
W*Yhtn y••i •r• not arr•)￿oSed.
Oebt fflslNn*nt¥ •r• subG•quèniiy (afW It ¢x>Ji 111419 •ll•thi• initsost r¥T¢ ￿￿¢d.
Tradè credith aT• obligalgnl to pay fw gooos or 8•rvices tha; h•v¢ b1￿ Kquffed ￿ lh• rydinary CLwr%• el
oper8Dons trorn suppliws Arnunts paya)￿ da551fj*J as rJJfTeni I￿￿1*￿•$ If poyment 1$ due WTthin on•
y••r or less. 11 noi th•y we pr•wrrted *$ nOn-￿rrenT 1k•ts1￿.￿s Trnde U*ditD￿ arè I•(x)gn￿o rt•lly at
trnn*•d¢n pricé and subsequeniiy IT￿Sure4 •1 4￿rtIstI Cost using tr* •ff•ctNe Inier•%t rytrod
Fknanval Iiabllltl8s arè ¢tsr•cognisèd the ¢lw's ¢¢rtr•rtu•l ob1vt￿n6 explre or are a*char98¢2 01
c•nc•lknd.
1.11 Empknyee bM•fft8
I nt cost at 4ny u.-.used hoi¢ay entrt*m•nt A reM9Vi5ed m Th• perh￿ wt which 1h* w￿lDY￿e $ $*rvi￿ prt
T•miin•b'Dn bonelts arv recowrf•J •n •xpprw wh•ft th• c*t•nty rl derrowrably coff¥Trt•d
to *rthnate thè enVoyn*nt of •n gmployt• oi tr* k¥N¢J• tepM8rion benefits

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Don*1¢￿9 •ThJ 1•9a
Unv•*ki•d Unre&trthd
tund•
nds
g•n¢f•l
nèral
2023
2022
Donatsns and gifts
50.0
106500
Charlkbl• •elfvttl
Promotv)n ol
¢rynmurtlty
p•rtKlpath>n
in loot￿11
2023
Ptomotlotr ol
parbopJlKJn In
fDutb•ii
2022
M¢mkrship sub8crW>Tr
Clranr Incom•
Rentsl Incom
Pitch Jne •¢tfvty hwe
108.052
50.915
105.463
50,606
19.￿0
87 429
85,212
224,179
242 998
Inv•8tment•
Uthr¢•trir￿ UnT•Strktsa
fvnd*
g•n•rnl
2022
Intornst rtcemblo
ot￿r incoTr¢
Vr*re•tr•¢t•d J￿￿$tr
tund•
fvp.ds
9•fftgr•l
u•n•rai
23
2022
33.816
125C

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
of
community
p•nieip•tion
In loDtbBII
2023
1022
Staff casts
D•prgciatloM •nd impaNm•nl
Pflch ap)d tscAty hir•
Prefftsès axp•n
303
B6.301
12 096
84.7
71.322
61.346
187,978
158232
Shar• ¢1 gupwrt costs l¥•* 71
Share of go¥•m8ne• isee not• 71
25.479
10.195
15.078
11.422
223 852
184 732
SuppDrt ¢¢)•ts
Support Govern•n
2023Support costs Governgnc•
2022
Coryut•r runnmg c<>st
Motof running gxpenses
Post•g• eeunef and
d•ifvory tharge5
8•nk charyos
Ins.r8neè8
Adv¢rti*ing
T•l•commun¢aiions
Syndry expèn￿1
479
8.492
479
8,492
182
7,250
7.2
31
31
150
319S
7491
1 141
105C
503
119
4228
545
1.334
917
5D3
119
1,491
1.741
10.SC
1.334
917
L¢9Jl ary(I prolvmion
ACco￿nt8ncY
8.242
8242
1.953
8.608
2.814
2.B14
25 479
10."95
35,974
15 078
11 4??
Chanr8Dl• i¢iMtiès
25479
10 1
35.674
15 078
28,5
Tru•tw•
Nonp of the tru$l••s lor Any ptrx*ns connéctea th•ml recets￿ •ny r•munèr*ton gr benéfitg from t
¢h•rty dunng y••r.
10-

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
EmployeE•
Th• •veig9e M￿tnIY ol ¢rnwyfr￿ durir4 Ihe ￿•r was..
2023
Plumb•r
2022
Numbtr
emplDym•nt co¥ts
xi23
20n
¥9•5 and s•l*n•8
30 3SS
12,096
There ww• no •mploytes ann￿1 w86 mor• th•n £60.OCQ.

o>a

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MAY2023
ot￿r
C￿1 or ¥•lu￿10￿
At 1 J.ne 2022 S 31 M•y 2023
At 31 May 2023
At 31 May 20r2
2023
2022
Inv•strn•nts in subsldk•r**
12 D¢blor•
2023
2022
Amoun1* lalllty due *#hlDb one ye•r:
Amo¢tnts by f*kwJ group undertaking$
13 L￿n* and ov41dr￿
2023
2022
DY•ctors" loafis
49.708
85 882
Payabl• wirhin onl year
Payable after OA* ymr
49,708
$8 333
29 549
The long4•fm loan6 •Te prov#Jed by the th1•CtO￿ •r• ntyt secured.

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 hlAY 2023
14 Crndilor•: tdlin9 d•J• wllhkn OD• y¥¥
2023
2022
Borr¢y*wfigs
OMèr taxatk)n •NI 5¢x41 S•
Grè-ts
Yr•dè cr8ortOfS
Accru•k •nd d•lerrèd incom•
49.708
I9,￿)
$6,333
123 0431
4044B
89.888
1.0
40. 862
164 fj26
IS Crndlt¢)r•.' talllng aft•r mwt th•n ¢)n• y•ar
2023
2022
8orT(wn9S
29 549
719.3eo
18
758 226
756 228
748.W9
10 Grants
Deferred fftcome ￿ in¢luagd in flfi•r**kl staiwwts •$ to1￿0.
2023
2Q22
O•f•rrthy m¢or￿ Is I￿luded wthin..
Currerf IiabiliTIés
N(wurrent i*biff*$
40 448
719 360
7562
756,X6
7S9,808
v•m•nts n th• y••r.
D*f•iied Ircorr* •t 1 Junè 20
R•i•as•¢ from ple￿0v• pérbods
R•soureès def¥fT•d in the
759 808
141 0821
37 500
747 831
56
Deferred 31 May 2￿23
7582
759 808
17 Rel•le*J p•fy tr•nuetlon#
14.

LONG EATON UNITED FOOTBALL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONnNUED>
FOR THE YEAR ENDED 31 AIAY 2023
17 Rd•tsd p4rty tr*n•xlbOn•
IC¢)ntsnu•dl
Tr*n•actK>n* vel*ted Par￿•
Dur-g tr.8 year rTrè chg"th' *n',¢ied Into thè folknffj ir•rth•Ltsns r•l•toé part*s."
2023
Z022
Long Eattsn Unrted CotTYnunrty Fooib•l ChJb
Long EAton Untsd Footbo11 fr•ding Limrted
12.00)
19.500
Ounng thè court• of th• curr•nt fin•no•l yèar mè c￿b f•c•fftd voluntsry support from enwloyees ol Long
Eatop Unitsd Comft)unrty Football Club to delpdèr trè c4Jb's n¢lid•y progromrrw. They ilso assffjt•d wlih
ff4n8ging th• l•¢iht*g on behalf of suos¢rption pBying tg•rr• In 8dO￿On th• club also 5ecurod a dir•ct
donation of £10 as part of a donof yjppoft p•¢kng• lof th• m•ns Ilrsi ream
18 Sub•ldl*rbo•
The￿ flts*n¢*i st•*ff¢rns sep•Tat• chaTty M4nciil 5t•t•Thnls fry Long E•ton Llnrted Footrall Club
Limited
l)ètsits olth& thorty's 31 M•y 2ty23 w¢ v4
Naffl• ot undort*kln•
REgi•twvJ ol Iw•ln•
offi
Clxs of
•hf¢• h•ld Oire¢t Ind￿¢¢1
Lo-9 E•1(￿ Unit•J Forthll Fn9land and
4•n•i•nwrt of 1st Tè•m ana ￿dinary
Bar
Sh•res
ityJ.rMI
15.