Charity rn915tr4i nun*)w 1177690 omparly rryl•tl0n number 10227749 £Enoknd and W4l•¥J LONG EATON UNITED FOOTBALL CLUB LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
LONG EATON UNITED FOOTBALL CLUB LIMITED LEGALAND ADMINISTRATIVE INFORMATION Ill. N J DargarTr rs ADèro8n IAiss S E Dwgan Ch4r#y nuff+r 1177698 10227749 PrlnNp•l ddrn• StatK)n Rood Long Eaton Nottiwam Unit•d Ktydom NG102EF Regl•t•r•d offic• 14 8èxterGrMn BrJmJ Nottingham Un•é Kirffjdom NG9 3T knd•p•ThY•nt •x•rnkn•r Azets 2 Regn W•y ChqfvryrKJ BU8 Pa Nottin9ham Unl1 Kir¥dom NG9 fjRZ
LONG EATON UNITED FOOTBALL CLUB LIMITED CONTENTS Pag• Trust. r•pvrt IndeperKlent exanrn•rfs repgrt stalgnwnt oi fmndal •ctpAti 8al•rte• sheet )l•sto th• statements 6-15
LONG EATON UNITED FOOTBALL CLUB LIMITED TRUSTEES. REPORT IINCLUtXNG DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AIAY2025 The fwstees prèsent arox¥l ryrt Ènd fwKaal stal•rrnts lor the yew vTrJed 31 May 2025. The fin8nckg1 ?laterrp4rts h¥ve eN prèpar4<J In e0rdance •¢C pcaciB¥ s•t Dut in note 1 to Ihe fffjanoal statennls ond toryly wilh the charrty's document ihe Companies Act 2006 and 'A¢nI Reportth19 by CharrtEs. Stat•ment of Recorrfflendod PT•rbGe èpplcable lo chatits Nèparinj th•iT ?ceounts In dance wkn Ih F¥MDtial Rewunq Stsndord kab}e In th• UK and RepublK Df li¢l•Thd IFRS 102). {•? l January 20191. ObpdiYe• 4nd •¢tiyiti Thè thaftyYMsregthrd •$ • ebarty on Ihe 16 MarGh 201ts. The obplts r• lor th• béNéfrt of t wblr. 1. T<¥ w¢irot• PartsclpatTr in l¢yJtball'. 2. T• PftybJ• ¥ assist In th• provisioft of fAttlib"aÉ iti the terS 01601 %ffare lor reCrea1k or oth•r l•isure t•n ocawiliDn of ItYIMduals have need of such facdthvJS by regÈson ol their youth, 4g• inflmity or dth"1. finan1 hardship of scelol circvmstanGes w#h th• oi¥¢¢t of tyrpfo¥ryng thefjr condrtions of life., •nd 3. to •dn¢• th •duGthon of¢hldrM and yw p•ople whther or not Uf#YèTgtyng f¢)rm81 •¢1uoatTr. Th• trvstrvs have pJ r•g¥d to gUKlan4 18sued by thè Charty eomrTskJn in dKi(bq wtrAt aLilies the thartyshtsd undertake. Th• Truslees thatthe obièctws h•v¢ b••n bue¥S dwkng the yeir. (1 xl ¢orfThJnty It•ffts haN op•iJted from Iht dur¥bg the y&ar. In ath111n. ium up and p gTDV lorolr on¢J ag•d 4.11 y•ar• ot w h•¥• rvn suoLY$8f4Ay Yrth managemant sup•Trison on a vknolty lntY Tht Trust••% and Director5 tAVè proW•d financwl ¥ne operalKinil mnagemert on * Volun1 b4$ts WF $4nffi¢aThy r•dvces costs •nabling •ll n•t lundi r•i6ed k be lo further d•v•kJp aThJ irry)rnv• the Kjeilitfes avaiwè m•ffjber$ and tl coryyryjnity. A largo part of th• year h•¥ mvojvotj Tnanagin9 the operetion of thè Si• ol thè ort lull s, Ifoodlk 3G Astro f abn9 sll other l•¢ilrtrE¥ In 4dd4ior4 furthèr to th• l•(41th5 b8en ¢tyiWete¢1 th ye¥r •n6ed 31# W 2ff25. The Trtee$ are sati$fd that th• aff•ir• ol the theIty ThYn•d ubsvJlary we effectwy %egr•9•1•0 ftDm the cwny and that the comparty ben•fts from rts whK •rKtJura9es mw• conknunity pOrtlP4n foOall Lhbrestrthd funds contiiue prq)4rly man8ged and the eharty rvmain• curdY ffinanced •nd abki til ¢¢tr 1 lbIllS as %•th•n they fal du¢. $triced luvtrts a¢ 31K May 2D25 hre £9fA.084 f2024-£872.7831 15 Ihe polw of the charrty that unrpstsicted fvnds whth hats• w)1 been desvJnJt•d for $ gp•(aft e SI mamtoinèd at 8 lvel eguiv•lpnt lo D4twèen three ?T7d rrwlh'5 exp•nditur?. The trustees ccffisiderthat r•ser at th¢5 I1 %•ill èrtsure thJL in the eyent ¢f a 5firn1 drop n ldg, they be atrfe lo cortinue the chaws UJrn1 adileS wttiJ• considwation 15 9Ne•i ty Wa In fvnds nvjy be ra&4d. Thi& i*¥el ol rn•er¥es been trwghout year. The ass•ssed the m&jor rlsks to the cha i8 éxposed. and are Wisw that Syste aye vt plo¢e tr) exposur• to thé n%jof IF5k5.
LONG EATON UNrrED FOOTBALL CLUB LIMrrED TRUSTEES. REPORT IINCLUDING DIRECTORS. REPQRn ICONTINUED) FOR THE YEARENDED 31 MAY2025 stfuclur& goyemance and m•Mgement The ¢harrty 15 by its WrnIng do¢xwnert a eonstilth.on •dopknY in 201& Th• ch•rty it • ¢ofry¥y bmfted by gugr8rts•. The twees. also dw¢¢tors for purpose af coryany Iww. and stplèd Qurin9 the swr ¥rfl up to th• d•te olsKJrotsJw ofth• finaAual statemwts were.. IAr. N J Oar9an Mr8 ADryan Miss S E DwJ•n ry Annual Rth"r¢mint MeetWl9 Irom 2020 omvard$ lilusive 012020). thffd, or the ne•r•st to on• Ihffd ol thred¢rs. must r•lY• from office Vthere mor• than one third of Ibè direclor5 have s•Nèd fc( th• sw ot tsme sÉnc• last appointnnt or rvppcinlmènl dY•ctory& shall agre• •TTWSt themsel5 wh't¢h ¢kn¢rofS shall fvtsre. or in tht evenl th8t agr8•ffnl cannot be reached, the d•GiSIM sh80 be mad• by S)1. The br4mgnt t•k•% •ffect •t the conc4u9 oflh• 'n9. ued•95 th• dir•Btr is rtapptynted. 11 the retrefflenl of a dir•ctor Ca¢& the nurrbw of dKeLlor• tts f1 b•low thrto. then th¢ r•t¥kng dirertor sh1 feffia in olkn u1 i nrn •ppuintm•rtis made Ntsn• of th• tnjsttes has any btsh6fieial InteTrst In thè CO13Y Dlth• trustees ore fiMbers L4th0 ComFny Ind gr••t to t1 In ih• •v*nt of i wiThJiNJ vp %t••s' r•port Wa$ 4MbroYed by th So•rd ofThMtees. Mr. N J DJr44 Ur¥.A Truit•• •r9an 24
LONG EATON UNITED FOOTBALL CLUB LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEESOF LONG EAYON UNITED FOOTBALL CLUB LIMITED l ts) the rwaees on my oxamatiDn of the fininr41 of Lon9 Eaton Unthi Foolbal Cb Liffdled (thè charrtyl lor year ended 31 May 2025. RUn$itIe5 b•is of report As the trustees of #Je charty land olsr rts 4ts•ca)rs for th• pwes al are POnSIble for th& PfPPatalwi 01 Ihe fifnrial 51¥t•rrents aKjrdartt with the Tequir•m•nts ot the COmpanS kt 2(XI lthe 2Iio6Act afftg #Atisfd my5N t11 the finaTroal slorrTen15 of the chary are not requed to be iud•d undr Part 16 DI th• 2 Act and are di918 lur independent exam)aiH7n. I T•rt In rgsp•ct of my •xAMinati1 the ckntys financial $l8teftrt5 Trf•d out un¢Jer seetion 145 ot th• Chorities A¢t 2011 (the 2011 A). In c•rryry out my examybalion l folowèd all the •pphub Dirn¢t(ons oiven by th+ Chary undér 145(SXbl orthe 2011 A dweThlMt •x•mln•V% al&•m•nt Since the ch•riVs gro e0Mé è)tt••dwl £250.Q¢XI your ex•)wn•r b• a mret ol o body Islod lion 145 01 Ihtr 2011 kt. I contrm that l qu•lih•d to undèrtak• tt ey•Mimtt because l am • meffw ot FCC4 which Is onè dthe 11s1•il b(xes. I hbve eompl•l•d ry •xamY•atvJn. I confwm trt8t no w• com? lo my attèrknn in Con¢tn ilh tho eX•m1110n githg rm c•us1 to bel1 that Ai iny materral réspeet. ycCwnQ leeords w•re not kept In resp•d of th• eharrty 0$ fqutr•d ty Metion 386 ofth• 20C6Aot; ¢r the finthn¢ial slatemts do not ¥¢oré thgs• r¢ofts, Of th• financial st•tyynts do not C4)mpty wlh the ruIrements ctf ••ct)n 398 01 tr• 29g6 otlnr than any r•quirEmeni ihat th• accoums a Inje and fr not a matter con%d•red as pan of•n knJwnd•nl exwnin•1n, Dr th• than¢tel gtst•menls h•ve not btsln pr•par8d in OIanCe wh lh• melhodg ond winclples of I atsm•m ot RgconY+ènd•d Practice for aCting and r¥sortrr4 by qppI•b lo charrt •p•nng theji •c¢ounl% in a¢cordanc• wh the R¢pwliTrJ Slond•rd appl8• in th• UK nd RfrputH ol trekinLI IFRS 11121 I ha no eon¢•ins •fid he comq across no ofvr nwttÈr¥ in conn•ction the ex•tThnallon lo wlxeh Off'0n lhc1u bt ¢awYk tn ryort tn ordef kl enaW¢ a yop•r undtfsl4ndirrfJ af th• fin•n¢i•f to btt fathed. Shaun Bry•n Carwter FCCA A2¢ts 2 Rryan Way Chownd Busln¢M Pwk NO9h¥M Gg 6RZ lfjngdmi D•ttd. 24 Fetwry 202e
LONG EATON UNITED FOOTBALL CLUB LIMITED STATEMEKf OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENQITURE ACCOUNT FOR ThE YEARENDED 31 MAY2025 UnfwtrKl•d Unfestrktod lunds 2025 com• and tndow D¢natson$ and1¢98thS Ch•rrt•W ath"vkn"8s Invostmer&s •f Incomè 15.950 272,467 801 87,882 273,376 516 54.4S2 Tatsl Incom 376.SOD 385.271 345,819 30&26 Net Iem& forth• y N•t mDv•m•nt In furvJ• 31,281 77.011 Fund b•laneos at 1 June 2024 872,783 795.n? Fund lIne at 31 My 2025 904,Ct4 871783 Th• Sl•t•m•t ¢f i1d•S iu g)$ •nd IoB•5 r•¢oBnis•d in Iho Yr. All Ind •xponthtUf• der14• Irom contsnukng oclmtss. Th• stmert of fr1oTh¢lal a¢lvR"rs pls9 ¢orn lIh tho reqreMts Iw an kncoTh arKI •xpenLlrtwe aw)uni wNl•ithq Comwnr45 Act2W8.
LONG EATON UNITED FOOTBALL CLUB LIMITED BALANCE SHEEr AS AT31 MAY 2025 2025 2024 Tzn91• lets 12 13 1.529.454 1.494.IJP4 1.529,455 1.494.0 Cun•rrt g•••ts 14 27.867 lQ3.935 14,870 127,859 Cash at b•nk ar h•nd 131.802 142,629 Crodltor•: M(n tAllni du• wlihln on• y•ar 1S 1532791 18?.6181 N•t cwr•nt •ssds 78.523 79.911 T(¥tsl l•H currnil IlabUMI•• 1.8D7.97B 1.674.006 Cr¢dilor•: •mounts tslllni aft•r (703,9141 01,2rJ) 904,4 872.783 lthiethLed fvndi-9al 872,783 .064 872.783 The c¥MnY Is enl#W to the ex•mpth)n trom the •udll reg•MOnt eontiinod 5•#ion 477 ofthe Coryanies AL 20. yar end•d 31 U•y2025. The dYedor5 ackTh)odlle tMÉr re$ponskMthoi for Cory1 the re(yJKerrnnt¥ of ¢9mnin 20C6 w&th resFrft to cntiNg r•crds •]xl the pr•parnun offininGral stsl¢mert$ Th• me[1 hav& not règuyed the rnpanY to 011n an aud pf tts knnoal slliwnents for lh8 in ThesÈ Ilnan¢•l stsm¢nts hzv• beèn wep•rEd in accordance prOVts5 •pplieabi• to Cfryanfos lUbt to th• small regirne. Th• nanrjal $taiwnems wgr6 8pyo¥ed by the Truglees ¢Jn 24 February 20 J Owg8rt Tru Mr¥. A Tru¢lg• ny r•gistralon number 10227749
LONG EATON UNITED FOOTBALL CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 MAY 2025 untsng paltdes Chartty knformaiion Low Eston Unlted Foolbkl Club LirTknd ¢5 a priye company lfftled ty gu¥aTht•• ¥bCurPèd in England •nd Wal•s. Th• lestered olfir¢ is 14 BaxlerGrèth Br•m¢ote. N(Wm. NGS 3T8, Unrted K90 1.1 A¢wunYng Mn¥•nl•o The fMaral st•t¢ttnls hav• bn prepar•d in aecordaD£e wth Ilte chtitf$ Aov•rning dMr. Ih? Compan$ Acl 20(, FRS iQ2 'The F4181 Peportin5 Stéftdard Ipplab in the UK and Repubk of Iren fFRS 102.1 and the ChartF•s SORP "A¢count¥¥J and R•portm9 by ChwIl$. Slaiement ol Re(omtrnded to Charit prnp•ring Iheir accw)Is ITr aLordante 1h• Finanual Reporting Standard applicable in Ihè UK aTrJ Pepth ol liel&ThY IFRS 102r l•flrkn• 1 JBttwiry 20191 Th ¢hsrty 18 a Pubk Benefrt Enlty a5 d•firttd by FRS IQ2. rhe ehaiAy has t••n thntbge ol th• PrO¥tsK in SCXIP ts ch•rths n( tt) prepare a Stat•nxnl ol Cash Flows. Th• fln8ncral stat•ments are prep8red in 51erkno. th is Iht n¢tlAi CuenCY gf the ch4rrty. MOtsry a•)wunts In th•s• financk•l Shteent5 ar¢ Unded fv the net•tsl £. Th• wciAI %tal2ment5 htt¥e b••n pr•par sjndgr th• higtorfcal co%t ¢onv•nlion. nv>thfml l) Irt1 th• re¥4luation o11teehcJ woperties and lo nclude Inv•slmtsnl propert& and certam fTrnan¢AI InthImts at lair v•ly•. wiwp•l ¢cn11n& w)1 thd0pd are sel out bohx. 12 Golng conc•rn At Ihtr timts of sppmwng lh• n•ncNI •t•t¥WS. th• Irust•t8 hbvè a rè•8on•bl• èxpéctstsn that th• eharty has &leqbatÈ OU•S to ¢onts"we fft ¢pÈr•lion•l •xisl¢nG lor the loreseeable lthre. Thus the tru51ees contwiue tr• •doF4 lh• gng eoncem b4sib ol Iount1r m pr8piA)9 the [In•1 •t•t•nwts. 1.3 Charltablè fi•nd• UnrèstrL4l fi+ftds arè #¥•iWk for lh• dlsuknn ol th• trustees kn fL4rth•r•nc• of th ¢h8rrt oty•clN Restrb lurth aro s¥bTrcl to sp•Nfic ¢onthknn• ty eon¢YS •$ lo tlw w be used. Th• PWFX•S nd uzes of It r•strKted Jnds are set out the noles to rh• ftnanc41 slaiefflènl$ EndoAn•rt funds •r• subjed tc sp•c ¢4ndthns by that thtr capkal must be ma1n1•rlI by th• 1A Incomv Incc4r L8 fEwraed 4Yhtn the ¢tt4rty s wgalfy entttled to rt all•r any perf¢xmance ean(Kw h•v• meL the )US eAn bt nèsured re&ai. and it is Probab thgt Incc•Y be recevrf•d. Cesh LItThatt$ ré¢ognwl Dn receipt Cther donwfy)ns are ¢>j91}ised onc& thè t)4rty has bggn n¢lffieO of the donalioTh. unless performance Gondrtiotts require d•f•rral ol Ihe amourrt. •r(r ia¥ reco¥erRtr4• In rdlon to donaivJn5 ree•bwJ ChtAsd ¢x dets55 of¢ovenant 1% TeCa9niswl at thè tiff ¢1 the drMkon. Legacm •Te reeogniséd Dn rec1 ¢Y Lrtherwim il the canty has notified of an imlIrj thtrlmTh. the amtyJrt kn0kn. anil rq¢•W i& •xpedéd. If the i* nol knthvn, the legacy w trEale6 ¥5 ntirgent a$s•t
LONG EATON UNITED FOOTBALL CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTIIIUED FOR THE YEAR ENDED 31 IAAY2025 Ac<•uThtvN poll¢l•s 15 EXp•rlIur• ExpeThditure Is F¢tsJgni4èd onc• Ihwt a legal or eonslructsv• oblk)atiM tty translèr •conoTric benefl to I"rd pthy. * li proèabkn that • transfer ol ¢cortff Mrv4fv¥ VAI be rgquv•d in settlenrrt. the amuunt ol the obIgatn be measured r•lr•bly X4>èndrture ig clas¥ifd by achvly. Th cEbtts èf ¢a¢h ar• nwd• w) of th• total of •nd ghared costs, ineluding wpp¢Jl costs #y40•d in undertakw each •EtiwIty Owect costs •ttributabk lo a $1 afvty aT• alk>cad directly to Ihat activity Shore¢ costs vthth contiibute to rn#x4 than one •ctwty and support Costs whicm ¥r• attribulab to • 6)9 a¢tivty ai• •pproned betw•Jn those actiwtieJ vn 8 basls con515tent v&h th• of r¢S0v1. Central stall cost• art elocatÈd on the basls of SWI. 4fid d•W•t1#trt charg ar• ¥llocaied on ltte port ol lh• ossel'$ u5• EPendrn M ¢h•fft¥bl tivfftes iftdudes 5tsff eosts. depTea•tkn ol th• tootbl dubs 4$s¢ts. w•rM expèfts and oth•r actp1ltS undertak•n to further the puip95•$ 01 charity •nd thèy associat•6 surwrt Support costs are Ihos• fUtILl Ihat assist Ihe wryk ol th• fv)011 ¢fub do dYéetly undgrt•k• ¢h•rh•bl• •¢bvffiei. Support costs fftclu¢J• lh• trtball elubs ollc•, ènd governance costs which $upport thè lootrall ¢lub5 d•lN•ry of th• Pr¢)nt)n of c¢)nun1ty partlP¥t lootbal. These costs h• bwn •loc•l•d ta •jp•nditu on th•rIae actr4ry1kn. The ba5•5 luppth •nd 9(prnan ¢osts httve been allxotèd tre sél out In te 9 1ffj Tanglbl• flxèd assets Ttn9lb fryed 05¥ets •r• inkAty rrwasurod at eoot and Juhéquéftly rn&ed •1 ¢t nèt of d•paait)n •ntJ any impatrm•nt los. Dw•wIl 1$ rognis¢d $0 •s tts vffttt off lh¢ co•t or Valua1 of4sMts Iw thw r•stduo1 volu•s mr th %ul on tm lollowng b•s•>.' LewlK+I kgnd and bulldww pt and ¢quipmnt Fthres •n¢J rrtting? Ctynput¢rs Motor vthiclps Strai9ht I 6.8NStr819hlLt 15% StrÉighi n? 25% Straight tln• 2 Rgthung bl•nc• The gain ¢X loss •nsln9 on th• dL8pos¥l 91 an ass•1 ts d•i?rw¥ned 4$ the difference beM%•n thg pmceeds the valu• of ih? ¥ssel. •thi i¥ T09nrHd in lh& ¥fatèml oflnanclal •Ltr4ths. 1.7 Fix•d inv•tTrwnts Fts¢d asstl inYe8tm¢Tts are IniliJly nwa5wed * irydnsadkn •xCI41n9 transaelvn $1$, •nd are ?ubsffjuenty mgasurÈtJ al tay lue al e4ch (latè. Changès in lar Y•lue are reco9nwd in r1 expendrtur•l forth• year. TlaOn costs are •xpeitstd as A subsKliary is glty ¢ontff)lJgd by th• charty. Control Ine Ptyfmt to gv4•m thè fanc #f owatiTrJ of the enknty so as to ot4Aln benefI5 trom its aVIlle$. 1.0 Irnp•lrm•nt C41 fL¥•d as¥¢ts At *ach r¢port#ig Oal?. the ¢h?rty re¥S the amounts ol rts tsngibk8 assets to wheiher Iher• is any rnd(Caion that Ihose assets have Suffèr an impwment t$. ff any suth kndratio •xtsts, the e0Verable amothit of t aBsrf i4 eStirated der to Ilet6frM• the extoht ¢f inywm•Tri h)ss lrfanyl
LONG EATON UNITED FOOTBALL CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR ENDED 31 MAY 2025 P6countlng poftl• ICtyntlnwd} 1J Ca¥h and exh equivalent• C••h 8nrJ cash equNal•nts tUde eash in har¥J. deFosts held It ¢èl wth banks, othèr short-t•mi Iquil imstments with ¢i9#uI maturities of three fiM)hlbs Qr t•ss 8nd bank ov•rdt•ft6. B•nk rdT?fft• •re show•lb wthin borron05 in ¢urr¢nl Iiabiitss 1.10 F•e181 Inslnkment Thè ehar.ty has ejected to apply the prDvISlls 01 11 'Basi¢ F¥w£rdl knslwm•nts' settK 12 'Other Fh)K4al Inthments 155ue5' 01 FRS lff2 ¢0 al of tts htrU1rt insLrLents 8r• Te¢ognr4¢d in the ehariV8 balaft th• ¢h•rty b•com•# pty to (ontrBctual prov6Ksns of the knslnxnenl Financi¥xl assets gnd ithd1r are oftsal, WW) tht ntl anwls pr•sOrt kn tho ffnancl stst•mnts, when th4r i• ¥ kgaliy thforeob ryhl tg 541 oll th+ I•cogrxsèd •mwnts gnd V)er• H •n mitrdbjn to settle on • n•t b•sii or lo reali asset and salde Ihe katM"Irty 6tThNJltrnu. 8•sAe fr7nanelal •ss•ts B•y¢ fin•rKia assets, whh Incl1• debiors and cash •nd b•nk b01•¢4, •rt inrti•ny nasurod at transadion priee ineludm9 Ir8nsdn costs ar arè SUbseqnIY eamtd at amrtised eost vsing thè elleLkn interest lh• Irrnn9e[nI cDn51#5 J thancThJ transactn. where the tian5action m••Mff•d at thg prgsgni valje of Iht IUre r•¢eiMS dis¢ovntwl •t a m•tht rnt• ol Int•r•st. Fin141 assets (4•s51f•d as reery1e wthin on• y•qr are not 8rtye& B•Jc liobikb•s, Iu1n9 Credaors and bank loan$ are inftlalty re03gnwd •t th5•clion pFta unjess arran9em•nl cLffistALrtès A fin•n¢wJ Irat)w¢tion. ere the dEbt in51rument is m•tsurad at the pr•$1 valfft ol the Arture piym•nts thcount•¢l at a m•rl(el rale of fftre$l Financral liabiliti•5 classsfi&Lf as payablg vrthin LY• y••r ar httt •rrtISed. D•bt 41trfftnt$ are 5ubwgu?nty lTl at arnorttyed ¢ost. U5iWJ th• •ffeCtr knl•ro• rate nwtho Trndo credth •m to Jwjy for g0005 or s¢•$ thal h&u• bfren éequired In lh• ordknary cows8 of op•rat¥)hs from SUP1#r$. Armunts paykt4e afft c1•Ied as cuitent 14biVtfès If p•ynnt i¥ due wthkn one year or I$. If not. they are PMs•nted 85 nonW¢UenI I1•bii5. Tr+ credrtgr5 arè r•ctgnised Initially at transaclon and $ubs¢quenty rneasur•d al T¥Il$&d cost Usty th• effeCtTr irt•rést Trelhod. D•rncr4gnJllo•p of frlnan¢wli•blHI Fwnc4al I1141 •r• dweeognisea ¥•th•n conlrtu•l cblg•lon5 or we diseh•rpd e•ncelW. 1.11 Eftvkn kn•fft6 Th• cost of arty un tnt41em• 15 r•eognJsed In the period th• •ryeets ervKes rwNed. TetTTM•iion benqfrts réts)gnised irrffledigt•ty as 4n exp•n¥e when the ch¥ity is denYJn•trty eommthd to terTninèle the employment ol @mpty•e or lo prowdÈ lor"na.0rt beftelts.
LONG EATON UNITED FOOTBALL CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED31 IblAY 2025 1kn4tvJn¥ •Thl lea•c5•5 lunds funds gner•l gtnernl 2025 2024 1& harablD ctlvtil•z ot ol cornmunly 1mMnty particlpaelonpwticip4tion In lootbl th footb•U 2026 M•rt•fship •ubwlptkin• Gr•nl ine)fY Plth and •¢ti4dy 127.886 54.90? 89.978 124.861 43.4Q5 105.110 272.487 273.m Inv•Atment• Unrrttrfd4d Unre•trkl•d funds funds g•n•ral gen•r•l 2024 2026 Int$t receivab 616 ¢)th•r funds futtds genernl g•nernl N•t gain disptssel of tafftgth Ted assets 132T1 74,411 87.682 54,453
LONG EATON UNITED FOOTBALL CLUB LIMITED NOTES TO THE FINANCIAL STATEIIENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY2025 Ch#rhbfte communlty rtklpatk> In toothall 2025 2024 Slaff ¢¢)•ts Depw•lkn •nd PTtmbtrb wses 2.3Y 84,T94 115,t27 54,437 BIS81 112.947 291375 250. Sh•re ¢tswirtcg•ts l$¢ twe 7) Sfv•re 01 gO¥•M•n Isw not• 7) 31.138 28.159 18,440 345,61• 308,280 Support M•1• Support Qov•rnar• ¢ost ¢o•ts Supp)rt Goverft• ¢o$ts 1.1(KJ 5.327 3,246 3,245 pkntt>r runniThJ expenms Paslage. coul1 an de*4ery ¢hJfg•S B•nk char9es Insurances Adv•rtisuig Tektcrynmuni¢atig 8untSry expeos•s 5.327 153 7.554 871 153 7.S54 871 1.101 18.66Q e.489 1.395 1.744 11.385 1.395 1,744 11.385 18,689 Indepoffthnt 3.75D 10253 4.437 3 7611 10.253 4.437 Lryjl •nd prtsfe5sts)rwl 18.7Af2 5.217 18,742 S.X7 34,804 18.440 53.244 31.138 26. 159 5T.295 Anaty¥ed betsn Ch•ntabk 34.804 14.44D 53.244 31.136 28,159 57,295 10.
LONG EATON UNtrED FOOTBALL CLUB LIMrrED NOTES TO THE FINANCIAL STATEMENTS (CONTINLIED) FOR THE YEARENDED 31 MAY2025 ¥dependent E%4nwner RemuMralh)n Frts wAble t¢ th• •ept txarnlner and •IslI1•s. 2025 Ind•p•rtdèrf &Y•rrinaon of th• tharrys annual accounts 3.750 Non4udlt ef¥if5 AU other non-aud S•1¥•$ 4.437 Tru•t• None r)f th• iNStees (or any pSorts COnnK Ymh Ihthmi rec& •ry r•munerft or b•n•frt tmm eharty during t y••r 10 Employ• The averay• M(thty nurnb•r ul •mpky•es thming Ihe ytrar 202S NwrrJ•r 2024 P4uftw 69.344 3.010 6txial 8aCaJfty costs 53.9S7 480 92,354 54.437 T1 Vrtre •mploye•s annrjal remungfAln was than £OO,I)IXJ. 11 T4x¥lion harlty is wAampt Irom on in¢om• gnij 9oins fowng 5ecticffi 505 of th• Tws At 1988 or siclion 252 olthe Taxatron of charge G8in3Art 1992 to the •xtenl that the3e ar? applh?d kn its ¢hartsble
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LONG EATON UNrrED FOOTBALL CLUB LIMITED NOTES TO ThE FINANCIALSTATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MAY 2025 13 Fixèa at inwtmnts In¥wtm•nts Cost or vluati 11 kne 2024 & 31 PAay 2025 C¥rylw n•urrt At31 May ZQZS At 31 IA•y 2024 2025 1024 Oth•r ts)v••tment ¢omwts•'. lnv•gts¥ In •vbsMli¥ri•5 14 Deb 2025 Amourt• fallln9 duè wtthln on• y•w; tyw•O ty Tel kyoup up41•rt•kn'D96 cMr d•bton 14.296 13.571 7,170 27.86T 14.670 IS Cr•Jltor•: •ffl¢unt• l•tllno du• WTthin on• y•ar 2028 Clher knx1tK arml s[laJ s¢oJrtty Grant ArUa ar dglerzèd inoor 2.450 55 47,Iy24 3,YSO 21.943 (1051 38,580 53.279 61618 13.
LONG EATON UNITED FOOTBALL CLUB UMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEARENDED 31 MAY2025 16 Gr•¢itars.' am011 flUry du• alt•r morn th• one y 202S 2024 Not• Grants 18 70&g14 701.223 At th• •fvJ of Iho fm•ncMI year d•f•rT•tt gT4nts DI £515,817 P024 - £550.B601 an¥ due Ihan 5 17 Lo•ns gvqrdralt• 2025 2024 Ov¢to, lo•ns 1450 21.943 Payybhwthin on• y4•r 2.4) 21.943 Th• W44éim Itsa 4r• prowhrfed byth• dI¢T$ and are not seeur&d. 14 aty4wnmertgf•fits Govemm•nt grant incom• is dèf•tred off thè v•hJ• of th• 9r 4)ver th• usethl Irf• Df th¢ r•l•t•d •s¥•ts. Defwr•d iKom• rr Inrlud•d in th• gtatemert• as lolow' 2025 2024 Defert¢J incf•m m irludod ¥ththth.' Cunenl li¥bi¥Des r40n<urreftt *birtifrs 47,024 703,914 38.680 701,7IJ 760.938 739.803 eMents kn Ille wr. Dafwred Ie at 1 Jun? 2x4 Reased froryy pre¥this periads Resour$ Ilèferr•d ui the year 739,803 (38.458) 49.593 ?58.228 {39,2821 Deferr•d uhcome ai 31 May 2025 750.938 n9.803 14-
LONG EATON UNITED FOOTBALL CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MAY2025 19 pwty traMxtion¥ Transac¢b)n• wtth r•loted p•rtlès tknmg th• yellr the charty entered into thè fol9 trarthetkns r•knt•d parn•& Dunn9 the ar. th• chaTity r•¢• dofttons from Long E•ton Unled comnty Footb•ll a fela eharty wrth it shares • mIn ¢JKectN, The5• dortaiions constsled ol • v6hiele and corTVJt •quien1. ttdthln Its eash donation5 totslling t, 150. Al donatyon% w•r rttÉNed theArt C¢d.1n •NI n¢> balan Of ¢onYritnwrts r•fnaiMd outstandfftg at the y•ar •nd. EhA¥•g the ¢f lh• Gurrwrt fin•nwl year ihè aho recgwed ¥ntry sipp)rt from eiiwoyw3 of Long Eaton United cOmThty Footbal Club tc d•lv•r thts dub hdrflay pm9rarnm•. Tmy 4$$1ed w manasN th• l¥dlits•s bthll of subsLyptft payw tearrr4. S•ldlrkn• Th•s• fjMnck91 stslvn•rts ar• Spara charty finonclal stst•Trrtrt• trjr Lony E1 Foalb•l Club Lrfntsd - c4)M Rigi1lr•tr)n 11378391 Oetsil¥ of th• ¢hwrty subshJk4rttst at 31 kltty 2025 ¥r¢ •5 Nam• of undvrt•ki ot Duslnes• Clam •h•rT held c• Dkact Indlrn Long Eaton Unrt•d Football Enoland and Tw•din9 Lim•d nagemant o11$1 T••m arrfl ¢01Th•ry Shar5 100.( Tl aBgr•q Wil•1 and fesTh5 lh• reBuIE for Ih• year ol clUded Irom c0nsc4KIa0n a5fthl N4rn• of und•rt•kkng ProffVIL¢Msl ¢Wal LoThJ E4ton Unts¢ Fo(bell Trthling 'rnd 29.651 s5.8 Is