REGISTERED COMPANY NUMBER: 03867559 (England and Wales) REGISTERED CHARITY NUMBER: 1178164 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 30th June 2024 for Northumberland Football Association Limited Harrison Hutchinson Limited 246 Park View Whilley Bay Tyne and Wear NE26 3QX
Northumberland Football Association Limited Contents of the Financial Statements for the Year Ended 30th June 2024 Page Report of the Trustees 1 to 16 Independent Examiner's Report 17 to 18 Statement of Financial Activities 19 Statement of Financial Position 20 to 21 Statement of Cash Flows 22 Notes to the Statement of Cash Flows 23 Notes to the Financial Statements 24 to 34 Detailed Statement of Financial Activities 35 to 36
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 The Trustees {who are also directors of the charity for the purposes of the Companies Act 2006), present their report and the financial statements of the charity for the year ended 30th June 2024. The financial statements comply with the Charities Act 2011, the Companies Acl 2006, the Memorandum and Articles of Association, and 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 {FRS102) (effective 1 st January 2015). Prior to its regislration as a charitable company, Northumberland Football Association Limited, was a not-for-profit organisation, established to promote and administer the game of association football in the county of Northumberland. The company was formally registered as a charity with the Charity Commission on 30th April 2018, with a charitable purpose which continues its work to promote and administer football in the county of Northumberland in its pursuit of advancing amateur sport, health and education. OBJECTIVES AND ACTIVITIES Objectives and aims These are for the public benefit generally but with particular referen to the inhabitants of the County and its surrounding areas. 1) to promote, develop and support community participation in healthy recreation by providing or assisting in the provision of facilities for the playing of the game and such other sports or physical activities which improve fitness and health,. 2) to advance amateur sport by promoting the amateur playing of the game and such other sports or games which promote health by involving physical or mental skill or exertion and which are undertaken on an amateur basis., 3) lo advance education {including academic and physical education) by such means as the Trustees think fit including helping and educating children and young people by providing facilities for the playing of the game and other sports as to develop their physical, mental and social capacities that they may grow to full maturily as individuals and members of the community. 4) helping and educating persons involved in the coaching andlor refereeing of the game by providing relevant tuition andlor resources", and 5) to relieve people with disabilities, learning difficulties or ill-health by the provision of facilities for the playing of the game and other sport, recreation or leisure time occupation in the interests of social welfare and with the object of improving the conditions of life of such people. Page 1
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES Significant activities It is my pleasure to provide the following report on the activities of Northumberland Football Association Limited from 1st July 2023 through to 30th June 2024. As ever, the efforts ofthe many key people who make up this organisation should not go without recognition. I thank the Senior Management Team for providing real depth to this report to inform the membership of the work we have undertaken for the betterment of grassroots football across Newcastle upon Tyne, North Tyneside and Northumberland. Strategy Development A key piece of work undertaken in the last twelve months was the development of our next grassroots football strategy which will cover the period from July 2024 to June 2028. Our commitment during the planning period was that we wanted to create a strategy driven by participants. Throughout January and February, we undertook face to face consultation across the geographical spread of the County FA area to try and understand the real issues facing the grassroots game with a view to ensuring they are addressed in the next strategic period. The Board of Northumberland FA approved this strategy on 11th April 2024, furthermore approval from The FA was achieved on 11th June 2024 to secure key investment for the next four seasons. We anticipate public release of the strategy in September 2024, and we anticipate key mileslone updates and further engagement across the strategy period to ensure the relevance of the work we are doing. HQ Development Work continues to progress at our prospective new HQ the St Peter's Sports Hub. There have been several unavoidable delays in the development that has now given us a prospective completion date of Dember 2024. Vve are still resolved that this development will not just be game changing for the County FA but also the local area which the hub will serve. Despite the setbacks, the completion of the super-sized artificial pitch housed al the hub in June 2024 has allowed activity to take place, wth a number of partner clubs already utilising the first-class facilities. Corporate Governance On 7th June 2024, Northumberland FA was assessed against version 2.1 of The FA'S Code of Governance for County FAS. We were delighted that our submission was successful, and the County FA has again achieved accreditation to confirm it operates with the highest level of Governance. When compiling this report last year, Northumberland FA was finalising appointments of Trustees after an extensive review of roles and skills in the summer of 2023. The following appointments were ratified in the autumn of 2023.. Steve Ord (Chair- retained) Phil Cullerton (Senior Independent Non-Executive Director & Vice-chair - new role) Andrew Rose-cook (Chief Executive Officer - non-officiol Lauri Chandler (Financial Director - retained) Steve Swinyard (Safeguarding Champion - retained) Claire Waldron (Facilities Lead new appointment) Sarah Medcalf (Business Development Lead - new appointment} Steve Shiel (Grassroots Football Lead - new appointment} Zoe Hingston (Chair of Inclusion Advisory Board - new appointment) Gemma Knighl {workfOr Development - new appointment) Paul Lucherini {Operations Lead - new appointment as Go-opted Director) Page 2
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES It has been a pleasure to work as part of this new Board and all the early indications suggest this group will only conlinue lo support the growth of Northumberland FA as a business and its abilily to support the local grassroots game. Away from Trustee level there has been considerable change across the rest of the County FAS governance structure. In the last Iwelve months we have worked tirelessly to establish and recruit to the County FAS Inclusion Advisory Board and Football Advisory Board. Both inslitutions currently have Board representatives as Chair's which ensures a key flow of information across the different parts of the organisation. vol FC was established in 2023124. Voice FC is a youth leadership group for 16-21 year olds and fits inlo NFA'S Governance Structure alongside the Football Advisory Board and Inclusion Advisory Board. Voice FC is being delivered in partnership between NFA and a local youth charity, NE Youth. The group will simultaneously act as the Vol for young people, to promote and develop youth engagement, supporting football in Northumberland FA'S region (Newcastle upon Tyne, North Tyneside, and Northumberlandl meet the needs of children and young people, helping to retain and grow participation across all areas of the game (playing, refereeing, coaching, volunteering), while also developing themselves through training, gaining experience, raising aspirations and supporting future ambitions. Currently 12 young people are part of Voice FC. Executive Workforce With one eye on the future, we were delighted to welcome Hamzah Dhalech to the Senior Management Team in April 2024. Hamzah has been recruited by our wholly-owned associated company, Northumberland FA Community Hub Limited, as the Centre Manager for the St Peter's Sports Hub and we were keen to recruit and embed him into the team as soon as possible. The only other staffing change saw Louise Winter leave the organisation and us welcoming Lewis White as her replacement in the Compliance Department. Both Hamzah and Lewis have made a terrific start to life with the organisation. I would like to extend a personal thank you lo all of the staff group who despite numerous hallenges both internally and exiernally have performed to the very highest level to service the grassrools game. Business Development- provided by Helen Beales (Head of Business Development) Our 'balanced scorecard. objectives identify key targets linked to our Operational Plan. In the case of Business Development, these related to our commercial income, engagement wth our audience, customer satisfaction and grass pitch quality. The department achieved, and in many cases exceeded, most targets. The exptIon was commercial income, however this was impacted by the delay in the opening of the St Peter's HQ. Commercial Revenue Target £97,226 Net Promoter Score. Target +45 Total Social Media Followers Target 30,000 Total Social Media Impressions Target 4m Tolal Content Watch Hours Targel 1,000 Quality Grass Pitches Target 61 Actual £92,000 Actual +76 laverage) Actual 30,708 Actual 4.2m Aclual 1,625 Actual 159 Page 3
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES "Internationally recognised measure of customer satisfaction which asks how likely people are to recommend NFA to their friends. Marketing and Communications We enjoyed another strong season in temis of marketing and communications, with a significant uplift in the number of people we reach and the quality of those interactions Our social media channels continue to grow across the board. YouTube recorded a 40 % increase in followers, while Twitter recorded a 1050/0 uplift. Facebook has been a particularly strong channel for us this season, with an almost 2000/0 increase in engagement, despite historically being one of our less popular channels. This increase in activity means we are hopefully reaching new audiences, putting us in a positive position as we approach the opening of our new Sl Peteff s HQ and the anticipated increased marketing activity associated wth this development. Across this past season we have made consistent efforts to target the business audience, in order to connect with potential sponsors and explore partnership opportunities. As such we have made a concerted effort to grow our profile on Linkedin, which has shown a significant 4500/0 increase in impressions and an engagement rate of 90/0, against an industry average of around 3.50/0. We launched our new NFA brand in September last year at our annual Grassroots awards, after a period of engagement wth all of our stakeholders. The new branding has been widely welcomed and has allowed us to streamline our communications, provide a consistent look across our wide and varied work and will give us a firm visual basis on which to launch the new HQ development later this year. Customer service continues to be an important issue for Northumberland FA and we have continued to make significant progress in this area. Our target benchmark for the end of the season was +45, using the internationally recognised NPS {Net Promoter Score} method which measures cuslomer satisfaction by asking how likely customers are to recommend the organisation lo family or friends. We ended the season on an average of +76, up from +56 lasl season. Customer service will become more important as we move into St Petels, wilh direct ustomer engagement due to increase significantly and we hope that the past season has set us on a positive path to meet these challenges. Events This season's County Cup finals saw us welcome over 6,000 spectators to the 22 events in April and May, with over 2,000 at the flagship Senior Cup fixture at St James, Park, including children from schools in Blyth who were offered free tickets thanks lo our partnership with Newcastle Flooring. This initiative gave some of these young people their first opportunity to visit NUFC'S stadium. Planning has already started for next season's fixtures, which we hope will include some of the first malches in our new building and artificial pitch. Last year's new Senior Cup sponsor, Newcastle Flooring, has renewed their contract for the forthcoming season and we look fonmard to extending our partnership with Ihem. Page 4
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES We have secured a new sponsor for this year's Grassroots Awards and look forward to welcoming Club Supporter to this prestigious event. Club Supporter provide online subscription software for sports clubs and we hope that we will be able to work further wilh them to provide advi and workshops for our local clubs in conjunction with the company, as part of our wider club support work. Last yeals Grassroots awards raised over £3,000 towards our SCARF Fund which helps families facing hardship and struggling to cover football expenses, and our Grassboots kit and boot recycling project. We have made 16 grants from Ihe SCARF Fund, helping children in need to keep playing the game they love by funding transport costs, provide equipment and pay subs. Business Development With the delivery of St Peterfs Sports Hub due later in the season, it remains important to prioritise our commercial partnerships. As part of this we have commissioned a new booking system and database which will allow us greater flexibility in promoting our projects and the new artificial pitch. We are delighted that our new partners Newcastle Flooring and Collingwood Insurance have committed to us for the forthcoming season and look forward to strengthening our links with them. In addition, we are pleased to welcome Club Supporter as our new headline Grassroots Awards sponsor. Our work with existing partners has gone from strength to strength, with female pathway partner GMS assisting us with our facilily development work by undertaking grass pitch assessments on our behalf and thereby helping our clubs access vital funding. Facilities We have worked closely wilh our colleagues at the Football Foundation over the past season to obtain the maximum possible funding for grassroots football facilities, with £1.73m awarded across 55 grant applications in 2023124. Significant projects this year have included securing an investment of £154k from the Football Foundation for Morpeth Town Juniors, allowing them to carry out much needed grass pitch improvements to a previously unstable multi pitch site at Morpeth Common. The club now has a true 'home site, for the first time, alongside funded maintenance machinery and goalposts. The Howden's Gamechanger programme has seen us work with several clubs on the installation of new kitchens including Wallsend BC, New Fordley, Morpeth Juniors, Montague and North Fenham, and Newcastle Blue Star, providing much needed refreshment facilities plus an opportunity for these clubs to develop income streams. Phase one of the innovative Playzone scheme is undetway in Newcaslle and Northumberland which wll see small sided artificial play areas, designed for community use, provided in the areas thal need them Ihe most. And senior club Heaton Slannington has seen £55,000 invested through the Premier League Stadia Fund to improve the matchday experience. Page 5
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES In total 55 clubs have benefited from this grass pitch mainlenance funding, 20 more than the season before, with £2.38m committed towards grass pitch improvement over the coming years. The FA set a target of 61 pitches to be rated good or better by the end of season 2023124. We greally exeded Ihis with an end of season total of 159 pilches al this level. We will continue work in the new season to keep these pitches in good condition and bring more up to this level, by working with clubs and supporting their groundstaff. We hosted several grass pitch workshops earlier in the season which were extremely well attended, and aim to repeat and extend these events in the coming 12 months. We work closely with all our grassroots partners to ensure there are enough artificial grass pitches to meet both current and future demand. We are currently working on potential projects across our area in Newcastle, North Tyneside and Northumberland, with a robust pipeline of new 3G pitches planned, increasing both training and matchday capacity for clubs across our area. Compliance & Inclusion Overview Inclusion) The number one priority for Northumberland FA continues to be safeguarding, and this work is led, shaped and monilored by the compliance team. Northumberland FA'S safeguarding work is underpinned by The FA'S Safeguarding Operating Standard for County FA'S and the work we do in this area is externally audited by the NSPCC. In our most recent safeguarding audit, conducted in July 2023, Northumberland FA was judged to have met the standard required by the auditors, who commented., provided by Dean Buckle {Head of Compliance & "Safeguarding is clearly embedded in the County FA, Ihe CEO, Chair and team as a whole should be congratulated on an excellent assessment. The culture within Northumberland FA and the care for their community is extremely inspiring. The 2023124 season saw one change in our staffing team, with Lewis White joining us as Football Services Administrator to replace the outgoing Louise Winter. Safeguarding reviews In 2023124, the compliance team continued to work towards our objective of conducting a safeguarding review at 33 % of our clubs with a youth team, again achieving this figure. However, we still felt that we needed to do more and therefore, in 2023124 we piloted 'Mystery Shopping in football, via our Positive Football Ambassador scheme. With the support ofthe ambassadors, we were able to observe over 50 % of our clubs with a youth team in season 2023124. I'm delighled that we are going to expand this initiative in 2024125, meaning we expect to be able to observe every single club, every single season. This significantly adds to our ability to complete matchday safeguarding obseallonS and supplements the work our team do all year round. Page 6
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES Compliance The safeguarding reviews and practices listed are supplemented by Ihe ongoing monitoring and management of qualifications, wth the team seeking to ensure that non-playing participants in the game always meet the minimum qualification criteria. 2023124 was our firsl full season using the FA'S 'shared services, and I'm delighted that their proactive approach has meant we continue to see some of the highest qualification compliance in the country. In terms of the bigger picture, we now have more eyes and ears observing football than ever before and we expect to observelvisit around 300 games and training sessions in 2024125. 1 am consistently clear that, where we find coaches operating without the minimum qualifications, these individuals and clubs will face the strongest possible sanctions as we maintain a zero-tolerance approach lo non-compliance. With the volume of observations we are now able to complete, l am more confident than ever before that anyone operating without the minimum qualifications will be caught and held accountable. Inclusion 2023124 saw our first full season in which '100 % Inclusive, operated throughout and I'm delighted wrth some of the successes this slrategy has achieved. I was delighted to see this work recognised externally in June 2023, when we were awarded 'Equality Trailblazer, and 'Business of the Yearf at the North East Chamber of Commerce Awards as I believe this gives a clear and independent assessment that the inclusion work we are producing is infomied, impactful and important. In 2024, Northumberland FA achieved the Preliminary level of the Equality Standard for Sport. This is an externally moderated standard that measures our work and practices in the space of Inclusion and requires us to provide evidence of assessment, impact and change. As we move fotward, we will continue lo slrive to be a leading organisation for inclusion in sport. We also completed our first full season with our newly formed Inclusion Advisory Board {IAB). The board consists of individuals with excellent professional experience and the key skills and expertise to help critique our work and create innovative solutions to problems faced by our communities. The IAB have already had a significant impact on our work, helping to critique and shape our new grassroots football strategy, while providing expertise in key areas, such as our planned community work, as and when needed. On the subject of community work, we've been delighted by the response to our 'Grassboots' kit and boot recycling scheme. Season 2023124 saw us receive more than 2,500 donations and we expect to double that figure for the season ahead, with new donation points about to go out into new communities. Additionally, our 'Create your own football club, project continues to expand, with new schools coming on board throughout the season. Season 2023124 saw us deliver more inclusion initiatives than ever before, across the entirely of the organisation. We saw our first ever Football Mental Health First Aid course delivered while we gifted the sponsorship of two county cups to mental health support charities. Our SCARF fund made multiple grants, delivered 'stepping over the sidelines, in a Sikh temple and hosted an SEN Schools football festival. Finally, we continued to deliver our female 'summer sevens, events, hosted walking football festivals and became a 'disability confident, employer. Page 7
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES Discipline This year saw us raise 194 misconduct charges, which is down from 226 in season 2022123, a reduction of 14 % . This season, 560A of these charges were in youth football, a reduction from 620/0 the previous season. This demonstrates that some of the iniliatives we've put in place for youth football, such as mystery shopping, may be starting to take effect. However, there are upward trends in misconduct against malch officials {+5°/0) and misconduct aggravated by protected characteristics, which increased by 580A on the previous season. Investigations.. Over 300 investigations into misconduct have taken place. 194 charges of misconduct have been raised and heard, with 900/0 of charges found to be proven at hearings. Cases were dealt wth in, on average, in 24 days. Cards.. 4,299 yellow cards. 508 red cards includes 130 for violent conduct and 146 for offensive, insulting or abusive language. Misconduct against match officials.. 29% of charges raised came from misconduct against match officials. 3 charges raised for assault against a Match Official, one led to a seven-year suspension from all Football. Misconduct aggravated by protected characleristics. 38 charges raised (19.50A) where it was alleged that behaviourllanguage was aggravated by a prolected characteristic, a rise from last season's 24. 2 charges for alleged discrimination raised. 37 % of charges for these related lo languagelbehaviour aggravated by disabilily. 340h of charges raised for these related to languagelbehaviour aggravated by sexual orientation. Misconduct in youth football.. 56 % of charges raised were for matters taking place in youth football. 59 % of all investigations were for matters taking place in youth football. 24 out of 25 Club charges for spectator behaviour took place in youth football matches. Safeguarding case work Safeguarding case work continues to be a key priority of the County FA. This ranges from low level concerns through to higher level concerns and an array of cases in which mulli-agency work is required, including Local Authority Designated Officer {LADO), the Police and FA case management. In season 2023124, we continued to utilise our safeguarding software for case recording and ongoing case management. The software provides a host of benefits and insights, helping to shape everything from our safeguarding visit scheduling, lo demonslrating how decisions are reached and evidencing the action taken at every single step of a safeguarding case. The software allows us lo take a data led approach to interventions. Page 8
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES This season, we have handled a number of new safeguarding cases and 'general safeguarding advice, cases. A breakdown of case type and volume is as follows., 53 low level concern cases. 18 of these were referred to the FA. This means they met the threshold to investigate andlor issue a suspension for safeguarding reasons. 13 referrals were made to or received from the LADO. LADO is involved when there are concerns around individuals working with children, either professionally or voluntarily. 3 calls made to 999 by club officials due to risk of immediate harm to children. 8 interim safeguarding suspensions issued. 2 permanent safeguarding suspensions issued. The serious cases listed above are demonstrative of the scope and breadth of Northumberland FA'S work to ensure the safety of participants in the game. Reports are categorised as per 'best fit, and in the majority of serious cases, il's important to nole that the alleged offence has happened outside of football. Northumberland FA ensure each case is dealt with professionalism, diligen and care taken by the team on every single case. Safeguarding will continue lo be our number one priority and moving forward, we have ambitious plans in place which will ensure the game in our area is safer than ever before. Football Development- provided by David Jones (Head of Football Development) In 2021, Northumberland FA launched its new Grassroots Football Strategy. Within this were key focus areas for Football Development, covering players, coaches, referees, and facilities. In 2023124 work has continued to achieve our strategic objectives and increase total FA funding received by NFA. Player Pathways Strategic Aim: Creation of accessible and inclusive football pathways through the support andlor commission of excellent and appropriate playing formats. As context, season 2021122 was the first season online player registration was compulsory for all leagues and their teams. This has given us a more accurate picture of how many people are playing football, in addition to those taking part in FA Programmes such as FA Wildcats, Squad Girls, and FA Just Play. Prior to 2021122 'Proxy measures, were used based on affiliated teams. Because of this, player numbers pre-2021122 aren't comparable, so Table 1.0 shows player numbers across Male, Female, and Disability pathways over the previous three seasons, and against Northumberland FA'S target set by The FA. To provide more historical comparison, Table 2.0 shows the number of affiliated teams across the County over the last nine seasons. Table 2.0 doesn't include programmes such as FA Wildcats. PATHWAY MALEIMIXED FEMALE DISABILITY TOTAL PLAYERS 2021122 19,026 3,609 311 22,946 PLAYERS 2022123 21,351 4,246 282 25,879 PLAYERS 2023124 23,325 4,476 266 28,058 2023124 FA TARGET 17,806 3,339 428 21,267 ACTUAL v FA TARGET +5,519 +1,137 -162 +6,791 Table 1.0 Player numbers by pathway against FA targets Page 9
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES SEASON YOUTH (U5-U111 2014115 555 2015116 544 2016117 588 2017118 634 YOUTH {U12-U16} 468 461 470 477 trT 2018119 2019120 2020121 2021122 2022123 2023124 638 784 756 827 837 900 471 526 544 607 593 752 SEASON TRANSITION (U17-U231 2014115 83 2015116 78 2016117 76 2017118 81 2018119 79 OPEN-AGEISENIOR TOTAL 380 1,486 369 1,452 379 1,513 360 1,552 319 1,507 II_TI 2019120 92 383 2020121 111 408 2021122 126 415 2022123 88 432 2023124 82 466 Table 2.0 Team numbers by age category per season 1,785 1,819 1,975 1,950 2,200 Overall, player numbers have continued to increase year-on-year since 2021122 when online Player Registration was introduced. After a small dip in 2022123, affiliated Team numbers continue to increase, driven predominantly by the large growth in junior football. The vast majority of players in Table 1.0 participate wthin affiliated Teams, taking part in sanctioned leagues. NFA affiliated teams take part in 30 different sanctioned leagues, 18 of which are sanctioned by NFA with the remainder either FA sanctioned or sanctioned by another County FA. 172 players counted within Table 1.0 are only participating in an FA Recreational Programme delivered by a Club, such as FA Wildcats, FA Squad Girls, and FA Just Play. Any player who is registered within an FA Recreational Programme, who is also registered within a Team playing in a league, is only counted once. Congratulations and thanks must go to the work of Club and League officials driving the provision and growih of football. With the support of FA Recreational Programmes, the Female Pathway continues to grow. Table 1.0 shows participation growth. In addilion to the players listed in the Female Pathway of Table 1.0, 474 female players play in the Mixed Pathway of Youth Football. This also transfers to team numbers. In 2014115 season there were 132 Female teams across all age groups, in 2023124 there were 305. Page 10
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES The largest gap in provision within our County is across the Disability Football pathway. Prior to the 2021122 season, a child or young person with a disability had no opportunities available to play disability football wthin a grassrools community club. This led Northumberland FA to launch the Inclusion Hub Project, providing funding and support to set up recreational sessions for children wrth special educational needs {SENI aged &11 andlor 12-16. Four clubs were part of the programme. Participation from these sessions isn't included in the figures shown in Table 1.0. With the introduction of the FA Comels programme, and delivery of the FA Disabilily Training for Clubs.. Journey to Inclusion Workshop, NFA now has 5 Clubs as FA Comets Providers, offering football provision for 6-11 year-olds. The folding of the Open-age pan4isability football league in October 2023 removed the local competition pathway within disability football. This is to be re-established by NFA in 2024125. Oulside of The FA'S palhway 'ecosyslem', Newcastle United Foundation deliver 23 weekly pan4isability and disability specific sessions across the county, providing more opportunilies than are capiured by FA data. However, the strategic objective for Disability Football between 2024-2028 is to increase provision within, and connected to, the grassroots Club neOrk to help them become thriving accredited clubs at the heart of their communities. Northumberland FA has continued to support Walking Football, hosting 4 events in 2023124 providing social and competitive playing opportunities for Walking Football Clubs and groups in the region. The inaugural FA Walking Football Cup in 2024125 will also be supported by NFA. NFA once again delivered the Women's Summer 7's Series. This provides local open-age female teams the opportunity to continue playing over the summer, along with teams, developmenvrecreational groups being able to play semi-competilive football in a social environment. 12 teams took part in 2023124 wth feedback saying the series has helped retain existing players and bring new players into clubs. To support youth teams transitioning from 7v7 to 9v9 football, and the introduction of offsides, the annual Transition Series was delivered at the end of the 2023124 season, with entries hitting capacity. This programme was also used to support new referees gain experience ahead of 2024125. England Football Accreditation England Football Accreditation is a driving force to creating a sustainable network of grassroots clubs able to develop and grow the game. Accredited Clubs are required to go through a renewal process each season. 1000k of Northumberland FA'S Accredited Club's retained their accreditation in 2023124. With the growth of Teams within Accredited Clubs, and a targeted approach to support the remaining non-Accredited Clubs with youth teams become Accredited, this supported an increase from 1,534 teams within an Accredited Club to 1,802. At the end of the 2022123 season, 93.30/0 of Youth Teams were part of an Accredited Club, and 560/0 of Adult Teams were part of an Accredited Club. At the end of 2023124, this increased to 98.250/0 of Youth Teams and 74.130A of Adult Teams being part of an Accredited Club. Page11
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES Coach Development Strategic Aim: Establishment of a first-rate coaching development programme to drive coaching standards in all formats of the game. FA Recognition Awards 2022: Coach Development Programme of the Year The Coach the Coach programme continues to offer a range of support to coaches helping develop a pivotal workforce beyond formal coaching qualifications. In 2023124 Coach the Coach included 26 face-to-face Coach Development events. 3 of the events were delivered in partnership with Newcastle United Fc's Academy, in addition to events delivered by FA Coach Developers, Northumberland FA staff, and guest deliverers, such as ex-FA Coach Development Lead, and Coach Development legend, Pete Sturgess. This provides local coaches wrth high quality opportunities to experien and learn from the best as well as network with other grassroots coaches. In addition to Coach the Coach events, the programme has also continued its podcast series 'From the Sidelines, and an online Hub. Both of these providing content to support coaches whenever they want it. The Podcast has released 19 new episodes in 2023124, taking its total to 61 episodes, and has received 12,675 listens on Spotify. The online Hub now has 114 subscribers. The Lionesses Coach the Coach project also continued, providing a series of workshops for female coaches including a Match Day observation experience at st James, Park for the England v France Euro25 Qualifier. Overall 102 female coaches took part in the programme wth 36 new female coaches joining in 2023124. Coach the Coach also launched the Coach the Coach Academy in 2023124, specifically supporting coaches aged 16-24. In its first season, 32 coaches took part with 4 bespoke workshops delivered, focusing on developing coaching practice, but also providing support in employability and networking within Coaching. Referee Development FA Recognition Awards 2023: Positive Football Environment Award Referee coverage across affiliated league games is vital to support the growth of teams. In previous seasons the growth of team numbers far outweighed the growth in referee numbers, resulting in demand being greater than supply io service the game. Following on from back-to-back NFA record numbers of training new referees, in 2023124 153 new referees completed an NFA delivered FA Refereeing Course. This actually was the same number as in 2022123 season. In addition to training more referees, for the first time since the measure was recorded, over 800 of referees 1820/0) re-registered from the previous season. This increase in retention, along with more new referees entering the game, has resulted in figures shown in Table 3.0. New programmes and processes are to be introduced in the coming seasons lo continue to increase the number of people who go from Course to Pitch, to recruit more who will be active referees. Page 12
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 OBJECTIVES AND ACTIVITIES Northumberland FA'S Centre of Referee Excellence (CORE} continues to grow wilh 30 officials looking to develop and progress through The FA'S Referee Pathway. The partnership with Newcastle United FC'S Academy has also continued, providing new referees aspiring to progress quickly with opportunities to officiate in a high-performance environment. To monitor the enjoyment and experience of referees, Northumberland FA conduct an annual Match Official Survey. Overall enjoyment of refereeing has increased, as measured by the percentage of referees scoring their enjoyment 7+ out of 10. In 2021122 this was 830kn, in 2022123 this was 88.5/0, and in 2023124. this was 89.9°A. In addition, Northumberland FA introduced the Respect & Reward scheme at the start of 2022123. The scheme enabled referees to give Respect Marks to teams, players, coaches, and spectators giving the fullest possible piclure of behaviour in grassrools football. 2023124 results remained consistent, wth the data demonstrating how the vast majority of football is played in a positive environment. The average Match Respect Score being 9.1 out of 10, and 89.40/0 of matches having an average Respect Score of 8-10, compared to 1.20A of matches wth a Respect Score of 5 or less. The scheme also allowed NFA to provide rewards and recognition to the best scoring teams, to promote positive behaviour, and reward match officials who had engaged with the scheme. SEASON TEAMS REFEREES REFEREES PER TEAM 2016117 1,513 359 0.24 2017118 1,552 411 0.26 2018119 1,507 406 0.27 2019120 1,785 372 0.21 2020121 1,819 375 0.20 2021122 1,975 437 0.22 2022123 1,950 553 0.28 2023124 2,200 632 0.29 Table 3.0 Total team and referee numbers per season Public benefit The charity has read the Charity Commission guidance on public benefit and is satisfied that the activities oullined above clearly demonstrates that the charity is providing a benefit to the public. Page 13
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 FINANCIAL REVIEW Financial position The results for the 12 months ending 30th June 2024 show a surplus of £11,204 compared to the surplus of £14,879 for the 12 months ending 30th June 2023. The surplus in the year represents 1.80/y of total income, compared to the prior year of 2.40k. The cash holding was £297,557 at the end of the financial year compared to £391,034 at 30th June 2023. As al 30th June 2024 £30,246 of club insurances had been collected by the County compared to £44,806 at the end of June 2023. In December 2023 the NFA paid their contribution to the Community Hub project, value £50,000. The Community Hub project build has been delayed preventing any income generation in the financial year therefore requiring the NFA to financially support Northumberland FA Community Hub Limited to the value of £17,284. The County consistently maintains a cash balance representing at least 6 months of operating cost which is consistent with the FA guidelines for the size of the operation. The County FA financial controls are aligned to The Football Association's County FA Financial Management Operating Guidance Manual all of which are reviewed, improved, and updated on a regular basis in line with the FA guidance. Each month a full set of Management Accounts are presented to the Board of Directors for review to ensure we are on track to deliver the annual Budget target surplus. The team have delivered another solid financial year, delivering on the surplus and cash targets while dealing with the challenges of the delay in the Community Hub. The next 12 months will provide new challenges, no more so than the staged delivery of the new Northumberland Football Association Community Hub bul the company is in a strong position to deal with those challenges and deliver on all the targets for the new year. The NFA in conjunction wrth the Community Hub will ensure the NFA is financially resilient and more financially independent to allow it to continue to invest in the future delivery of foolball in the County of Northumberland. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Northumberland Football Association Limited {"NFA") is a company limited by guarantee. Incorporated under the Companies Act on 28th October 1999 (registration number 03867559) and registered under the Charities Act 2011 on 30th April 2018 Iregistralion number 1178164). NFA was formed under a Memorandum of Association (dated 28th October 19991 thal established its objects and powers. It is governed under its Articles of Association (amended 28th September 2023) by a board whose members are directors for the purposes of company law and trustees for the purposes of charity law. The names of the members of the board who served during the year and up to the date of this report are set out on page 15. Members of the company guarantee to contribute an amount not exceeding £10 to the assets of the company in the event of winding up. Page 14
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees As set out in the Articles of Association a minimum of three, but maximum of twelve Trustees shall comprise the following,. the Chair, the Chief Executive Officer, the Financial Director, the Chair of the Equality, Diversity & Inclusion Committee, Independent Trustees, and any other Trustees appointed or co-opted. Not less than one third of the Board shall be Independent Trustees. New Trustees shall be recommended by the Nominations Committee and appointed by Truslees, following an open advertisement and recruitment prOss. The Trustees shall decide which suitably qualified person should be appointed as the Financial Director for such term and upon such conditions as they think fit. The Charity has adopted a target of, and shall take all appropriate actions to encourage a minimum of 300h of each gender on the board and greater diversity by demonstrating a strong and public commitment to progressing towards diversity on the Board, including by adopting diversity targets, which reflect the diversity of the Charity's local area. The Charity shall publish its work to foster diversity on its website. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03867559 {England and Wales) Registered Charity number 1178164 Registered office Whitley Park Whitley Road Newcastle Upon Tyne Tyne and Wear NE12 9FA Trustees S Ord Chair A Rose-cook Chief Executive Officer L A Chandler Financial Director Z Hingston Chair- Equality, Diversity & Inclusion (appointed 12.10.23) P Cullerton Independent Trustee S D Swinyard Independent Trustee G Knight Independent Truslee (appointed 12.10.231 P Lucherini Independent Trustee (appointed 12.10.23) S L Medcalf Independenl Trustee lappoinled 12.10.23} S Shiel Independent Trustee (appointed 12.10.23) C Waldron Independent Trustee (appointed 12.10.23) A J Jenkins Independent Trustee (resigned 28.9.23} D A Booth VI President {resigned 28.9.23) W Holmes Council Trustee (resigned 28.9.23) C S Ball Independent Trustee (resigned 28.9.231 J Callaghan Trustee Elected Trustee (resigned 28.9.231 J L Mcminn Independent Trustee (resigned 28.9.23) Page 15
Northumberland Football Association Limited ort of the Trustees for the Year Ended 30th June 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner P.S. Hutchinson Bsc FCA Harrison Hutchinson Limited 246 Park View Whitley Bay Tyne and Wear NE26 3QX This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 23rd September 2024 and signed on its behalf by.. A Rose-cook - Trustee Page 16
Inde endent Examiner's Re ort to the Trustees of Northumberland Football Association Limited Independent examiner's report to the trustees of Northumberland Football Association Limited {'the Company,) I report to the charity truslees on my examination of the accounts of the Company for Ihe year ended 30th June 2024. Responsibilities and basis of report As the charity's Iruslees 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 your charity's accounts as 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 145151 Ibl of the 2011 Act. Page 17
Inde endent Examiner's Re ort to the Trustees of Northumberland Football Association Limited Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confim that no matters have come to my attention in onnection with the examination giving me cause to believe.. accounting records were not kept in resped of the Company as required by Section 386 of the 2006 Acl., or the accounts do not accord with those records., or the accounts do not comply wilh 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 the accounts have not been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounling 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 1021). I have no COnrnS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. P.S. Hutchinson Bsc FCA Harrison Hutchinson Limited 246 Park View Whitley Bay Tyne and Wear NE26 3QX Date.. Page 18
Northumberland Football Association Limited Statement of Financial Activities for the Year Ended 30th June 2024 30.6.24 Total funds 30.6.23 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Charitable activities Football development Football operations 63.159 115,983 230,983 22,539 294,142 138,522 278,956 130,942 other trading activities Investment income 159,400 23.334 159,400 23,334 183,074 19,580 Total 361,876 253,522 615,398 612,552 EXPENDITURE ON Raising funds 230,933 230,933 224,711 Charitable activities Football development Football operations 70,911 48,828 230,983 22,539 301,894 71,367 284,421 88,541 Total 350,672 253,522 604,194 597,673 NET INCOME 11,204 11,204 14,879 RECONCILIATION OF FUNDS Total funds brought fotward 309,104 309,104 294,225 TOTAL FUNDS CARRIED FORWARD 320,308 320,308 309,104 CONTINUING OPERATIONS All income and expendilure has arisen from continuing activities. The notes form part of these financial statements Page 19
Northumberland Football Association Limited Statement of Financial Position 30th June 2024 30.6.24 Total funds 30.6.23 Total funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets Investments 12 215,507 215,507 222,671 215,508 215,508 222,671 CURRENT ASSETS Debtors Cash at bank 14 58,168 297,557 58,168 297,557 43,471 391,034 355,725 355,725 434,505 CREDITORS Amounts falling due wthin one year 15 (159,0371 (159,037) (252,184} NET CURRENT ASSETS 196,688 196,688 182,321 TOTAL ASSETS LESS CURRENT LIABILITIES 412,196 412,196 404,992 ACCRUALS AND DEFERRED INCOME 16 (91,8881 191,888) (95,888} NET ASSETS 320,308 320,308 309,104 FUNDS Unrestricted funds 17 320,308 309,104 TOTAL FUNDS 320,308 309,104 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordan wth Section 476 of the Companies Act 2006. The notes form part of these financial statements Page 20 continued...
Northumberland Football Association Limited Statement of Financial Position continued 30th June 2024 The trustees acknowledge their responsibilities for (al ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (bl preparing financial statements which give a true and fair view of the state of affairs of the charitable company as al the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othenNise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordan with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 23rd September 2024 and were signed on its behalf by.. S Ord - Trustee The notes form part of these financial statements Page 21
Northumberland Football Association Limited Statement of Cash Flows for the Year Ended 30th June 2024 30.6.24 30.6.23 Notes Cash flows from operating activities Cash generated from operations 192,2461 71,902 Net cash (used inllprovided by operating activities 192,246) 71,902 Cash flows from investing activities Purchase of tangible fixed assets Purchase of fixed asset investments 11,230) 11) 11,200) Nel cash used in investing activities {1.2311 11,200} Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 193,477) 70,702 391,034 320,332 Cash and cash equivalents at the end of the reporting period 297,557 391,034 The notes form part of these financial statements Page 22
Northumberland Football Association Limited Notes to the Statement of Cash Flows for the Year Ended 30th June 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 30.6.24 30.6.23 Net income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Increase in debtors (Decrease)lincrease in creditors 11,204 14,879 8,395 114,698) 197,147) 8,659 16,043) 54,407 Net cash (used in)Iprovided by operations 192,246) 71,902 ANALYSIS OF CHANGES IN NET FUNDS At 1.7.23 Cash flow At 30.6.24 Net cash Cash at bank 391,034 193,477) 297,557 391,034 193,477) 297,557 Total 391.034 193.477) 297.557 The notes form part of these financial statements Page 23
Northumberland Football Association Limited Notes to the Financial Statements for the Year Ended 30th June 2024 ACCOUNTING POLICIES Basis of preparing the financial statements Northumberland Football Association Limiled is a charitable company registered in England and Wales. The registered office is Whitley Park, Whitley Road, Newcastle upon Tyne, NE12 9FA. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The financial statements have been prepared in accordan with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021 (effective 1 st January 20151- (Charities SORP IFRS102)I, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. Northumberland Football Association Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy note(sl. The financial statements are prepared on a going concern basis, are presented in sterling which is the functional currency of the charity and rounded to the nearest £. Preparation of consolidated financial statements The financial statements contain information about Northumberland Football Association Limited as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399{2AI of the Companies Act 2006 from the requirements to prepare consolidated financial statements. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income in respect of restricted and unrestricted funds included all amounts receivable in the period, including members affiliation fees and disciplinary income, coaching course income and grant income received from the Football Association. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Allocation and apportionment of costs Support costs are allocated by charitable activity in proportion to the budgeled costs for each area. Page 24 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 ACCOUNTING POLICIES - continued Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property Plant and machinery Fixtures and fittings Computer equipment Trophies 20A on cost 25 % on cost 25 % on cost 33 % on cost 250k on cost Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting General funds are unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees at their discretion for a specific purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. OTHER TRADING ACTIVITIES 30.6.24 30.6.23 FA grants released Marketing, communications & PR FA Annual grant Disciplinary income Ground maintenance 4,001 44,411 22,404 81,939 6,645 4,214 25,820 22,752 80,131 50,157 159,400 183,074 Page 25 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 INVESTMENT INCOME 30.6.24 30.6.23 Rents received Interest received 20,276 3,058 19,321 259 23.334 19,580 INCOME FROM CHARITABLE ACTIVITIES 30.6.24 30.6.23 Activity Coaching income Football development Development income Football development Refereeing activities Football development Workforce funding Football development Members affiliation fees Football operations County cup competitions Refereeing activities Workforce funding 30,305 5,115 27,739 230.983 78,332 39,939 14,568 13,590 210,859 58,040 Football operations Football operations Football operations 28,301 9,350 22,539 28,169 3,680 41,053 432.664 409,898 RAISING FUNDS Other trading activities 30.6.24 30.6.23 Purchases Staff costs Bad debts Support costs 27.149 165,289 66,328 125,086 13,900) 37,197 38,495 230,933 224,711 Page 26 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 CHARITABLE ACTIVITIES COSTS Support costs {see note 7) Direct Costs Totals Football development Football operations 32,420 15,838 269,474 55,529 301,894 71,367 48,258 325,003 373,261 SUPPORT COSTS Governance costs Management Finance Totals Other trading activities Football development Football operations 34,227 265,208 51,873 900 900 771 3,368 3,366 2,885 38,495 269,474 55,529 351,308 2,571 9,619 363,498 Activity Management Finance Governance costs Basis of allocation Support Costs Support Costs Support Costs NET INCOMEI{EXPENDITURE) Net incomel{expenditure) is stated after chargingllcrediting): 30.6.24 30.6.23 Depreciation - owned assets Other operating leases 8.394 17,117 8,660 17,200 Page 27 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 TRUSTEES. REMUNERATION AND BENEFITS In accordan wth Article 23.2.2 of the Company's Articles of Associalion, the Chief Executive Officer is required to be a trustee of the charity. As Chief Executive Officer, Andrew Rose-cook has an employee conlracl with the Company, and was paid a salary of £55,772 for the year ended 30th June 2024.No payments were for acting as a trustee for which he received no remuneration or benefits. No other trustees reiVed remuneration or other benefits for the year ended 30th June 2024. Trustees, expenses 30.6.24 30.6.23 Trustees, expenses 1,538 1,141 10. STAFF COSTS 30.6.24 30.6.23 Wages and salaries Other pension costs 418,811 10,065 376,998 7,368 428,876 384,366 The average monthly number of employees during the year was as follows.. 30.6.24 14 30.6.23 14 No employees received emoluments in excess of £60,000. 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Charitable activities Football developmenl Football operations 65,901 89,889 213,055 41,053 278,956 130,942 Other trading activities Investmenl income 183,074 19,580 183,074 19,580 Total 358,444 254,108 612,552 EXPENDITURE ON Raising funds 224,711 224,711 Page 28 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund Total funds Charitsble activities Football development Football operalions 71,366 47,488 213,055 41,053 284,421 88,541 Total 343,565 254,108 597.673 NET INCOME 14,879 14,879 RECONCILIATION OF FUNDS Total funds brought forward 294,225 294,225 TOTAL FUNDS CARRIED FORWARD 309,104 309,104 12. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Plant and machinery COST At 1 st July 2023 Additions 380,064 59,573 28,609 At 30th June 2024 380,064 59,573 28,609 DEPRECIATION At 1 st July 2023 Charge for year 159,102 7,584 59,573 28,609 At 30th June 2024 166,686 59,573 28,609 NET BOOK VALUE At 30th June 2024 213,378 At 30th June 2023 220,962 Page 29 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 12. TANGIBLE FIXED ASSETS - continued Computer equipment Trophies Totals COST At 1 st July 2023 Additions 40,837 1,230 5,161 514,244 1,230 At 30th June 2024 42,067 5,161 515,474 DEPRECIATION At 1 st July 2023 Charge for year 39,128 810 5,161 291,573 8,394 At 30th June 2024 39,938 5,161 299,967 NET BOOK VALUE At 30th June 2024 2,129 215,507 At 30th June 2023 1,709 222,671 13. FIXED ASSET INVESTMENTS Shares in group undertakings MARKET VALUE Additions NET BOOK VALUE At 30th June 2024 At 30th June 2023 There were no investment assets outside the UK. The company's investments at the balance sheet date in the share capital of companies include the following.. Page 30 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 13. FIXED ASSET INVESTMENTS - continued Northumberland FA Community Hub Limited Registered Offi.. United Kingdom Nature of business.. Operation of Sports Facilities Class of share.. Ordinary holding 100 30.6.24 30.6.23 Aggregate capital and reserves Loss for the year 110,145) 110,146) 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.24 30.6.23 Trade debtors Amounts owed by group undertakings Prepayments 8,373 17.284 32,511 16,787 26,684 58,168 43,471 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.24 30.6.23 Trade creditors Social security and other taxes VAT 34.736 9.716 9,124 105,461 21,688 10,110 314 220,072 Accrued expenses 159,037 252,184 16. ACCRUALS AND DEFERRED INCOME 30.6.24 30.6.23 Deferred FA grants 91,888 95,888 Page 31 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 17. MOVEMENT IN FUNDS Net movement in funds At 30.6.24 At 1.7.23 Unrestricted funds General fund 309,104 11,204 320,308 TOTAL FUNDS 309,104 11,204 320,308 Nel movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 361,876 1350,672) 11,204 Restricted funds Restricted Fund 253,522 (253,522) TOTAL FUNDS 615,398 (604,194) 11,204 Comparatives for movement in funds Net movement in funds At 30.6.23 At 1.7.22 Unrestricted funds General fund 294,225 14,879 309,104 TOTAL FUNDS 294,225 14,879 309,104 Page 32 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 17. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming Resources Movement resour$ expended in funds Unrestricted funds General fund 358,444 (343,5651 14,879 Restricted funds Restricted Fund 254,108 (254,1081 TOTAL FUNDS 612,552 {597,6731 14,879 A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds Al 30.6.24 At 1.7.22 Unrestricted funds General fund 294,225 26,083 320,308 TOTAL FUNDS 294,225 26,083 320,308 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 720,320 (694,2371 26,083 Restricted funds Restricted Fund 507,630 {507,6301 TOTAL FUNDS 1,227,950 {1,201,8671 26,083 Restricted funds represent grants made to the charilable company by the Football Association which are to be specifically used as directed by the donor. Page 33 continued...
Northumberland Football Association Limited Notes to the Financial Statements - continued for the Year Ended 30th June 2024 18. RELATED PARTY DISCLOSURES The charilable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, not to disclose related party transactions with wholly owned subsidiaries within the group. There were no related party transactions, other than already disclosed in the accounts, for the year ended 30th June 2024. Page 34