CrIty Regtstratl¢)n No. 1182350 Company Rexl¥tr•tion No. CE016739 (England and Wales) FRODSHAM JUNIOR FOOTBALL CLUB CIO ANNUAL REPORT AND UNAUDITED FINANCIAL sfATEMENT5 FOR THE YEAR ENDED 30 JUNE 2024
FRODSHAM JUNIOR FOOTBALL CLUB CIO LEGAL AND ADMINisfRATIVE INFORMATION IBdl IAbbott Dlone5 P Wood Ch•rlty number 1182350 Company number CE016T39 R•gbthred offlce HelstyHlgh %hooJ Chester Rtsa Frodsharn Cheshlre WA6 OHY Independent MITh*r Dr4ke Hw5e Gadbrook Park Northvlch Cheshlrt CW9 7RA
FRODSHAM JUNIOR FOOTBALL CLUB CIO CONTENTS Trustees, report Independent examinefs report Statement olfinantlal ac1Me5 Balan sheet Note5 totheflnancwl statements 6-12
FRODSHAM JUNIOR FOOTBALL CLUB CIO TRuEES. REPORT IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30JUNE2024 Thetrustees presentthelrannual report and finarKlal statementsforthèyearondod 30 JunÈ 2D24. The flnano31 statements have been prepared in accordance vlth the accounfjn8 wlicles set out in no i to the financial ststements and compty the thartys governing d¢)¢vmenL the Companie5 Act 2006 arTrd 'AccounDng and Repcrting by Charities.. Statement of Recomrnended practi applicatsle to charirie5 preparlng their accounts in accordan£È th the finarwl Rew)rung Standord applicab In the UK and Republlc of Ireland IFRS 102) leffettwo 1 lanuary20191'. Oblectlvesand actlvltles The charitys objectives are to thance the educauon of thildren and young people in particular by prowding the opportunlty and facilkles ft)r ploylng J550clarion foorball 50 as to develop their pIcaL rnental and spirltual capacltyes thatthty maygrow TO fiJll mawTKtyas indwidua15and rnembers of sccietyand so that thelr conditlons of Ilfe mty be improved. The pollcles adopted In furtherance of these objeas are Induded sn our M+s$lon Statement whlch Is to be rhé football club of tholce prowdln81ol W and gi with a range of foothalling opportun5ties whlth develop young people mentally, physi(alty, tethnicèltyand socialty. in a fiJn, Safe. supportlve and poSite enronment The Club boasts more than I volunteers wbth a variety of Coaches are FA Le1 I quallfied, FA Level 2 quallfled •nd FA Level 3 IUEFA 81 quallfied and there has been no tharwe In these durfrw the perfod. The tnJ5tee5 ha¥e paid due re8ard to 8uldano tssued ty the Charty Commlsslon In decidlng Yth•t thechantyshould uTrdertak¢. Achl•vernents ènd perforrnance Having been awarded the Cheshlre Grassrwts Oub of the Year for 2023, lUnteerS from the Club added fijrther awards at the 2024 Cheshire FA awards for Grounds Team of the Year, Youn8 Volunteer of the Year and Dlsablllty Pathway Coath of tt Year. This again demonstrated the rIfk put In by our fantastlc volunteers. It elp$ reflert the posffjve imwtt on the comrnun and rhe success story seryes as a rernlnder lha¢ grassroots fooiball 1$ not just about the CornDDOn on the pltth bur also about building a strong foundation for the fLrture. We remain an FA 3 accredY¢ed Club and the 3 ar accredltation Is the highest Jevel awarded. Our Wevare Team condnue5 their great work and the Club ntns regular sessions for our dlsJbilty ream. Flnanclal re r( is the policy of the chartythat Unrestri fvndswhith not been desi8n•ted for a 5pEafic use should be rnaintained at a level equfvalent to a minimum of month's ÈxpÈnditure. The trustees ion5ider that re5erve5 at th15 level bylll en5UTe thal In the eveni ota 51gnlficaDt drop In fiJndln& they 11 be able to contlnue the chartys currentactiwtsesthile consKleratloA is 8Nen to ways in which addonal fvnds mèy be raised. The trustees asse>sed the major ri5k5 to whith the thartyi5 exwsed, and are 5at1511ed that Systems are In place to mtfi8ate exposure tothe major risk5. Structurt. govemant and m•nagement The charity is a charitaNe incorporated organtsabon and ts go¥erned ty a constitution approved by the Charity Commis510n of Enand and Wales.
FRODSHAM JUNIOR FOOTBALL CLUB CIO TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30JUNE2024 The trustee& who are also the director5 for the purpose of company law. and who sen& durinEthÈ yearand up ttt the date of si8nature of the financial st*emefitswere'. M Heath J Abbott Dlones P Wccd There mux be at leastfve ch•ritytru5tee5 who WAII comprt5ethe aub% Exeojfjve Commrttee. None of the tTUStees has any benefidal in¢ere# in the cornpany. Ml of the trustees are rnernbers of the company and guarantee to contrlbute£l In the wt•f4wndin8 UP. The Executtve Committee exlsts to oversee the ¢Jtyro4ay runnin& governance and adminlstratlon of the Club, whSle ensurlng ts long4em Ststylity. devebJpmenE and fina1 securfty. The Exeojtive Committe¢ rneets on a monthty basis. The structure tsf the Executfve Cornmkree Is deslgThed to ensure that the Exewtlve Commlttee has the skllls knowledge ar¥1 experJ5e required to run an FACharter Standard Communty Forittyall aub. I members of the Executive C¢)mmittee are voluntee¥s and a5 suth are sublett to DBS checks. They do Dot efve paymeni forthe posttion they hold and all are elecled annualty ty the membershlp of the aub. trustees. re rt was aPprod by the Board of Trusre P Wood Trustoe Date..
FRODSHAM JUNIOR FOOTBALL CLUB CIO INDEPENDENT EXAMINER'S REPORT TO THE TRu¥fEES OF FRODSHAM JUNIOR FOOTBALL CLUB CIO I report to the trustee5 on my examinauon of the flnandal statÈmÈAts of Frodsham Junkir Football Club CIO tthe tharityi for the yearended 30lune 2024. Respon51billtles and basls olrtport As the trustees of the charity land also its direaors for the purposes o¢ompany lawl you are responsible for the preparation of the financial aternents in aordaft(e 1th the rtqulrements ofthe Companles Act 2006 tthe 2006 Acti. Having sadsfied myseK th&t the ffinono•I 5ratements of the tharity are requlred to be audfted under Part 16 of the 2006 Act and are eligible for independent exarnination. I report In respect of my examInaDn of the charltys flnanoal ststements carried out underserttoTh 145 of the ChadlesArt2011 (the 2011 ALtI. In carrylng out my exarnlnauon I have followed all the appllcabje Dlrethon$ 8lven by the Charity Comrnison under sectlon 145(5Mblof the 2011 A IndepÈndent ¥•mlner¥5tat•mert I have cornpleted my examination. I confirrn thai marrers come to my •ttentlon In connecllon the exarninatton gfvlng rne causeto belleve that In any marerial respecr accounting records were n¢X kept in respea of the tharfty as requlred tysectlon 3B6 of the 2C¥J6A¢ or the finanelal staternents do notaccord with those records or the ffnandal srarements do nor cornpty *ith the accwntin8 requlremeots of St0 396 of the 2006 Act other than any requirement that the ¢jAts 8it a true •nd fair wiew wthich 15 not a mattw consldered s part of an Independent examination.. or the flnanclal statements have not been prered In accordance v•ith the methods and prfnclples of the Statement of Recommended Prauice for accounting and reporring ty charfJes appllcable to char1¢$ preparln8 Iheir accounts In accothnce wtth the Anandal ReportSng Standard appllcable In the UK and Republic of Ireland IFRS 104 I have no concerns and have come across no other matters in connecuon with the examinauon to whlch attenort should be drawn In ihis report In orderto enablea proper Ltnder5randln8 of the finandal sra¢ements to be reached. JLFafhÉo WR Partners Drake House Gadbrwk Park NOrth(h Cheshlre CW9 7RA Dated..
FRODSHAM JUNIOR FOOTBALL CLUB CIO STATEMENT OF FINANcIALA1VITlEs INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 30JUNE2024 Unrestrirted Unrestrrted funds fund$ 2024 2023 Notes Charitable ac¢twtyes Investments Other Income 124,641 414 103,230 490 250 Tot•1 In¢ome 13S038 103,970 Ralsln8 fvnds 5.291 7,217 CharItae acUvSUes 138.148 121601 Total resour5 expended 141439 129.818 Net expendIre forthe yurl Net movement In funds 1&4011 (25,8481 Fund baL7rKes at I luty2023 94.941 120.789 Fund balances at 30 June 2024 86.540 94.941 The statemEntof financial athue5 indudes all gal and Ios5e5 recognised in theyear. Al Income and expendRure derfve from contsnuingaathtse> The 5ratement of llnanclal aCtMeS aLs0 complles wfth the requlrernents for an Income and expenditUTe account underthe Cornpanie5Aci 2c.
FRODSHAM JUNIOR FOOTBALL CLUB CIO BALANCE SHEET ASA T30JUNE2024 X123 Flxed assets Tangible assets Currentets Debtors Cash at baThk and In hand 10 111A78 97.617 1156 21.%X+ 1170 11.679 24056 13,849 Creditors: arnounts falllng duewfrthln one year 12 148,9941 116,5251 Net curren¢ Ilabllftles (24,9381 116761 Total assets kn current Ilablllttes 94,941 Incornt lund5 Unre5(rlcted funds- general 94,941 94,941 The company is nied to the e¥emption frorn the audit requ¢remeni contained In secdon 477 of the Companles Act 2W6. forthe year ended 30lune 2024. The finandal statements %%re apprtyed tyth*Trnstee50n. . .... ....... g./y/if Dlones Tru5t•• Cornpany Wlstratlon NO. CE1116739
FRODSHAM JUNIOR FOOTBALL CLUB CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE2024 Arrguntinz pollcle5 Charity inforrnation Frodsham Junior Football Club CIO Ls a prwatt tompaty limited by guarantee incorporated in England and Wales. The reglsrered offlce Is Heisby Hl8h SChL Chester Road, Frodsharn, Cheshire. WA6 OHY. 1.1 A¢¢ountln8 ¢onv•ntlon The finanaal sraternent5 have been prepared in accordance the chafStys goveminK documeni the Cornpanles Acr 2LK6 ond-Accounting and Repornng by Charfles.. Statement of Recommended Pracdtt applicable to charitles preparfng thelr accounts in accordance Ath the Anandal Repon8 5randard applScable in the LIK and Republlc of Ireland IFRS 1021 l¢ffettK 1 January 20191.. The charfty Is a Publlc Benefit Entsty as deflned by FRS 102. The charfty has tsken athantsge of the In tht SORP for dwritie5 apptyjng FPS 102 Update Bullefjn 1 notto prepare a Statementof Cash A¢)%*s. The finandal 5raternents are prepared In #erfln& whlch Ls the fvncuonal currency of the tharlty. Monerary amounts In these flnanclal sraternents are rounded to the nearesr£ The finandal staternents have been prepared unotr the hlstorfcal cost corbvention. The prlnclpal accounUn8 pollciesad¢pted are set out below. 1.2 Goln8 concern Al the Ilme Of aPpft8 the nnaficwl statements the trustees have a reasonable eXpeCtaOn that the charty has adequaTe res¢wrces ro coniiliue in operational existence for ihe foreseeable fvture. Thu5 the trustees ¢ontlnue to adopt theSn8<onCern basi4of accoumsngln wepann8the financial staternents. 13 Ch•rlt•ble fvnds Unre5tricred funds are available for use at the dtscrthn of the tru5tee5 In furtherance of thelr charitable object Restrftted funds are subiertto speofic condiiions by donors as to how thty mty be v5ed. The purpose5 anLI uses of the restrkted fun(ts are stt outin the note5tothe finanoal staternents. Endowrnenr funds are sublett to spedlk condmons ty donors that the cayral be malntained by the charity. 1A Income Income Is rORnIsed when the tharity Is legalty entivod to tt èftor any performance r0ndkonS hove been me¢ the amounts can be measured rÈliabty. tt is probbblÈthar income 11 be recewed. Cash donafjons are reco8ftised on recwpL Other dLWYtr6 are recwi5ed once the tharity ha5 been notthÈd of the donation, unless perfornwnce condirion5 require deferral of the amounL Income lax ietovÈrable in relation to donation5 reNed under Gift or deeds of iovenarjt recogn15ed at the time of the donation.
FRODSHAM JUNIOR FOOTBALL CLUB CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE2024 Accountlng pollcles {Contlnupd) Legaies are recognised on receipt or other¥ rf the ch•rity ha5 been not¢fied of an impending di5rribuuon. the amount is known. and receipt s expected. Ir the arnount ¢5 not known, the legacy is treated as a contingentasset 1.5 ExpendlEure Expenditurels reco8nised once there Is a legal orconstructwe obligatoon to transfer ecoftomk bÈnefltto a third party. it 15 probable that a transfer of economic benefits Mll be requlred in setUemertL and the omount of the obll8at6on can be measured rellabty. ExpendSture Ss dasslfled byac¢Mty. The costs of eath art nmde up of thetotal of direcr costs and shared costs, Includlng support Costs irwofved In undertaklng each acuvlty. Dirett costs attriburable to sin8le are allocated directty to that actbwty. Shared costs contribute to more than one actmty and 5UPPOrt costs which are noi attrlbutsble to a slnwe aamty are apportloned between those attMtie5 on a basls consixent the use of re%)urces. Central staff costs are allocated on the basis of tlme spenL and deprechlllon tharyesare •11otared on the porrion of the a55eY5 Use. eypenarture Is accoun for on an accruaL% tyasis ana tyeen ¢Ine4 unaer me nt•din8S tnat aggregate all cost related to the uie80ry. Whore costs unfi•t be directy •ttributed to Vcular headlngs they have been allocated to attNlJes on a basls Constent1th the use of resources. Irrecoverable VATSS char8e as • cost aylnstthe xtMtyfOrthIth th• expendkurewas incurred. 1.6 Y•n81ty1• Ilxtd •5sets Tansible fixed assets are Initialty measured at cost aTrd subsequerty ffleasvred at cost orvaluation. net of depreclatlon and any irnpairmeAt Leasehold Impro¥Ynents Crthe oftht least Plantand equiprnent StraSghr Ilne o¥er 28years FixDJre5 and fittin8S 20% straight Ilne The gain or loss arfsSng on the d15posal of an asset Is detemiined as the dlfference between the sale proceeds and the catyngvalueof the asseL aThJ Is reco8rttsed in thesratemÈnt of finandal 1.7 Impalrment offixed assets Ar each repornng end date. the charfty reviths the amounts of its tangible assets to determint whether there 15 any indicatn that those assets have suftered an impairment loss. If any such Indlcation exis the recov6blv arnwnt of the a55et 15 esDrnated in order to deterrnine the extent of the impaiment loss lrfany). 1.8 Cash and tash e9ulvalents Cash and Idsh equivalenrs indude cash in hand deposits held at£all with banks other short4erm liquid inve5trnents with oriynal maturities of three months or and bank owerdrafty Bank overdrafts are shewn thIn borrow8S in turnent liabil
FROD5HAM JUNIOR FOOTBALL CLUB CIO NOTES TO THE FINANCIAL ATEmENTs (CONTINUED) FOR THE YEAR ENDED 30 JUNE2024 Attoun¢inR pojicios (Contlftued) 1.9 Flnancloj Instruments The charrty has elected to appty the prO¥&Or of Sectlon 11 Basic In5trumentg and Section 12 her Finanoal Instruments Issue¥ of FRS 102 to all of its fin•nuol in5trurnen nanckal Instntments are ieco8nised in the th•rWs balance 5heeE wthen the charrty becomes party to the contractual PS1On$ olthe InstrurnenL Financiil assets and 1Sabllitie5 are off5eL wlth the net amounts presented In the Ilnanclal slarements. when there Is a legalty enforceable dght to set off the reco8nised amounts and there Is an intentlon to settle on a net basis OT to reallsethe a5setand srfde the liabiitysimui¢aneousty. Baslc financ5al assety whith indude deOts and ush and bank balances, are inthlty rneasured at transathon prlce Includin8 transaction C+)xs and are subsequenty carried at amorrised c05t using the effert Interesr method unle55 the arrangement conrritutes a finanung transathon. where the transacdon 15 measured at the preseni value of the firture recelpts dlxounted a¢ a market rate of Intor0 Nn4n¢lol (la¢d CeableIn oneyearare not Jmor*sed. Baslc flnandal Ilabllw Indudin8 cre£litors bank loans are inltsalty recognised at transattson price unless the arrangement consttwte5 a financing transauioTh where the debt instrument Is measured at the present value of the ftjture payrnents discounred at a rnarket rate of interest Rnandal liablllues laSfied as payable wlthln oneyear ore not arnorted. Debt Instrumentsare subsequenrty carded aiamorttsed cw uslng the effect In¢erest rate rnethod. Trade credltor5 are obllgarions to pay for goods or SeCeS that have been acqulred in the ordinary course of cperadons from supplSers. Amounts Payab are dassffied as curren¢ liabil(tyes If pay7nent 15 due within one year or les& If noL they are presented as nOnrrent lbilitieS. Trade creditors are recosnised inirialty at rran5acdon price and subsequenty measured at amortised cost u$in8 the efferte lrntere5t method. Financial liabilities art ecOgnised when the thartys contracDJal obl58aon5 explre or are dlscharged or cancelled. harlrable a(le5 Football club 20Z4 Football dub 2023 Income from football acbyitses 124.641 103230
FRODSHAM JUNIOR FOOTBALL CLUB CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE2024 Unrestrfcted Uftrestricted fvnd5 funds neral general 2023 Interest receSvable 414 490 Oth•r Incorne Unrestrtcted Unrestrlcted funds funds g•neral 2024 202J Other Income 9,983 250 R•I$lfndS Unr¢styi¢t•d Unr•rtrfrt•d fvnds fvnds nerol general 2023 Depreciation and lrnpairment 5291 7217 5291 7217
FRODSHAM JUNIOR FOOTBALL CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30JUNE2024
Charltablo acthfftl
Football
dub
F¢yotball
lub
2023
Direct eOSts of the foothall club
AdministratNe costs ofthe football <lub
108.377
29.nl
90A73
31.n8
138.148
122,601
Trustees
None of th¢ tru#ees lor Jny persons comethd Mth them) rtcewed any remunerafjon or beneffts from
the
FRODSHAM JUNIOR FOOTBALL CLUB CIO NOTES TO THE FINANCIAL StATEMENTS ICONTINUED) FOR THE YEAR ENDED 30JUNE2024 10 Tanffiblt fix•d assets At 1 JU 2023 Addttlons 11c &198 104,834 19.152 15,954 At30 June 2024 15.954 101198 4.834 123,986 pr•¢l•tlon •nd Orn1nt Al I july 2023 Depreckation char8ed Intheyear 250 967 967 7,217 S.291 At 30lune 2024 638 9,936 1.934 11508 CarrylnE amnunt A¢ 30lune 2024 15316 93262 111,478 At 30lune20Z3 93.750 3.867 97,617 11 D•lrtors 2024 2023 Amounts f•lllnsdu•frtthln on• y••r. Prepayments and accrued incorne 156 1170 12 crltar* arnounts falllng due wlthln oMyear 2024 2023 Trade credltors Other credltors Accruals and deferred iTrcorne 355 14393 34,246 14.395 1130 16.525
FRODSHAM JUNIOR FOOTBALL CLUB CIO NOTES TO THE FINANCIAL STATEMEfrrfs (CONTINUED) FOR THE YEAR ENDED 30JUNE2024 13 DeSIated fvnds The income funds of the charity indude the follwng dewted funds whKh have been se¢ aslde out of unrestricted fijnds tythe tru5tee5 for5peaflc pUr>se& Movement In funds 9al•nuJt Incornl 1 Juty2W reh)Urt >J Juh2Q14 ijvjy Football fadliJes 89297 (8929T) 89297 (892971 As at 30 june 2021 the execu comrnitee h•d desnated the surn of E89.297 towards the ionstru¢tyon cf a 3G football pitch and thènRinR pavilion. The fiJnd was expended the year ended 30lune 2023 and the balance on thi4fund at30lune 2023 was £0. 14 Operatlni 1•a ctsmmltments At the reporting end date the tharity h•J outstandln8 commtheAts for fijture mlnlrnum lease payments under nOnO¢¢I1•ble Operan8 leases whlch fall due as folJtrw' 2024 2023 Withln orte year Btheen tsyo and fveyears In over fve years 20,000 80.(K)O 405,000 20.000 80,000 425,000 5.Crf)O 525,OtKJ The operar&S lease represents afinu rent p•yments of E20.(KQ (2023. £20,CO)I to thlrd partles. The Cornpdny entered into an operatjng lease agrÈÈmenrfor rls rnain premises in Septernber2021. The lÈa5e term 15 28 years with annual rent payrn of £20.(K4). 15 Aelated partytransactlons Therewere no disdosable partYrCtionS duringthe year. 12-