C￿rIty 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 ac1M￿e5 Balan￿ sheet Note5 totheflnancwl statements 6-12 FRODSHAM JUNIOR FOOTBALL CLUB CIO TRu￿EES. 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 p￿IcaL 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$lon Statement whlch Is to be rhé football club of tholce prowdln81o￿l W and gi￿ with a range of foothalling opportun5ties whlth develop young people mentally, physi(alty, tethnicèltyand socialty. in a fiJn, Safe. supportlve and poSit￿e en￿ronment The Club boasts more than I￿ volunteers wbth a variety of Coaches are FA L￿e1 I quallfied, FA Level 2 quallfled •nd FA Level 3 IUEFA 81 quallfied and there has been no tharwe In these durfrw the perfod. The tnJ5tee5 ha¥e paid due re8ard to 8uldano tssued ty the Charty Commlsslon In decidlng Yth•t thechantyshould uTrdertak¢. Achl•vernents ènd perforrnance Having been awarded the Cheshlre Grassrwts Oub of the Year for 2023, ￿lUnteerS from the Club added fijrther awards at the 2024 Cheshire FA awards for Grounds Team of the Year, Youn8 Volunteer of the Year and Dlsablllty Pathway Coath of tt* Year. This again demonstrated the ￿rIfk put In by our fantastlc volunteers. It *elp$ reflert the posffjve imwtt on the comrnun￿ and rhe success story seryes as a rernlnder lha¢ grassroots fooiball 1$ not just about the Corn￿DDOn 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 r￿e￿ 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 currentactiwtses*thile consKleratloA is 8Nen to ways in which add￿onal 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 En￿and 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 fina￿1￿ 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 aPpro￿d 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 a￿ordaft(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 examIna￿Dn 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 Comrnis￿on 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 St￿0￿ 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 pre￿red In accordance v•ith the methods and prfnclples of the Statement of Recommended Prauice for accounting and reporring ty charfJes appllcable to char￿1¢$ 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 atten￿ort 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 FINANcIALA￿1VITlEs 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 CharIta￿e acUvSUes 138.148 121601 Total resour￿5 expended 141439 129.818 Net expendI￿re 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 aCtM￿eS 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 Current￿ets 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 *ni￿ed 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 SCh￿L 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 Repo￿n8 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 aPp￿ft8 the nnaficwl statements the trustees have a reasonable eXpeCta￿On that the charty has adequaTe res¢wrces ro coniiliue in operational existence for ihe foreseeable fvture. Thu5 the trustees ¢ontlnue to adopt theS￿n8f Chargeable Gains Act 7992 to the ￿nI that these are applled to Its tharitable objec 10- 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 11￿c &198 104,834 19.152 15,954 At30 June 2024 15.954 101198 4.834 123,986 pr•¢l•tlon •nd Orn￿1￿￿*nt 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•f*rtthln on• y••r. Prepayments and accrued incorne 156 1170 12 cr￿ltar* 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 DeSI￿ated 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 Juh*2Q14 ijvjy Football fadliJes 89297 (8929T) 89297 (892971 As at 30 june 2021 the execu￿ comrnitee h•d des*nated 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 nOn￿O¢¢I1•ble Opera￿n8 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 opera￿r&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 partY￿￿r￿CtionS duringthe year. 12-