# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025**
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1185681**
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **CONTENTS**
|Page 3|Legal & Administrative Information|
|---|---|
|Page 4 to 5|Trustees' Report|
|Page 5|Independent Examiner's Report|
|Page 6|Statement of Financial Activities|
|Page 7|Balance Sheet|
|Pages 8 to 13|Notes to the Financial Statements|
2
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER**
**CHARITY NUMBER** 1185681 **DATE OF REGISTRATION** 8th October 2019 **START OF FINANCIAL YEAR** 1st July 2024 **END OF FINANCIAL YEAR** 30th June 2025 **TRUSTEES AT 30TH JUNE 2025** Graham Boot Leigh Wilson Angie Barnicoat Edward Turner
**LEGAL STATUS** Charitable Incorporated Organisation
## **GOVERNING INSTRUMENT**
CIO - Association Registered 8th October 2019.
## **OBJECTS**
To advance the education of children and young people who live in and around Amber Valley by providing the opportunity and facilities for playing Association Football so to develop their physical, mental and spiritual capacities that they may grow to full maturity as individuals and members of society and that their condition of life may be improved.
## **CORRESPONDENCE ADDRESS**
## **PRIMARY BANKERS**
5 Malthouse Lane Nether Heage Belper DE56 2AS Lloyds Bank Plc Compton Street Ashbourne DE6 1DY
## **INDEPENDENT EXAMINERS**
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
3
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30TH JUNE 2025**
The aim of our club is to continue to provide football opportunities to the young children of Belper and the wider community, whilst continuing to develop organisational stability and building on our club philosophy of providing a progressive football structure and improved playing facilities for the future.
This year, and in line with our objectives, we have continued to grow our structure with the annual creation of new starter teams at U7's boys, and U8's girls.
- In total we have registered 30 teams across all junior age groups;
- Initial registration of approx. 400 players;
- In support of this we have our qualified/ approved coaching structure now standing at around 90 coaches inc. the support staff.
This continues to demonstrate our on-going club development program, which requires a huge commitment from all concerned. This is only made possible with a committed volunteer structure of Trustees, coaches, support staff, and parents, who work tirelessly to provide the training and help required. I would like to recognise and give thanks to all our volunteers.
It is vital, however, that this development and ongoing football opportunities are managed through the mandatory and established framework of the FA requirements, including:
- To be part of the FA Accredited Club structure;
- To provide a safe and enjoyable environment in which to play under guidance from our CWO;
- To provide all Managers/coaches with the necessary qualifications required by the FA;
- Promote further development opportunities for our coaching staff.
To support all this, there must be a sound financial base from which to develop. Unfortunately, due to rising costs we have had to increase playing subscriptions for the first time in many years. Ordinarily, this would have allowed us to meet the challenges ahead with an ever-growing playing structure, and the need for additional resources/ facilities to accommodate this growth. However, due to exceptional circumstances we have had to fund significant expenditure on the Thorntons site redevelopment as will be highlighted later.
Of course, sponsorship also plays a large part in this, and we would like to give thanks our many sponsors for their generosity throughout the year, and trust that we can continue to grow through both new and established sponsor relationships for many years to come.
Looking ahead, there is a need for additional pitch facilities to cover both games and training to allow us to continue to grow, this is something which now lies at the heart of our current and future development program.
Unfortunately, having lost the lease of the Denby Institute pitch this year, this has brought into focus the need to now build on the acquired long-term lease of the two pitches at Thornton's, and the further land acquisition from the Derwent Street development. Over the coming months, you will see major changes at our Thornton's site, this will include the improved security of the site through additional fencing, the provision of a water supply and toilet facility to accommodate girls' football, the creation of car parking on site to ease the congestion on Derwent street as well as general ground and hedgerow maintenance, including some new hedge planting. These are key projects requiring the major investment.
I mentioned earlier, ensuring we can meet the needs for our teams playing there from next season.
The recent award of an FA Pitch Power grant to improve pitch conditions is indeed a timely success, as we now need to fully utilise these pitches from next season. These are clearly exiting times ahead, and with the continued dedication of all trustees and volunteers alike I am sure we can not only achieve but exceed all our goals through the coming year.
Graham Boot Chairman and Trustee
4
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees/ members of the Belper Town Junior Football Charity Association on the accounts for the year ended 30th June 2025 set out on pages 7 to 14.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 13th April 2026
6
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 30TH JUNE 2025**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Charitable Activities
**3b**
Activities for Generating Funds
**3c**
Investment Income
**3d**
Other Incoming Resources
**3e**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
11,430
-
11,430
12,500
87,188
-
87,188
65,586
25,091
-
25,091
16,635
924
-
924
59
1,426
-
1,426
603
**126,060**
**-**
**126,060**
**95,382**
119,276
-
119,276
100,660
1,156
-
1,156
2,911
**120,432**
**-**
**120,432**
**103,571**
**5,627**
**-**
**5,627**
**(8,189)**
11,941
-
11,941
20,130
**17,569**
**-**
**17,569**
**11,941**|
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 14 form part of these financial statements.
7
A6AT30TH JUME 202J
TOTAL
C4vh at Bonk in
13.21
17XJ
17
11,511
17
17
13wml
17
11,941
17
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of Preparation & Assessment of Going Concern**
## **Basis of Preparation**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## _**Incoming Resources with Related Expenditure**_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services has been delivered.
## _**Gifts in Kind**_
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts.
## _**Investment Income**_
This is included in the accounts when receivable.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
9
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH JUNE 2025**
## **1. ACCOUNTING POLICIES (continued)**
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Investments**_
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## _**Unrestricted Funds**_
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
## _**Restricted Funds**_
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
## _**Designated Funds**_
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
## _**Fixed Assets**_
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Reducing Balance Basis
## **2. TANGIBLE FIXED ASSETS**
The CIO held no fixed assets during this or the previous financial year.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th June 2025 : None
30th June 2024 : None
10
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
**NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH JUNE 2025**
## **3. INCOMING RESOURCES**
|**Note**
**a) Donations, Grants & Legacies**
Grants Received
**b) Charitable Activities**
Registration & Membership
Activities & Events
**c) Activities for Generating Funds**
Ticket Sales
Sponsorship Income
**d) Investment Income**
Interest
**e) Other Incoming Resources**
Sundry Income
League Refunds|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
11,430
-
11,430
12,500
**11,430**
**-**
**11,430**
**12,500**
83,154
-
83,154
61,243
4,034
-
4,034
4,343
**87,188**
**-**
**87,188**
**65,586**
-
-
-
500
25,091
-
25,091
16,135
**25,091**
**-**
**25,091**
**16,635**
924
-
924
59
**924**
**-**
**924**
**59**
876
-
876
603
550
-
550
-
**1,426**
**-**
**1,426**
**603**|
|---|---|
11
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH JUNE 2025**
## **4. RESOURCES EXPENDED**
|**Note**
**a) Cost of Charitable Activities**
Activities & Events
Bank Charges
Equipment Costs
Gifts & Donations
Insurance Costs
Kit & Equipment Costs
League Costs
License & Subscriptions
Match Costs
Pitch Hire Costs
Presentation Costs
Repairs & Maintenance
Sponsorship Costs
Sundry Expenses
Training Costs
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
1,936
-
1,936
2,505
5
-
5
77
1,667
-
1,667
600
250
-
250
-
731
-
731
-
24,383
-
24,383
32,221
12,795
-
12,795
12,470
300
-
300
90
14,938
-
14,938
11,900
21,853
-
21,853
24,583
5,952
-
5,952
4,305
30,037
-
30,037
7,442
1,190
-
1,190
720
1,365
-
1,365
1,821
1,872
-
1,872
1,926
**119,276**
**-**
**119,276**
**100,660**
1,140
-
1,140
1,080
16
-
16
1,831
**1,156**
**-**
**1,156**
**2,911**|
|---|---|
12
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH JUNE 2025**
## **5. RESTRICTED FUNDS**
The Charity held no restricted funds during this or the previous financial year.
## **6. INVESTMENTS**
The CIO held no fixed assets investments during this or the previous financial year.
## **7. CASH AT BANK AND IN HAND**
|Cash at Bank & in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**30-Jun-25**
**30-Jun-24**
£
£
**£**
**£**
19,789
-
19,789
13,021
**19,789**
**-**
**19,789**
**13,021**
Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**30-Jun-25**
**30-Jun-24**
£
£
**£**
**£**
-
-
-
-
**-**
**-**
**-**
**-**|
|---|---|
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Independent Examiners Fees
Sundry Creditors|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**30-Jun-25**
**30-Jun-24**
£
£
**£**
**£**
1,140
-
1,140
1,080
1,080
-
1,080
-
**2,220**
**-**
**2,220**
**1,080**|
|---|---|
## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The CIO held no long term liabilities during this or the previous financial year.
## **11. NET ASSETS BETWEEN FUNDS**
|Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**30-Jun-25**
**30-Jun-24**
£
£
£
£
-
-
-
-
17,569
-
17,569
11,941
-
-
-
-
**17,569**
**-**
**17,569**
**11,941**|
|---|---|
13
## **BELPER TOWN JUNIOR FOOTBALL CHARITY ASSOCIATION**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH JUNE 2025**
## **12. STAFF COSTS AND NUMBERS**
The Charity employed no members of staff during this or the previous financial year.
## **13. TRUSTEES AND OTHER RELATED PARTIES**
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
## **14. RISK ASSESSMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **15. RESERVES POLICY**
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
## **16. PUBLIC BENEFIT**
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
14