2024-06-30-accounts - Foley Meir Football Club

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Company registration number." CE020021 Charity registration number.. 1186974 Foley Meir Football Club {A COTnpany limited by guarant¢¢) Annual Report and Financial Sthtements for the Year Ended 30 June 2024 Mclntosh A¢wuntsnts Limiied

Foley Meir Football Club Reference and Administrative Details Charity Registration Number 1186974 Company Registratio Number CE020021 Registered Office Foley Meir FC VJhitcombe Road Sioke-on-Trent ST3 6AU Page I

Foley Meir Football Club Trnstees, Report Statement of trustees. re5PQllsibilities The tNstees (who ar¢ also the direciors of Foley Meir Football Club for the purpose5 of company law) are responsible for preparing the trusitts. report and the fjnancial statements in accordano¢ with applicable law and United Kingdom Accounting Standard5 (United Kingdom Gen¢rally Accepted Accounting Praciicel. including FRS 102 "The Financial Reporting Sthndard applicable in the UK and Republic of Ireland". Company law requires the trusiees io prepare financial stslements for each financial year. Under company law the tntres musi not approve the financial sMementS Wkless they are satisfied that they give a true and fair view of the state of affairs of the charitkble companv and of the incoming resour5 and application of resource5, itÈcluding its in¢ome and expenditure. of the charitabl¢ ¢ompany for that period. In ptH)ariTJg thes¢ financial statements. the trustees are required io: select suiiable accounting policies and apply them Co[1StentIy. obsetye the methods and principles in the Chariiies SORP. make judg¢m¢nts and estiTnates that are re&sonable and pnent. state whether applicable accountin¥ standards, comprising FRS 102 have been followed, subject to any material departures dis¢losed and explained in the fmancial statements.. and prepare the financial statem¢nts OD the going concern basis unless it is inappropri*e to presume that the charitable company will continue in business. The tTUStees are responsible for keeping proper acwunting re¢ords thai can disclose with reasonable accuracy at any time the financial position of the charitable colnpany and enable them fo ensure that the financial statements comply with ihe Colnpanies Act 2006. They are also responsible for safeguarding the &sset5 of th¢ charitable ¢ompany and hence for taking reasonable steps for the prevention and detection of frdud and other irregularities. The thistees are responsible for the maintenance and integrity of the COTpofdt¢ and financial inforniaiion included OR the charitable companys website. t£gnslation (woverning the preparntion and dissernination of financial statements may differ from legislation in other jurisdirtions. Dist105ure of information to guditor Each trustee has taken steps that they ought to hav¢ taken a5 a ttustee in order to nMke thenelVeS aware of any relevant audit infomiation and io estsblish thai the charity's auditor is awa of that inforniation. The ttus(ees onrM that there is no relevant Infornl0 thai th¢y know of and of which they know the auditor is unaware. Th¢ annual report was approved by the trvstees of the charity on 15 NoY¢mber 2024 and signed on its behalf by.. rew John M erson t¢¢ Page 3

Foley Meir Football Club Detailed Statement of Fingncigl Aetivitie5 for the Year Ended 30 June 2024 Total 2024 Tol81 2023 Don4ilons andlegacles UK Gov¢rnm¢nt grants Sponsorship 107.266 25.745 149,704 560 133.011 150,264 Clifjrilable qclivtiies Primarj. PUTP05e trading 34,479 12,674 34.479 12.674 Oiher income Other income 3,848 707 707 Purch&%es ProFtrty repair5 (25.638) (11.682) (15,792) 12,0041 37,)20 17,796 Chtsrlt&ble aclivilies 'at¢r raies Light, heal and power Insurance Computer sollware and maintenance sts Trade subscriptions Charithble donations Sundry expense5 Motor expenses Depreciation of plant and machinery {371) (1,313) (731} {389) (2296) 14161 (1,417) (524) (486) {2,716) (176) {200) {283) (21,1721 (17.354 (27.1901 This pa8e does not forni part of the siatuiory financial ststements. Page 14

Foley Meir Footb411 Club Statement of Financi81 Activities by fund for the Year Ended 30 June 2024 Unrestricted Funds Total Total Unrestricted Urtsrestricted Funds Fund5 2024 2023 Ineome and Endowments from: Donations and legacies Charitable activitl¢S Other income 133,011 34.479 3,848 150,264 12.674 707 Total income 171,338 163,645 Exp¢nditur¢ on: Raising funds Charitable activities (37,320) 22,654 (17,796) 27,190 Tol81 expenditure (59.974) (44,986 Net incom¢ 111,364 118.659 N¢t movement in funds 111,364 118.659 RecoDciliation of funds Total fund5 brought fotivard Total funds carried forward 171,879 53,219 283243 171,878 This page does not forni part of the statutory financial stateTn¢nts. Page 12

Foley Meir Football Club Notes to the Financial Statements for the Year Ended 30 June 2024 3 Income from dDn#lions and legacies Unrestricteil fullds General Total fund$ Grants, including capital grants- GoVernMet grants Regular giving and capitsl donations 107.266 25,745 107,266 25,745 Total for 21124 133,011 133,011 Tot81 for 2023 150.264 150,264 4 Trsttt5 remuntrAtion Ind expeTrse5 No trusttts, nor any persons connected with them, have received any remuneration from the charity during the year. 5 TaAation The charity is a registered charity and is therefore exempt from taxation. 6 Tangible fixed gssets Land Ind buildings Furniture and equipment Totsl Cost At l July 2023 Additions 101.015 93.979 5.902 194,994 82,231 At 30 June 2024 177,344 99,881 277,225 Depreelaiion At l July 2023 Charg¢ for the year 30.463 17,355 30,463 17,355 At 30 June 2024 47,818 47,818 Net book valye At io June 2024 177.344 52,063 229,407 At 30 June 2023 101,015 63.516 164,531 Included within the net book value of land and buildings above is £Nil (2023 - £Nil) in respect of freehold land and buildings and £177,344 (2023 - £101,015) in respect of leas¢holds. Page 10

Foley Meir Football Club Not¢s to th¢ Financial Statements for the Year Ended 30 June 2024 I Charity Status The charÈty is limited by guarantee, incorporated in , and consequently does noi have share capital. Each of the trustees is liable to contribuie an amount not exceeding £Nil loardS the assets of the chariry in the eveni of liquidation. The address of its registered offitr is: Foles, Meir FC Whitcombe Road Stoke-on-Tr¢nt ST3 6AU These financial statements were authorised for issue by the trustees on 15 November 2024. 2 Atcounting polieie5 Summary of significant accounting policies key *ccouDting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consi51ently applied tsi all the years pres¢nie4 unless otherwise ststed. Statement of compli#nc¢ The financial statements hav¢ been prepared in accordance with Accounting and Reporting by CIMrities'. Statement of Recommended Practice (applicable io chariiies preparing their accounts in accordanc¢ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) {issued in October 20191 (Charitie5 SORP (FRS 102)), the FÉnan¢ial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. B&sis of preparatio Folev Meir Football Club meets the def1110 of a public benefit entity under FRS 102. Assets alld liabilities are initially rectsgnised at historical ¢ost or transaction value unless otherwise statrd in the relevant accounting poli¢J' nirte5. Going concern The trnstees consider that there are no material uncertainties about the charttys abiliry to continue os a going toncem n(Trr an> significant areas of uncertainty that affect the carry'ing value of assets held by the charity. Incornt #nd endowments Gr&nts receivable Grants are recognised when the charity. has an eniiil¢Tnen( (o the fvnds and any condition5 linked (o The grant5 have been met. Where p¢rfornJance conditioDS are allached to the syani and are vel to be m¢1, the Èncome 15 recognis¢d as a liabiliry and included on th¢ balance sheet defetted income to be releas¢d. Page 8

Foley Meir Football Club Statement of Financial Activities for the Year Ended 30 June 2024 (Including Ineome and Eipenditure Account YdDd Statement of Total Recognised Gains and Losses) The funds breakdOTr for 2023 is shown in noie 8. The noies on pages 8 to I I forn) an integral part of these financial statements. Pag¢ 6

Foley Meir Football Club StatemeDt of Financial Aetivities for the Year Ended 30 Junc 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrutrieted funds Total 2024 Note Income and EndowmeDts from: Donations and l¢gaci¢s Charitable adivities Other income 133.011 34,479 3,848 133,011 34,479 3.848 Total income 171,338 171,ii8 Expenditure on: Raising fitnds Charitable activities (37,320) 122,654) (37,320) 122,654 Tolal ¢xp¢nditure (59.974) (59,974) Net income 111,364 11 I,i64 Net movement in funds 111.3 111,J64 Reconeili*tion of funds Total fi]nds bTought foThvard 171,879 171,879 Total funds carried fon¥ard 283,24J Unrestricted funds 283,243 Total 2023 Ntste Ineome Endowments from: Donations and legacies Charitable aciiYitieS Other income 150,264 12.674 707 150.264 12,674 707 Total income 163,645 163,645 Expenditure On: Raising funds Charitable aciivtiies (17,796) 27,190 (17.796) 27,190 Total expenditure Net income (44.986) {44,9861 118.659 118.659 Nei movement in funds 18,659 118,659 Reconciliation of funds Total fimds brought fon¥ard 53,219 53,219 Total fimds carried fon¥ard 171,878 171,878 All of the charity's acrivities derive from continuing Ope10n5 during the above two periods. The notes on pages 8 10 1 I foTm an integrdl part of these financial 5ratements. Page 5

Foley Meir Football Club (RegistratlOD number: CE020021) Balance Sheet as at 30 June 2024 2024 2023 Note Fixed ¥45sets Tangible assets 229.407 164,531 Current Assets Cash at bank and in hand 53.835 7,348 Creditors: Amouttts falling due within Ortt ye*r Net current assets 53,836 7.347 Net assets 283.243 171,878 Funds of the eharity: Unrestricted income fund5 Unrestricted 283.243 171,878 Total funds 283,243 171,878 For the fan(la[ year ending 30 June 2024 the charity was entitled to cx¢mption from audit under section 477 of th¢ Cornpani¢5 Act 2006 r¢lating lo srnall c(Mnpanies. Directors, r¢sponsibilities- The members hav¢ not required the charity to obtsin an audii of its accounts for the year in question in ac¢ordane¢ with se¢tion 476,. and The dircctor5 acknowledg¢ th¢ir r¢sp(Trnsibilities for c4)mplying with the requirements of the Aci with respect to a¢wunting TOrdS and the preparation of accounts. The financial staiements on pages 5 th 11 were approved by the tsijstres. and authorised for i$5ue on 15 November 2024 and signed on their behalf by= Mr Andrew John Mapperson Trustee The notes on page5 8 10 1 I forni an integral part of these financial stdtements. Pag¢ 7

Foley Meir Football Club Notes to the Financial Ststements for tbe Year Ended 30 June 2024 Expenditure All expenditure is recognised once there 15 a legal or Constructive obligation to that expenditwr, it is probable senlement is required and the amouni can be measured TelÈablJ. All costs are allocaTrd io the applicable expenditur¢ heading that awegaie similar costs to that c¢gory. Where costs cannot be directly attribut¢d to panicular h¢adings they have been allocated on a basis wnsistent with the use ofresources, with ¢¢ntrdl staff costs allocated on the b&sis of tilne 5peni. and deprjaIl0n ¢harg¢s alli)cated on the portion of the assel'5 US¢. Other support costs are allocated based on the spread of staff costs. Rrtlslngfunds These are costs incurred in anwting voluntary incorne, th¢ management of investments and those InTred in trading a¢iivities that raise funds. Governance etssts These include ihe costs attributable to the chariry's mplianCe with con5tilutional and statutory requircm¢nts, including audii. Strdtegic management a[ trustees meetings and reimbursed expense5. Government grants Government grants arc re¢ogni%ed b&sed on the a¢¢nl m(Kl¢l and are MU[ed at the fair vdu¢ of th¢ &ss¢t received or r¢1¥able. Grants are Classified as relating eÉther to revenuc or to asseis. Grdnts relatng to revenue are recognised in income over tbe period in which the related costs are recognised. Grants relating to assets are recognised over the expe¢ied useful life of the asset. Wher¢ part of a grdni relating to an asset is deferred, it is r¢¢ognised as deferred income. Taxatio The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the FiTJance Aci 2010 and th¢r¢fore It meets the definition of a charitable cotnpany for UK coratiOn tax purposes. Accordingly. the chariiy is potentially exempt from ttion in respect of income or capitsl uains received wiihin categories covered by Chapter 3 Part I l of the Corporation Tax Aci 2010 or Se£tÉon 256 of the TallOn of Chargeable Gains Act 1992, to the extent that such income orgain5 ar¢ opplied exclusively to charitable purposes. T#rtgible fixed assets Individual fixed assets costing £0.00 or more are inihally recorded ai COSL l¢ss any subsequent a¢cumulai¢d depreciation and subsequent accumulated impairtnent losses. Depreeiation and imortisatio Depre¢iation is provided on tangible fixed assets $0 18 to write off the CO or valuatiotL less any estimated residual value, over their expecied use1 economic life &$ follows.. Asstt class Plani & ma¢hin¢ry Depreciation method and rnte 2510 reducing balanc¢ Cash and tash equivAlents Cash and cash equivalents comprise cash on hand and call deposits, and other short-terni highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificaDI risk of change in value. Page 9

Foley Meir Football Club Notes to the Financial Statements for the Year Ended 30 June 2024 7 Cash and tash equiY#lellts 2024 2023 Cash at bank 53,835 7.348 8 Fund5 Blattee at I Jul>. 2023 lttcorning resource5 Resources expended BAlanc¢ at 30 June 2024 Unrestricted funds General 171.879 171,338 (59,974 283,243 BalDce at I July 21122 Incoming Resources expended B¥4lance at 30 June 2023 Unre5tritted flld5 G¢n¢ral 53,219 163.645 (44,986) 171,878 Pa8ell

Foley Meir Football Club Trustees, Report The tsvstees. who are directors for the purposes of company law. present the annual report together with the financial statements and auditors, report of the charttable company for the y¢ar ended JO June 2024. Objectives and activities Objects and 4ims To further or benefii th¢ residents of all wards of Sioke-on-Trent and the neighbourhood. without distincti(Trn of sex, sexual orientation, ra¢¢ or of political. religious or other opinions by associating gether the said residents and the local authorihes, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recrealioD and leisure time occupation with lh¢ (Trbj¢ctive of improving conditions of life for the residents. The aims and objective of the club exiend to.. l. To offer coaching and comp¢titive OPEM)rnJnities in Football. 2. To promote the club wiihin th¢ local communitv. counry and the Foothall Association. 3. To ¢n5ure a duly of care to all m¢Enbers of the club. 4. To provide all its setvices in a wa) thai is fair to everyone. Nothing in this Constitution shall auihorise an applicaiion of the propem. of the CIO for the purposes which are not charitable in accordance with {sertion 7 of the Charitie5 ond Trustee Investment IS¢ot]2nd} Act 20051 and {section 2 of the Charities Act (Northern Ireland) 2008). OhJÉeilves. siraiegie5 tterlvlrtes Fvvtball and relat¢d activitie5. Public benefit The trustees confimi th* they have complied with the requirements of section 17 of the Charitie5 Act 2011 to hav¢ due regard ro the public benefii guidance published by the Charity Commission for England and Wale5. Trustees and officers Th¢ trllstees and offic¢rs s¢rYing during th¢ year and since the year end were as follows: Trustees: Mr Andrew Jobn Mappers¢)n Mr Liarn Gorden James Mr David CuTnmings Mr Siephen Haydn James Structiire? governance and mxtta8¢ment Nolure ofgowerning dL•cmeni CIO- Foundation. Arroiigements Jorsettln8 key mondgemeulper50ftnel remHnerorfon A.J. Mapperson. L.G. James, D. Cummings & S.H. James comprise the management team & they are not remuneraied. Page 2

Foley Meir Football Club Independent Examiner's Report to the trnstees of Foley Meir Football Club {'the Company,) I report to the charity truslees on my examinaiion of the ae¢ounts of the Company for the year ended 30 June 2024. Resp)n$ibilities b5 of report A5 the clwity's trustees of the Company (and a]so tts dire¢ioTS for the Purposes of companv law) you are responsible for ts)e preparation of the accounts in accordance with the requirements of th¢ Companies Act 2006 ('the 2006 Act,). Having satisfied melf that the accounts of the Company are not required to be audited under Pan 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your chariiy's accounts as caJTied out under section 145 of the Chan"tie5 Aci 2011 ('the 2011 Act'l. In carying out my examination I have followed the Directions given by the Charity Commission under section 14515Xb) of the 2011 Aci. Independent examiller's statement I have cornpleted my examination. I confirm that no matter5 have come to my attention in connection with the examination giving me cause to believe= l. accounting records were not kept in respea of Foley Meir Footba]I Club as required by sertion 386 of the 2006 Aci. or 2. the accoun(s do not accord with those records; or 3. the accounts do not comply with the accounting requirements of sectiOEJ 396 of the 2006 Aci other than any requirement that the accounts give a 'true and fair view which 15 not a matt¢r consid¢r¢d as part of an independent examination. or 4. the account5 have not been prepared in accordan¢¢ with the methods and principles of the Statement of R¢commended Practice for accouniing and r¢portin by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)]. I have no concerns and have come xross no other matters in connection with the examination to which attention should be drnwi in this report in order to enable a proper understanding of the a¢counts to be reached. 15 November 2024 Page 4

Foley Meir Football Club Detailed Statement of Financial Activities for the Year Ended 30 June 2024 Total 2024 Total 2023 Income and Endowments from: Donations and Itgacie5 {analysed below) Charitable activities (artalysed below) Other irtcome (analysed below) 133,011 34,479 3,848 150.264 12.674 707 Toral income 171,338 163.645 Expenditure OD: Raising funds (atlYSed below) Charitable activities (analysed below) (37.320) (22,654) (17.7961 127,190) Total expendiiure {59,974) {44,986) Net incoTne 111.364 118,659 Net movement in funds 111,3fA 118.659 Reconciliation offund5 Total funds brought forward 171.879 5),219 Total funds carried fonvard 283.243 171,878 This page does not fortn part of the Stary fitwicial 5tstements. Pa8e 13

Foley Meir Football Club Contents Reference and Admini5trdtive Detsils Tntstees, Report 2to3 Independent Examin¢Vs Rtport Siatemeni of Financial Activtiies 5106 Balance Sheet Notes to the Financial Sthtements 8t0 I I