Company registration number: CE020021 Charity registration number: 1186974
## Foley Meir Football Club
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 June 2025
McIntosh Accountants Limited
## **Foley Meir Football Club**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5 to 6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 to 11|
## **Foley Meir Football Club**
## **Reference and Administrative Details**
**Charity Registration Number** 1186974 **Company Registration Number** CE020021 **Registered Office** Foley Meir FC Whitcombe Road Stoke-on-Trent ST3 6AU
Page 1
## **Foley Meir Football Club**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 30 June 2025.
## **Objectives and activities**
## _**Objects and aims**_
To further or benefit the residents of all wards of Stoke-on-Trent and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving conditions of life for the residents.
The aims and objective of the club extend to:
1. To offer coaching and competitive opportunities in Football.
2. To promote the club within the local community, county and the Football Association.
3. To ensure a duty of care to all members of the club.
4. To provide all its services in a way that is fair to everyone.
Nothing in this Constitution shall authorise an application of the property of the CIO for the purposes which are not charitable in accordance with (section 7 of the Charities and Trustee Investment (Scotland) Act 2005) and (section 2 of the Charities Act (Northern Ireland) 2008).
## _**Objectives, strategies and activities**_
Football and related activities.
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mr Andrew John Mapperson Mr Liam Gorden James Mr David Cummings Mr Stephen Haydn James
## **Structure, governance and management**
## _**Nature of governing document**_
CIO - Foundation.
## _**Arrangements for setting key management personnel remuneration**_
A.J. Mapperson, L.G. James, D. Cummings & S.H. James comprise the management team & they are not remunerated.
Page 2
## **Foley Meir Football Club**
## **Trustees' Report**
## **Statement of trustees' responsibilities**
The trustees (who are also the directors of Foley Meir Football Club for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Disclosure of information to auditor**
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on 13 March 2026 and signed on its behalf by:
......................................... Mr Andrew John Mapperson Trustee
Page 3
## **Foley Meir Football Club**
## **Independent Examiner's Report to the trustees of Foley Meir Football Club ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
## **Responsibilities and basis of report**
As the charity’s trustees 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 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of Foley Meir Football Club as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with 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
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting 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 102)].
I have no concerns 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.
......................................
13 March 2026
Page 4
## **Foley Meir Football Club**
## **Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8
**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8|**Unrestricted**
**funds**
**£**
34,558
44,658
1,987
81,203
(47,871)
(19,529)
(67,400)
13,803
13,803
283,242
297,045
**Unrestricted**
**funds**
**£**
133,011
34,479
3,848
171,338
(37,320)
(22,654)
(59,974)
111,364
111,364
171,879
283,243|**Total**
**2025**
**£**
34,558
44,658
1,987|
|---|---|---|
|||81,203|
|||(47,871)
(19,529)|
|||(67,400)|
|||13,803|
|||13,803
283,242|
|||297,045|
|||**Total**
**2024**
**£**
133,011
34,479
3,848|
|||171,338|
|||(37,320)
(22,654)|
|||(59,974)|
|||111,364|
|||111,364
171,879|
|||283,243|
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 8 to 11 form an integral part of these financial statements. Page 5
## **Foley Meir Football Club**
## **Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
The funds breakdown for 2024 is shown in note 8.
The notes on pages 8 to 11 form an integral part of these financial statements. Page 6
## **Foley Meir Football Club**
## **(Registration number: CE020021) Balance Sheet as at 30 June 2025**
|**Note**
**Fixed assets**
Tangible assets
6
**Current assets**
Cash at bank and in hand
7
**Creditors: Amounts falling due within one year**
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
8|**2025**
**£**
240,742
56,304
(1)
56,303
297,045
297,045
297,045|**2024**
**£**
229,407
53,835
1|
|---|---|---|
|||53,836|
|||283,243|
|||283,243|
|||283,243|
For the financial year ending 30 June 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 5 to 11 were approved by the trustees, and authorised for issue on 13 March 2026 and signed on their behalf by:
.........................................
Mr Andrew John Mapperson Trustee
The notes on pages 8 to 11 form an integral part of these financial statements. Page 7
## **Foley Meir Football Club**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **1 Charity status**
The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: Foley Meir FC Whitcombe Road Stoke-on-Trent ST3 6AU
These financial statements were authorised for issue by the trustees on 13 March 2026.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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 (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Foley Meir Football Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Page 8
## **Foley Meir Football Club**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class** Plant & machinery
**Depreciation method and rate** 25% reducing balance
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 9
## **Foley Meir Football Club**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **3 Income from donations and legacies**
|Grants, including capital grants;
Government grants
Regular giving and capital donations
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
10,375
24,183
34,558
133,011|**Total**
**funds**
**£**
10,375
24,183|
|---|---|---|
|||34,558|
|||133,011|
## **4 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
## **5 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **6 Tangible fixed assets**
|**Cost**
At 1 July 2024
Additions
At 30 June 2025
**Depreciation**
At 1 July 2024
Charge for the year
At 30 June 2025
**Net book value**
At 30 June 2025
At 30 June 2024|**Land and**
**buildings**
**£**
177,344
23,675
201,019
-
-
-
201,019
177,344|**Furniture and**
**equipment**
**£**
99,881
900
100,781
47,818
13,240
61,058
39,723
52,063|**Total**
**£**
277,225
24,575|
|---|---|---|---|
||||301,800|
||||47,818
13,240|
||||61,058|
||||240,742|
||||229,407|
Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings and £201,019 (2024 - £177,344) in respect of leaseholds.
Page 10
## **Foley Meir Football Club**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
|**7**
**Cash and cash equivalents**
Cash at bank
**8**
**Funds**
**Unrestricted funds**
General
**Unrestricted funds**
General|**Balance at 1**
**July 2024**
**£**
283,242
**Balance at 1**
**July 2023**
**£**
171,879|**Incoming**
**resources**
**£**
81,203
**Incoming**
**resources**
**£**
171,338|**2025**
**£**
56,304
**Resources**
**expended**
**£**
(67,400)
**Resources**
**expended**
**£**
(59,974)|**2024**
**£**
53,835|
|---|---|---|---|---|
|||||**Balance at 30**
**June 2025**
**£**
297,045|
|||||**Balance at 30**
**June 2024**
**£**
283,243|
Page 11
## **Foley Meir Football Club**
## **Statement of Financial Activities by fund for the Year Ended 30 June 2025**
## **Unrestricted Funds**
|**Unrestricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Charitable activities
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2025**
**£**
34,558
44,658
1,987
81,203
(47,871)
(19,529)
(67,400)
13,803
13,803
283,242
297,045|**Total**
**Unrestricted**
**Funds**
**2024**
**£**
133,011
34,479
3,848|
|||171,338|
|||(37,320)
(22,654)|
|||(59,974)|
|||111,364|
|||111,364
171,879|
|||283,243|
This page does not form part of the statutory financial statements. Page 12
## **Foley Meir Football Club**
## **Detailed Statement of Financial Activities for the Year Ended 30 June 2025**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Charitable activities (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2025**
**£**
34,558
44,658
1,987
81,203
(47,871)
(19,529)
(67,400)
13,803
13,803
283,242
297,045|**Total**
**2024**
**£**
133,011
34,479
3,848|
|---|---|---|
|||171,338|
|||(37,320)
(22,654)|
|||(59,974)|
|||111,364|
|||111,364
171,879|
|||283,243|
This page does not form part of the statutory financial statements. Page 13
## **Foley Meir Football Club**
## **Detailed Statement of Financial Activities for the Year Ended 30 June 2025**
|**_Donations and legacies_**
UK Government grants
Sponsorship
**_Charitable activities_**
Primary purpose trading
**_Other income_**
Other income
**_Raising funds_**
Purchases
Property repairs
**_Charitable activities_**
Water rates
Light, heat and power
Insurance
Computer software and maintenance costs
Trade subscriptions
Charitable donations
Sundry expenses
Motor expenses
Bank charges
Depreciation of plant and machinery|**Total**
**2025**
**£**
10,375
24,183
34,558
44,658
44,658
1,987
1,987
(37,813)
(10,058)
(47,871)
(288)
(1,313)
(827)
(449)
(2,574)
(100)
(240)
(475)
(22)
(13,241)
(19,529)|**Total**
**2024**
**£**
107,266
25,745|
|---|---|---|
|||133,011|
|||34,479|
|||34,479|
|||3,848|
|||3,848|
|||(25,638)
(11,682)|
|||(37,320)|
|||(371)
(1,313)
(731)
(389)
(2,296)
-
(200)
-
-
(17,354)|
|||(22,654)|
This page does not form part of the statutory financial statements. Page 14