Charity number: 1188884 Lawford Football Club Unaudited Trustees, report and financial statements For the period 2 April 2020 to 31 May 2021 Lawford Football Club Trustegs, Report For the period 2 April 2020 to 31 May 2021 REFERENCE AND ADMINISTRATIVE DETAILS For the period 2 April 2020 to 31 May 2021 Trustees Nicholas Anderson David Atlon Lloyd 8ellell John Duchars, Chair Susanne Grimwade Mark Simons James Tail Cad While Rggl¥tor0d Charlty Numbor 1188884 Prlnclpal Address S¢hool Lane. Lawford. Manningtree, E$$ex. C011 2HZ 8ankar8 Barclays Bank, 4 High Street, Manningtree, Essex. C011 1AF Independont Exarnlner Commvnily380, Winslevs House. High Stre81, Colchester. Essex. C01 1 UG Lawford Football Club Trustees. Report For the period 2 April 2020 to 31 May 2021 OBJECTIVES AND ACTIVITIES Objectives The charity's objectives are for the benefit of lh8 public generally. in particular the inhabilanls of Lawford and ils surrounding areas.. al lo advance the amateur sport of association football bl lo promote Community participation in healthy recreation by provmling facilities for plaw'ng association football cl lo provide and assist in providing facilities for 5POrt. recreation and other leisure lime occupation of people who have need of such facilities because of their youth, age, infirmity or disablernenl. povety or social and economic circumstances or for the public al large in the interests of social welfare and with the object of improving their ¢ondilions of lrfe. Actlvltles for achlovlng objectlvas Lawford Football Club seeks lo inspire and develop individuals of all ages lo enjoy and play football lo the best of their abilities. The charity seeks lo make participation in football available lo as many Individuals as possible within the l¢)cal community. There are three senior team$, induding a women's team, and thirteen teams in the yOLFlh and junior section, with ages fanging from U7s lo U18s. Over 250 individuals a￿ registered lo play for the Club. Central lo the elfry)s of the charity is that participation in f¢)olball is a positive experience. The charlly supports the development of players. encompassing both physical and mental wellbeing. PubllG 8onofit The Iruslees have paid due regard to guidance issued by the Charity Commission in de¢iding what activities the charity should undertake. ACHIEVEMENTS AND PERFORMANCE The start of the reportin9 period saw the ￿$triCt10n$ ￿lated lo the pandemic impact the Club's activitie$. From March 2020 grassrools football was suspended. with 2019120 leagues concluded without completion of matches and the John Lyall Pavilion and School Lane were shut lo all activities. In May 2020, during a lime of great uncertainty, League and FA Affiliations began for the 2020121 Season. In June 2020 training in small groups of 6 could began bul not until a COVID-19 Risk assessment was in place for training. Competilive training was allowed from Mid-July and competitive rnalches from the start of Seplember grassroots leagues were allowed to start. A NHS QR code was introduced for track and trace. revised Risk policies were introduced for the facilities based on a plethora of available and ever changing guidance. New Tiers guidance further complicated what activities could and could not take place because of travel restrictions for example. By the 5th November until Ihe 2TrJ December grassroots f¢y)Iball and all the facilities were shut again during another wave of COVID-19 infections. By the end of December. Tendring and all of Essex was placed in Tier 4 and all Grassroots football was slopped, not lo be resumed until the end of March 2021 with an opportunity to extend the 2020121 grassroots season until the end of June 2021. The Lawford Football Club Trustees. Report For the period 2 April 2020 to 31 May 2021 Juniorlyoulh league, which the Club is affiliated lo. look up this offer, whilst the Senior teams played some new cup cornpelilions. This has an been incredibly challenging lime. requiring lols of adjuslmenls and fantastic commitment of the Club volunteers Communication with the players, parenlslguardians was good Ihroughoul. This also ensured that when possible, grassroots football resumed al School Lane with full compliance lo guidance and legal expeclalions. There are approximately 40 volunteers al the Club. supporting 16 leams1184 JuniorNoulh.. 62 Senior Male,. 24 Senior Ladies) and the Club owe a great debt of gratitude lo every one of them. A special thanks to those who will be stepping down from Iheir voluntary role al the end of the season and lo those who are stepping in loo. From a financial position. whilst losing signrficanl tradit￿nal funding from Pavilion Tea Bar and Main Bar sales throughout this lime, the Club has been very lucky to have received grants from the Football Foundation lo replace goals, maintain the pitches and safely re￿pen the pavilion.11 was also very lucky lo receive contributions from Lloyds Banking Group lo reflect the volunteer hour5 of 3 employees. The main challenges in the 2019120 and 2020121 seasons have been highlighted bul there were also notable successes. 11 On th8 2r￿ April 2020 Lawlord Football Club became a wislered CIO charity 21 On the pitch maintenance fronl. the hard work of the Club volunteers saw School Lane awarded 1st place for the best kept football pitch by the Essex playing fields association. 31 The Senior 151 Team won the Essex & Suffolk Border League Challenge Cup 41 There was a Mini Kickers event for Reception and Year 1 children as a iasler and inlroduclion lo football.11 was very well allended by both boys and girls and a great Success. 51 There were healthy numbers of teams and players registered and maintained throughout the difficult limes. In the 2021122 season there are SpeCrf￿ areas of f¢xu$ and coftcenlralion required lo deliver aspects of the Club's 5-year football development plan as well as stability of the slruelure around the facililalion of F¢)olball for the local community. 1} Development of Facilities - 3G Pitch Plannin￿Application b. Fundraising Target of 40% ￿lId costs 2} Grow our volunteer base. a. Fill vacanl Officer roles. b. Encourage new volunteers lo bring their good ideas fomard. ¢. Encourage parenvguardian leam reps. 31 Relain Players and Teams CRC checks for all Managerslcoaches irrespective of age group b. Build the U18s Team lo progress into the Reserves11 sl Team. Back fill the U7s teams Introduce advanced Iraining sessions. e. Set-up Holiday football camps f. Set-up 'Wildcal' sessions for girls g. Set-up disability sessions h. Encourage and fund Young CoacheslRefslAmbassadors 41 A sociable Club a. More events- bringing all ages and sections together to feel as 'One' b. Appointment of a fundraising Officer There is a lol lo look forward lo and hard work required in the months ahead. Lawford Football Club Trustges, Report For the period 2 April 2020 to 31 May 2021 FINANCIAL REVIEW Going concern After making appropriate enquiries. the trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. For this reason. they continue lo adopt the gjing concern basis in preparing the financial stalemenls. Flnanclal revlew On registration of the Club as a charitable incorporated Ofganisalion ICIOI. the assets and liabilities were transferred from Lawford Football Club. an unincorporated association. The total funds iranslerred amounted lo £29,426 of which £666 related lo reslricled funds. The transfer of funds is recognised as other income in the charity's statement of financial acbvilies. Football activity was curtailed during the reporting period by covid-19 related reslriclions. This had a significant impact on the key drivers of the charity's financial performance. While registration fees were broadly Stable. ancillary income from bar and lea bar sales was a fraction of what had been achieved in previous periods. The charity was also ￿Mpelled lo cancel its major fund-raising event, the annual five-a-side lournamenl. Increased income from grants and donations helped offset some of the fall in income from other sources. The charity was successful in ils applicalion lo the Football Foundation for grants to prepare the clubhouse and pitches for the resumption of football activity as well as a contribution towards the ¢osl of new goals for the second 11 x11 pitch. Lloyd$ 8ank Foundation also kindly donated funds lo the charity through ils matched giving scheme and income from sponsorship remained strong. The Charity Is grateful lo all the organisalions and businesses that 5UPPOrt ils work. Total expenditure was lower than in previous pericrtfjs, mainly as a reflection of the reduced level of football activity. The charity benefited from lower aifilialion fees which were reduced lo reflect the impact of covid-19 related restrictions on Ihe previous season and lower costs for winter Iroining facilities. However. expen¢Jilure on pitch maintenance increa$ed. largely as the result of the funéing provided by the Football Foundation. Overall, excluding the as$el$ and liabilities transferred from the p￿dece$S0r organi$alion, the charity recorded a surplus of £4,483 for the reporting period. Overall, the charity recorded a surplus of £33.908 for the reporting period. The ¢harity'$ financial position remained secure. Resgrvgs poII¢y The charity holds funds in reserve lo meet unexpected demands that may arise, for example, it might have lo pay significant unexpected building maintenance costs, or rf il had to close the bar or kitchen for any reason, il would lose a signrficanl source of income. In selling the required level of reserves, the trustees have considered.. The normal, current and expected levels of fi)olball-related activity. The condition and service history of the charity's premises and significant integral elements, for example, electrical. plumbing. healing, drainage and security systems. The normal, current and planned levels of income received from ancillary activities induding the sale of food, snacks and drinks. The policy of the charity is lo hold resefves al a level equivalent lo between three and six month's football-relaled expenditure Ilotal expenditure less expenditure related lo ancillary acliviliesl. Lawlord Football Club Tru$toes' Report For the period 2 Aprll 2020 to 31 May 2021 The levd of reserves required is kept Under review by the tnjstees. Based on expected level of foolball-relaled aclivily for the next 12 months the IrLsslees intend lo maintain reserves of between £8,000 and £16,000. Funds held beyond this are designated for the potential development of an all-wealher playing facility by the charity. STRUCTURE. GOVERNANCE AND MANAGEMENT The charity was incorporated on 2 April 2020 as a charitable incorporaled organisalion {CIOI. It is governed by its conslilulion dated 2 April 2020. The Iruslees are elected by the members of the CIO under the terms of the conslilulion. The mernbers or Iruslees may also al any lime decide lo appoint a new Iruslee. A person appointed by the iruslees shall retire al the annual genefal meeting after his or her appointment. The minimum number of InJstees is 3 and the maximum is 12. The management of the charity is the re$pon$ibilily of the Iruslees. John Duchars Chalman Lavrtord Football Club Independent examiners. report For the period 2 April 2020 to 31 May 2021 I report on the accounts of Lawford FcM)Iball Club for the period ended 31 May 2021 which are sel out on pages 8 10 16. Respectlve responslbilities of trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity, Trustees consider that an audit is not required for this year (under section 144 {21 of the Charities Act 2011 {The Acll bul that an independent examination is needed. 11 is my responsibility lo.. Examine the a¢¢ounts Lsnder section 145 of th8 Charities Act. To foll¢)w the pro¢edures laid (Jown in the General Directions given by the Chafily Commissioners (under section 14515Mb) of the Charities Act, and To State whether particular mallers have come to my attention. Basls of Independent examlner's Statement My examination was carried out in accordance wlh the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. 11 also includes considerations of any unusual items or disclosure$ in the ac¢ount5, and seeking explanations from you as Iruslees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit an(J consequently I do not express an audit opinion on the view given by the ac¢ounls. Indgpondent èxamlner's stat8m•nt In the course of my examination, no material matters have come lo my attention whi¢h gives me cause lo believe that in, any material r8SP8cI.' the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the acc•JJnling re￿rdS.. or the a¢counls did not ¢omply with the applicabl8 requirements concerning the form and conlenl of the accounts sel out in the Charilies {Accounls and Reports) Regulations 2008 other than any requirement Ihal the accounis give a Irue and fail view which is not a maller ¢onsidered as part of an independent examination. I have come across no other matters in connection wlh the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Shelley-marie Rudling FMAAT MTQB for 2nd on behalf of.. Community360 Winsley s House. High Street. Colchesler, Essex C01 1UG Dale 2] fv4.- 2021 Lawford Football Club Statement of financial activities For the perlod 2 April 2020 to 31 May 2021 Unrestrlcted Funds 2021 Rostricted Funds 2021 Total Funds 2021 Noto Incomè from". Dollalions and legacies Charitable activities Other trading activities Other income.. Merger income 2.579 29,013 2,579 35,953 4,445 6,940 4,445 16 28,759 666 29.426 Total Incom• 60,351 12,OS1 72,402 Expondlture on: Raising funds Charitable activities 12201 {28.7581 12201 138,2741 19,5161 Total eX￿ndItur0 {28,9781 19,5161 138.494} Not movom•nt In funds 31.373 2.538 33,908 Reconclllatlon of funds: Total funds brought forward Total funds carrled forward 31,373 2,536 33,908 The notes on pages 10 10 16 fomi part of these financial stalemenls. Lawford Football Club Balance sheet As at 31 May 2021 31-May 2021 Note Fixed assets Tangible assets 3,494 Total flxed assets 3.494 Current assets Stocks Debtors Cash al bank and in hand 845 1,753 31,815 Total curront a$sds 34.413 Creditors.. Amounts falling due within one year 10 13,9991 Not ¢urront a88et8 or Ilabllltl 30.414 Not assets 33,908 Funds Restricted funds 2.536 Unreslricled funds 31.373 Total funds 12 33,908 The notes on pages 10 10 16 form part of these financial stslemenls. The financial statements were approved by the trustees on 14 September 2021 John Duchars Chalrman LawFord Football Club Notes to Iho financial statements For the period 2 April 2020 to 31 May 2021 l. Accounting Policigs Gengral information and basls of proparatlon Lawford Football Club is a charitable incorporated organisal*)n registered with the Charity Commission for England and Wales Icharity Registered Number 11888841. The financ￿1 statements have been prepared lo give a 'lnJe and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the exlenl required lo provide a 'lrue and fair, view. This departure has involved following the Charities SORP IFRS 1021 published in October 2019 rather than the Accounting and Reporting by Charities". Slalemenl of Recommended Practice effective from l April 2005 which has since been withdrawn. The financial slalemenls have been prepared under the historical cost convention with items recognised al cost Of transaction value unless oihefwise slated in the relovanl notes lo these accounts. The finan¢ial slalemenls have been prepared in accordance with the Slalemenl of Recommended Practice.. Accounting ané Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republi¢ of Ireland IFRS 1021 and Charities Act 2011. The ¢harily ha$ taken advaniage of the provisions in the SORP for ¢harilies applying FRS 102 Update Bulletin 1 not lo prepare a Slalemenl of Cash Flows Lawforé Football Club conslilules a public benefit entity as defined by FRS 102. The financial slalemenls have been prepared on a going concern basis under the historic cost convention, modified lo include certain items al fair value. The financial sialemenls are presenloé in slerting, which is the fun¢lional currency of the charity and rounded lo the nearest whole pound. The signrficanl accounting policies applied in preparation of these financial slalemenls are Sel out below. Golng Goncom Al the lime of approving the financial stalemenls. the Injstees have a ￿8$Onable expectation that the charity has adequate resources lo ¢onlinue in operational existence for Ihe foreseeable future. The Iruslees continue lo adopt Ihe going concern basis of a¢¢ountsng in preparing the financial slalemenls. Income Income is recognised when the charily is legally enlilled lo it after any performance conditions have been mel. the amounts can be measured feliably, and il is probable Ihal ineome will be received. Cash donations are recognised on f￿1p1. Other donations are recognised once the charity has been notified of the donation unless perfom)ance conditions require deferral of the amount. Income lax recoverable in relation to donations received under Grft Aid or deeds of covenant is recognised al the lime of the donation. io Lawford Football Club Notgs to the financial statements For the period 2 April 2020 to 31 May 2021 Expenditurè Expenditure is recognised once there is a legal or constructsve obligation lo transfer economic benefit lo a third party, il is probable that a transfer of economic benefiis will be required in settlement and the amount of the obligation can be measured reliably. Costs of raising funds comprise the costs associated with aitracling donations. grants and legacies and the costs of trading for fundraising purposes. Charitable expenditure comprises Ihose costs incurred by the charity in the delivery of ils activitie$ and services for ils beneficiaries. Tangible fixed as8ots and dopre¢iation Tangible fixed as$et5 are measured al cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided al rates calculated lo write off the co$1 of fixed assets, less eslimaled residual value, over their expected useful lives on the followng basis.. Football facilitses S year$ Clubhouse & kitchen equipment 3 years Fixtures & fillings 3 year$ Stock Stock held, which comprises g￿dS purchased for resale, is slated al the l¢)wer of cost and nel realisable value. Debtor8 Trade and other (Jeblors are recognised al the settlement amount. Cash at bank and In hand Cash al bank and in hand includes cash and short term highly liquid inveslmenls wlh a short malurily of three months or less from the dale of acquisition or opening of Ihe deposit or similar account. Credltors payable wlthin one year Creditors are recognised when the charity has a plesenl or conslruclive obligation resulting from a past event and seltsemenl is expected lo result in an outtlow of economic benefits. Fund accountlng Unreslricled funds which are available for use al the discretion of the tnjslees in furtherance of th8 general objectives of the charity and which have nol been designated for other purposes. Reslricled funds are funds which are to be used in accordance with specific resln'ctions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the spectfic fund. Th8 aim and use of each reslricled fund is sel out in the notes lo the financial statements. Reportlng pgriod The finaneial statements are presented for 2 period longer than one year due lo this being the first reporting period as a charitable incorporated organisalion. The Iruslees have legal authority lo change the reporting period by virtue of the dub's stnjcture as a charitable incorporated organisalion. li Lawford Football Club Notes to thg financial statements For the period 2 April 2020 to 31 May 2021 2. Income from donatlons & legacies Unrestricted Funds 2021 Restricted Funds 2021 Total Funds 2021 Donations 2,579 2.579 2,579 2.579 3. Income from charltable actlvStlg8 Unrostrlctod Funds 2021 Restrlctad Funds 2021 Total Funds 2021 Membership fee$ Tea bar Main bar Grants Pitch hire Other income 22,529 2.036 3.582 22,529 2.036 3.582 6,940 450 416 35,953 6.940 450 416 29,013 8.940 4. Other tradlng Incom• Unrestrlcted Funds 2021 R8Strlded Funds 2021 Total Fund$ 2021 Sponsorship 4,445 4,445 4,445 4,445 S. Cost of raising funds Unrgstricted Funds 2021 Reytrictgd Funds 2021 Total Funds 2021 Adminislralion fees 220 220 220 220 12 Lawford Fi)otball Club Notes to the financial statements For the period 2 April 2020 to 31 May 2021 6. Exponditurè on charitablg activities Unrestri¢tgd Funds 2021 Restricted Funds 2021 Total Funds 2021 Affiliation & registration fees Tea bar Main Bar Fines Match official fees Football equipment Football team kil Training Rent 779 1,227 2.695 1.174 2.201 529 2.209 1,035 1,425 7.289 3.408 779 1,227 2,695 1,174 2.201 529 6,654 1.03S 1,425 7,289 3,908 4,037 1,600 210 1,983 398 250 879 38,274 4,445 Building maintenance Pitch maintenanc8 Awards day Coaching qualificalK)ns Oeprecialion Bank & other fees Independent examiners fee Other 500 4,037 1.600 210 1.450 533 250 879 28,758 9.516 13 Lawford Football Club Notes to thè financial statements For the period 2 April 2020 to 31 May 2021 7. Tangible flxed assets Clubhouse & kitchen equlpmènt Football Facllitles Total Cost Al 1 April 2020 Additions Al 31 May 2021 6,794 6,794 3,180 3,180 9.974 9,974 Depre¢latlon Al 1 April 2020 Additions Charge for the period Al 31 May 2021 12,0261 11.5041 3,5301 12,4711 14791 12,9501 14,4971 11,9831 16,4801 Net book value Al 1 April 2020 Al 31 May 2021 230 3,494 Stocks 31-May 2021 Goods for resale 845 845 9. Debtors 31.may 2021 Other debtors 1,753 1,753 14 Lawford Football Club Notes to the financial statements For the period 2 April 2020 to 31 May 2021 10. Credltors: Amounts following due within one year 31.may 2021 Trade creditors Accruals and deferred income Other creditors 1,294 2,455 250 3,999 11. Statement of funds 01-Apr 2020 31-May 2021 Incom• Expendlture Football Foundation General Funding Club Preparation Fund Pitch Preparation Fund 2,106 15331 15001 14,0371 1,573 5.000 963 Sponsored kit 4.445 14,4451 Total restrlcted funds 12,051 19,5161 2,536 Total unr•$trfGted fund8 60,351 {28.9781 31,373 Total fund$ 72.403 {38.4941 33.908 Football Foundation General Funding.. Contribution lowar(Is th8 purchase of new goalposts. Foolb811 Foundation Club Preparation Fund.. Funding for clubs that manage their own clubhouse lo make the necessary changes and modificatsons lo allow them lo reopen following the covid-19 related closure. Football Foundation Pitch Preparation Fund.. Funding for dubs that have lost out on normal revenue streams during the covid-19 pandemic, helping them lo get their pitches ready for when il is safe lo pl8y f¢x)Iball again. 15 Lawford Football Club Notes to the flnaneial statements For the poriod 2 April 2020 to 31 May 2021 12. Analysis of not assets between funds Unrestri￿od funds 2021 R•strl¢tod funds 2021 Total funds 2021 Tangible fixed 8ssel$ Cash al bank and in hand Other current assets Credit￿$ due within one year 1.921 30,852 2,598 13,9991 31.373 1.573 3,494 31,815 2.598 13,9991 33,908 2,536 13. Oporatlng lea80 commltm•nts Al 31 May 2021 the total of the charity's future minimum lease paymenis under non