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2025-05-31-accounts

Charity number: 1188884

Lawford Football Club

Unaudited

Trustees' report and financial statements For the period 1 June 2024 to 31 May 2025

Lawford Football Club

Trustees’ Report

For the period 1 June 2024 to 31 May 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Nicholas Anderson David Atton Lloyd Bellett John Duchars, Chair Michael Lace (resigned 29 March 2025) Thomas Layzell (appointed 17 April 2025) Michelle Macrae Deborah McSweeney (appointed 17 April 2025) Daniel Sage Carl White

Registered Charity Number

1188884

Principal Address

School Lane, Lawford, Manningtree, Essex, CO11 2HZ

Bankers

Barclays Bank, 9 High Street, Colchester, Essex, CO1 1DA

Independent Examiner

Community360, Winsley's House, High Street, Colchester, Essex, CO1 1UG

2

Lawford Football Club

Trustees’ Report For the period 1 June 2024 to 31 May 2025

OBJECTIVES AND ACTIVITIES

Objectives

The charity’s objectives are for the benefit of the public generally, in particular the inhabitants of Lawford and its surrounding areas:

Activities for achieving objectives

Lawford Football Club seeks to inspire and develop individuals of all ages to play and enjoy football to the best of their abilities. The charity seeks to make participation in football available to as many individuals as possible within the local community. Central to the ethos of the charity is that participation in football is a positive experience. The charity supports the development of players, encompassing both physical and mental wellbeing.

There are nineteen teams including two senior teams together with seventeen teams in the youth & junior section from U7s to U15s. In addition, the Club provides non-competitive training for boys from Reception to Year 2 and for girls from Reception to Year 3. Over 300 individuals are registered as members of the Club.

Public Benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

ACHIEVEMENTS AND PERFORMANCE

First and foremost, the Club would like to thank Michael Lace, who has stepped down as a trustee and the many roles he undertook at the Club over the past three seasons. During that time his energy saw the teams supported by the Club increase from 14 to 19, including Girls teams, and backfill of U7 teams from the Fun Football sessions he introduced. His other voluntary work (not exhaustive) included Fixture Secretary, awards day and tournament organiser, youth player/team development, and even pitch marking too. He will be missed enormously.

The 2024/25 season was a successful one once again. There were approximately 50 volunteers at the Club, and this had grown with the continuation of Fun Football and the increased number of teams by another 3. The trustees and the volunteers supported 19 teams and the Club owes a great debt of gratitude to every one of them. Special thanks to our Club secretaries, treasurers, and those maintaining the pitches and pavilion. They provided the stability, not recognised enough, for the Club to thrive and grow from.

Lawford Football Club had 4 affiliated sections: Lads, Ladies, Junior and Girls. Each section was once again awarded the FA England Football Accreditation. That demonstrated the continued high standards and safe provision of football opportunities at School Lane under its banner. Many thanks to the managers and coaches especially for maintaining the current or obtaining the mandatory qualifications expected of them. Sadly, the Lads Reserve team could not be affiliated due to a lack of players but that

3

Lawford Football Club

Trustees’ Report For the period 1 June 2024 to 31 May 2025

issue will be resolved for the 2025/26 season, and the player pathway from Youth to Senior football restored.

The Club continued to be in a sound financial position and is extremely grateful for the financial support that was given in the 2024/25 season, including several new team sponsors, highlighted on the Club website. This enabled registration costs to remain low and help promote the ethos of the Club, football opportunities for all. Several applications were submitted to Football Foundation Schemes, and the Club received significant grants towards:

There were several focus areas set at the start of the 2024/25 season which were achieved with notable successes.

At the end of the season, a club questionnaire was sent to all the members. The responses were very positive with notable highlights:

It also highlighted what the Club could do better, such as:

‘

It has certainly provided focus for the 2025/26 season along with the other areas required to deliver further aspects of the Club’s 5-year football development plan. The focus will ensure stability of the structure around the facilitation of football for the local community.

There are several items already ongoing, with various initiatives. Some need to be organised preseason 2025/26 and ongoing throughout it.

4

Lawford Football Club

Trustees’ Report For the period 1 June 2024 to 31 May 2025

HAVE BEEN PROPOSED

There is a lot to look forward to and hard work required in the coming months and 2025/26 season ahead.

FINANCIAL REVIEW

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Financial performance and position

Football activity continued to grow at the charity, principally driven by a further increase in player numbers across the youth and junior section. However, income from memberships for the senior section declined reflecting the absence of a Reserves team this season. Income from the provision of non-competitive training was also lower compared to the prior year. Overall, income from memberships fees increase from £35,497 to £36,938. Lawford Ladies FA Cup success in the prior year was not repeated this year resulting in a significant reduction in income from prize money. Ancillary revenue from food and drink sales was impacted by a smaller number of senior teams and the scaling back of non-competitive training although the impact on profits was partially mitigated by price increases.

The charity benefitted from a £27,490 Football Foundation grant towards the purchase of a replacement tractor and mower attachment. The Football Foundation also provided grant funding for the second year of a six-year grass pitch improvement programme, while Lawford Parish Council provided a grant for essential repairs to the clubhouse boiler. Total grant income increased from £28,068 to £41,290.

5

Lawford Football Club

Trustees’ Report For the period 1 June 2024 to 31 May 202

Businesses that supported the charity through kit sponsorship included BattlePark, CLCS Sports, DOTT Design, East Anglian Financial Planning, Family Affect, Foila Waste Management, NatWest, Royal Mail, Rose Builders, RWC Group, The Mogul, thisfitmum and UpwardComms. Gigaclear remained a sponsor of the Club, through the provision of broadband services to the clubhouse. The charity is grateful to all the organisations and businesses that support its work.

Notable areas of higher expenditure reflected the increased use of third-party facilities for winter training and a substantial increase in the depreciation charge following investment in new equipment. Expenditure related to the operation of the bar and coffee bar decreased reflecting lower food and drink sales.

Overall, the charity recorded a surplus of £36,214 compared to a surplus of £29,468 for the previous financial year. Much of this increase reflects the required treatment of grants in the charity’s financial statements. While grant income is reflected as soon as the provision of grant is certain, the related expenditure is recognised over several subsequent years.

The charity continued to invest in equipment and facilities to support its activities and maintains a strong relationship with Lawford Parish Council, its landlord at School Lane.

The charity’s financial position remains secure.

Reserves policy

The charity holds funds in reserve to meet unexpected demands that may arise, for example, it might have to pay significant unexpected building maintenance costs, or if it had to close the bar or kitchen for any reason, it would lose a significant source of income. In setting the required level of reserves, the trustees have considered:

The policy of the charity is to hold reserves at a level equivalent to between three and six month's football-related expenditure (total expenditure less expenditure related to ancillary activities).

The level of reserves required is kept under review by the trustees.

Based on the expected level of football-related activity for the next 12 months the trustees intend to maintain reserves of between £21,000 and £42,000. Funds held beyond this are designated for committed contributions by the charity towards the agreed pitch improvement programme at School Lane.

6

Lawford Football Club

Trustees’ Report

For the period 1 June 2024 to 31 May 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity was incorporated on 2 April 2020 as a charitable incorporated organisation (CIO). It is governed by its constitution dated 23 September 2023.

The trustees are elected by the members of the CIO under the terms of the constitution. The members or trustees may also at any time decide to appoint a new trustee. A person appointed by the trustees shall retire at the annual general meeting after his or her appointment.

The minimum number of trustees is 3 and the maximum is 12.

The management of the charity is the responsibility of the trustees.

John Duchars Chairman

7

Lawford Football Club

Independent examiners’ report For the period 1 June 2024 to 31 May 2025

I report on the accounts of Lawford Football Club for the year ended 31 May 2025 which are set out on pages 9 to 18.

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 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s Statement

My examination was carried out in accordance with 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. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

David Courtier FMAAT AATQB for and on behalf of:

Community360 Winsley’s House, High Street, Colchester, Essex Date 23[rd] October 2025

8

Lawford Football Club

Statement of financial activities For the period 1 June 2024 to 31 May 2025

Note
Income from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
2025
£
1,100
78,092
6,286
85,478
(3,089)
(75,801)
(78,890)
6,587
63,818
70,405		 Restricted
Funds
2025
£
0
41,290
12,340
53,630
0
(24,003)
(24,003)
29,627
18,340
47,967		 Total
Funds
2025
£
1,100
119,382
18,625
139,107
(3,089)
(99,804)
(102,893)
36,214
82,157
118,372		 Total
Funds
2024
£
2,076
115,278
12,719
130,074
(2,842)
(97,764)
(100,606)
29,468
52,690
82,157

The notes on pages 11 to 18 form part of the financial statements.

9

Lawford Football Club Balance sheet As at 31 May 2025




Note
Fixed assets
Tangible assets
7
Total fixed assets
Current assets
Stocks
8
Debtors
9
Cash at bank and in hand
Total current assets
Creditors: Amounts falling due within one year
10
Net current assets or liabilities
Net assets
11
Funds
Restricted funds
Unrestricted funds
Total funds
12		 31-May
2025
£

8,905
8,905
1,532
36,857
73,674
112,063
(2,596)
109,467
118,372
47,967
70,405
118,372		 31-May
2024
£
11,756
11,756
1,554
482
69,542
71,578
(1,177)
70,401
82,157
18,340
63,818
82,157

The notes on pages 11 to 18 form part of the financial statements.

The financial statements were approved by the trustees on 19 October 2025.

John Duchars Chairman

10

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

1. Accounting Policies

General information and basis of preparation

Lawford Football Club is a charitable incorporated organisation registered with the Charity Commission for England and Wales (Charity Registered Number 1188884).

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

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 notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows

Lawford Football Club constitutes a public benefit entity as defined by FRS 102.

The financial statements have been prepared on a going concern basis under the historic cost convention, modified to include certain items at fair value. The financial statements are presented in sterling, which is the functional currency of the charity and rounded to the nearest whole pound.

The significant accounting policies applied in preparation of these financial statements are set out below.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

11

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Tangible fixed assets and depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less estimated residual value, over their expected useful lives on the following basis:

Football facilities 5 years Clubhouse & kitchen equipment 3 years Fixtures & fittings 5 years Buildings 10 years

Stock

Stock held, which comprises goods purchased for resale, is stated at the lower of cost and net realisable value.

Debtors

Trade and other debtors are recognised at the settlement amount.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors payable within one year

Creditors are recognised when the charity has a present or constructive obligation resulting from a past event and settlement is expected to result in an outflow of economic benefits.

Fund accounting

Unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions 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 specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Reporting period

The trustees have legal authority to change the reporting period by virtue of the club's structure as a charitable incorporated organisation.

12

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

2. Income from donations & legacies

Donations
Total 2024		 Unrestricted
Funds
2025
£
1,100
1,100
2,076		 Restricted
Funds
2025
£
0
0
0		 Total
Funds
2025
£
1,100
1,100
2,076		 Total
Funds
2024
£
2,076
2,076

3. Income from charitable activities

Membership fees
Food & drink sales
Grants
Season end events
Other fund-raising activities
Pitch hire
FA Cup
Other income
Total 2024		 Unrestricted
Funds
2025
£
36,938
35,857
0
901
892
1,775
450
1,280
78,092
87,210		 Restricted
Funds
2025
£
0
0
41,290
0
0
0
0
0
41,290
28,068		 Total
Funds
2025
£
36,938
35,857
41,290
901
892
1,775
450
1,280
119,382
115,278		 Total
Funds
2024
£
35,497
41,847
28,068
787
830
1,545
5,800
905
115,278

4. Other trading income

Sponsorship
Tournaments
Total 2024		 Unrestricted
Funds
2025
£
0
6,286
6,286
5,643		 Restricted
Funds
2025
£
12,340
0
12,340
7,076		 Total
Funds
2025
£
12,340
6,286
18,625
12,719		 Total
Funds
2024
£
7,076
5,643
12,719

13

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

5. Cost of raising funds

Tournaments
Other fund-raising activities
Administration fees
Total 2024		 Unrestricted
Funds
2025
£
3,069
0
20
3,089
2,842		 Restricted
Funds
2025
£
0
0
0
0
0		 Total
Funds
2025
£
3,069
0
20
3,089
2,842		 Total
Funds
2024
£
2,772
50
20
2,842

6. Expenditure on charitable activities

Affiliation & registration fees
Fines
Match official fees
Football equipment
Football team kit
Pitch hire
Coaching qualifications
Food & drink
Season end events
Rent
Utilities
Building maintenance
Pitch maintenance
Depreciation
Bank & other fees
Independent examiners fee
Administration & other costs
Total 2024		 Unrestricted
Funds
2025
£
2,294
763
4,805
3,221
2,671
10,731
1,265
21,305
2,888
1,425
11,686
6,902
2,091
2,104
747
440
464
75,801
79,520		 Restricted
Funds
2025
£
0
0
0
0
6,608
0
0
0
0
0
5,731
1,000
9,396
1,267
0
0
0
24,003
18,245		 Total
Funds
2025
£
2,294
763
4,805
3,221
9,279
10,731
1,265
21,305
2,888
1,425
17,417
7,902
11,487
3,371
747
440
464
99,804
97,764		 Total
Funds
2024
£
2,107
786
4,777
3,435
8,643
7,596
975
26,501
3,079
1,425
16,168
4,263
11,940
3,411
756
440
1,463
97,764

14

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

7. Tangible fixed assets

Cost
At 1 June 2024
Additions
At 31 May 2025
Depreciation
At 1 June 2024
Charge for the
period
At 31 May 2025
Net book value
At 31 May 2024
At 31 May 2025		 Buildings
£
3,450
0
3,450
(345)
(345)
(690)
3,105
2,760		 Football
facilities
£
15,776
0
15,776
(8,706)
(2,284)
(10,989)
7,070
4,786		 Clubhouse
& kitchen
equipment
£
4,614
0
4,614
(3,944)
(335)
(4,279)
669
335		 Fixtures &
fittings
1,520
520
2,040
(608)
(408)
(1,016)
912
1,024		 Total
£
25,359
520
25,879
(13,603)
(3,371)
(16,974)
11,756
8,905
8. Stocks
Goods for resale
9. Debtors
Prepayments and accrued income
Other debtors
10. Creditors: Amounts following due within one year
Trade creditors
Accruals
Deferred income		 2025
£
1,532
1,532
2025
£
36,834
23
36,857
2025
£
351
575
1,670
2,596		 2024
£
1,554
1,554
2024
£
357
125
482
2024
£
35
502
640
1,177

15

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

11. Analysis of net assets between funds

Current period
Tangible fixed assets
Cash at bank and in hand
Other current assets
Creditors due within one year
Previous period
Tangible fixed assets
Cash at bank and in hand
Other current assets
Creditors due within one year		 Unrestricted
funds
2025
£
4,891
56,711
10,899
(2,096)
70,405
Unrestricted
funds
2024
£
6,475
56,483
2,036
(1,177)
63,818		 Restricted
funds
2025
£
4,014
16,962
27,490
(500)
47,967
Restricted
funds
2024
£
5,281
13,058
0
0
18,340		 Total
funds
2025
£
8,905
73,674
38,389
(2,596)
118,372
Total
funds
2024
£
11,756
69,542
2,036
(1,177)
82,157

16

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

12. Statement of funds

Current period
Football Foundation
Small Grants Scheme
Grass Pitch Maintenance Fund
Maintenance works
Machinery
Tendring Community Fund
Lawford Parish Council
Sponsored kit & services
Total restricted funds
Total unrestricted funds
Total funds
Previous period
Football Foundation
Small Grants Scheme
Grass Pitch Maintenance Fund
Maintenance works
Tendring Community Fund
Barclays Community Football Fund
Sponsored kit & services
Total restricted funds
Total unrestricted funds
Total funds		 2024
£
5,281
3,058
0
10,000
0
0
18,340
63,818
82,157
2023
£
1,440
0
0

0
0
1,440
51,250
52,690		 Income
£
0
12,800
27,490
0
1,000
12,340
53,630
85,478
139,107
Income
£
5,108
12,800
10,000
160
7,076
35,144
94,929
130,074		 Expenditure
£
(1,267)
(9,396)
0
0
(1,000)
(12,340)
(24,003)
(78,890)
(102,893)
Expenditure
£
(1,267)
(9,742)
0
(160)
(7,076)
(18,245)
(82,361)
(100,606)		 2025
£
4,014
6,462
27,490
10,000
0
0
47,967
70,405
118,372
2024
£
5,281
3,058
10,000
0
0
18,340
63,818
82,157

Football Foundation Small Grants Scheme: Contributions towards the purchase of new goals and storage container.

Football Foundation Grass Pitch Maintenance Fund: Six-year programme of tampered funding to improve grass pitches plus contribution towards the purchase of tractor and mower attachment.

Tendring Community Fund: Grant to support increased community participation in sport.

Lawford Parish Council: Grant towards essential repairs to the clubhouse boiler.

Barclays Community Football Fund: Funding to support the development of football for girls.

17

Lawford Football Club

Notes to the financial statements For the period 1 June 2024 to 31 May 2025

13. Operating lease commitments

At 31 May 2025 the total of the charity’s future minimum lease payments under non-cancellable operating leases was:

Within 1 year
Between 1 and 5 years
After more than 5 years
Total		 2025
£
1,425
5,700
131,100
138,225		 2024
£
1,425
5,700
132,525
139,650

During the period £1,425 was recognised as an expense.

14. Related party transactions

The charity made payments of £2,790 to the spouse of Lloyd Bellett (trustee) for the provision of services during the period. The charity also made payments of £1,152 to the sons of Carl White (trustee) and £40 to the son of Nicholas Anderson (trustee) for the provision of services during the period. These conflicts of interest were previously declared and reviewed by the other trustees who concluded the arrangements were in the best interest of the charity.

15. Trustee remuneration and benefits

At the discretion of the trustees, parents or guardians of junior members who are named officers and / or team managers may have the membership fees (£160) waived for one child. This includes parents or guardians of junior members who are trustees and are also named officers and / or team managers. During the period three trustees – Michael Lace, Michelle Macrae and Thomas Layzell – benefitted from the fee waiver.

Daniel Sage (trustee) received payments of £265 as a match referee. The referee fees are as stipulated by the relevant league rules.

No other trustees received remuneration or benefits from the charity during the period.

18