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2024-07-31-accounts

Independent examiner's report on the accounts

Section A
Independent Examiner’s Report		 Section A
Independent Examiner’s Report
Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Responsibilities and
basis of report
Independent
examiner's statement		 Faversham Strike Force FC
31 July 2024
Charity no
(if any)1189764
3 to 31
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31 July 2024.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
I report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have
come to my attention in connection with the examination which gives me
cause to believe that in, any material respect:

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.

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:		 14.01.2025
R HOWARD
FCA ICAEW
Blue Tomato Accounting Limited, The Oast, EMR Centre, New Road,
East Malling, Kent, ME19 6BJ

1

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

Trustees’ Annual Report for the period

From 1 August 2023 To 31 July 2024

Charity name: Faversham Strike Force FC

Charity registration number: 1189764

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 Faversham Strike Force Football Club
became a Charitable Incorporated
Organisation on 3rdJune 2020 with the
stated aims of;
The promotion of community participation
in healthy recreation in particular by the
provision of facilities for the playing of
Association Football for all age groups and
with a particular focus on young people.
To advance in life and help and educate
young people up to the age of 18 living in
the Faversham, and surrounding areas
through:
(a) the provision of recreational and leisure
time activities focused on Association
Football which develop their skills,
capacities and capabilities, helping them
mature and interact with adults, their peer
group, and wider community.
(b) promoting their health and well-being,
through participation in managed and
structured physical activity including but not
exclusively football training and
involvement in football matches.
(c) To further such other charitable
purpose as the CIO may decide
from time to time.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 Participation in our activities is open to all,
irrespective of age, gender, nationality,
ethnicity or health condition. We provide
sporting activities for over 794 regular
participants and operate 52 teams in mini
Soccer, Youth, Ladies and Mens football.
We have expanded our Special
Educational Needs & Disability/ Kicks
Inclusive Teams, and increased
membership across our Ladies Teams.

3

With the support from various fundings
streams we have replaced the artificial
surface at The Mount and improved the
fencing to make it more secure.
The Clubhouse toilets have been
refurbished and the pitches have been
improved
Walking Football is provided at our 3G
facility in partnership with TSC (a local
sport tuition provider)
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 We are an inclusive club that promotes
diversity and equality through all of our
policies, taking full account of the legal
requirements within the Charities Act to
deliver Public Benefit when making
decisions that affect the day to day running
of the Charity.
To ensure compliance with the
requirements of The Charities Act, all
Trustees have familiarised themselves with
the Public Benefit guidance and legal
requirements.
And all decisions made by the Trustees,
where considered relevant, have to satisfy
the Public Benefit “test”. That is to say, all
decisions made by the Trustees should
contribute positively to our commitment to
provide football and development
opportunities to our participants and the
wider community.
In situations where that is in doubt, the
Trustees will compile a report to explain the
rationale behind a decision and include it in
future Annual Reports. There have been no
such cases in this reporting period.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 We do not currently provide funding to
other groups, but have the mechanism to
do so through our wider Management
Committee
Policy on social investment
including program related
investment		 Para 1.38 We actively pursue opportunities for
additional grant funding and expansion of
our services by exploring partnerships with
local Developers and the Local Authority.
Contribution made by
volunteers		 Para 1.38 We currently have over 165
Coaches/Volunteers giving up their time
each evening and at weekends.

4

Each Coach/Volunteer attends around four days training in First Aid Safeguarding Children FA Playmaker or similar FA Qualifications and other specialist courses. All fees are paid by the Charity in recognition of their commitment and contribution to our work. It is estimated that between them they deliver over 400 hours of volunteering every week for at least 46 weeks each year. Without their support and commitment, it would be impossible to operate so successfully and without restrictions on our activities. Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 Recreation and exercise are recognised as
key factors for a healthy lifestyle and
mental wellbeing. We are proud to provide
such opportunities to so many people.
And by promoting good behaviours through
our Codes of Conduct for participants,
parents/Guardians and Volunteers, we are
confident that we have contributed to
improved behaviours away from our
facilities.
As a well-established community group, we
have frequently provided support to other
like-minded organisations to help them
develop their own policies and procedures
in line with our Values.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41 We have provided recreational and
competitive football for 52 Teams across 7
leagues, encompassing a wide range of
abilities.
Over 794 people have benefitted from
weekly structured exercise and football
development sessions

5

Performance of fundraising
activities against objectives
set		 Para 1.41 Individual Donations have remained strong
during the year
We are continuing to benefit from the
Faversham Lottery and have maintained
our sponsorship agreements with
Andersons, Parker Steel and SEC
Coachworks.
Investment performance
against objectives		 Para 1.41 Not Applicable
Other

6

Financial Review

Review of the charity’s
financial position at the end
of the period		 Para 1.21 The Financial Accounts show us to be in a
very strong position and have allowed us to
meet all obligations and objectives this
year.
Total Income and expenditure are
significantly higher than last year, reflecting
the costs of the replacement 3G surface
and associated work.
We do not expect to see the same level of
expenditure next year and around
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 In order to have confidence in delivering
our services we aim to retain the equivalent
of 12 months running costs. This is to allow
us to react to reductions in Donations or
sponsorship and mitigate any potential
losses. The Trustees will review that
commitment in the next operational year to
ensure it is still a requirement
In addition, the 3G surface has a life
expectancy of 7 to 10 years and we
maintain a separate sinking fund in
readiness for any replacement or repair
work required in the future. As the surface
was replaced this year, the amount held in
the sinking fund and reserve accounts
reflects that expenditure and those funds
will be managed to ensure the sinking fund
is ready for the next replacement surface in
7 to 10 year’s time.
Amount of reserves held Para 1.22 The amount held in unrestricted reserves at
the period end, as shown in the accounts,
was £71451. The amount held in restricted
reserves at the period end, as shown in the
accounts, was £2351. These give total
reserves of £73802.
Reasons for holding zero
reserves		 Para 1.22 Not Applicable
Details of fund materially in
deficit		 Para 1.24 Not Applicable
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 There are no concerns, we continue to
expand year on year and will continue to do
so.

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Individual voluntary donations make up the
main source of funding as can be seen in
the accounts.
These are supplemented Grant Funding
and Sponsorship as shown in the accounts
Not Applicable

7

Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46 Our continued growth brings challenges
around sourcing additional green space in
Faversham and we are actively seeking out
new partnerships and opportunities beyond
our usual boundaries to maintain our
expansion. This includes exploring
opportunities in the local villages and new
housing developments with the support of
Developers and local authorities
Other

8

Structure, Governance and Management

Description of charity’s
trusts:		 Not Applicable
Type of governing document
(trust deed, royal charter)		 Para 1.25 Trust Deed
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 Faversham Strike Force is registered as a
Charitable Incorporated Organisation
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 The charity trustees are as follows, and are
appointed for the following terms
First Charity Trustee Gary Axford Club
Manager
Mike Ellett Football Club Chairperson
Term. A further 4 Years to 2/6/28
Lee Suter Club Development Officer
Term. A further 4 Years to 2/6/28
Mick Gavin
Term. A further 4 Years to 2/6/28
Tom Waters Vice Chair
Term 4 years to 28/6/27
Ruth Wilmott Welfare Officer/Club
Secretary
Term 4 years to 28/6/27
Brian Gossling Facilities Manager
Term 4 years to 28/6/24
Natalie Curtis Women & Girls Football
Representative
Term 4 years to 14/5/28
Appointment of charity trustees;
Apart from the first charity trustee, every
trustee must be appointed for a term of four
years by a resolution passed at a properly
convened meeting of the charity trustees.
In selecting individuals for appointment as
charity trustees, the charity trustees must
have regard to the skills, knowledge and
experience needed for the effective
administration of the CIO

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51 New Trustees are required to familiarise
themselves with the guidance contained in
the Gov UK website regarding Trustee
Roles

9

The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 The members of the CIO shall be its charity
trustees for the time being. The only
persons eligible to be members of the CIO
are its charity trustees. Membership of the
CIO cannot be transferred to anyone else.
Any member and charity trustee who
ceases to be a charity trustee automatically
ceases to be a member of the CIO.
The charity trustees may delegate any of
their powers or functions to a committee or
committees, and, if they do, they shall
determine the terms and conditions on
which the delegation is made. The charity
trustees may at any time alter those terms
and conditions, or revoke the delegation.
This power is in addition to the power of
delegation in the General Regulations and
any other power of delegation available to
the charity trustees, but is subject to the
following requirements:
(a) A committee may consist of two or more
persons, but at least one member of each
committee must be a charity trustee;
(b) the acts and proceedings of any
committee must be brought to the attention
of the charity trustees as a whole as soon
as is reasonably practicable; and
(c) the charity trustees shall from time to
time review the arrangements which they
have made for the delegation of their
powers.
Meetings of charity trustees
Any charity trustee may call a meeting of
the charity trustees.
Subject to that, the charity trustees shall
decide how their meetings are to be called,
and what notice is required.
Relationship with any
related parties		 Para 1.51 The charity now has a Limited Company
subsidiary which was incorporated in June
2023.
Other

Reference and Administrative details

Charity name

Faversham Strike Force FC

10

Other name the charity uses none
Registered charity number 1189764
Charity’s principal address King Georges Playing Field
THE MOUNT
LONDON ROAD
FAVERSHAM
ME13 8TH

11

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee(if any)
GaryAxford Club Manager CIO Trustees
Mike Ellett Chair CIO Trustees
Mick Gavin Welfare Officer CIO Trustees
Lee Suter Club Development
Officer		 CIO Trustees
Tom Waters Vice Chair CIO Trustees
Ruth Willmott Welfare Manager &
Secretary		 CIO Trustees
Brian Gossling Pitches & Facilities
Manager		 CIO Trustees
Natalie Curtis Women & Girls
Football		 CIO Trustee

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

12

Funds held as custodian trustees on behalf of others

Description of the assets Not Applicable held in this capacity Name and objects of the Not Applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not Applicable safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Not Applicable

Other optional information

13

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Gary Axford Full name(s) Mike Ellett Position (eg Secretary, Chair Club Manager Chair, etc) Date 6/1/2025

14

Faversham Strike Force FC Faversham Strike Force FC Faversham Strike Force FC Charity No
(ifany)		 1189764
Annual accounts for theperiod
For theperiod from 01/08/2023 To 31/07/2024
Section A
Statement of financial activities		 Section A
Statement of financial activities		 Section A
Statement of financial activities		 Section A
Statement of financial activities		 Section A
Statement of financial activities		 Section A
Statement of financial activities
Recommended categories by
activity
Guidance Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Investments
S04
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense - Facilities
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Extraordinary items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
Total funds carried forward
Total funds brought forward
Net movement in funds
Total
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
RESTATED
£
£
£
£
£
F01
F02
F03
F04
F05
113,846 163,313 - 277,159 132,647
1,813 - - 1,813 5,591
2,026 - 2,026 11
117,685 163,313 - 280,998 138,249
10,193 - - 10,193 4,463
127,249 1,380 - 128,629 92,945
6,997 160,962 - 167,959 21,249
15,013 - - 15,013 13,998
159,452 162,342 - 321,794 132,655
41,767
-		 971 - 40,796
-		 5,594
- - - - -
41,767
-		 971 - 40,796
-		 5,594
- - - - -
- - - - -
- - - - -
- - - - -
41,767
-		 971 - 40,796
-		 5,594
113,218 1,380 - 114,598 109,004
71,451 2,351 - 73,802 114,598

15

Section B

Balance sheet

Fixed assets
Tangible assets
(Note 8)
Total fixed assets
Current assets
Debtors (Note 9)
Cash at bank and in hand (Note 11)
Total current assets
Creditors: amounts falling due within one year
(Note 10)
Net current assets/(liabilities)
Total assets less current liabilities
Total net assets or liabilities
Funds of the Charity
Restricted income funds (Note 12)
Unrestricted funds (Note 12)
Revaluation reserve
Total funds
Signed by one or two trustees on behalf of all the
trustees		 Guidance Notes
B02
B05
B07
B09
B10

B11
B12
B13
B16
B18
B19
B20
B21		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last year
RESTATED
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last year
RESTATED
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last year
RESTATED
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last year
RESTATED
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last year
RESTATED
£
£
£
£
£
F01
F02
F03
F04
F05
8,937 - - 8,937 8,400
8,937 - - 8,937 8,400
58 - - 58 30
70,939 50,774 - 121,713 109,501
70,997 50,774 - 121,771 109,531
8,483 48,423 - 56,906 3,333
62,514 2,351 - 64,865 106,198
71,451 2,351 - 73,802 114,598
71,451 2,351 - 73,802 114,598
2,351 2,351 1,380
71,451 - 71,451 113,218
-
71,451 2,351 - 73,802 114,598
Signature Print Name Date of approval
dd/mm/yyyy
GaryAxford
Mike Ellett

16

Notes to the accounts

Section C

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts 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 accounts 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

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

The charity has sufficient unrestricted reserves and cash to cover its debts as they fall due.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

17

Section C
Notes to the accounts

Note 2
Accounting policies
2.1 INCOME		 Yes
No
N/a

(cont)		 Yes
No
N/a

(cont)		 Yes
No
N/a

(cont)
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income
Tax reclaims on
donations and gifts
2.3 ASSETS
✓
Intangible fixed assets
Heritage assets
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Contractual income and
performance related
grants
Donated goods
Government grants
Current asset
investments
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes
rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed
assets and included in the SoFA as incoming resources when receivable.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be received.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with
a maturity date of less than 1 year are treated as current asset investments
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
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Basic financial
instruments
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are
recognised as an expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value
of the gift to the charity provided the value of the gift can be measured reliably.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture.
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end
of the year.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Income from
membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services
as income from charitable activities.
2.2 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 8.
Governance and
support costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
These are included in the Statement of Financial Activities (SoFA) when:
•
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
•
the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS
102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
~~✓~~
Yes
No
N/a
~~✓~~
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
~~✓~~
Yes
No
N/a
~~✓~~
Yes
No
N/a
✓
Yes
No
N/a
~~✓~~
Yes
No
N/a
~~✓~~
Yes
No
N/a
~~✓~~
Yes
No
N/a
✓
Yes
No
N/a
~~✓~~
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓

18

Section C

Notes to the accounts

(cont)

Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
56,311
30,000
-
86,311
81,319
Gift Aid
16,220
- -
16,220
12,557
General grants provided by government/other
charities
10,984 128,313
-
139,297
13,111
Membership subscriptions and sponsorships
whichareinsubstance donations
30,331
5,000
-
35,331
17,660
Donated goods, facilities and services
- -
- -
8,000
Other
- -
- -
Total
113,846 163,313
-
277,159 132,647
Match Day Income
- -
- -
3,030
Fines
399
- -
399 671
Merchandise
504
- -
504
48
- -
Other
910
- -
910
1,842
Total 1,813
- 1,813
5,591
Interest income
2,026
- - 2,026
11
Dividend income
- -
- -
-
Rental and leasing income
- -
- -
-
Other
- -
- -
-
Total 2,026
- - 2,026
11
117,685 163,313
-
280,998 138,249
Other information:
Note 3
Analysis of income
Analysis
Donations
and legacies:
Charitable
activities:
TOTAL INCOME
Income from
investments:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis of income
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis of income
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis of income
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis of income
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis of income
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis of income
Analysis
Donations and gifts 56,311 30,000 -
86,311		 81,319
Gift Aid 16,220 - -
16,220		 12,557
General grants provided by government/other
charities		 10,984 128,313 -
139,297		 13,111
Membership subscriptions and sponsorships
whichareinsubstance donations		 30,331 5,000 -
35,331		 17,660
Donated goods, facilities and services - -
-		 -
8,000
Other - -
-		 -
Total 113,846 163,313 -
277,159		 132,647
Match Day Income - -
-		 -
3,030
Fines 399 - -
399		 671
Merchandise 504 - -
504		 48
- -
Other 910 - -
910		 1,842
Total 1,813 - 1,813 5,591
Interest income 2,026 - - 2,026 11
Dividend income - -
-		 -
-
Rental and leasing income - -
-		 -
-
Other - -
-		 -
-
Total 2,026 - - 2,026 11
117,685 163,313 - 280,998 138,249
All income in the prior year was unrestricted except for: (please
provide description and amounts)
A grant of £3,000 that was to be used for a SEN disability
football sessions. During the year £1,620 of the grant was used
for this purpose with £1,380 carried forward and used in the
currentyear.
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)		 Restricted grants from The Football Foundation totalled £90,563
and makes up 77% of total restricted grants received in the
year. The grant monies were used towards improvements to the
3g pitches. No grant monies were received for this project last
year.

19

Notes to the accounts (cont)

Section C

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other		 This year
£
Description		 This year
£
Description
Kent County Council - Restricted grant for the 3g pitch improvement
project		 8,000
Swale Borough Council 7,100
Faversham Town Council 2,500
-
Total
Description		 17,600
Last year
£
Kent County Council 987
Swale Borough Council 850
Faversham Town Council 578
-
Total 10,193

20

Section C

Notes to the accounts

(cont)

Thisyear
Use of property
Other
Note 5
Donated goods, facilities and services
Seconded staff		 Thisyear
Use of property
Other
Note 5
Donated goods, facilities and services
Seconded staff		 This year
Last year
£
£		 This year
Last year
£
£
- -
- -
-
8,000
-
8,000
Lastyear
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.		 Goods donated for on-going use by the
charity are recognised as tangible fixed
assets and included in the SoFA as incoming
resources when receivable.

21

Section C Notes to the accounts (cont)

Analysis
Expenditure on raising funds:
Note 6
Analysis of		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
expenditure
This year
Last year
Staging fundraising events 10,193 - - 10,193 4,463 4,463
Total expenditure on raising funds
Expenditure on charitable activities:		 10,193 - - 10,193 4,463 - - 4,463
Kits and Equipment 26,366 - - 26,366 32,922 - - 32,922
Coaches and Referees 12,369 - - 12,369 19,439 - - 19,439
Pitch Hire 65,460 - - 65,460 31,716 - - 31,716
Team Fines 3,078 - - 3,078 2,480 - - 2,480
League and Cup Fees 7,411 - - 7,411 3,791 - - 3,791
Speciality Programmes 1,500 1,380 - 2,880 - 1,620 - 1,620
Match Day Support 10,785 - - 10,785 977 - -
977
Stock 280 - -
280		 - -
-		 -
Total expenditure on charitable
activities		 127,249 1,380 -
128,629		 91,325 1,620 - 92,945
Separate material item of expense
Facilities 6,997 160,962 -
167,959		 14,597 6,652 - 21,249
Total 6,997 160,962 -
167,959		 14,597 6,652 - 21,249
Other
Professional Fees 3,996 - - 3,996 3,258 - - 3,258
AdminandMisc 4,488 - - 4,488 8,112 - - 8,112
Vehicle 5,083 - - 5,083 1,678 - - 1,678
Depreciation 1,446 - - 1,446 950 - -
950
TOTAL EXPENDITURE
Total other expenditure		 15,013 - - 15,013 13,998 - - 13,998
159,452 162,342 - 321,794 124,383 8,272 - 132,655

22

Section C

Notes to the accounts

Note 7 Details of certain items of expenditure

7.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees

This year
£		 Last year
£
600 420

23

Section C

Notes to the accounts

(cont)

Note 8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

At the beginning of the year
Additions
Revaluations
Disposals
Transfers
At end of the year
Basis*
Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
8.2 Depreciation and impairments
8.3 Net book value*		 Freehold land &
buildings
£		 Other land &
buildings
£		 Plant,
machinery and
motor
vehicles
£
Fixtures, fittings
and equipment
£		 Total
£
- - 11,000 - 11,000
- - 1,982 1,982
- - - - -
- - - - -
- - - - -
- - 11,000 1,982 12,982
SL or RB (Straight
Line or Reducing
Balance)		 SL or RB SL SL SL or RB
5%- 10% 25%
- - 2,600 - 2,600
- - - -
- - 950 496 1,446
- - - -
- - - -
- - 3,550 496 4,046
- - 8,400 - 8,400
- - 7,450 1,487 8,937

24

Section C

Notes to the accounts

(cont)

Note 9 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

9.1 Analysis of debtors

Other debtors

Total

This year
£		 Last year
£
58 30
58 30

25

Section C

Notes to the accounts

(cont)

Note 10 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

10.1 Analysis of creditors

10.1 Analysis of creditors
Trade creditors
Accruals and deferred income
Total		 Amounts falling due within
oneyear
Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
396
378
-		 -
56,510
2,955
-		 -
56,906
3,333
-		 -

10.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

come.
This year 15013
Relates to membership
payments which cover a
period after the year end
so will be recognised in
the following years
accounts		 Relates to membership
payments which cover a
period after the year end so
will be recognised in the
following years accounts
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period		 This year
£		 Last year
£
1,755
2,800 1,755
-
1,755		 -
2,800 1,755

26

Section C

Notes to the accounts

(cont)

Note 11 Cash at bank and in hand

Cash at bank and on hand Other Total

This year
£		 Last year
£
121,713 109,501
- -
~~121,713~~ ~~109,501~~

27

Notes to the accounts

Section C

(cont)

Note 12 Charity funds

12.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names Type PE, EE
**R or UR ***
Purpose and Restrictions		 Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
New 3gPitchproject R To be used for payment of the new 3g
pitches at the football club.		 - 143,193 -
142,717		 - - 476
Grasspitch maintenance R To be used towards maintaining the grass
pitches.		 - 5,120 -
3,245		 - - 1,875
Evolution Sports - Force4Good R A funded project to help create young
leaders. The project aids personal
development of members and will help to
retain them at the club for the future.		 - 15,000 -
15,000		 - - -
SEN Project R SEN disabilityfootball sessions. 1,380 - -
1,380		 - - -
Other funds UR To allow the charityto fulfil its objectives. 113,218 117,685 -
159,452		 71,451
Total Funds 114,598
 280,998 -
321,794		 - - 73,802

28

Notes to the accounts

Section C

(cont)

Note 12 Charity funds (cont)

12.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names Type PE, EE
**R or UR ***
Purpose and Restrictions		 Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
SEN Project R SEN disabilityfootball sessions. - 3,000 -
1,620		 - - 1,380
Grasspitch maintenance R To be used towards maintaining the grass
pitches.		 6,652 - -
6,652		 - - -
Other funds UR To allow the charityto fulfil its objectives. 102,352 135,249 -
124,383		 113,218
Total Funds 109,004
 138,249 -
132,655		 - - 114,598

29

Section C Notes to the accounts (cont)

Note 12 Charity funds (cont)

12.3 Transfers between funds

This year

Thisyear
Reason for transfer and where endowment is converted to income,
legalpower for its conversion		 Amount
Between unrestricted and
restricted funds
Between endowment and
unrestricted funds

Last year

Lastyear
Reason for transfer and where endowment is converted to income,
legal power for its conversion		 Amount
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

12.4 Designated funds

This year

Thisyear
12.4 Designated funds
Planned use Purpose of the designation Amount
3g Pitch Project The members have designated a proportion of the donation income to
be used in conjuction with the designated grant income received in the
year for the new 3g pitches at the football club.		 £30,000
Lastyear
Planned use Purpose of the designation Amount

30

Section C

Notes to the accounts

(cont)

Note 13 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

In previous years the Charity has taken advantage of preparing and submitting its accounts under the Receipts and Payments basis as its gross income was below £250,000. For the year ended 31 July 2024, the Charity's income has exceeded this threshold and the Receipts and Payments basis is no longer applicable. The accounts for the year ended 31 July 2024 have been prepared on an accruals basis with the comparatives restated to reflect the Charity's financial position on that same basis. A reconcilaiton of the impact on opening reserves can be seen below

Reserves as at 01.08.22 per submitted accounts 109,034
Accruals for the year ended 31.07.22 - 1,380
Fair value of assets donated to the charity 3,000
Depreciation of assets to 31.07.22 - 1,650
Reserves as at 31.07.22 (restated) 109,004
Surplus as at 31.07.23 as previously reported 467
Movement in accruals for the year ended 31.07.23 - 198
Movement in Deferred Income for the Year Ended 31.07.23 - 1,755
Movement in Prepayments for Year Ended 31.07.23 30
Fair value of assets donated to the charity 8,000
Depreciation of assets to 31.07.23 - 950
Reserves as at 31.07.23 (restated) 114,598

31