**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:| - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 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. - _Please delete the words in the brackets if they do not apply._ |**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: - and 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