**REGISTERED CHARITY NUMBER: 1190166** **----- Start of picture text -----**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 May 2021
for
Howden AFC
360 Accountants Limited
18-19 Albion Street
Hull
East Yorkshire
HU1 3TG
**----- End of picture text -----**
**Howden AFC** ## **Contents of the Financial Statements for the Year Ended 31 May 2021** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 8
Detailed Statement of Financial Activities 9 to 10
**----- End of picture text -----**
**Howden AFC** ## **Report of the Trustees** ## **for the Year Ended 31 May 2021** The trustees present their report with the financial statements of the charity for the year ended 31 May 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The Trustees present their annual report together with the financial statements of the charity for the year ended 31 May 2021. This is the first such report since Howden AFC ('the Charity') incorporated as a CIO. The Charity Information forms part of this Trustee Report The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The primary objectives of the Charity are to advance the education and well-being (both physical and mental) of children and adults in Howden (East Yorkshire) and surrounding areas. The Charity's primary methods for achieving its objectives are by provision of football-based activities through league football teams, social football and community football sessions. Delivery of those sessions is by unpaid volunteer coaches who each provide at least 3 hours' coaching and match day assistance per week. ## **Public benefit** The Trustees have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission in respect of public benefit and in planning the activities for the year, have kept this in mind. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The Charity's initial operations following incorporation commenced in the aftermath of the first UK Coronavirus lockdown. The Charity's objectives could not have been more relevant. During the period of this report, the Charity saw a large upsurge in interest in physical activity and general well-being. The Charity was able to increase the number of football teams / groups its provided sessions by three. The Trustees were pleased to note that this included the Charity's second girls' football team. The teams / groups added were a new U6s group, an U7s team ('Rockets'), and an U11 girls' team ('Storm'), through which in the region of 40 additional children are being helped by the Charity ## **FINANCIAL REVIEW** ## **Reserves policy** The Charity has maximised its financial control in the period by collecting participants' fees monthly in advance by a direct debit system, moving away from the cash-based system of the old unincorporated association. This enables the Charity not only to be able to predict income much more accurately but also to identify where participants are in financial hardship and in need of the Charity's assistance. The policy of the Charity is to match regular income from participants as closely to regular operational expenses as possible, relying on grant income for capital expenditure and improvements of facilities. The regular monthly income generated by direct debits means that the Charity did not maintain a reserve in the period. ## **FUTURE PLANS** In the financial year following the period of this report, the Charity aims to continue growing its participant membership by adding more teams / groups. In particular, the Charity will be seeking to add more girls' teams and more social / community football initiatives. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Page 1 **Howden AFC** ## **Report of the Trustees** ## **for the Year Ended 31 May 2021** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The Charity was registered as a charitable incorporated organisation on 29 June 2020 with registered number 1190166. Upon incorporation it acquired all assets and took over the operations of its predecessor, the unincorporated organisation also known as Howden AFC. The Charity is operated by its board of Trustees and all decisions are taken by them. The Trustees meet every month (as a minimum) to review the financial position of the Charity, risks, its operational requirements and take necessary decisions. Where more urgency is required, the Trustees will take decisions in writing. New Trustees are provided with guidance on being charity trustees and a copy of the Charity's governing document to brief them on their legal obligations under charity law and the decision-making processes of the Charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1190166 ## **Principal address** c/o Gosschalks LLP 61 Queens Gardens Hull HU1 3DZ ## **Trustees** Mrs N J Claybourn (appointed 29/6/2020) Mr D A Holt (appointed 29/6/2020) Mr K Tinkler (appointed 29/6/2020) Mrs N A Fitzpatrick (appointed 29/6/2020) Mr S L Dillon (appointed 29/6/2020) Mr D P Sharp (appointed 14/3/2022) Mr P Dugmore (appointed 14/3/2022) Mrs S Murray (appointed 14/3/2022) ## **Independent Examiner** 360 Accountants Limited 18-19 Albion Street Hull East Yorkshire HU1 3TG ## **Bankers** HSBC Market Place Selby N.Yorks YO8 4PA Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ Mrs N J Claybourn - Trustee Page 2 **Independent Examiner's Report to the Trustees of Howden AFC** ## **Independent examiner's report to the trustees of Howden AFC** I report to the charity trustees on my examination of the accounts of Howden AFC (the Trust) for the year ended 31 May 2021. ## **Responsibilities and basis of report** As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do 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. Andrew Steele FCA FCCA 360 Accountants Limited 18-19 Albion Street Hull East Yorkshire HU1 3TG Date: ............................................. Page 3 **Howden AFC** ## **Statement of Financial Activities** ## **for the Year Ended 31 May 2021** |||Unrestricte| |---|---|---| |||fund| ||Notes|£| |**INCOME AND ENDOWMENTS FROM**||| |Donations and legacies||**134,743**| |Other trading activities|2|**3,739**| |Investment income|3|**27**| |**Total**
**EXPENDITURE ON**
Raising funds
Other|4|**138,509**
**54,433**
**2,748**| |**Total**||**57,181**| |**NET INCOME**||**81,328**| |**TOTAL FUNDS CARRIED FORWARD**||**81,328**| |||| The notes form part of these financial statements Page 4 **Howden AFC** ||**Balance Sheet**|| |---|---|---| ||**31 May 2021**|| |||Unrestricte| |||fund| ||Notes|£| |**FIXED ASSETS**||| |Tangible assets|7|**25,462**| |**CURRENT ASSETS**||| |Debtors|8|**630**| |Cash at bank||**58,379**| |**CREDITORS**||**59,009**| |Amounts falling due within one year
9||**(3,143)**| |**NET CURRENT ASSETS**||**55,866**| |**TOTAL ASSETS LESS CURRENT**||| |**LIABILITIES**||**81,328**| |**NET ASSETS**||**81,328**| |**FUNDS**|10|| |Unrestricted funds||**81,328**| |**TOTAL FUNDS**||**81,328**| |The
financial|statements
were
approved
by
the
Board
of
Trustees
and
authorised
for|issue
on| |............................................. and were signed on its behalf by:||| |.............................................||| |Mrs N J Claybourn - Trustee||| The notes form part of these financial statements Page 5 **Howden AFC** ## **Notes to the Financial Statements for the Year Ended 31 May 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 20% on cost ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. continued... Page 6 **Howden AFC** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 May 2021** |**2.**
**OTHER TRADING ACTIVITIES**
Fundraising events
**3.**
**INVESTMENT INCOME**
Deposit account interest
**4.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs
**5.**
**TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 May 2021.
**Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 May 2021.
**6.**
**STAFF COSTS**
The average monthly number of employees during the year was as follows:
Trustees
Volunteers
No employees received emoluments in excess of £60,000.
**7.**
**TANGIBLE FIXED ASSETS**
Long
Plant and
leasehold
machinery
£
£
**COST**
Additions
**8,868**
**20,743**
**DEPRECIATION**
Charge for year
**-**
**4,149**
**NET BOOK VALUE**
At 31 May 2021
**8,868**
**16,594**|**£**
**3,739**
**£**
**27**
**£**
**41,649**
**5**
**34**
**39**
Totals
£
**29,611**
**4,149**
**25,462**| |---|---| continued... Page 7 **Howden AFC** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 May 2021** |**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**138,509**
**TOTAL FUNDS**
**138,509**|**£**
**601**
**29**
**630**
**£**
**2,423**
**720**
**3,143**
Net
movement
At
in funds
31/5/21
£
£
**81,328**
**81,328**
**81,328**
**81,328**
Resources
Movement
expended
in funds
£
£
**(57,181)**
**81,328**
**(57,181)**
**81,328**| |---|---| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 May 2021. Page 8 **Howden AFC** ## **Detailed Statement of Financial Activities for the Year Ended 31 May 2021** £ |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
Membership Subs
Membership Fees
**Other trading activities**
Fundraising events
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
Hire of plant and machinery
**Other**
Pitch Fees
**Support costs**
**Management**
Insurance
Postage and stationery
Sundries
Rent
Plant and machinery
**Finance**
Bank charges
**Information technology**
Repairs and renewals
**Other 2**
IT Software Subscriptions
**Governance costs**
Accountancy and legal fees|**36,285**
**51,156**
**35,230**
**12,072**
**134,743**
**3,739**
**27**
**138,509**
**11,865**
**919**
**12,784**
**2,748**
**857**
**18**
**5,317**
**14,949**
**4,149**
**25,290**
**650**
**5,922**
**485**
**9,302**| |---|---| This page does not form part of the statutory financial statements Page 9 **Howden AFC** £ ## **Detailed Statement of Financial Activities for the Year Ended 31 May 2021** Total resources expended **57,181** ## **Net income** **81,328** This page does not form part of the statutory financial statements Page 10