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2024-06-30-accounts

Trustees’ Annual Report for the period

From 01 July 2023 Period start date To 30 June 2024 Period end date

Charity name: Northants Fundamental Football Club CIO

Charity registration number: 1195372

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 the promotion of community participation in healthy
recreation in particular by the provision of facilities
for the playing of Association Football
Provision of Association Football to children from 4
to 15 in the community.
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
Northants Fundamental Football Club (NFFC)
provides football in the community of
Northamptonshire under the banner, “We are more
than ONE – We are Fundamental” #FUN #Friends
#Football
Provision of foundation training programme U6 –
U10s leading to teams playing in the Midlands Junior
Premier League U10 – U15
A club development plan is in place to meet the aims
and objectives over the next 3-5 years.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The Trustees have had regard to the guidance issue
by the Charity Commission on Public Benefit. This is
directly linked to the Charitable Purpose as noted
above, namely the provision of healthy recreation in
respect of playing of Association Football.
All Trustees are:
1) Aware of the Guidance
2) Have taken this guidance into consideration
when assessing the performance and
direction of NFFC

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

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Para 1.38 NFFC thanks all its volunteers including:
1) Coaches (to enable the wider provision of
our services to reach more children)
2) Parents assisting coaches at games with
linesman duties (enabling team
development U10s onwards in the MJPL)
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 The charity has provided its services to over 150
children across Northamptonshire and
Leicestershire with the provision of training and
matches in relation to Association Football.
It has also aligned with Cransley Hospice Trust in
fulfilling a wider community connection by
supporting them in the provision of end of life care
for the people of Northamptonshire.
We are now into the 2ndyear of our lease at
Loddington Cricket Club and continue to develop
wider links across Northants.
Continued success
More players signing pro contracts with over 50%
from our U6s in 2022 signing with Leicester City,
Northampton Town and Peterborough United.
One player now playing a year up at Northampton
Town FC in the U13s.
Coachingdevelopment with Tiago Costa and Kieran

Long completing their UEFA C licence and leading our U10s to the 2nd successive MJPL final in two years Football Foundation grant executed along with a 6 year lease at Loddington. Scope for the Parish Council to provide c. £2k funding to match ambition to develop a 5x3 storage shed on site for football mower and equipment (both to be supported by grants to the football foundation) More teams in the MJPL with the successful launch of the U10s. A new community club – Hanwood Park Rangers FC to be developed within Kettering and North Northants.

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

Achievements against
objectives set
Para 1.41 We have successfully completed the following in
2023-24:
1) Over 50% of our coaches are now UEFA C
qualified or above with two UEFA B and one
training towards his B licence => Coaching
excellence
2) Rebalancing of financials by cutting costs
and increasing revenues from donations,
grants and sponsorships. Some in house
work to save on external events and
merging groups where necessary to
maintain pitch costs.
3) Staff costs increasing in line with CPI at
3.6% to ensure we continue to maintain
and attract the correct future potentials to
Fundamental
Performance of fundraising
activities against objectives
set
Para 1.41 We have successfully raised funds to support the
provision of Association Football in the community.
We also have transitioned to a new Club Sponsor –
Premiership Lawncare in 2022 to support wider club
development opportunities. This has continued with
wider sponsorship packages from other community
businesses.
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The charity held £680 at the end of the period which
is an essential amount to meet the commitments of
developing further teams into July – September of
the following year.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 In addition, Affiliation (c. £300 per season and rising
as we expand to c. U16s in the next year), wider
insurance expenditure (c. £450 per season) and
significant investment in Zoho software (c. £1,500
per season), means we have to carry over funds to
meet the future expenses.
Amount of reserves held Para 1.22 £680
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 None

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 Donations from parents
Sponsorships from local businesses
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 The current cost of living crisis places pressures on
donations and business sponsorship. By broadening
the geographical and socio-economic groups that
support NFFC, we have a more diverse base of
fundraising to provide a strong foundation with
limited risks to any one donor.
A description of the principal
risks facing the charity
Para 1.46 Continued growth of commercial football academies
in Northamptonshire along with the expansion of
professional clubs in North Northants (e.g. Leicester
City, Northampton Town FC).
Our intention to create Hanwood Park Rangers FC as
a community offering is a game changer for
Fundamental as we will create a feed club in a
significant and growing part of Northamptonshire.
We will offer football for all from community, girls,
mixed, elite football and feeding into professional
academies.
By developing a roots up approach our buy in to the
community will grow and the connection to our
coachingandphilosophywill follow.
Other 1. NFFC continues to be successful on and off
the field with two more coaches becoming
UEFA C qualified, a new pitch grant with the
Football Foundation at Loddington and
more players signing professionally.
2. NFFC financials continue to improve but the
operating profit is still trending negatively
albeit in the right direction
3. Opportunities for U18s football is being
developed with Huntingdon Town FC for
our future U16s to move on
4. A new community club offering playing in
the NDYAL in the next 2-3 years at
Hanwood Park will define a foundation for
Fundamental to develop a pathway from
community to professional football
5. Jim Mortimore will continue to be a trustee
for a further 3 years maintaining the
collaboration and mutual development
between Mawsley FC and Fundamental FC

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)

Para 1.25
Trust following the Foundation model constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Charitable Incorporated Organisation (CIO)
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 Our trustees come from a wide industry background
and have extensive experience in running other
volunteer football clubs &/or being a volunteer in
the same (e.g. coach).
We have experienced directors of retail,
recruitment, transportation and insurance
represented into the group.
James Mortimore has renewed his Trustee term for
a further 3years.

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

Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 The charity actively recruits players from the
Weetabix League Clubs that serves North Northants.
We also have wider club links across South
Leicestershire too.
We also actively align our social community fund
raising with Cransley Hospice Trust to fulfil our wider
objective of “Building Players with Purpose”. This is
because we believe developing players is more than
football at Fundamental.
Relationship with any
related parties
Para 1.51 NFFC has significant relationships with various
community football clubs across Northamptonshire.
In addition, Infinitas Chartered Accountants and
Business Advisors provides its accountancy services.
We also hold relationships with Northants FA and
four key pitch providers (e.g. Mawsley FC,
Loddington Parish Council, Wellingborough Old
Grammarians and Tresham College [part of the
Bedford College Group.
Tyrone Long is also the Vice Chairman of Mawsley FC
and this provides clear opportunities to share
mutual experience across both organisations in the
furtherance of the provision of Association Football
across Northamptonshire.

Other

Reference and Administrative details

Charityname Northants Fundamental Football Club CIO
Other name the charity uses
Registered charitynumber 1195372
Charity’s principal address 80 Warkton Lane,
Barton Seagrave
Kettering
NN15 5AA

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)
Tyrone Long
Nicholas Hughes
Paul Hooper
James Mortimore

– 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

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date

REGISTERED CHARITY NUMBER: 1195372

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 June 2024

for

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Infinitas Accountants Limited Unit 6 North Business Park Cherry Hall Road Kettering Northamptonshire NN14 1UE

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Contents of the Financial Statements for the Year Ended 30 June 2024

----- Start of picture text -----
Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12 to 13
----- End of picture text -----

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Report of the Trustees for the Year Ended 30 June 2024

The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. 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).

We were established in 2016 to provide players in Northamptonshire extra training and development

A core principle is that Players REMAIN at their grassroots teams #Friends

Today we have U6 - U13s along with a Goalkeeper School

Our training venues are at Tresham Colleges in Corby and Kettering and our numbers are limited - principle develop quality over quantity (desire however is the strongest trait for continuous development)

We are investing in our pitches with Premiership Lawncare as we believe our players deserve every opportunity to show the best of who they can be.

We don't stop learning, sharing and developing as individuals, as a team and as a club

THIS IS FUNDAMENTAL #FUN #Friends #Football

OBJECTIVES AND ACTIVITIES

Objectives and aims

The promotion of community participation in healthy recreation in particular by the provision of facilities for the playing of Association Football.

Provision of Association Football to children from 4 to 15 in the community.

Significant activities

Northants Fundamental Football Club (NFFC) provides football in the community of Northamptonshire under the banner, 'We are more than ONE - We are Fundamental' #FUN #Friends #Football

Provision of foundation training programme U6 - U10s leading to teams playing in the Midlands Junior Premier League U10 - U15.

A club development plan is in place to meet the aims and objectives over the next 3-5 years.

Public benefit

The Trustees have had regard to the guidance issue by the Charity Commission on Public Benefit. This is directly linked to the Charitable Purpose as noted above, namely the provision of healthy recreation in respect of playing of Association Football.

All Trustees are:

1) Aware of the Guidance

Volunteers

NFFC thanks all its volunteers including:

1) Coaches (to enable the wider provision of our services to reach more children)

2) Parents assisting coaches at games with linesman duties (enabling team development U10s onwards in the MJPL)

Page 1

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Report of the Trustees for the Year Ended 30 June 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity has provided its services to over 150 children across Northamptonshire and Leicestershire with the provision of training and matches in relation to Association Football.

It has also aligned with Cransley Hospice Trust in fulfilling a wider community connection by supporting them in the provision of end of life care for the people of Northamptonshire.

We are now into the 2nd year of our lease at Loddington Cricket Club and continue to develop wider links across Northants.

Continued success:

More players signing pro contracts with over 50% from our U6s in 2022 signing with Leicester City, Northampton Town and Peterborough United.

One player now playing a year up at Northampton Town FC in the U13s.

Coaching development with Tiago Costa and Kieran Long completing their UEFA C licence and leading our U10s to the 2nd successive MJPL final in two years.

Football Foundation grant executed along with a 6 year lease at Loddington. Scope for the Parish Council to provide c. £2k funding to match ambition to develop a 5x3 storage shed on site for football mower and equipment (both to be supported by grants to the football foundation).

More teams in the MJPL with the successful launch of the U10s.

A new community club - Hanwood Park Rangers FC to be developed within Kettering and North Northants.

We have successfully completed the following in 2023-24:

1) Over 50% of our coaches are now UEFA C qualified or above with two UEFA B and one training towards his B licence - Coaching excellence.

2) Rebalancing of financials by cutting costs and increasing revenues from donations, grants and sponsorships. Some in house work to save on external events and merging groups where necessary to maintain pitch costs.

3) Staff costs increasing in line with CPI at 3.6% to ensure we continue to maintain and attract the correct future potentials to Fundamental.

Fundraising activities

We have successfully raised funds to support the provision of Association Football in the community. We also have transitioned to a new Club Sponsor - Premiership Lawncare in 2022 to support wider club development opportunities. This has continued with wider sponsorship packages from other community businesses.

FINANCIAL REVIEW

Financial position

The charity held £680 at the end of the period which is an essential amount to meet the commitments of developing further teams into July - September of the following year.

Principal funding sources

Donations from parents Sponsorships from local businesses

Investment policy and objectives

The current cost of living crisis places pressures on donations and business sponsorship. By broadening the geographical and socio-economic groups that support NFFC, we have a more diverse base of fundraising to provide a strong foundation with limited risks to any one donor.

Reserves policy

In addition, Affiliation (c. £300 per season and rising as we expand to c. U16s in the next year), wider insurance expenditure (c. £450 per season) and significant investment in Zoho software (c. £1,500 per season), means we have to carry over funds to meet the future expenses.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 2

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Report of the Trustees for the Year Ended 30 June 2024

CIO - FOUNDATION Registered 03 Aug 2021

Charity constitution

Our trustees come from a wide industry background and have extensive experience in running other volunteer football clubs &/or being a volunteer in the same (e.g. coach).

We have experienced directors of retail, recruitment, transportation and insurance represented into the group. James Mortimore has renewed his Trustee term for a further 3 years.

Wider network

The charity actively recruits players from the Weetabix League Clubs that serves North Northants. We also have wider club links across South Leicestershire too.

We also actively align our social community fund raising with Cransley Hospice Trust to fulfil our wider objective of "Building Players with Purpose". This is because we believe developing players is more than football at Fundamental.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1195372

Principal address

80 Warkton Lane Barton Seagrave Kettering NN15 5A

Trustees

T Long J S Mortimore N Hughes P Hopper

Independent Examiner

Infinitas Accountants Limited Unit 6 North Business Park Cherry Hall Road Kettering Northamptonshire NN14 1UE

Approved by order of the board of trustees on 28 February 2025 and signed on its behalf by:

T Long - Trustee

Page 3

Independent Examiner's Report to the Trustees of Northants Fundamental Football Club CIO

Independent examiner's report to the trustees of Northants Fundamental Football Club CIO

I report to the charity trustees on my examination of the accounts of Northants Fundamental Football Club CIO (the Trust) for the year ended 30 June 2024.

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.

Caroline Armstrong FCA

Infinitas Accountants Limited Unit 6 North Business Park Cherry Hall Road Kettering Northamptonshire NN14 1UE

28 February 2025

Page 4

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Statement of Financial Activities for the Year Ended 30 June 2024

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
72,170
Other trading activities
2
500
Other income
256
Total
72,926
EXPENDITURE ON
Raising funds
73,105
NET INCOME/(EXPENDITURE)
(179)
RECONCILIATION OF FUNDS
Total funds brought forward
680
TOTAL FUNDS CARRIED FORWARD
501
2023
Total
funds
£
49,189
3,418
-
52,607
55,583
(2,976)
3,656
680

The notes form part of these financial statements

Page 5

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Balance Sheet 30 June 2024

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Debtors
6
Cash at bank
2024
2023
Unrestricted
Total
fund
funds
£
£
2,022
1,901
835
3,524
403
267
CREDITORS
Amounts falling due within one year
7
1,238
3,791
(2,759)
(5,012)
NET CURRENT ASSETS (1,521)
(1,221)
TOTAL ASSETS LESS CURRENT LIABILITIES 501
680
NET ASSETS/(LIABILITIES) 501
680
FUNDS
8
Unrestricted funds:
General fund
501
680
TOTAL FUNDS 501
680

The financial statements were approved by the Board of Trustees and authorised for issue on 28 February 2025 and were signed on its behalf by:

T Long - Trustee

The notes form part of these financial statements

Page 6

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Notes to the Financial Statements for the Year Ended 30 June 2024

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.

Computer equipment - 10% 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.

Page 7

continued...

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2024

2. OTHER TRADING ACTIVITIES

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Sponsorships|500|3,418|

----- End of picture text -----

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

----- Start of picture text -----
||| |---|---| |Unrestricted| |fund| |£| |INCOME AND ENDOWMENTS FROM| |Donations and legacies|49,189| |Other trading activities|3,418| |Total|52,607| |EXPENDITURE ON| |Raising funds|55,583| |NET INCOME/(EXPENDITURE)|(2,976)| |RECONCILIATION OF FUNDS| |Total funds brought forward|3,656| |TOTAL FUNDS CARRIED FORWARD|680|

----- End of picture text -----

Page 8

continued...

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2024

----- Start of picture text -----
5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 July 2023 2,716
Additions 814
At 30 June 2024 3,530
DEPRECIATION
At 1 July 2023 815
Charge for year 693
At 30 June 2024 1,508
NET BOOK VALUE
At 30 June 2024 2,022
At 30 June 2023 1,901
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 835 1,827
-
Prepayments 1,697
835 3,524
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors - 1
Other creditors 2,759 5,011
2,759 5,012
8. MOVEMENT IN FUNDS
Net
movement At
At 1.7.23 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 680 (179) 501
TOTAL FUNDS 680 (179) 501
----- End of picture text -----

Page 9

continued...

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2024

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Incoming
resources
£
72,926
Resources
Movement
expended
in funds
£
£
(73,105)
(179)
TOTAL FUNDS 72,926 (73,105)
(179)
Comparatives for movement in funds
Unrestricted funds
General fund
At 1.7.22
£
3,656
Net
movement
At
in funds
30.6.23
£
£
(2,976)
680
TOTAL FUNDS 3,656 (2,976)
680
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
52,607
Resources
Movement
expended
in funds
£
£
(55,583)
(2,976)
TOTAL FUNDS 52,607 (55,583)
(2,976)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At
At 1.7.22
in funds
30.6.24
£
£
£
Unrestricted funds
General fund
3,656
(3,155)
501
TOTAL FUNDS 3,656 (3,155)
501

Page 10

continued...

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Notes to the Financial Statements - continued for the Year Ended 30 June 2024

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Incoming
Resources
resources
expended
£
£
125,533
(128,688)
Movement
in funds
£
(3,155)
TOTAL FUNDS 125,533
(128,688)
(3,155)

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.

Page 11

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Detailed Statement of Financial Activities for the Year Ended 30 June 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Subscriptions
2024
2023
£
£
4,311
1,120
9,381
7,963
58,478
40,106
Other trading activities
Sponsorships
Other income
General Income
72,170
49,189
500
3,418
256
-
Total incoming resources
EXPENDITURE
Other trading activities
Bad debts
Support costs
Management
Insurance
Finance
Bank charges
Other
Pitch and room hire
Telephone
Sundries
Equipment and maintenance
Events
League and referee costs
Coaching courses
Computer costs
Admin support
Coaching
Advertising
Entertainment
Travel costs
Use of home as office
Professional fees
Computer equipment
72,926
52,607
160
97
495
743
880
686
10,828
9,249
1,731
576
1,459
777
18,055
11,379
4,093
5,407
4,146
3,327
76
407
1,474
1,455
12,580
10,615
11,749
6,899
634
133
681
276
1,609
1,341
120
120
50
20
693
543
69,978
52,524

This page does not form part of the statutory financial statements

Page 12

NORTHANTS FUNDAMENTAL FOOTBALL CLUB CIO

Detailed Statement of Financial Activities for the Year Ended 30 June 2024

Other
Governance costs
Auditors' remuneration
2024
2023
£
£
1,592
1,533
Total resources expended 73,105
55,583
Net expenditure (179)
(2,976)

This page does not form part of the statutory financial statements

Page 13

Infinitas Accountants Limited Unit 6 Kettering North Business Park Cherry Hall Road Kettering Northamptonshire NN14 1UE

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 30 June 2024. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

  1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

  2. We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 30 June 2024 audited.

  3. We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 16 November 2023, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

  4. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.

  5. All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.

Assets and liabilities

  1. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

  3. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

  1. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

Legal claims

  1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

Laws and regulations

  1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

  1. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

  1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

  1. We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.

Grants and donations

  1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

.............................................................................................................................. Signed on behalf of the board of trustees

Date

..............................................................................................................................