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2023-06-30-accounts

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 1 July 2022 To 30 June 2023

Section A Reference and administration details

Charity name Sandbach United Football Club (CIO) Other names charity is known by None Registered charity number (if any) 1197338

Charity's principal address Sandbach United Football Club Hind Heath Road Sandbach Cheshire Postcode CW11 3LZ

Names of the charity trustees and officials who manage the charity

1
2
3
4
5
6
7		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee (ifany)
Peter Colclough Chairman (Trustee) Executive Committee &
Membership
Jarrod Bowyer Club Secretary
(Trustee)		 Executive Committee &
Membership
Ian Dolman Club Treasurer
(Trustee)		 Executive Committee &
Membership
Chris Hall Business Manager Executive Committee &
Membership
Liz Clark Disability &
Inclusion Officer		 Executive Committee &
Membership
Janine Byron Club Welfare
Officer		 Executive Committee &
Membership
Tom Watkin Head of Football January 2023 to Present Executive Member &
Membership

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

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
CIO Governance and
Compliance		 Janine Byron Ettiley Health, Sandbach, Cheshire.

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

Oliver Byron – Operations Manager

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Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Associated Model Governing Document

(eg. trust deed, constitution)

How the charity is constituted

As a Charitable Incorporated Organisation

Trustee selection methods

(eg. appointed by, elected by)

[Recruitment and formal appointment]

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

All trustees apply by way of a formal application form and by providing a biography of their skills, experience and knowledge which deems them suitable for the post. Once successful via the SUFC recruitment process, Trustees are then provided with FA committee training together with any relevant training required such as Welfare Officers training. They receive other training through mentorship, peer support and the reading of existing policies and procedures. We are also looking at gaining additional support from Cheshire Action which is the VCFSE organisation which provides support locally to charities.

The Executive Committee comprises of the Chairman, the Secretary, the Treasurer, the Club Welfare Officer, the Head of Football, the Business Manager, the Disability & Inclusion Officer and the Club Operational Manager.

The charity is connected to the local County FA, the Regional FA and National FA. We work with a number of other charitable organisations such as the Connor Ruscoe Memorial Fund, Cheshire Buddies, McMillan, Autism Dogs, Cerebral Palsy United, Sandbach Animal Rescue, Young Minds, Dementia UK, Cancer Research, Still Born Charity and CLASP.

The major risks currently are the lack of training facilities and car parking space for the number of members wishing to join the club. We are currently working with the Football Foundation, Sports England and the Local Authority to explore additional funding to develop the site. Systems are in place to manage the increased demand for training facilities with other off site facilities being explored. Car parking is being managed through use of an additional overflow car park and ongoing maintenance of the existing car park to mitigate any health and safety risks associated with the current site.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The SUFC Charitable Objects are: For the public benefit, the advancement of amateur sport, namely all aspects of football to promote physical and mental health and wellbeing by involving exertion, mental skill and social interaction in the town of Sandbach and surrounding neighbourhoods to all members of the community regardless of their age, gender, race, religion, ability and any other characteristics by the provision of a sports venue and facility and associated activities.

Please see below a summary of how the Club is meeting the

Summary of the main

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activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

required public benefits of the CIO objects/purposes:

At SUFC we are consistently seeing an increase in demand for members to join the Club. Currently there are 64 football teams of varying abilities for both boys and girls between the ages of 4 years to open age (18+). These are made up of over 900 members of the Club. We operate a waiting list at most ages and are consistently looking at how we can increase the offer at the Club to cater for all people who express an interest in joining the organisation.

Other activities at the Club include: Walking football; walking cricket; Soccer Six; private hire of 3G; Soccer camps; Girls Wildcats; Soccer School; Sport birthday parties; Football Festivals/Tournaments; Coaches and Family Tournament; Darts tournament; Walking group; University of the 3[rd] Age Walking Football and Cricket; BTEC Education and SemiProfessional Football Academy (ESPFA).

The Club also funds young people who wish to take up refereeing to take the appropriate qualifications and training courses. In 2022/2023 we funded 10 young people through the Cheshire FA Referee Programme.

There is much evidence to suggest that taking part in sporting activity can have a profound and positive impact on people’s mental health and mood. Being physically active can increase mood, reduce the chances of depression and anxiety and can lead to a more balanced and healthy lifestyle. By providing the range of activities (detailed above) we feel that we are supporting children, young people, adults and older people to help to manage their own mental health by being involved in sporting activity at the Club.

SUFC has a fully trained Youth Mental Health First Aider on site and available at any time.

In terms of tackling social isolation and increasing social interaction we have a range of activities to support this. We have introduced an “Over 65 coffee morning” which takes place weekly offering a book club, sharing of knitting patterns, reminiscent sessions, concerts and quizzes to encourage local socially isolated people to make friends and socialise. We also hold regular Open Mic sessions, Bingo, Quizzes etc and have expanded our food offer to encourage more people, both members and non-members, to come along to the club and socialise. We also have social teams at SUFC such as Walking Football; Walking Cricket; VETS team and Womens Social Football Team.

Providing volunteering opportunities for all ages:

SUFC have approx. six FTE paid staff and is run in the main by part time staff and volunteers who willingly give up their time to help to run the community facility. We have a range of opportunities and positions such as: Match day stewards; team managers; coaches; parent helpers; admin workers; Executive Committee members/Trustees; Welfare Assistants

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and Over 65 Group volunteers. We also offer a range of opportunities for young people to complete work experience.

One of our volunteers has also just been awarded the Cheshire FA Grassroots Club Volunteer of the Year Award which is an amazing achievement.

Providing opportunities for protected characteristic groups to enjoy football and social engagement;

In addition to the Volunteer of the Year we have also just been awarded the Cheshire FA Grassroots Most Inclusive Club of the Year Award which shows just how much is done at the Club to promote Diversity and Inclusion. We actually have an Executive Committee member whose specific role is Disability and Inclusion which evidences the importance placed on this by the Club. We have sponsored and supported the first ever Sandbach Pride event in 2022. We support Cheshire Buddies which is a charity set up to support children with disabilities who train at the Club and take part in events regularly. Cerebral Palsy (CP) United also train at the Club and have been part of the programme for three years now with the group enjoying a range of activities such as football training sessions, socialisation, Bingo, visits with Santa and also the parents benefit from peer to peer support from other parents of children with additional needs.

We have held fundraising and family days for the local CLASP charity who support lone parents. We pride ourselves on being leaders in providing football opportunities for women and girls with a total of 16 teams at the Club ranging from 4 years to open age.

We have a diverse ethnic range of members although we recognise that there is more to do in this area to ensure that we are as inclusive as possible. The Club currently does not collect the ethnicity of its membership but it is recognised that this is good practice and plans are in place to start to collect this. The BAME population % in Cheshire East is 5.3% and the club’s vision is to be representative of this locally.

Opportunity to complete the Duke of Edinburgh Award

We provide a range of voluntary and physical activity opportunities for young people to complete this award. In 2022/2023 we supported 2 of our members to achieve the Bronze award.

Additional details of objectives and activities (Optional information)

Youmay chooseto include
further statements, where
relevant, about:

policy on grantmaking;

policy programme related
investment;

contribution made by
volunteers.		 SUFC is not a grant making charity and therefore the policy does not
apply.
We have a Club Strategy document which details our plans for
investment in the future. The key areas of investment are an additional
3G, improvements to the car park and improved LED lighting.
In terms of the contribution made by volunteers to the club, an estimated
total number of hours per year can be calculated as follows:
No of volunteers = 150 (this is a conservative estimate)
150 x 10 hours per week (average) = 1500 x 45 weeks = 67,500 hours
per annum.
ONS data suggests the value of 1 hour volunteering is the equivalent of a
paid role of £14.43 per hour. This equates to a total of £974,025 in social
value to the local economy.

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

Football related achievements 2022/2023

2022/2023 has been an incredibly successful year for SUFC with a range of awards, trophies, cups etc. being won together with a whole host of other achievements gained throughout the year. A summary is provided below:

The Annual SUFC Football Festival was a huge success with over 350 teams involved over 8 days (4 weekends). Examples of feedback from the event include: “Best football tournament I’ve ever been to!” (Middlewich FC U8) “Very well organised, all the boys absolutely loved it” (Mobberley FC U9) “Thank you to you and the team for the tournament, a great facility and a very well organised event” (Appleton FC U12 Girls).

The Club has recruited 40 new managers and coaches over the course of 2022/2023 with 60% of them having completed all the mandatory training (which includes Children’s Safeguarding and Emergency Aid) and having a DBS certificate.

The success of our Disability and Inclusion Officer has led to the post holder being offered a paid role within Cheshire FA to continue the good work taking place at the club at a County level.

Ten of our players have progressed from the Club into professional academies across the country e.g. Stoke City FC, Crewe FC, Manchester City FC and Port Vale FC.

Five of our players have progressed from starting at Under 7’s right through to now playing for the Reserves and the Men’s First Team.

Non-Football related achievements 2022/2023

The Cross Bar is integral to the success of the Club offering an opportunity to socialise, relax and make new friends. During 2022/2023 there have been significant developments at the Cross Bar with:

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Section D Achievements and performance

As a result of the improvements, the Cross Bar has seen an annual turnover increase of 27% from 2022 to 2023 for the same period each year.

In addition to this, from a facility point of view the Club has:

Fundraising and Community Social events

A number of ticketed events have taken place to bring the local membership and community together at the site. These include an Oasis tribute band and a Stone Roses tribute band with other acts performing on the night.

In addition to this the Club held its first Sausage and Real Ale Festival which was a huge success and more recently a Back to School Family Fun Day which was a free event and again was a huge success with attendance of approx. 150 people.

The club regularly holds fund raising activities such as: Golden Goal, Pot of Gold Tournament, World Cup/Euro sweepstakes, Football cards etc.

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Section D Achievements and performance

Teams are also actively encouraged to take part in these in order to raise funds for their own Age Group Funds.

The club also raises funds through sponsorship deals. The Club has a three year sponsorship deal in place and the Men’s First Team also raise funds through advertisement boards around the main pitch. Other teams are actively encouraged to arrange sponsorship deals with local businesses, again, to raise money for their individual Age Group Funds with a total of over 40 separate sponsorship deals across the Club.

In addition to this the Club has facilitated a number of other appeals for the local community and people in need:

 Foodbank collections

Grant funding received 2022/2023

Co-operative Members Scheme - £4,885 Football Foundation (Pitch Improvement) - £25,859 Buildbase (Non-league renovation) - £10,000 Football Foundation (Stadium grant) - £10,688

Section E Financial review

Following the initial grant allocation in 2011/2012 from the Football Brief statement of the Foundation, one of the grant conditions is to ensure that the sink fund charity’s policy on reserves amounts to £150K at all times. This is to ensure that the 3G can be replaced. The Club currently has £100K in its reserves as the Covid years have hampered the ability to add to the fund due to the facility being closed during this time. This is currently being managed and plans have been agreed to accelerate the sink fund income with the Football Foundation to achieve this over the next five years by 2028/2029.

In addition to this, budgets are in place for both Pre-Planned and unexpected maintenance.

A new budget format is being implemented so income and expenditure can be monitored to reflect the different elements of the club. This should assist with managing expenditure against objectives and enable us to monitor more effectively. These are:

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These will then be developed as necessary going forward.

Details of any funds materially in deficit

N/A

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

The principal funding sources are:

Source Membership Fees The Cross Bar Sponsorship Facility Rental Grants

As stated above, a new budget format is being implemented so income and expenditure can be monitored to reflect the different elements of the club. This should assist with managing expenditure against objectives and enable us to monitor more effectively.

Section F Other optional information

SUFC Key Priorities and Objectives 2023/2024:

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https://vimeo.com/tmgmakes /review/854291550/4b2334f289

Please see below a link to the Football Foundation video which outlines what we do as a club with a particular focus on disabilities and inclusion.

Section G Declaration

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 **
Peter Colclough Ian Dolman
Chairman (Trustee) Treasurer (Trustee)
17 April 2024

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SANDBACH UNITED FOOTBALL CLUB ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

SANDBACH UNITED FOOTBALL CLUB CONTENTS Commlttee report Independent auditovs report Income 5tstement Statement of financlal position Notes to the financlal ststements 10-14 Detailed Income and expenditure account 15-16

SANDBACH UNITED FOOTBALL CLUB COMMIThEE REPORT FOR THE YEAR ENDED 30JUNE 2023 The committee present their annual report and financial ststements for the year ended 30lune 2023. Prlnclpal actfvlties The princlpal actmty of the club continued to be that of a football club and assocbated facllltles. Commlttee Trustees Peter Colclough: Chairman and Trustee lan Dolman.. Treasurer and TTUStee Jarrod Bowyer.. Secretary and Trustee ExecutSve Commlttee Tom Watkin: Head of Football {AppolntedJanuary 20231 Oliver Byron.. Site Operations Manager Bob Burns.. Welfare officer (Appointed June 20231 Chris Hall.. Commerci21 Manager & facilities Manager Liz Clarke.. Diversity and inclusion officer

SANDBACH UNITED FOOTBALL CLUB cOMMI￿EE REPORT FOR THE YEAR ENDED 30JUNE 2023 Trustees, statem•nt The dub registered a CIO (Charttable Incorporated Organisationl in January 2022 with three Trustees nominated, the Chalrman, Secretary and the Treasurer. Financial operations under the CIO commenced from July 1st 2023. The 5UFC Charitable Objetts are: For the public benefit, the advancement of amateur spor¢ namely all aspects of football to promote physical and mental health and wellbeing by irwolving exertion. mental skill and social interaction in the town i)f Sandbach and Surrounding neighbourhood5 to all member5 of the community regardless of their age, gender, race, rellglon. ability and any other chararteristics by the provlslon of a sport5 venue and facillty and assoclated actIvI￿e5. The accounts produced an Operating profit £10K from record sales of £529K. There are VAT arrears accwetl from a 2019 payment plan payable at £20K into the 2nd and f>nal year. Bar mar&4n5 iemain lower than expected wth increases planned to offset vatable sales and Increased soclal and employment cost5. The balance sheet remains stsble with capital reserves of £167K an increase on the prevlous year. The slnk fund remained at £100K The club continue5 to grow now to over 60 teams and 900 members, an increase of 7% from the previous yeèr and we have walting lists at every age group which adds pre$5ure to continue to grow the club inline with the surroundlng area development. Over 250 Girls and Women'5 players now make up more 20% of the membershlp and continue5 to grow from the succes5 of the national team. The club continues to respect its grant conditions and provlde community Football outslde of Sandbach United FC to many other teams and organisats'ons that cover dlsabilities and age related sport. As the club expands governance of key ares needs to continue to improve. Many system5 are now In place includin8 EPOS, Xero, Go Cardless and various google documents allowing enhanced control whèn utlllsed correctly. The club has developed a 3 year strate8ic plan which in¢lude5 an additional all weather pitch and expansion of our car parking facilities. Investment from the local council along with the Football Foundatlon will be crltlcal with these plans. We continue to look at ways to Increase operatlng profit via our Bar sales. Auditor The auditor. WR Partner5. is deemed to be reappointed.

SANDBACH UNITED FOOTBALL CLUB cOMMI￿EE REPORT FOR TNE YEAR EhlDED 30JUNE2023 stater￿ntO1 Trus1••s' revn￿bIlItIts The ¢ru5ttt5 are re5ponslbte lor we￿￿Th8t￿ amual rewrt Jr4the fift￿101 tsteffntsin 8ccordarKe applKablElaw arml regulath)r The trustees are requlred io prepare flTrandal stateffnts for each finanda year. The tw#ees dected IQ ￿￿pare the financ￿1 staterrnts in auL¥dance wilh United Kngdom Generalty Accepted Pradl ￿￿ted KlThgdom Accowllinx StarMtsrd5 and aPFJable kw). The trusiees mu# nc< apwctye the fina￿1 stoiernents Ur￿ trv#ees are 5at15fied thai ihey glve a trw and lalr view of thÈ slate of aNalr5 olthe dub and of ihe piofit or kJ55 of the for wrw. In preparfng these IlnarKLal staieTrertty thE trustees are tgulrr# LV". • 5elprE sl4￿bIe&cc¢YJnll￿pCll(jeS thenapFtyttrnton51#enitr, makelud8ernents andoccountlnBesiimaie51hw are rea50nlearKI FYu(knt prepare rhe financlal staternents on rhe gokng concern b￿15 Is Inappropr￿ to presume Ihol the dubwll continue In tr￿ne The truslees ore reSp¢￿$%ble for ktepwEodequare accourttinz re¢ori15that are 5tsfficSenttoshow and ex￿aIn the <l¥b's tran5aOth arKS ths<lD5e wllh reaso¢)èble xojracy at ary ilmè the ftswnril po51m of the dQ). Thty are also respoDsINe for safeEuardlng asws of thb and heKe for tak4ns reasonable 5tep5 1 the wev¢Trtionon¢J deteaionof fraud vthEf Irre8ul•rlties. Staternvrt oldl¥losvret•authtor Solèr as each peison Who￿ a comrnittee mErntyEr the d&eofawrthtNs report ￿ 4ware, there isno relevant •Jd InlormaDon of whlch the £lulY5 3udltor Is un4are. Addlllonblly, the ￿MMIttee membe ndl￿dva1IY hawe taken èll thÈ neces5ary5teps thai they to taken as<¢mnMttee mewlJer5 In Drder to make ¢hemsefves aware olall relpvan¢ auditlrformatlon ind toes￿tI[sh that IhEdu¥s•uditor Is Jwareol that inlormatson. On behalfof the commfttet l Dolman Treasurer 29FebEuary 2024

SANDBACH UNITED FOOTBALL CLUB INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SANDBACH UNITED FOOTBALL CLUB Quallfied oplnlon We have audited the financial statements of Sandbach United Football Club (the 'club'l for the year ended 30 lune 2023 which comprise the income ststemenL the statement of fSnancial posltlon and notès to the financial statements, including a summary of significant accounting policies. The financial reporting framework that ha5 been applied in thelr preparation is applicable law and United Klngdom Accounting Standard5 {United Kingdom Generalty Accepted Accounting Prarticel. In our opinlon, except for the effects of the matter descrlbed in the Basis for Quallfied Opinion paragraph. the financial statements.. glve a true and fair view of the stste of the club's affair5 as at 30 lune 2023 and of Its profft for the year then ended; and have been property prepared In accordance wth United ￿ngdoM GeneraltyAccepted Accounting Prac￿Ce. Ba515 for quallfled oplnlon On our review of the systems in place for recording the cash taklngs. the system in place durlng the perlod from l June 2022 to 28 February 2023 did not allow for the recorded cash takings to be referenc￿ agalnst a coré rècord of cash sales made. We were therefore unable to verify the completeness and accuracy of the cash takings recorded in the financial statements for the period 1 july 2022 to 28 Febnjary 2023. Following system change withln the club that took effett frorn 1 hAarch 2023 wè were ablè to refèrèncè cash sales against a core record of cash sales made from that date and our opinion is not qualffled In respect of cash tsknngs for the period from 1 March 2023 to 30June 2023. We condurted our audit in 3ccordance with International Standard5 on Auditlng (UK) IISAS IUKII and applicable law. Our responsSbS1itles under those standards are further descrlbed In the Auditorfs responsibilitie5 for the uudit of the flnanciul stotements sectior¢ of our report. We are independent of the club in accordance wlth the ethical requir&ments that are relevant to our audit of the club in the UK, including the FRC5 Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requiremÈnts. We bellèvè that the audit evidence we have obtsined is sufFicient and appropriate to provKle a basis for our qualified opinion. Conclusions relatlnz to golng concern A5 detailed in note 1.2 in the financial statement5, the trustees have prepared the finanaal statements on a basis other than going concern. The unincorporated association ceased operations on 1 luty 2023 following the transfer of all assets, liabilities and operations to Sandbach United Football Club CIO. FollobTrring the transfer it is the intention of the Trustees to cease all operatlons In the unincorporated association. In formlng our oplnion we have considered the adequacy of dlsclosures In relation to thi5 matter and conclude that they accuratety refiect the position of the unincorporated association at the date of 5isning the audlt report. Our opinion is not qualified in respect of this matter.

SANDBACH UNITED FOOTBALL CLUB INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SANDBACH UNITED FOOTBALL CLUB Other Informatlon The trustees are responslble for the other Information. The other Informatoon comprises the inforrnatlon Included In the annual reFX)rt, other than the financial statements and our auditoffs report thereon. Our opinion on the financial statements does rsot cover the other information and, except to the extent othewise explicitly stated in our report we do not express any form of assurance concluslon thereon. In connection with our audit of the financial statements, our respon5ibilty is to read the other information and, in doing so. consider whether the other infomiation 15 materially inconsistent with the financial statements or our kno￿edge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material mlsstatements, we are required to determine whether there is a material misstatement in the financial statements or a materlal misstatement of the other Information. If. based on the work we have perfornied, we conclude that there is a materlal misstatement of this other information, we are required to report that fact. As described in the basis for quallfied opbnion section of our report we were unable to satisfy ourselves of the cornpletenes5 and accuracy of the cash takings for the period 1 July 2022 to 28 February 2023 in these financial statements. We have concluded that where the other information refers to the cash taking5 for the period l July 2022 to 28 February 2023 it may be materialty mis-stste(I tor the same reason. Opinions on other matters Except for the possible effects of the matter descrlbed In the basss for qualFFied oplnion section of our report In our opinion. based on the work undertaken in the course of our audit.. the information given in the trustees, report for the financial year for which the financlal statements are prepared is consistent with the flnanclal starements,. and the trustee5' report has been prepared in accordance with applicable legal requirements. Matt*rs on vthith WÈ roquirÈd to report by •xception In re5pert solely of the limitation on our work relating to stock, described above: we have not obtained all the informatlon and explarialons that we considefed neCes￿ry for the purpose of our audit and t were unable to determine whether adequate accounting record5 had been maintained. Except for the matter described in the basis for qualified opinlon sertion of our reporL in the light of the knowledge and understanding of the club and its environment obtained In the course of the audiL we have not identified Material misstatements in the trustees'report, Arising solely from the limitstion on the Scope of our work relating to cash takings for the period from 1 Ju 2022 to 28 February 2023. referred to above.. we have not obtsined all the information and èxplanations that we considered necessary for the purpose of our aud¢ and yve were uriable to determine whether adequate accountin8 records have been kept We have nothing to report in respect of the following matters to reporr to you if, In our oplnion.. returns adequate for our audit have not been recefved from branches nOt￿sIted by us,. or the financial statements are not in agreement with the accountlng r￿ordS and returns.

SANDBACH UNITED FOOTBALL CLUB INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SANDBACH UNITED FOOTBALL CLUB Responsibiltties of trustees As explained more fully in the trustee5' responsibilities statemen¢ the trustees are responsible for the preparation of the financial statements and for belng satist)ed that they give a true and fair view, and for such Internal control as the trustees determine Is necessary to enable the preparation of financial statements that are free from material M￿$Stateme￿L whether due to fraud or error. In preparing the financial statements, the tru5tee5 are responsible for assessing the club's ablllry to contlnue as a going concern. di￿ROS1n& as applicable. matters related to going concern and uslng the golng concem basis of accounting unle55 the trustees elther intend to liquidate the club or to cease operations, or have no realistic alternative but to do so. Audltor's responsibilitles for the •udlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as 4 whole are free from material mi5ststemenL whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a hEh level of assurance but is not a guarantee that an audit condurted in accordance with ISAS IUKI will always detect a material misstatement when it exlsts. Mlsstatements can arlse from fraud or èrror and are considered material rf, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to whlch our procedures are capable of detecting irregularlties. including fraud, is detailed below. Because of the Inherent limitstions of an audil there is a risk that we will not detect all irregularities. including those leading to a materlal mlsstatement in the financlal statements or non-compliance with regulation. This r15k increases the more that compliance with a law or reEulation 15 removed from the events and transartions refleited in the financial statements, as we will be less likely to become aware of instances of non<ompliance. The risk Is also greater regardbng Irreg￿larItIeS occurring due to fraud rather than error, as fraud Involves intenttonal concealment, forgery. collusiorn omission or misrepresentation. The audit team obtained an understanding of the legal and regulatory frameworks that are applicable to the Club 2nd determined that the most Sl8nificant are those that r4lato to th• roponing framework (UK GAAPI, the relevant tax compliance regulatlons, employment law, Health and Safety Regulations and the UK General Data Protection Regulation IGDPRI. We understood how the Club is COMp￿ing with these frameworks by making enquiries of management and those responsible for legal and compliance proce¢Jures. Wè assessed the susceptibility of the Club's financial statements to material misstatemenL including how fraud might occur by meeting with key rnanagement to understand where they considered there may be susceptibility to fraud. 8ased on OL¢r understanding our procedures involvèd enquiries of management and those charsed with 8overnance, manual journal entry testing cashbook reviews for lar8e and unusual items and the challenge of significant accountlng estimates used In preparing the financial statement5. A further description of our responsibllities is available on the Financial Reporting Counciys website at.. https.'Il www.frc.or&ukJaiJdltorsresponsibilities. This description forms part of our audltovs report.

SANDBACH UNITED FOOTBALL CLUB INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE MEMBERS OF SANDBACH UNITED FOOTBALL CLUB Use of our report This report is made solely to the club'5 members. as a body. Our audit work has been undertaken so that we might state to the clubs's members those matter5 we are required to state to them in an auditor's report and for no oiher purpose. TO The rullesi extem pefmirtecl L)y law, we clo not accept or assume re5pon51bility to anyone other than the club and the club's rnernbe￿ members, as a body, for our audit work, for this reporL or for the opinions we have formed. Fran Johnson Bst BFP FCA Senior Statutory Auditor For and on behalf of WR Partners Date.. Chartered Accountants Statutory Auditor Drake House Gadbrook Park Northwich Cheshire CW9 7RA

SANDBACH UNITED FOOTBALL CLUB INCOME STATEMENT FOR THE YEAR ENDED 30JUNE2023 2023 2022 Turnover Cost of sales 529,225 1275,4421 374.277 1188.2861 Gross profit 253,773 185,991 Adminlstrative expenses Other operating income 1239,0301 954 1228,3351 71.238 Operatlng prolltlllossl 15.697 131,1061 Interest recelvable and slmllar income Interest payable and similar expenses 360 16.199} 26 15,5401 Profltllloss) before taxation 9,858 136.6201 Tax on profivllossl Profiuiioss) for the financlal year 9,858 136.6201 The Income statement has been prepared on the basis that all operations are continuing operations.

SANDBACH UNITED FOOTBALL CLUB STATEMENf OF FINANCIAL POSITION ASAf30JUNE2023 NM Tan8lbleassets Curr•nta5Sts stor￿3 De￿0 Cash at bafik ènd In hand 4.452 31661 152,846 4452 31177 149.256 189,959 184885 oneyear In.2861 191452) 117fi71 94.433 rot•l as￿￿155 Thrr•rn IlJbllltles 171.710 158, CrqdltOTS: after mwtthan oneyur 7691 167,941 758,OB3 Cbpii•l •nd rtserve5 Profftand1055 re5e(¥es 167.941 15￿3 The finandal staternEnts were appT¢wed tythe commlltee antt a￿hOrLSed for Iwe on 29 February 2024 and areygned M its behatf ty. l Ddrnèn Treawr•r

SANDBACH UNITED FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE 2023 Accountln¥ pollcles Company Inforniatlon Sandbach Unffed Football Club is an unincorporated club. The regstered offlce Is Hlnd Heath Road. Sandbach. Cheshire. UK CW113LZ. 1.1 A¢countin8 ¢onv•ntlon These financial statements have been prepared in accordance with UK accounting standards. The financial statements are prepared in sterling. which is the funalonal currency of the company. Monetsry amounts in these financlal statements are rounded to the nearest £. The financlal statemonts have been prepared under the historlcal cost convention. The prlnclpal accounting policies adopted are set out below. 1.2 Going concern The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the unincorporated association to iontinue a5 a going concem. The Trustees make thls assessment in respect of a period of at least one year from the date of authorisation of the accounts and have concluded that the Football Club has adequate resources to contlnue in operational existence for the foreseeable future. On 1 July 2023 5andbach United Football Club transferred all assets, liabilities and operations to Sandbach United Football Club CIO and at that point the unincorporated association ceased transacrlng any operatlons. On transfer into Sandbach United Football Club CIO, no adjustments were deemed necessary to the carrying values of the assets and liabilities as at 30 June 2023. For this reason the financial statements have been prepared on a basis other than going concern. 1.3 Turnover Income is included on the profit and Ios5 account when the club Is legally entitled to the income and the amount can be quantified with reasonable accuracy. Wherè the club represents both the Football club and the community facilities. Internal charges for the hire of facilities made be￿een these separate branches are excluded from Income. Revenue from the sale of goods is recognised when the slgnfflcant rlsks and r@wards of ownership of the goods have passed to the buyer (usually on dispatch of the goods). the amount of revenue can be MeaSu￿d rellably. It Is probable that the economlc benefits assocbated wlth the transartion will flow to the entity and the costs incurred or to be Incurred in respect of the transattion can be measured reliably. Revenue from contracts for the provision of services is recosnised by reference to the stage of iompletion when the stage of completlon. costs Incurred and costs to complete can be estimated reliably. 10-

SANDBACH UNITED FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE 2023 Acc¢untlng polIc￿$ (Continu•d) 1A Tangible fixed a55ets Tangible fixed assets are initially measured at cost and subsequentty measured at cost or valuatlon, net of depreciation and any Impaimient losses. Depreciation is recognised 50 as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Kit and equlpment 33% on c05t The 8ain or loss arlslng on the disposal of an asset is deterrnined as the difference bet￿een the sale proceeds and the carrylng value of the asseL and 15 credited or charged to profit or105S. 1.5 Impalrment of fixed assets At each reporting period end date. the club reviews the carrying amounts of its tanglble assets to determine whether there is any indication that those assets have 5Lrffered an Impalrment loss. If any Such indication exlsts. the recoverable amount of the asset Is estimated in order to determlne the extent of the Impairment loss1Sf any). Recoverable amount Is the higher of fair value less costs to Sell and value in use. Recognised impairment losses are reversed if. and onty rf. the reasons for the impairment loss have ceased to apply. 1.6 Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. At each reporting date. an a55es5ment is made for impairmenL Any exce55 of the carrying amount of stocks over it5 estimated selling prlce less costs to complete and Sell is recognised as an impairment loss in profit or loss. Reversals of impalrment losses are also recogni5ed in proflt or1055. 1.7 Cash and cash •qulval•nts Cash at bank and in hand are baslc flnanclal assets and include cash In hand and deposits held at call with banks. 1A Financial instruments Financial instruments are reco8nlsed In the club's statement of financial position when the club becomes party to the contractual provi&ons of the instNment. B4TSitlinonclolossÈts Basic financial assets, whlch include debtors and cash and bank balances, are inftialty measured at transactlon prlce Includlng transaction costs.

SANDBACH UNITED FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE2023 Accountin8 polici Icontlnuedl Clussificotitsn oAfinonciulliobilitie5 Financial liabilities and equity ir*strumènts are classified according to the substsnce of the contrartual arrangements entered into. Bosicl7nonciol liubilltl¢¥ Basic financial liabilities. including credltors. are Inltially recognlsed at transattlon prlce. 1.9 Equkty Instruments Eqvity instruments Issued by the company are recorded at the proceeds received, net of transaction costs. Dmdends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. 1.10 Employee benefits The costs of short-term employee benefits are reco8nised as a liability and an expense. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.12 Leases Leases are classified as flnance leases whenever the terms of the lease transfer substantially all the ￿SkS and reward5 of ownership to the lessees. All other leases are classified as operating leases. Asset5 held under finance leases are recognlsed as assets at the lower of the assets fairvalue at the date of inception and the present valve of the minimum lease payments. The related liability is included in the statèmÈnt af financial pOs￿10n as z finance lease obligation_ Lease paym?nts arp treated as consisting of capital and interest elements. The interest 15 char8ed to profit or105s so as to produce a constant periodic rate of interest on the remaining balance of the liability- 1.13 Forelgn exchange Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactlons. At each reportin8 end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailin8 on the reporting end date. Gains and losses èrising on translation in the period are included in profit or Ios5. 12-

SANDBACH UNITED FOOTBALL CLUB NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE2023 Tanglble flxed assets Kit and equlpment Cost At 7 July 2022 Additions 268,279 27,210 At 30June 2023 295,489 Depreclation and iMp•in￿ent At 1 Juty 2022 Depreciation charged In the year 204,629 36,821 At 30lune 2023 241.450 C•rrylng arnount At 30lune 2023 54.039 At 30lune 2022 63.650 Debtors 2023 2022 Amounts falling due wlthln one year. Trade debtors Other debtors 1 5.596 17,065 15.020 18,157 32,661 33,177 redltor5: amounts falllng due wlthln one year 2023 2022 Trade credltors Taxation and social security Other creditors 1,507 36,4CK) 34.381 3.440 42.7_44 46.278 72.288 92,452 13-

SANDBACH UNITED FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30JUNE 2023 Crgdltors: amounts falllng duo after more than one year 2023 2022 Other creditors 3.769 Operating lease commitmonts At the reporting end date the club had outstanding commitments for future minlmum lease payments under nOn￿ncelIable operats.ng leases. as follows: 2023 2022 425 1,309 Ev•nts after the reporting dat• The club operated withln an unincorporated assoclatlon up to 30 lune 2023. Wlth effect from 1 Juty 2023 the unincorporated association has ceased to operate and the football club operates WIth￿n a charitable IIiLurpvrdled Vl¥d1115ation. 5andbaih Unlted Football Club CIO which is Tegi5rered at the Charlry Commission for England and Wales. Related party transactions Transartlons wlth related parties During the year the company entered Into the following transactions with related parties.. Name of related party Key management personnel Nature of relationship Treasurer DescrSptlon of tran&)ttion Payments 2023 2023 2022 2022 Key mana8ernent personnd Treasurer administration 3.0(M) 3,000 14-

SANDBACH UNITED FOOTBALL CLUB DETAILED TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30JUNE 2023 2023 2022 Tumover Sale5 Mp.mhership and subscriptions Sponsorshlp Match. trainlng and soccer school 305.633 162.471 36.263 24.858 189,104 134.628 34,859 15,686 529.225 374,277 Cost of sales Opening stock Purchases Dirett costs Closing stock 4,452 199,422 76.030 14.452) 2,553 115,752 74,433 14.4521 {275,4521 1188,2861 Gross profit 253,773 185.991 Other operating Income Sundry income Age group fund5 1.087 11331 S.445 5,793 954 11,238 15-

SANDBACH UNITED FOOTBALL CLUB DEfAILED TRADING AND PROFIT AND LOSS ACCOUNT (CONTINUED) FOR THE YEAR ENDED 30JUNE 2023 2023 2022 Adminl$trative expensés Wages and salaries Social security costs Pensions Rates and water Waste management and cleanin8 Light and heat Insurance Repairs and Renewals Travel and subsistence Accountancy Audlt fees Credit card charges Postage and stationery Telephone Sundry experbse5 First team and fundraising Depreciation Profit or loss on sale of tsngible assets 143.778 10.330 Z588 1.643 16.369 8,022 4.853 6.941 1.830 8A25 7.610 920 126,566 16,989 4,694 1,832 15,773 121,9471 3,810 10,058 2.236 7.SS5 4.250 1,990 5.802 8,661 20,896 118,966) 38,148 1121 2,073 6,411 15,162 134,7461 36,821 1239.0301 1228,3351 Operating profltllloM} 15,697 131,1061 Interest reteivable and similar income Interest received 360 26 360 26 Interest payable and slmllar éxpenses 8ank charges Hire purchase interest 6,066 133 5,540 16,1991 15,5401 Profivlloss) bef•re twtlon 9,858 136.6201 18-

The Trustees 5arnlbach Llnited Football Club Hind Heath Road Sandbach Cheshire CWI 13LZ WR Partners Chartered Accountants Drake House Gadbrook Park Northwich Cheshire (W9 7RA De4r Slr5 Sandbach Unlted Foot￿11 Club Audlt Ir•r ¢h¢ Y￿r Ended 30JuDe 2023 The following representation5 are made on rhe basls ol enquirie5 of rnana8ement and staff with relevant knovAedge andexperiencesuchaswe conyder necessaryinionneaitsnwthyoLtr audit of the clubs financial ￿aternents for the year ended 30lune 2023. These enguiries have Incl¢Jded inspecDon of supportrn8 documentsbon where approprr4te. All repreSenta￿on$ are rnade to the best of our knovAed8e and belier. GENERAL 7. We have fulfilled our responsibilities as Trustes as sei OLbt In the terms of your engagement letter dated 15 June 2023 for preparing financial sratements in accordance th applicable law and United ￿ngdoM Accountsng Srandards IUX Generalty Accepted counting Pratticek lor bang satisfied that thty8Ne a true aThJ fair Vie￿ and for makin8 accurare representations to you. 2. Al transactions undertaken by the club have been property refletted In the accoundn8 records and are reflerted in the financial statements. 3. AJI accounting records and relevant informatim have been made available to you lor the purpose of your audlr. We have provided to yrju all other infomiation iequested and 8Nen unrestritted access to personswihin iheeniityftomwhomyoy have deemed li necessary. Afi other records and related informatlon, indudlre Nunutes of all meetin8% have been made available ioyou. 4. We confirm the financial statements are free of material mlsstatèmefits. includlng omi55ion% orher than those listed in Appendix 1. We beli￿ that those uncorreaed misstatements identified during the audIt￿e immaterlal indr￿duallYand Inagsre84te to the financial starements as a whole. INTERNAL CONTROL ANO FRAUD 5. We acknowledge our responsibility for the desigry implementhtion and maintenance of controls to prevent and detert fraud. We have disclosed to you the results of our asse55rnentofthe risk thai Ihe finonual statements bemawialtymisstaiedasa iesult offraud. 6. We h￿e disclosed toyou all informaiion in relaoon ￿ fraud or susperted fraud that we are aware of and that affects the entsry and irNoW managemenL •npI(ryees vtho have

Significant roles in internal control. or others where fraud could have a Material tffea on the financial sLitements. 7. We h3ve dlsclosed to you all Trnfomiation in relauon to allegaiions of fraud. or suspetted fraud affeaing Ihe entitys financial statements communicated by employee% former employees. anatysts. regulators Of oihers. ASSETS AND LIABILITIES 8. The clLtb has sati5fartory tsile to all assets and there are no liens or encumbrances on Ihe ¢lub'$ assets. except for those thai are dis(losed in the notes to the financial sraiements. 9. artual liabilities, contsngeni liabiliues and gijarantees gr¥en io third parties have been recorded or disclosed as appropriate. 10. We have no plan5 or inteniions ihai may Material￿ alter the carryrTg value and. where relevanL the fabr value measurements or cla5sific416on ol assets and liabilities reflected in the flnancial 51atements. 11. We have no plans io abandon produ(t Ilnes or other ￿an5 that wll result In any excess or obsolete stock. ACCOUNTING ESTIMATES 12. The methods, significant assumpiions and the data used by us In maklng accountln8 estimates. including those measured at fair value. and their related disclosure5 are appropriate ro achieve recognltion, measurerneni or dLsd05ure thai Is reasonable in the context of ihe applicable finanoal reportin8 frame•brJrL LOANS AND ARRANGEMENTS 13. The club has at no time durin8 the year eniered into any affan8emenL transactlon or agreemeni to prowde credii fa¢ilities linc1￿JIng loans quasl loans or credrt transactions) for Trustees nor toguaraniee or prowde security lor such matters. LEGAL CLAIMS 14. We have disclosed all krtown aaual or possible liiigaiion and claims whose effects should be considered when preparing Ihe financial sLitements and these have been dlKlosed In accordance the requiremerbts of accounting standards. LAWS AND REGULATIONS IS. We confirm that we are not aware of any possible Of actual instance of non-complSance ih ihose laws and regulations which provide a legal framework Mthin vthlch the club conduct5 Its business, and vthich could affett the financlal siatements. The club ha5 complied wiih all aspects of contractual agreements thai could have a material effett on the financial statements in the eveni of non(ompliarKe. RELATED PARTIES 16. Related parry relationships and Iransaaion5 have been appropriately accounted for and disclosed in the finanoal staleMen￿ We have disclosed io you all relevanr information concernin8 such relationships and iransaaions and are not aware of any other matters which require disclosure. 17. We confim) that we have disclosed io you the identity of the entiiys relaied porties and all related party relationships and transaaions relevant to the club that we are aware of.

Appendljr 1 Materlal mls4tatements Descrlptlon Value of bar tsking5 for the 8 monihs ffom luty 2022 10 February 2023 inclusNe where no audii prweduies could be undertaken to test completeness due to the bankings being used as the sales value 171,280 Imm•terl•l ml$4¢aiemonts D*scrlptloft Eflect on surplu5 Sponsoiship income difference for year due io being recognised at p￿n¢ of Invoice or receipi Fixed assets In revenue Equipment purthase5 account 6,451 3,451

SUBSEQUENT EVENT5 18. AJI ￿ents since the bala￿* sheei ijate ¥thich require disdosure. or vthich would materialty affea the amounts in ￿ fIna￿la1 staiements been adjuste(l or dixlose(J in the rinancial 5raiements. GOING CONCERN 19. We confjrm thaL having considered our expedations and intentions for the next twefve months, and Ihe availability of working capitsl. the ft)otball club is a goin8 concem. Wè confirm Ihat the disclosures in the accounting policjes are an accurate refleaion of the reasons for our consideration that the financial SLiiements should be drawn up on a basis other than g￿nE concem. We confirm thatwe have disclosed to you detalls Of our plans for future actions relating to our going concern assessment tnduding the feasibility of these plans. We acknowled8e our legal responsibililies iegarding disclosure of information to you 3$ audrttsr5 nd confirm that so far as we ale awaie. theie rs no felevani audit information needed by you in connection with preparing your audit repon of which you are unaware. Each Trusiee has taken all the step5 that they ou8ht to have thken as a Trustee In order to make themsehes aware of any relevani audii informatlon and to estsblish thatyou are a4¥are of ihai informatyon. Yours faiihfulty l Dolmarn Treasurer Signed on behalf of the tjoard of Trustees 29 February 2024