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2025-06-30-accounts

Charity number: 1198412

AFC NEWBIGGIN

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED JUNE 30, 2025

AFC NEWBIGGIN

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 22

AFC NEWBIGGIN

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED JUNE 30, 2025

Trustees Paul Forster, Chair John Messenger Barry Ternent Jessica Cunningham (nee Burns), Treasurer Lynn Burns Charity registered number 1198412 Principal office c/o 30 Welfare Crescent Newbiggin by the Sea NE64 6SA Principal operating Newbiggin Sports & Community Hub office Woodhorn Road Newbiggin by the Sea NE64 6HG

Page 1

AFC NEWBIGGIN

TRUSTEES' REPORT FOR THE YEAR ENDED JUNE 30, 2025

The Trustees present their annual report together with the financial statements of AFC Newbiggin for the year 1 July 2024 to 30 June 2025.

Objectives and activities

Policies and objectives

The charitable objectives of the CIO are to promote community participation for healthy recreation for the public benefit by the provision of facilities and coaching for the playing of Association football in Newbiggin by the Sea.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Volunteers

The club rely upon volunteers, this fluctuates during different times of the year. Volunteers are crucial to the successful running of the club and its future.

Main activities undertaken to further the Charity's purposes for the public benefit

The club has a policy of being fully inclusive and supporting families of Newbiggin by the Sea and surrounding areas including in that any families that are financially disadvantaged we will support.

Achievements and performance

Main achievements of the Charity

In the year to 30th June 2025, the club has continued to prosper with the first team gaining promotion to the Northern league and has taken positive steps to grow the junior section in line with its five-year development plan. We continue to work positively with Northumberland County Council, Sport England, and the people of Newbiggin to improve and develop the ground.

There has been continued development of the ground to support volunteers in the upkeep of the grass pitches and the maintenance of equipment. We are extremely grateful for all funding received, which has helped make these improvements possible.

The trustees are also developing a structured programme of activities designed to maximise the contribution of volunteers and strengthen the work of the various committees within the club.

The junior section continues to flourish, with more children becoming involved in teams across the club and making strong progress on the pitch.

Page 2

AFC NEWBIGGIN

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED JUNE 30, 2025

Achievements and performance (continued)

Fundraising activities and income generation

The club relies on the goodwill and support of the local community to participate in fundraising events, this income is crucial to the day to day running of the club.

Financial review

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

At the year end, free reserves were £24,022. Trustees intend to use this surplus to increase the charities activities and where possible continue to increase reserves gradually for greater financial flexibility in future years.

Finance review

For the year to 30th June 2025 income of £74,018 (2024: £214,073) was received with expenditure of £68,399 (2024: £64,200). Closing funds amount to £195,854 (2024:£190,235) (restricted £6,765 and unrestricted £189,089) (2024: unrestricted £170,156, restricted £20.079).

Grants of £19,930 (2024: £158,671) were received in the year in respect of the development of the ground and pitch, which are detailed in notes 3 and 12. On expenditure and once in use the funds have been transferred to unresticted funds.

Structure, governance and management

Constitution

AFC Newbiggin is a registered charity, number 1198412, the charity was incorporated on 4 March 2022 and established under the constitution of a CIO, that established the objects and powers that govern the operation of the charity. The only voting members are its charity trustees.

Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Page 3

AFC NEWBIGGIN

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED JUNE 30, 2025

Structure, governance and management (continued)

Policies adopted for the induction and training of Trustees

The new trustees are given copies of relevant paperwork and documentation to ensure that they understand the constitution of the charity and its activities, they are invited to meet with the Chair of Trustees.

Plans for future periods

The plans for the coming years are as follows:

  1. To continue increasing junior participation across all age groups.

  2. To increase participation and engagement within the local community.

  3. To consolidate the first team’s position in the Northern League.

  4. To apply for planning permission to further develop the ground and facilities.

  5. To increase the number of volunteers supporting both the junior and senior sections of the club.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 17 April 2026 and signed on their behalf by:

(Chair of Trustees)

Paul Forster

Page 4

AFC NEWBIGGIN

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED JUNE 30, 2025

Independent Examiner's Report to the Trustees of AFC Newbiggin ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Dated: 17 April 2026

Joanne Scott FCCA

190 Newbiggin Road Ashington, NE63 0TL

Page 5

AFC NEWBIGGIN

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other income
5
Total income
Expenditure on:
Raising funds
Charitable activities
6
Total expenditure
Net (expenditure)/income
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
2,742
30,989
19,707
53,438
606
64,940
65,546
(12,108)
31,041
18,933
170,156
18,933
189,089		 Restricted
funds
2025
£
20,580
-
-
20,580
-
2,853
2,853
17,727
(31,041)
(13,314)
20,079
(13,314)
6,765		 Total
funds
2025
£
23,322
30,989
19,707
74,018
606
67,793
68,399
5,619
-
5,619
190,235
5,619
195,854		 Total
funds
2024
£
168,962
27,440
17,671
214,073
-
64,200
64,200
149,873
-
149,873
40,362
149,873
190,235

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 8 to 22 form part of these financial statements.

Page 6

AFC NEWBIGGIN

BALANCE SHEET AS AT JUNE 30, 2025

Note
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
11
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
12
Unrestricted funds
12
Total funds		 4,908
24,879
29,787
-		 2025
£
166,067
166,067
29,787
195,854
195,854
6,765
189,089
195,854		 17,070
36,614
53,684
(18,939)		 2024
£
155,490
155,490
34,745
190,235
190,235
20,079
170,156
190,235

The financial statements were approved and authorised for issue by the Trustees on 17 April 2026 and signed on their behalf by:

Paul Forster

(Chair of Trustees)

The notes on pages 8 to 22 form part of these financial statements.

Page 7

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

1. General information

The charity is a charitable incorporated organisation (CIO), a registered charity number 1198142 in England and Wales. The address of the registered office is 30 Welfare Crescent, Newbiggin by the Sea, NE64 6SA.

The charity was incorporated on 4 March 2022.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

AFC Newbiggin meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Page 8

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

2. Accounting policies (continued)

2.3 Expenditure (continued)

All expenditure is inclusive of irrecoverable VAT.

2.4 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities upon the completion of the relevant performance-related conditions. Other grants that are not subject to performance-related conditions are credited to the Statement of financial activities as the grant proceeds are received. Grants received prior to the revenue recognition criteria being satisfied are recognised as a liability.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Page 9

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

2. Accounting policies (continued)

2.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 10

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

3. Income from donations and legacies

Unrestricted
funds
2025
£
Grants
NCC local improvement scheme new footpath
-
NCC net behind goal
-
NCC loam money
-
NCC community chest grant line marker and water bank
-
-
NCC Dugouts
-
Football development grants
-
Donations
-
Grants - miscellaneous
2,742
Subtotal
2,742
Total 2025
2,742
Unrestricted
funds
2024
£
Grants
Section 106 grant
-
Ashington Learning partnership
-
Football Foundation - equipment grant
-
Football Foundation - pitch maintenance fund
-
Football Foundation - goal post fund
-
Football development grants
-		 Restricted
funds
2025
£
5,000
5,215
600
2,800
-
6,315
19,930
650
-
650
20,580
Restricted
funds
2024
£
92,525
35,000
25,000
1,920
4,226
158,671		 Total
funds
2025
£
5,000
5,215
600
2,800
-
6,315
19,930
650
2,742
3,392
23,322
Total
funds
2024
£
92,525
35,000
25,000
1,920
4,226
158,671

Page 11

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

3. Income from donations and legacies (continued)

Donations
Grants - miscellaneous
Grants - ringfenced (per restricted note 12)
Subtotal
Total 2024
Income from charitable activities
Subscriptions
Sponsorship
Match income
Total 2025
Subscriptions
Sponsorship
Match income
Total 2024		 Unrestricted
funds
2024
Restricted
funds
2024
£
£
1,230
-
1,126
-
-
7,935
2,356
7,935
2,356
166,606
Unrestricted
funds
2025
£
18,875
7,925
4,189
30,989
Unrestricted
funds
2024
£
13,698
10,735
3,007
27,440		 Total
funds
2024
£
1,230
1,126
7,935
10,291
168,962
Total
funds
2025
£
18,875
7,925
4,189
30,989
Total
funds
2024
£
13,698
10,735
3,007
27,440

4. Income from charitable activities

Page 12

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

5. Other incoming resources

Fundraising
Miscellaneous receipts
Merchandise income
Total 2025
Fundraising
Miscellaneous receipts
Total 2024		 Unrestricted
funds
2025
£
14,988
4,619
100
19,707
Unrestricted
funds
2024
£
13,963
3,708
17,671		 Total
funds
2025
£
14,988
4,619
100
19,707
Total
funds
2024
£
13,963
3,708
17,671

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Direct costs - Operation of a junior and senior football club
64,940
Unrestricted
funds
2024
£
Direct costs - Operation of a junior and senior football club
59,843		 Restricted
funds
2025
£
2,853
Restricted
funds
2024
£
4,357		 Total
2025
£
67,793
Total
2024
£
64,200

Page 13

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

7. Analysis of expenditure by activities

Direct costs - Operation of a junior and senior football club
Direct costs - Operation of a junior and senior football club		 Activities
undertaken
directly
2025
£
35,861
Activities
undertaken
directly
2024
£
35,909		 Support
costs
2025
£
31,932
Support
costs
2024
£
28,291		 Total
funds
2025
£
67,793
Total
funds
2024
£
64,200

Analysis of direct costs

Kit and Equipment
Referee fees
League fees
NFA fees
Training and courses
Training hire fees
Fines
Pitch maintenance and paving
Bad debts - Subscriptions
Total 2025		 Activities
2025
£
7,396
4,760
3,654
1,383
590
6,324
374
10,755
625
35,861		 Total
funds
2025
£
7,396
4,760
3,654
1,383
590
6,324
374
10,755
625
35,861

Page 14

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

7. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Kit and Equipment
Referee fees
League fees
NFA fees
Training and courses
Pitch fees
Training hire fees
Fines
Pitch maintenance and paving		 Activities
2024
£
11,253
4,777
2,387
632
170
2,453
4,225
429
9,583
35,909		 Total
funds
2024
£
11,253
4,777
2,387
632
170
2,453
4,225
429
9,583
35,909

Analysis of support costs

Depreciation
Insurance
Trophies
Miscellaneous costs
Sundry expenses
Fundraising prizes
Players travel expenses
Total 2025		 Activities
2025
£
20,372
2,606
31
2,399
525
1,866
4,133
31,932		 Total
funds
2025
£
20,372
2,606
31
2,399
525
1,866
4,133
31,932

Page 15

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

7. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Depreciation
Insurance
Ground development fees
Trophies
Cleaning costs
DBS and safeguarding costs
Miscellaneous costs
Sundry expenses
Fundraising prizes
Sponsor boards
Rent
Total 2024		 Activities
2024
£
17,277
956
3,572
1,508
177
60
1,049
1,265
705
1,221
501
28,291		 Total
funds
2024
£
17,277
956
3,572
1,508
177
60
1,049
1,265
705
1,221
501
28,291

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 30 June 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 16

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

9. Tangible fixed assets

Cost or valuation
At 1 July 2024
Additions
At 30 June 2025
Depreciation
At 1 July 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
Debtors
Due within one year
Subscriptions payable
Other debtors - grants receivable
Prepayments and accrued income		 Plant and
machinery
£
46,387
5,139
51,526
4,639
5,153
9,792
41,734
41,748		 Football
Equipment
£
126,380
25,810
152,190
12,638
15,219
27,857
124,333
113,742
2025
£
4,908
-
-
4,908		 Total
£
172,767
30,949
203,716
17,277
20,372
37,649
166,067
155,490
2024
£
4,324
12,086
660
17,070

10. Debtors

Page 17

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

11. Creditors: Amounts falling due within one year

2025 2024
£ £
Trade creditors - 18,939

Page 18

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

12. Statement of funds

Statement of funds - current year

Balance at
Balance at 1 Transfers 30 June
July 2024 Income Expenditure in/out 2025
£ £ £ £ £

Unrestricted funds

Included within general funds is £2,585 belonging to 6 of the junior football teams for expenditure on their individual teams.

General Funds
Restricted funds
Kit and equipment
Volunteer development
Hardship fund
Coaching fund
Ashington Learning Partnership
NCC - New footpath
NCC - Net behind goal
NCC - Community chest grant
NCC - Loam money
NCC - Dugouts
Christmas party donations
Sink Fund re central fund		 170,156
1,613
790
2,275
820
14,581
-
-
-
-
-
-
-
20,079		 53,438
-
-
-
-
-
5,000
5,215
2,800
600
6,315
650
-
20,580		 (65,546)
(1,613)
(40)
-
(550)
-
-
-
-
-
-
(650)
-
(2,853)		 31,041
-
-
-
-
(14,581)
(5,000)
(5,215)
(330)
(600)
(6,315)
-
1,000
(31,041)		 189,089
-
750
2,275
270
-
-
-
2,470
-
-
-
1,000
6,765

Page 19

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

12. Statement of funds (continued)

Restricted funds have been received for Kit and Equipment, Volunteer Development, the establishment of a Hardship Fund, a Coaching Fund and christmas parties.

The Section 106 and the Ashington Learning Partnership grants related to funds re the development of the pitches including floodlights, concrete paths, concrete bases, cable and power installation, stands and associated works.

The Football Foundation Equipment grant related to additional funds in respect of pitch maintenance equipment.

A restricted fund of £1,000 has been transferred from general funds in relation to the central fund account as required by the Football Foundation.

The grants from Northumberland County Coucil related to funds to be spent connected with the ground and pitch development. The Community chest grant has funds carried forward to be spent in the next financial year.

Total of funds 190,235 74,018 (68,399) - 195,854

Page 20

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

12. Statement of funds (continued)

Statement of funds - prior year

Balance at
1 July 2023
£
Income
£
Expenditure
£
Unrestricted funds
General Funds
40,363
47,466
(59,843)
Restricted funds
Kit and equipment
-
3,840
(2,227)
Volunteer development
-
1,000
(210)
Hardship fund
-
2,275
-
Coaching fund
-
820
-
Section 106 grant
-
92,525
-
Ashington Learning Partnership
-
35,000
-
Football Foundation -
equipment grant
-
25,000
-
Football Foundation - pitch
maintenance fund
-
1,920
(1,920)
Football Foundtion - goal post
funds
-
4,226
-
-
166,606
(4,357)
Total of funds
40,363
214,072
(64,200)
13.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2025
£
Tangible fixed assets
166,067
Current assets
23,022
Total
189,089		 Transfers
in/out
£
142,170
-
-
-
-
(92,525)
(20,419)
(25,000)
-
(4,226)
(142,170)
-
Restricted
funds
2025
£
-
6,765
6,765		 Balance at
30 June
2024
£
170,156
1,613
790
2,275
820
-
14,581
-
-
-
20,079
190,235
Total
funds
2025
£
166,067
29,787
195,854

Page 21

AFC NEWBIGGIN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025

13. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Other unallocated
Total		 Unrestricted
funds
2024
£
-
-
-
-
-		 Restricted
funds
2024
£
-
20,079
-
-
20,079		 Endowment
funds
2024
£
155,490
33,604
(18,939)
1
170,156		 Total
funds
2024
£
155,490
53,683
(18,939)
1
190,235

Page 22