**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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
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:
- Plant and machinery Written off over 10 years - Football Equipment Written off over 10 years
## **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