Charity number: 1199608 APPROVAL SZLLOTH AMATEUR FOOTBALL CLUB UNAUDITED TRUSTEE5' REPORT AND FINANCIAL sfATEMENTS FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 Seavorchartered Chartered Tax A￿v￿er$ Cllfford Court CLy)per Way Cadis Cumbrfa CA3 OJG SILLOTH AMATEUR FOOTBALL CLUB CONTENTS OF THE UNAUDITED FINANCIAL STATEMEpirs FOR THE PERXOD 11 JULY 2022 TO 30 JUNE 2023 CONTENTS P•g• Charity Information Trustees. report Independent examlnerfs report Statement of financlal actfivitles Balance sheet Notes to the flnanclal statements SILLOTH AMATEUR FOOTBALL CLUB CHARITY INFORMATION FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 Trustees Mr L Wilson (Chalr) (Appointed 11 July 2022) Mr P Wise (Appolnted 11 July 2022) Mrs A Taylor {Appointed 11 July 2022) Mrs C Carr (Appointed 11 July 20221 Mr P Donald (Appointed 11 July 2022) Mrs A Wise {Appointed 11 July 2022) Mr B Hayhurst (Appointed 11 July 2022) Prln¢lpal Office 2 Church Terrace Silloth Cumbrfia CA7 4BX Accountants seav0￿bartered Chartered Tax Advisers Clifford Court Cooper Way Carlisle Cumbria CA3 OJG Banker$ Cumberland Building Soclety Head Offlce Cumberland House Cooper Way Carlisle Cumbria CA3 OJF Natwest 250 Blshopsgate London EC2M 4AA SILLOTH AMATEUR FOOTBALL CLUB TRVSTEES. REPORT FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 The Trustees present thelr annual report together wtth the finanaal statements for the period 11 July 2022 to 30 lune 2023. OBJECTIVES AND AcrIvmES Poli¢les and ObJectfv¢s In setting objettives and plannlng for activities, the Trustees have glven due consideratlon to general guldance published by the charity commission relating to the public benefit requirement under the Charltles Act 2011. ACHIEVEMENTS AND PERFORMANCE Revlew of A¢tlvltl•s The charity is an amateur Sports club that provides sportlng and football facllltles to chlldren, yOLsng people, and the general public of Sllloth and Surrounding area. The tlub hosts and partakes In matches and tournaments with other communities in Cumbria. The Trustees are gratefiJl for the contlnued support for the charity which enables them to meet the ongoing challenges of Mee￿ng the objectives of the Cha￿ty. FINANCIAL REVIEW Golng Concern After Making appropriate enquiries, the tNstees have a ￿aSonable expectation that the charity has adequate resources to continue in operational existen￿ for the foreseeable future. For this reason, they continue to adopt the going concem basis in preparing the financlal statements. Principal Risks and Uncertaintles The trustees have assessed the major risks to whlch the chadty is exposet1 and are 5atlsfled that systems and procedures are in place to mitigate our exposure to the maj.or risks. sTrucruRE. GOVERNANCE AND MANAGEMENT Constitution The principal objective of the charity Is to provlde an amateur football club. The charity is reglstered a5 a charitable incorporated organisatlon and was Incorporated by a Memorandum of As50ciatlon on 11 July 2022. The company was registered as a charity on 11 July 2022. Method of Appolntment or Election of Trustees The management of the charity Is the responslbility of the Ttwstees who are electrd and co-opted under the terms of the TnJst deed. SILLOTH AMATEUR FOOTBALL CLUB TRUSTEES. REPORT (continued) FOR THE PERXOD 11 JULY 2022 TO 30 JUNE 2023 PRIf4CIPAL ACTIvrrxES Activities Silloth Amateur Football Club provldes amateur football club servlces for the publlc benefit of the inhabitants of Silloth, to glve them a safe Spa￿ where they can become part of the football team and play other recreatlonal sport activitles. Plans for future perfods The charlty intend5 to contlnue to provlde an amateur football dub for the public benefft for the Inhabltants of Silloth. SILLOTH AMATEVR FOOTBALL CLUB TRUSTEES. REPORT (contlnued) FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 TRusfEES' RESPONSIBILmes srATEMENT The trustees a￿ ￿sponSible for preparing the Trustees, report and finandal statements in accordan wlth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prattlce)- The law appllcable to charitles In selett Jurisdirtion requi￿$ the TNstees to prepare financlal statements for each financlal year whlch give a true and falr view of the state of affairs of the charity and of the incomlng resources and appllcation of resources of the charity for that period. In preparing these financlal statements, the trustees a￿ required to- Select suitable accountlng pollcles and then apply them consistently Make judgements and estimates that are reasonable and prudent: observe the methods and prlndpals in the Charities SORP. Prepare the flnanclal statements on the going concern basis unless it is inappropriate to p￿Surne that the charfty will continue in operation. The tnJstees are ￿SponSIble for keeping accountlng ￿CordS which dlsclose with reasonable accuracy the flnanclal positSon of the charity and whlch enable them to ascertain the financlal position of the charlty and which enable them to ensure the flnancial statements comply with the Charities Art 2011. the Charlty (Accounts and Reports) RegUla￿on5 and the provlslons of the trust deed. The trustees are responsible for the safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon and detectlon of fraud and other irregularities. Thls report was approved by the Trustees. on 13 May 2025 and is signed on thelr behalf by: Mr L Wllson (Chair) SXLLOTH AMATEUR FOOTBALL CLUB XNDEPENDENT EXAMINER'S REPORT FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SILLOTH AMATEUR FOOTBALL CLUB {th• '¢harity') report to the charity TnJstees on my examinatlon of the accounts of the charity for the perlod 11 July 2022 to 30 June 2023. 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'5 Trustees those matters I arn reqLtired to state to them in an independent examiner's report and for no other purpose. To the fullest extent pemitted by law, I do not accept or assume responslblllty to anyone other than the charity and the charity's Trustees as a body¢ for my work or for this report. RESPONSIBILrrIES AND BASIS OF REPORT As the trustees of the charity you are ￿Sponsible for the preparataon of the accounts in accordance with the Charlties Act 2011 (-the Acr). I report in ￿SpeCt of my examination of the Trust's accounts carried out under sectlon 145 of the 2011 Act and in carrying out my examlnatfion, I have followed all the applicable Directions given by the Charity Commlssion under sertion 145(5}(b) of the Att. INDEPENDENT EXAMINER'S STATEMEKr I have completed my examination. I confimi that no material matters have come to my attentlon In connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance wtth settion 130 of the Act: or the accounts did not accord with the accountlng records. or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charitles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts glve a 'true and fairf view whlch Is not a matter consldered as part of an Independent examinatlon. I have no concems and have come across no other matters in connertion with the examinatlon to which attentlon should be drawn in thi5 reprjrt In order to enable a prrjper understanding of the accounts to be reached, Graeme Seavor FCA CTA 13 May 2025 Seavorchartered Chartered Tax Advisers Clifford Court Cooper Way Carllsle Cumbrla CA3 OJG SILLOTH AMATEUR FOOTBALL CLUB STATEMENT OF FINANCIAL AcfIvITIES FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 Notes Vnrestrl¢ted funds 2023 Total funds 2023 INCOME FROM Charftable activitie5." Subscriptlon Income Sponsorshlp income Donations Grant income 58,488 153 2,000 4, 100 58,488 153 2,000 4,100 64.741 64,741 EXPENDrnIRE ON Charltable activltles.. Purchase5 HI￿ and leasing of equipment Staff training Rent Travel and Subsistence Repairs and ￿newa1$ Prlntlng¢ Postage and ststionery Accountsncy fees Professional fees Sundry expenses TOTAL EXPENDrruRE 4,983 200 142 306 4,983 200 142 306 200 6.298 200 6.298 835 3,090 971 17,034 835 3.090 971 17,034 MOVEMENT IN FUNDS 47,707 47,707 SILLOTH AMATEUR FQOTBALL CLUB BALANCE SHEET FOR THE PERIOD 11 JLILY 2022 TO 30 JUNE 2023 2023 Notes CURRENT ASSETS Cash at bank and In hand 48,543 48.543 CREDITORS: Falling due within one year Accnjals and deferred income 836 836 NET CURRENT ASSErs 47.707 NET ASSErs 47.707 CHARITY FUNDS Unrestrlcted funds 47,707 TOTAL FUNDS 47.707 The charity Balan￿ Sheet Is approved by the Trustees. on 13 May 2025 and is signed on thelr behalf by: Mr L Wllson (Chair) SILLOTH AMATEUR FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 I. ACCOUNTING POLICIES 1.1 Basi$ of preparatlon of flnanclal statements The financial statements have been prepared in accordance with Attountlng and Reportlng by Charltles: statements of Recommended Practice applicable to charitles preparing their account In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charitles SORP IFRS 102}. The flnancial statements have been prepared under the hlstorical cost convention with items ￿¢0yrtiSed at cost or transartlon value unless otherwise stated in the ￿levant notes to these accounts. 1.2 Income All Income Is recognlsed once the charity has entrclement to the Income, It Is probable that the Income wlll be recelvetl and the amount of Incorne re￿1vable can be measured reliably. Donated services or faclllties are recognlsed when the charity has control over the Item. any conditions assoclated wlth the donated item have been met, the ￿CeIpt of economlc benefit from the use of the charity of the itern is probable, and that economic benefit can be measured ￿lIablY. In accordance wlth the Charities SORP (FRS 1021, the general volunteer tlme of the Friends is r￿t recogni5ed and refer to the Trustees, report for more information about their contribution. On receipt, donated professional services and donated facilities are recognlsed on the basés of the value of the glft to the charity which 15 the amount the chartty would have been willlng to pay to obtain services or facilities of equivalent economic benefit on the open market- a correspondlng amount is then recognised in expend￿Ure in the period of recelpt. 1.3 Expendlturn Expendlture Is recognlsed On￿ there is a legal or constru(tive obllgatlon to transfer economic benefft to a third party, It Is probable that a transfer of economlc beneflts wlll be required in settlement and the amount of the obligatlon can be measured reliably. 1.4 Cash at Bank and in hand Cash at bank and In hand includes cash and short temi hlghly Ilquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposlt or similar account. 1.5 Llabilities and provlsions Llabllities are recognised when there Is an obligation at the Balan￿ sheet date as a result of a past events, fit Is probable that a transfer of economic benefit will be requlred in settlement and the amount of the settlement can be estimated ￿lIablY. Llabilltles are recognlsed at the amount that the charlty antlclpates it will pay to settle the debt or the amount it has received as advanced payments for the goods or servlces it must provide. Provisions are measured at the best estimate of the amounts ￿qUired to settle the obligats'on. Where the effert of the tlme value of money is material, the provision is based on the present value of those amounts dlscounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwindlng of the dlscount Is recognlsed wlthln interest payable and slrnllar charges. SILLOTH AMATEUR FOOTBALL CLUB NOTES TO THE FINANCXAL sfATEMENTS {contlnued) FOR THE PERIOD 11 JULY 2022 TO 30 JUNE 2023 I. ACCOUNTING POLICIES (contlnued) 1.6 Financlal Instruments The charlty only has finandal assets and financlal liabilÉties of a kind that quallfy as baslc financlal instruments. Baslc finandal instruments are inltlally recognised at transattion value and subsequently measured at their settlement value wlth the excepti()n of bank loans whlch are subsequently measured at amortysed cost using the effectlve Inte￿5t method. 1.7 Fund accountlng General fijnds are unrestrlrted funds which are avallable for use at the discretion of the Trustees in furtherance of the general objectives of the chanty and which have not been designated for other purposes. 2. Average Number of Employees Average number of employees durlng the perto(J was: nil. 3. Grant income 2023 Grant income 4,100 4,100 4. Credltors 2023 Accruals and deferred Income 836 836 5. Reconciliation of Funds 2023 Surplus In year Carried forward 47,707 47,707 6. Related party transactlons There are no related party transartlons which are required to be dlsdosed In accordance with the Financlal Reportlng Standard appllcable In the UK and Republic of Ireland (FR5102) and the Charitles SORP.