REGISTERED COMPANY NUMBER: 13370737 (England and Wales) REGISTERED CHARITY NUMBER: 1203S55 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 Ma 2025 for Newcastle East End Football Club Limited AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlinglon Northumberland NE23 7RZ
Newcastle East End Foolball Club Limited Contents of the Financial Statements for the Year Ended 31 Ma 2025 Page Report of the Trustees ststement of Financial Activities Balance Sheet Notes to the Financial Statements 5 to 10 Detailed Statement of Financial Activities 11 to 12
Newcastle East End Football Club Limited ort of the Trustees for the Year Ended 31 Ma 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019) STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constilutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 13370737 (England and Wales) Registered Charity number 1203555 Registered office Swans Recreation Ground Eastfield Avenue Walkergate Newcastle Upon Tyne Tyne and Wear NE6 4UP Trustees P Edwards D Lattimer (resigned 1.3.251 C Scott K Scott L Charlton Director (appointed 1.3.25) P Edwards Trauma Specialist S Milne Director (appointed 1.3.25) K C Scott Company Director (resigned 1.3.25} Approved by order of the board of trustees on g- 11- lol£ and signed on its behalf by.. C Scott - Trustee Page 1
Newcastle East End Football Club Limited Statement of Financial Activities for the Year Ended 31 Ma 2025 31.5.25 Unrestricted fund Total funds 31.5.24 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 9,132 Charitable activities Football Club 104,509 167,474 Other trading activities Investment income Other income 20,830 23,783 19 3,023 Total 125,339 203,431 EXPENDITURE ON Charitable activities Football Club 132,232 100,937 NET INCOMEI(EXPENDITURE) 16.893) 102,494 RECONCILIATION OF FUNDS Total funds brought fomard 108.802 6.308 TOTAL FUNDS CARRIED FORWARD 101,909 108,802 The notes form part of these financial statements Page 2
NewGastle East End Football Club Limited Balance Sheet 31Ma 2025 31.5.25 UnrestriGted fund Total funds 31.5.24 Notes FIXED ASSETS Tangible assets 28,291 21,007 CURRENT ASSETS Cash at bank and in hand 75,119 88,875 CREDITORS Amounts falling due within one year (1,501) 11,0801 NET CURRENT ASSETS 73,618 87,795 TOTAL ASSETS LESS CURRENT LIABILITIES 101,909 108,802 NET ASSETS 101,909 108,802 FUNDS Unrestricted funds 101,909 108,802 TOTAL FUNDS 101,909 108,802 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in a¢Gordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps accounting records that comply with Seclions 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitabl6 company as at the end of each financial year and of its surplus or deficit fDr each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to f1nancial statements. so far as applicable to the haritable company. (bl The notes form part of these financial statements Page 3 continued.
Newcastle East End Football Club Limited Balance Sheet - continued 31Ma 2025 These financial statements have been prepared in accordan with the provisions applicable to charitable Gompanies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by.. C Scott - Trustee The notes form part of these financial statements Page 4
Newcastle East End Football Club Limited Notes to the Flnanclal Statements for the Year Ended 31 Ma 2025 ACCOUNTING POLICIES Basis ot preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial AGtivities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of reSoUrs. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery Fixtures and fittings Office equipment 250/0 on reducing balance 15 % on reducing balance 250h on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds Gan be used in accordance with the charitable objectives at th& discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 5 continued...
Newcastle East End Football Club Limitèd Notes to the Financial Statements - continued for the Year Ended 31 Ma 2025 OTHER TRADING ACTIVITIES 31.5.25 31.5.24 Shop and kitchen income 20,830 23,783 INVESTMENT INCOME 31.5.25 31.5.24 Interest receivable trading 19 NET INCOMEIIEXPENDITUREI Net incomel{expenditure) is stated after chargingl(creditingl'. 31.5.25 31.5.24 Depreciation - owned assets Surplus on disposal of fixed assets 4,606 2,021 (1.078) TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024. Trustees. expenses There were no trustees, expenses paid for the year endèd 31 May 2025 nor for the year ended 31 May 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrictsd fund INCOME AND ENDOWMENTS FROM Donations and legacies 9,132 Charitable activities Football Club 167,474 Other trading activities Investment income Other income 23.783 19 3,023 Total 203,431 EXPENDITURE ON Charitable aGtivities Football Club 100,937 Page 6 continued...
Newcastle East End Football Club Limited Notes to the Financial Statements - continued for the Year Ended 31 Ma 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund NET INCOME 102,494 RECONCILIATION OF FUNDS Total funds brought fomard 6.308 TOTAL FUNDS CARRIED FORWARD 108,802 TANGIBLE FIXED ASSETS Fixtures and fittings Improvements to property Plant and machinery Office equipment Totals COST At 1 June 2024 Additions 11,793 7,869 3,635 1,857 23,297 11,890 10,033 At 31 May 2025 11,793 10,033 7,869 5,492 35,187 DEPRECIATION At 1 June 2024 Charge for year 1,180 1,003 1,110 1,095 2,290 4,606 2,508 At 31 May 2025 2,508 2,183 2,205 6,896 NET BOOK VALUE At 31 May 2025 11,793 7,525 5,686 3,287 28,291 At 31 May 2024 11,793 6,689 2,525 21,007 Page 7 ontinued...
Newcastle East End Football Club Limited Notes to the Financial Statements - continued for the Year Ended 31 Ma 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.25 31.5.24 Trade creditors Accrued expenses 1,500 1,080 1,501 1,080 MOVEMENT IN FUNDS Net movement in funds At 1.6.24 At 31.5.25 Unrestrlcted funds General fund 108,802 (6,8931 101,909 TOTAL FUNDS 108,802 16,893) 101,909 Net movement in funds, included in the above are as follows.. Incoming Resources resources expended Movement in funds Unrestricted funds General fund 125,339 {132,2321 (6.893) TOTAL FUNDS 125,339 (132,2321 {6,893) Comparatives for movement in funds Nèt movement in funds At 1.6.23 At 31.5.24 Unrestricted funds General fund 6,308 102,494 108,802 TOTAL FUNDS 6,308 102,494 108,802 Page 8 continued..
Newcastle East End Football Club Limited Notes to the Financial Statements - continued for the Year Ended 31 Ma 2025 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended Movement in funds Unrestricted funds General fund 203,431 {100,937) 102,494 TOTAL FUNDS 203,431 1100,937) 102,494 A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 1.6.23 At 31.5.25 Unrestricted funds General fund 6,308 95,601 101,909 TOTAL FUNDS 6,308 95,601 101,909 A current year 12 months and prior year 12 months combined n8t movement in funds, included in the above are as follows.. Incomlng Resources resources expended Movement in funds Unrestricted funds General fund 328,770 (233,169) 95,601 TOTAL FUNDS 328,770 {233,169) 95,601 Page 9 continued...
Newcastle East End Football Club Limited Notes to the Financial Statements - continued for the Year Ended 31 Ma 2025 10. RELATED PARTY DISCLOSURES There were no related party Iransaclions for the year ended 31 May 2025. Page 10