Ch•rity rngislrnti¢)n nuMr 297411 (England and Wales) CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB LEGAL AND ADMINISTRATIVE INFORMATION Trust Mr Roy Bennett Mr Russel Hal¥ft Mr David Ne4 Charlty rngistratlon 297411 Indepdent examinor Sunmers M¢x Lo4V8r Road VID3 5LH
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB CONTENTS Page Trustees. reky)rt Independent examingrfs rewt Slaloment of financial ac*vilies Notss lo Ihe finanoal stateme 7-13
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB TRUSTEES. REPORT FOR THE YEAR ENDED 30 JUNE 2025 The trustws present lhr amual rwt financ4al statements fwthè Y 30 Jun8 2025. The financial slatèments have been prepared in COlance with the aCnts.ng pthrios sgt txrt In note 1 to the finanrAal staternonts and ¢omply hth the dub's 9ovemino dcwnen( the Charibes Act 2011 "Accwnlj'ng and Repong by Charities.. Statement of Recx>mmended Prauice aFpl¢abl¢ to ¢hanb"ès w8parirKJ theii accDunts in accordance with the FinancTral Rgportin9 SlarK1ard apt4catle in the UK aTrJ Reput4ic of Ireland IFRS 1021 leffecb.ve 1 January 2019}'. Objectives and activities The dub's objèctivas ar8 to arrange a$salOn foott>al matches and scKial 8t110$ its m5, young persthis bekn¥een Ihe ages of 5 and 18 years. Public berfft Tha trustees have regard to i55ued by the Chanty Commtssion in d8c#liThJ what activities the rjub shoukl undertak•. Activilies Football matches and training sessi¢ns were kyowded fty ov¢r 6QJ thrtdrèn dwtng the season. inclurfing over 100 gids partiupating in girls, tenS acmss most age groLPS. The Sattwday morr•r Soccer S¢ho¢4 continuas to enhance our Teputstion, prow(k"ng good foothl knty to 4 and 5 year dd chilthen in tffeparati for joining the d[ in fvll al 6. Thg C"nu&S to be one of the leathng football dubs in Hertfordshire. is invesligatsng funding options for its palon prwt.. Ihe pavlIc was tAJilt 25 years aw is in ngad of nK4Jemisation to reflect dub of ts $laturg. AChIevemts and perfonnance Signiffcant actiwtses aTrJaGth.eVennts against obNth$ The dub has maintained its FA Cornmunity Standard status in recotywtsm rts wob wthin chl00d and the surrounding ar$a. and 1$ rg¢09nisèd by thg FA a$ on? of their'&Jp8r Clubs.. The dub ccnlinues to IR proud of the success ol its teams throughout the age groups. wthelher tropli.es or the devek)wnont of playing abilities We conts'nue our commilment to our te¥wJ FA Level 1 trw"ngd. #nd eno)urag8 th•m to In the FA Coaches ub. Th& dub enswas consistent standards and approach fclkmng the traning, through thp coathes signing up to the 'Chorfeywood Wal which CA11 the FthlosoFthy to Icrf)tb41 th"Id welfare. For fre older boys and gids we 8ncotwage them to get invofved in the funring of the , either by helpirrfJ at ftJrKI N$ing events or through trairmng to becm referees or Flnanelal revlew Overall in 202412025 InM& was dovm by £50.057 lar as a resLdt of a one off £25,(MXs donation and £27,261 01 toumament income not ng reFeated.' the spring townanents for boys rIS ¢OLld not b9 facilitatsd this year. ExperKliture rethjced by £37.478, thiven by £12.879 f811 in pit¢h wo$ 7tiith had to b8 deferred. £12,917 toumamont •xpendiiur8 and £9,947 savings in the traning budget At the end Lrf the year, total reserv $tLwd at £150,275: £25,IJXJ r8StridgJ (2024'.25.IJJ)l and £45,000 designatgd for a paVlon retId wriect12024.' £30.C((Jl. and £80.275 {2Q4.. £82,157). Reserves Policy It is the dub's policy to matsn unrostricted r8s8rves at a levd of cin2 6 months. eypendiiU {cir¢a £69.81. Al the accounting date the free reserves, 85 defined by the Charity Commisscn. werè £76,67512024.' £81,7). The trust•&$ arè happy th$ lvd of resfjTh8% Risk management Tha tnJstees recognise Ihg many risks manw across the organisalion in 115 day to day ruming. These include Child Financ4al and Govemanc Risks. In line the ¢h8nty's prin¢ipaJ activth"es. the prime concwn is for Child Wellare and the coachirg team aThl Ex8cLthe of the dL*J are regrIY traned in Chikl Safeguarding.
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Structur•, governance and rnanagement The dub was estatlished on 15th JY 1987 aTrJ wa5 registered as a chan.ty 161h Swnber 1987. The trusleo$ who $oN9d dwiig thg year LP to th& date of &atUre clthe firbanrial statements were.. Mr Roy Bennett Mr Russell Hallam Mr lan IAtight Mr David No RgCftlltnnI andappc¥ntnAgnf of fmstees The TNstees ar¢ eie¢tgd annualty * the Annual meeting by the members. Oan1$ational slr(Kturn The functions and its prath.cal maiagement are delegth to its Executive Commiitee vthich includes the Chaiman. Wic& Chairni. Treasurer. SecreW. I[rfon8trcn Officer and Chikj VÈlkn Cfficer. Al of tt)e$e posts aro elected anIMlty at theAmial Genwat Me¢tsrKJ oflh8 Chority. Beyond that Ihe charity iel.es Iwvily fxj dedicated pwfr)miance crf its group and team managers and assistant5 wh) give up many hours in ertsurirvJ matches a F4ayed and funthaising ath"vities are or9anised and delivered. Wthoutthw"r inwttr ¢harity ¢OLJ r)t xh1@ its c4ectives thr()ut the year. Relatmsthp with ml8tedparti6s There is relationship vitb any othèr paity*thich impacts on Ihe delivery of the obJ"g¢ts ofthg tharity. On behaw oflhe bo¥d oflrustees Mrlan ght Trustea Da¢e'. ZA
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB I report to the truste&$ my examinati ofthe finwa slatements of chIeY Common Youth Football Club (Ihe dubl for the year ended 30 jur 21Y25. R•sponslbllltles and basis ol report As the tru$tg9s of th• cbJb you we responsibl8 for the Weparati of the finwKial statemefts in a¢&r wth Ihe requirements of Charities Aci 2011. I r8pcffi in respect of my exninlOn ofthe dub's finantral staternts ¢arri¢d CArt under sthin 145 of the ctieS Act 2011. In caffwng out my examination I have frtsd the Directicffis gven by the Charity Commisson under section 14515){b} of the Chaiilies Acl 2011. Independent examinerfs statemert Your attention is drwm to the fact Ihat the chaiity has Weped the fiTla1 statents in accordanca wth th• rdevant v¥rsion of tht Statemènt of R8commend8d Praclice apph'cat4e to thwibes preparing their finanrAal stal8m8nts in accordance with the Fina1 RepoKbng StaThlard 8pplKthe in Ihe UK and Ropy1¢ of Irdand IFRS 1021 in preferen¢8 to thè AcCOting and R•wting by Ch¥ities: Ststament of Recommended Practice issued on 1 Awl 2005 which is referred to in the extwrt regatr"On5 kxJt ha5 nrjw be vAthdrwm. l understand that this has boon done in order for th8 financaal statemants to prowde a true fr accordance with UK Generally Accepted Acccdjnting PtiCe. I have complad rny examination. I confimi that matters have crrfne to my attenti in ¢Mne¢lion wlh tt)¢ examinatson giving me ¢ause to belteve thal in any matsrial respect COLmting records were rK)t kept in respect of the dub as reqLATrd by seclion 130 of tho Charitias Acl 2011. the finanrAal statements do That a¢cord those re¢ord5', or the finanaal ststements do not comF4y the applicaile requirements con¢eming the fom and content of finanual ststèmèrrts set tn thè Charities (Accounts and Reports) Regulalions 2(N)8 other than any requirement that the financia statefflents give a tnR fair ew. V•thth is not a mattw considered as part of an indyndènt wmination. I have rK Concems and have ¢cffje no other mattws in cMne¢bon V+ith the exominati¢)n to whTth attention should be drawn i this 8POrt in o lo ing of the finarLial statemerts to be reachod. Nic*ola$ Corden, ACA Summern Morgan First Floor. Sheraton H¢Juse Lower Road Ch¢y1gwod H&rtford$hire WD3 5LH
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025 Current finan¢lal year Total Total funds fund$ funds 2025 2025 2025 2025 2024 ncome and 09"0n$ 1900e$ Chants¥ activitigs Investrnenls Oth¢r in¢omo 1.973 148,589 1.973 148,589 2,269 27.562 1n,723 1,583 20 Total income 152.831 152.831 202.888 Charitable activilies 139.483 139,4163 177.191 10 250 250 T¢)tal exp•nditurn 139.713 139.713 177,191 Net in¢omlng resources befo tran$f*rs 13,118 13,118 25.697 Gross transfers furKIs {15.LKM)) 15.CrfXI N•t l•xp•ndltur•Vlneom• for th• y• N•t mov•mont in funds 11.W2) 15.0 13.118 25.897 Fund anceS at 1 Juty 2024 82,157 25.CM)O 137,157 111,480 Fund balancts at 30 JUM 2025 80,275 45.C#)) 25.OCNJ 150.275 137,157 Th8 statemont of financial actsviti in¢kKles al gains and losses wised in tt)0 yoar. The statement of acti¥eS incbjdes al ga and losses recowised in the year. Al inwne and expendrture derive from continuiThJ adiwties.
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 30 JUNE 2025 Prforfinanclal y•ar Unr•stricied Urnstrict•d Restricted nd$ fimd$ funds g•n•ral d•slgnated 2024 2024 Total 2024 2024 Donation3 and legacies Charitable activibes Invasknents Othar i1C#e 2.2 173.n3 1,583 25.C#JO 27,562 173.723 1,583 Total ift¢ome 177.888 25,C 202,888 Charitat4e activities 177.191 177,191 Total gxp•nditur• 177.191 177,191 Net incoming resources before trnnsfers 25,(JXI 25.697 Net lexpenditureYinGome for the y••rf N•t mowmont In funds 697 25.X7 25.697 Fund balartes at 1 July 2023 81,460 111.4 Fund balanus at 30 June 2024 82.157 25,1} 137,157
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB BALANCE SHEET ASAT30 JUNE 2025 2025 2024 Fixed assets Tangib18 assets 12 250 Currwrt assets Stocks Debtors Cash at bank and in haThJ 13 14 1C(t 100 15,223 137,898 146.707 153,368 153,221 Creditors: amounts I1n0 du• wlthln 15 6.693 16.314 Net rJJrrent assets 148.675 136,7 Total ass•ts l•ss ¢urr•rf Ilablllll•s 150.275 137.157 The funds of th• ¢b Restricted income fvnds Unre$tricted fvn¢Js- ggner Unrestricted fiJnd& designated 16 25,Cii) 80.275 25,OLN) 82.157 150.275 137.157 The financial statemerts were apwoved by Ihe twstees on......................... Mr lan lth.ght Trustse
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Ac¢ountlng polld•s Charlty Infom)•tlon chor1eO0 Comm¢)n Ycth Fooljjall aub is a ¢lwilaNe trust registrati Nmber 297411. Thgir rggislored address is 84 Frarknd Road, crOeY lkn. Herts. V3 &4U. 1.1 AccountSng conv8ntlen The finanual statements have been prepared in accord wilh the cbjb's goveming document, the Charitse5 Act 2011 and "ACCOting and ReFKNtirvJ by Chlties.. Statement of Recommended Pr8ctice apF4lCab to chaiities pr8paring th8ir acnts in XCLYdanca th the FInCIal R8porbng Standard ap{Cable in the UK and Rep11¢ of IrElarHI (FRS 102) (effective 1 JaNary 20191". The 1$ a Pthlic B8n8fft Entity as definad by FRS 11r2. The dub has tsken advantsge of the [vISIOnS in the SORP for dwilies apthng FRS 102 Update Bulletin 1 not lo prepare a Statan¢nt of Cash Fknvs. The finanaal slatements are prepwed in sterliTrJ. is the fimcbonal rrel of the dLkn. Monetary ounts in Ihese ffinanCl statemats are roLfftd8d to th8 neawt L The a¢counts have been piwrtrj LrKler fv histNi¢d $t ConvWm. The wwicipat acCOting poliaes adopted are set rxrt belrm. 1.2 Going concern At the time of approving the friaal statemS, th8 trustS have a r•asonat4• 8XptatIOn that the dub has adequate resources to conts'nue in operational existence for the foreseeaLle fLrture. Thu5 the trustees continue to adopt tha gw ccOM bag"$ of a¢¢ow)ts"ng the finawal Statjts. 1.3 Charitable funds Unrestricted fvnds are availat4& for use at the thsuion d th• trustses in further of Iheir chaiitsb cl)jo¢tsv&s. ReSttad fL#wJs arè subJ8¢t to SP8afj¢ emthb.cms by th)n$ c* grnttors as to htrw they may be used. The rposes and uses of the restrict fuxls are set in the notes to the finaThial statements. 1A Income Donation5. laga¢ies and other forms of volurty income recognised as incoming sourceS when rK$ivafr, oxcept insofar as they arg incapable of finan¢iaf measuremenL Inm aid tax r¢daim$ Is recognised at the same tiffle gift aided donati$$ are reCVed. Membership sub1019 are reved amualy and reCogrSed on an acuuals basis. Income tax TaYeratAe in relalion to mnborship sptI£S rec8iV8d undgr Gtft Aid 1$ recogniséd at tt "me ofthe subscripts"M. 1.5 Exp•ndltur• ExpendTture is recogrlsed &¢ruals ba5. Irrecovwabk VAT is tharged against the category of resoueS ex[1 for it was inujrred.
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 A¢¢ounting poli¢ioS (Continued) 1.6 Tangibhflx•d ass•ts Tangible fixed assets othgr frgehcld ItI are statad at cost18ss detffecialion. Depyeciation is provided at rates cakuiated to lte off the cost less eslim*ed resi(hJal v&lJe of ea¢h asset over its gxpe#ed useful life. as follows". Land and buildings Plant and mathinery - over the minimun remaining periTrJ crfthe bgase - over 10 years 1.7 Stocks Stock is Val at Ihe IcNMr of costand vabje. 1.8 Cash and cash equival5 Cash and cash equivaent5 indudo cash in haTra. dwsits at ¢aM with knks, othar shcrt-tenn liquid invastments vAth original maturitses of three mc¥th cff tess. and bk overthafts. overdrafts are Shw) within borrovrings in cuwent liab"lth"e 1.9 FlnancSal Instrum•nls The Charity onty has finCial assets arKI fin(la1 liabilti8s crf a kind that qu&fy as b8sic financial instruments. Basic finarrial instrumerts ¥e iTht"8ly re¢ogr¥sed at trgmsa¢b"M v4ue and subswuenuy mga$ured at thr $8tdement valu8. In¢om• from donallons and l•gad•s T¢rtal Unrestrlcled Restricted fvnds funds 2024 2024 T¢t•l funds 2025 funds 2025 2025 2024 Donalions 1,973 1.973 25,LM)O 27,562 Income from charitai4e activities Unrgstrlet•d Unrestricted funds fund$ 2025 2024 Charitable income Player sL$ptiOnS and Sponsorship ClubActivibes {&&side, Soccer Scho(4) Other incoma 135.040 12,3 1,157 132.260 41.463 148,589 173,723
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 kncome from investments funds 2025 fund$ 2024 InteSt receivai4e 2,269 1.583 Unrestri¢ted Unrnstri¢ted funds fund$ 2025 2024 Kitchen Taking$ 20
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Exp•nditurn on ch•it4ble activilAs Youth Football 2025 Youth Football 2024 Dir•ct costs Deproo"on and impairment Paypd Charges Insurance Pavilion Maintenance and Cle14 Grcwnd Maintenance Ront League Registralion Fees Mini Toumament 125 1.871 1.871 5.718 3,521 5,547 47.227 2,611 4,973 12.917 5.921 6,917 58,452 5.015 4.274 7.747 Kit and Equipmerrt Training Costs Fines Courses and CRB Fees Awards Nitht Referees Fees Sundry Other charrtabl& expenditure 3.780 2,755 10.764 2.847 414 10.639 2.616 392 138.539 178,267 Share of support and g¢v•rnanee eosts {s•• nrA• ) A¢cOLrtIng and Independent Exanina1ion. 924 924 139,463 177,191 Analysls by fund Unrestricted fvnds 139.463 177,191 Not mov8m•nt in fund$ 2025 2024 The net movemert in fvnds is stated 8fter th$n{ed"rQ): Depreciation of (e gIe fixed assets Loss on th"sposal 0fgIble fix8d assets 125 250 Trustees Nef of Ihe trustees (or any r*rscffis ¢onne¢ttrJ V•ilh th) rVed ary femuneralion or reimbursement of persond expen$ ding thè year. 10-
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Employ There were Th) 9mF4¢)yS ¢JrirvJ ts yw and th8 wOuS year. 10 Other expenditure Unrostrl¢t•d Unr•strletèd funds funds 25 2024 Net loss on disK)sd of tsnytle fed assets 29) 11 Twtlon The dwty is exempt frtyo taxati(M on rts bs8 all its inc(rn is apled for dwitat4e purposes. 12 Tangible rd •$6ds buldlD9• Cost At 1 Juty 2024 108,600 At 30 Jun$ 2025 108.600 D•prncl•tton and Impalrnwit At 1 JY 2024 105,0th) At 30 JLMO 2025 105,000 Carrying amount At 30 June 2025 3,600 At 30 June 2024 13 stks 2025 2024 Finished gorJs and gocrfjs for res 1CQ 1C 14 Debtors 2025 2024 Amounts falling duo within on• year. 6.561 15,223 11
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 15 cdItors. amounts falling due wilhin one year 2025 2024 Trade ¢rfilors Accruals dgferred income 5.769 924 15,390 924 6,693 16,314 16 Restricted lunds The restricted funds of the charity comwse thg uwnded baances of dCfflatiO arKI grants hetd on trust subj.ect to SPOC4fic corth.ons by ¢knor5 as to they may be ld. At 1 JY 2024 Incoming At 30 Juno 2025 pavili 25.C 25.rjxi 25.C(Ml 25,(KX) Previous year. At 1 2023 Incoming At 30 June 2024 25,OCQ 25.000 The pavilion fund was estai4Ish to provide fijrth for the rebu"klr& ol the pavlion. 17 Designated fund The income funds ofthe charity inckMle the folhThbing desiwd ftmds wlith have been Set aside out of unrestn"¢ted fvnds ty the tN5tees for specfft pU)se5. Clubhouse Reserve - expenditure to pl. investigate arKI exerlrte rewrs. mwrrtenKe and reId of the dub pavilion at CorfeWa Hous8. Al 1 JY 2024 Transfers At 30 June 2025 Cluthouse Resgrvg 15.CrfYJ 45,000 15.000 45.OCM) 12-
CHORLEYWOOD COMMON YOUTH FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 17 0•signatod fd¥ IContinu•d Previous ye•r. At 1 JY 2023 Trnnsfern At 30 June 2024 Clubhous8 Reserve 30.000 18 Analysls ol n•t assats b•tw••n furbds Unrt5tri¢ted Unrnstricted R•stri¢ted funds fund$ funds g•n•ral D•slgnat•d 2025 202S Total 2025 2025 Fund balanegs at 30 June 2025 arE reprEwrted by: TangitAe assets Current assetslOraLxliligsl 76,875 25.¢Y 146,67S 80.275 45.LMXI 25,W) 150.275 unrestrict unrnstr1¢t Rostrlet•d funts funds funds g•neral Designated 2024 2024 Total 2024 2024 Fund balances at 30 ne 2024 are rnPfE8enled by: Tangl• assets Current assètsl01atsles) 250 81,W7 250 136.907 82.157 25.000 137,157 19 Related party transa¢tions There were no disc405aJle related pty tranwions thjmg the year121Y24: rffjnel. TNSt88s chldron F4ay for the C pay thw SLbsuyb"LM$ *)d any (thor ujsts at amis len9th. 13-