Registered Charity Number: 328101 Association of Former Manchester United Players Annual report and financial statements for the year ended 31 December 2022
Association of Former Manchester United Players Contents Page Reference and Admlnlslrallve Details Trustees, report 2103 Slalemenl of Trustees, ResFK)nsibililies Independent Examiners, report Slalement of Financial Activities Balance Sheet Notes lo the Flnancial Statèments 81011
Association of Former Manchester United Players Reference and Admlnlstratlve Detalls Trustees MrAlan Wardle MrJames Elms Mr Wilfred McGuinness Ireslgned 1 July 2024} Mr Alan GowAing Mr Anthony Whelan (appointed 1 July 2024) Reglstered Office 11 Ridgmont Road Bramhall Stockport Cheshlre SK7 1JX Ind8pond8nt Examin8r H Binns Beever and Strulhers One Express 1 George Leigh Streel Manchester M4 5DL Sollcltors Linder Myers LLP Phoenix House 45 Cross Street Manchester M24JF Bankers Barclays Bank 12 Crolts Bank Road Urmston Manchester M41 OTS
Association of Former Manchester United Players Trustees. Report Thg Trustees present their report and audit&d financial 8lalemenls of the Charity for the year ended 31 sl December 2022. Objectives and activities Objects and aims The objective of the charity is to apply both tho capital and income thereof lo, or for, the relief of the FX)or and needy or lo, or for, such other Gharilable purpose, institution, society or objectiv@ as the Associallon shall in duly eonslilul@d meeting from lime lo lime direct. Whilst the objective of tho founding deed are wde, the Association is primarily concerned with the support of charities in Cheshire, Greater Man¢hegter and Lancashlre and charilles nominated by members of the Assoclation. Public benefit The Charity enables and encourages charitsble giving alld if a surplus is gener21ed il is used to womde increased donations lo charities and other good causes. The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for Englarid and Wales. Trusteas The Trustees, who acted throughout th8 year and up lo the date of this report, were as follows-_ Mr Alan Wardle Mr James Elms Mr Wilfred McGuinness Iresigned 1 July 20241 Mr Alan Gowling Mr Anthony Whelan {appolrEled 1 July 20241 Th8 chairman of the Trustg&s was Mr Alan Wardle. The Trustees are appointed by tho members of the Association, and appropriately trained on induotion. Advisors who acted throughout the year are listed on page 1. structure, governance and managoment Constitution and management The conslilulion of Ihe Association was established by a TNSI Deed dated 24th November 1988. The registered name and tfftding name of the charily is the Association of Former Manchester United Players {Ihe 'Associalion'l. The Charity is registered with the Charlty Commission for England and Wales under registered number 328101. The addr8sg of the registered office is 11 Ridgmonl Road, Bramhall, Stockport. Cheshire, SK7 IJX. The management of the Association is run by the Trustees Moth COpOPted assistance where approprlale. The Trustees hold regular meetings throughout the year al whlch appropriale fund raising events are agreed and organlsed, requests for charitable support are examined and the Assoclallon's current rinancial Status is reviewed. The Charity enables and encourages charltable giving and if a surplus is generated il is used to promde increased donatlons lo charilies and other good causes.
and the of donatrm of £13.175121RI.' £14,T251. The roEcLtrre5 al¢0 Th• W trled knjs at 31 %122 is£1&042 (2021: £26.7191 É13.$08 {2021'. £26.719) all n3YWVES. ctytirwe to tske K*e Jwr. Jwn¢s Ekn• Trust••
slat•m•nts for •xh fi¥la1 >eor tAtth Gw A and fr ot state ol the aff#¥5 fj(h the chare¥ kt 2011, Ch¥1& R•Fytsl R•guL4thM 2f))8. oth•r rrogylvknm. JarrS Elm
Association of Former Manchester UnSted Players Independent Examlner's Report to the Trustees of the Associatlon of Former Manchester Uniled Players I report to the trustees on my examination of the accounts of Association of Former Manchester United Players for the yoar ended 31 December 2022. Responsibilities and basis of report As the charity trustees of National Association for the Relief of Pagels Disease you are responsible for the preparation of the accounts In accordance with the reqLtir&ments of the Charities Act 2011 I'lhe Act,). I report in respect of my examination of the National Association for the Relief of Pagels Disease's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Direolions given by the Charlty Commission und6r secllon 14515llbl of the AGI. Independent oxaminerfs statement I have completed my examination. I cor¢firm that no material mallers have Gome to my attention in connection with the examination giving me cause lo believe that in any material respeGI'. accountlno records were not kept in respect of Associations of former Manchester United Players as required by sects'on 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requIremon coneeming the form and corklenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirerr¢enl that the accounts give a 'lrue and fair vieW which is not a maller considered as part of an independent examination. I have no concerns and have come across no other matters in connectlon wllh the examination lo which allenlion should be drawn in this report in order lo enabl6 a proper understanding of the aocounts lo be reached. Helen Binns FCA Beever and Struthers One Express l Georye Leigh Street Manchester M4 5DL Date. '.l+.l..o.7.1.ft7A
Association of Former Manchester United Players statement of Flnancial Activities for the Year Ended 31 December 2022 Unrestricted funds 2022 Unrestricted funds 2021 Noto Income and endowments from.. Other trading activities 73,370 85,632 Total income 73,370 85,632 Expendlture on: Other trading aclivilles 171,8721 {61,0271 Expenditure on charitable activities 113,1751 (14,725) Total resources expended 85,047 75,752 Net movement In funds 11 111,6771 9,880 Reconclliation of funds- Total funds broughl fOard 26,719 16,839 Total funds carrifjd forward 15,042 26,719 All of tha charitWs activities derive from continuing operations during the above Iwo periods. The notes on pages 8 10 11 form ar> integral part of these financial slalemenis.
(R•glstrallon finber. 328101) 8•lanc• sheet as at 31 Decernb•r 2022 2021 Caxh •t b•nk arKI wi htt 28.cf&i Crfjditors 10 Funds of th• elway 11 2417124 . JArrS Ekns
Association of Former Manchesler United Players Notes to the Flnanclal Statements for the Year Ended 31 December 2022 Accountlng pollcles Statement of compliance The fin8ncial statements have been prepared in accordance with Accounting and Reporting by Charities: Slalemenl of Recommended Practice applicable lo charities preparing their accounts In accordance with the Financial Reporting Standard applicable irn the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191- Icharilies SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS 102. Basls of preparation Assets and liabilities are Initially recognised al historical cost or transaction value unless OtheSe staled in th& relevant accounting policy notes. The financial statements are prepared in sterling, which is the functional currency of the charity. Mon8t8ry amounts in these financial ststemonts are rounded lo the nearest £1. Golng Concern The Iruslees consider Ihal there are no material uncertainties about the charity's ability to continue as a going concern nor ar*y significant areas of L2ncertainly that 8ffecl the carrying value of assets held. Incoming resources . Voluntary Donations Income from donations is accourkled for on r6coipt. Incoming resources - Activities for generating funds Incoming resources from fundraising activities are includod In the stslement of financial actlvilies when the charity is onlilled lo the income and the amount can be quantified with reasonable accuracy. Where income Is received prior lo fund raising activities being completed, such income is doferred within Other Creditors until such lime that the fund raising activilies have been Completed and the Gharily has an Srrevocable right lo the irkcome. Rasources axpended Expendllure Is recognised on an accruals basls as a liabllity is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure lo whiGh it relates. Charltable donations Charitable donations are accounted for when an irrevocable commitment lo make payment has been made. Governance Costs Thes8 include the costs attributable to the charity's compliance with conslilulional and stalulory requirements, including audit, slraleglc management and trustees's meetings and reimbursed expenses. Tangible fixed assets Tangible a58els are recorded at cost less depreciation. Depreciatlon Depreciation is prov(ded on tangible fixed assets so as lo wrlle off the cost or valuation, less any estlmaled residual value, over Iheir expected useful economiG life as follows.. Asset Class Cornputer equipment Depreciation method 3 year slraighl line Cash accounting policy Cash and cash oquivalenls include cash in-hand and cash held in current accounts with UK banks.
Association of Former Manchester United Players Notès to the Flnanclal Statements for the Year Ended 31 December 2022 {continuedl Cash flow statement The Association has taken advantage of Ihe exempllon from preparing a cash flow statement because il fulfils the required size criteria for a small enlily. Creditors Creditors are recognised where IEie charity has a present obligation resulting Irom a past event that will probably result in the transfer of funds lo a third party and the amounl due lo settle the obligation Gan be measure or eslimaled reliably. Creditors are normally recognised at their selllemenl arMour¢l. Fund aGcouriting Unrestricted funds are avallable for use at the discretion of the Trusloes in furtherance of the general objectives of the charity. Significant estimates and Judgements The preparation of the financial slalements requires judgements. estlinalions and assumptions to be made that allect the reported valuas of aggats, liabilities, income and expenses. The nature of eslimalion and judgement m6ans that 2cIu21 outcomes COLFld differ from expeclalion. The trustees do not consider there lo be any areas of slgniflcant aslimale of judgement in preparing the financial staltrmenls. Financial instruments The Charities firiancial assets comprise tangible assets, debtors and cash al bank and in hand, all of which are initially measUd al falr value and then subsequently measured al amortised cost. The Charities finanaal liabilities comprise other creditors which are initially measured al fair value ar>d then subsequently measured at amortised 81. Income from other trading activiti8S 31 December 2022 31 December 2021 Sportsman's dinner Reunion dinner Remembering the old boys Gotf day Sponsorship 16,200 12.970 10,460 8.340 25,400 24,660 15,586 9,386 36,000 73,370 85,632 Exponditure on raising funds and other donatlons 31 December 2022 31 Docember 2021 Sportsman's dinner Reunions dinner Remembering the old boys Golf day Golf shirts Adminislralion 11,835 14,209 10,638 10,221 2,734 22,235 18,765 14,982 8,280 19,000 71,872 61,027
Association of Former Manchesler United Players Notes to the Flnancial Statements for the Year Ended 31 December 2022 (continued) Charitable activities Donatlons have been made to the following charities-. 31 December 2022 31 December 2021 Back Up charity Blythe House Hospi Bury Society For The Blind And Partially Sighted Douglas Bader Foundation Fai1sWOrth Unlted Francis House Just Ice Poynlon MediGal Equiprnenl 4 Kids Northenden Golf Club Romaldo print and lies Reubens Retreat Salford Harriers Sl Anns Hospice Unity Great Outdoor Uganda Appeal Waltham House Wesl Coast Crash Wesl Coast Wheelchalr Donalions individually less than £500 1,000 1,000 1,000 1,000 1,000 1,000 2,000 500 1,000 500 565 1,000 1,000 1,000 1,000 500 1,000 1,000 575 1,000 1.000 1,000 1.000 1,050 1,000 1,000 1,000 1,000 50 1,150 13,175 14,725 Independent examiners remuneration 2022 2021 Independent examination 1,000 1,320 Trustaa Costs The charity has no employees (2021.. none). 2 Trustees {2021-. 2 Trustees) each received £5,000 fees (2021- £5,000) and reimbursement tolalllng £73012021.. £1,362) for expenses. Taxation The Association is a registered charity and, as such, is entitled lo certain lax &xemplions on income and profits. The Associaliors is not registered for VAT and, accordingly, all expenditure is recorded inclusive of any VAT incurred. Related party transactions Mr A Wardle and Mr J Elms are both Irustees of the charity. During the year they both received £5,00012021: £5,000) each for consullancy services provided to the charity. 10
Association of Former Manchester United Players Notes to the Financial Statements for the Year Ended 31 December 2022 Icontlnued) Tangible fixed assets Computer Equipment Total Cost Additions 2,301 2,301 At 31 December 2022 2,301 2,301 Depreciation Ch8rue for the year 767 767 At 31 December 2022 767 767 Net book value Al 31 December 2022 1,534 1,534 10 Credltors 31 Decembar 2022 31 December 2021 Accruals and deferred income 2.320 1,320 2,320 1,320 11 Movement In funds At 1st At3fjsl January Incomlng Res0[tr December 2022 resources expended 2022 Unreslricled Income funds 26,719 73,370 85,047 15.042 Total Funds 26,719 73,370 85,047 15,042 At 1st At31s1 January Incoming Resource December 2021 resources expended 2021 Unreslricled income funds 16,839 85,632 (75,752 26,719 Total Funds 16,839 85,632 75,752 26,719 11