Registered Charity Iyumber: 328101
Association of Former Manchester United Players
Annual report and financial statements
for the year ended 31 December 2023

Association of Former Manchester United Players
Contents
Page
Reference and Administrative Details
Trustees, report
2to3
Statement of Trustees, Responsibilities
Independent Examiners, report
Statemcnt of Financial Activities
Balance Sheet
Notes to the Financial Statements
810 11

Association of Former Manchester Unlted Players
Reference and Admlnlstratlve Detalls
Trustees
Mr Iuan Wardle
Mr James Elms
Mr Wilfred McGuinness (resigned l July 2024)
Mr Alan Gowling
Mr Anthony Whelan (appointed l July 2024)
Registered Office
I l Ridgmont Road
Bramhall
Stoclq)ort
Cheshire
SK7 IJX
Independent Exan]iner
l.G. Morris
Downham Morris & Co
4549 Greek Street
Stockport
SK3 8AX
Solleltors
Linder Myers LLP
Phoenix House
45 Cross Street
Manchester
M2 4JF
Bankers
Barclays Bank
12 Crofts Bank Road
urn￿tOn
Manchester
M41 OTS

A550ciation of Former Manchester United Players
Trustees? Report
The Trustees present their report and audited fjnancial statements of the charity for the year ended 31" December
2023.
Objectives and activities
Objects and aims
The objective of the charity is to apply both the capitAI and income thereof to, or for, the relief of the poor and
needy or to, or for, such other charitable purpose, institution, society or objective as the Association shall in duly
constituted tneeting from time to time direct.
Whilst the objective of the founding deed are wide. the Association is primarily concerned with the support of
charities in Cheshire, Greafrr Manchester and Lancashire and charities nominated by members of the
Association.
Public benefit
The Charity enable and encourages charilable giving and if a surplus is generated it is used to provide increased
donations to charitles and other good causes.
The Trustees confinll that they have complied with the requirements of section 4 of the Charities Act 2011 to
have due regard to the public beneflt guidance published by the Charity Commission for England and Wales.
Trustees
The Trustees, who acted throughout the year and up to he date of this report, were as follows:.
Mr Alan Wardle
Mr James Elms
Mr Wilfred M¢Guinness (resigned l July 2024)
Mr Alan Gowling
Mr Anthony Whelan (appoknted l July 2024)
The chairnun of the Trustees was Mr Alan Wardle.
The Trustees are appointed by the members of the Associatio￿ and appropriately trained on induction. Advisors
who acted throughout the year are listed on page l.
Structure) governance and management
Constitution and management
The constitution of the Association was established by a Trust Deed dated 24, November 1988. The registered
name and trading natne of the charity is the Association of Forn]er Manchester United Players (the
'Association'). The charity is registered with the Charity Commission for England and Wales under registered
number 32810 l. The address of the registered office is I l Ridgmont Road, Bramhall, Stockport, Cheshire, SK7
IJX.
The management of ihe Association is run by the Trustees with co-opted assistance where appropriate. The
Twstees hold regular meetings throughout the year at which appropriate fund raising events are agreed and
organised, requests for charitable support are examined and tlie Association's current financial status is
reviewed.
The Charity enables and encourages charitable giving and if a surplus is generated it is used to provide increased
donations to charities and other good causes.

Association of Former Manchester United Players
Trustees, Report (continued)
Results and activities
Total incoming resources during he year amounted to £84,585 (£73,370). During the year the Trnstees approved
expenditure of £60,950 (£61,872) to finance the fundraising activities and the provision of donations of £13,345
(£13,175). The net outgoing resources amounted to £10,290 incoming £11,677 and this has been Iransferred
to/from the accumulated unrestricted income ￿nd.
Funds are primarily raised from events such as golf days and spOrtsn￿￿'S dinners organised by the Association.
Reserves policy
The T￿￿teeS regularly monitor the reserves policy and the level of reberves policy and the level of re8erves with
the intention of en8uring that they arc at all times adequate to meet all the committed donations and provide
sufficient resources to finance fofihcoming fund raising events. Following the results in the year ended 31
December 2020, where no events could be put on and were cancelled during the year, the trustce8 feel an
appropriate level of reserves is £1 0,000, which was the net outgoings that year.
As events are put on and donations to be made are agreed. the reserves level is monitored to ensure these can be
covered as well.
The tolal unrestricted funds as at 31 December 2023 is £25,332 (15,042) which £15.332 (2022: £13,508) are all
free reserves.
This is higher than the aimed level as the tTUStees hope to be able to make donations in the following year.
Investhient policy
Investments are held in the forni of short-terni cash deposits at the appropriate interest rates at banking
Institutio￿$.
Risk Management
The Trustees have reviewed the risks to the Association and are satisfied with procedures in place to cover those
risks. This involved identifying the types of risks the Charlty faces and identifying any means of mitigating
those risks.
Plans for future perlods
The Trustees plan to continue to increase the walue of donations processed to charities as events continue to take
place each year.
They expect that the Association of Fornier Manchester United Players will continue in its current forni into the
foreseeable ￿ture.
The annual report was approved by the trustees of the charity on . S . 7 IS
and signed on its behalf by-
Jamcs Elm%
Trustee

Associatioll of Former Manchester United Players
Statement of Trustees, Responsibilities
Statement of Trllstees, responsibilities
The Trustees are responsible for preparing the Trnstees, Report and the financial statements in ac¢ordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for
each fmancial year which give a trne and fair view of the state of the affair8 of the charily and of the incoming
resources and application of rc80urces of the Gharity for that period.
In preparing these fmancial staternents, the trustees are required t():
elect 8Uitablc accounting polici&s and then apply them consistently.
observe the methods and principles in the Charities SORP"
make judgements and estimates that are reasonablc and prudent.
statc whether applicable accounting Standards have been followed, subject to any malerial
departures disclosed and explained in the fmancial statements; and
prepare the financial statements on the going concern b28is unless it is inappropriate to
presume that the charity will Continue in busine88.
The trnstees are responsible for the keeping adequate accounting records that are sufficient to show and explain
Ihe 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 Charities
(Accounts and Reports) Regulations 2008, and the provisions of the Trust Deed. The trnstees 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.
The trustees are responsible for the maintenance and integrity of the charity and financial infornmtion included
on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of the
financial statements may differ from legislation in other jurisdictions.
7.7.25
Approved by the trustees of the ¢I￿AlY on ..................... and signed on its behalf by..
James Elms
TtU8tee

Association of Former Manchester United Player5
Independent Exan￿ner'S Report to the Trustees of the Assoclation of Former Manchester
United Players
report to the trnstees on my examination of the accounts of Association of fornier Mllnchc8leT United Pla
for the year ended 31 De¢ember 2023.
ei¥
Responsibilitie5 and basis of report
As the charity trustees of As80Liation of Fornier Manchester Uniied Players, you are responsible for the
preparation of the accounts in accordance with the requirements of the Cli41rities ACL 2011
'IlJc Acl,
I report in respect of my examination of the Nalional Association for the Relief of Pagets Disease's accounts
carried out under section 145 of he 2011 Act and carrying out my examillation I have followed all the applicablc
Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confimi that no material matterq have come to my attention in connection
wAth the examination giving me ¢ause to believe that in any material respect:
accounting records were not kept in respect of Associations of fornier Manchester United
Players as required by section 130 of the Act. or
the accounts do not accord wxth those records. or
the accounts do not comply with the applicable requirements concerning the forni 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 n]atters 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.
l.G. Morris
DoHrytham Morris & Co

Associatlon of Former Manchester United Players
Statement of Financial Activities for the Year Ended 31 December 2023
Unrestricted
funds
2023
Unrestricted
funds
2022
Note
Ineome and endowments from:
Other trading activities
84,585
73.370
Totsl income
84,585
73,370
Expenditure on:
Other trading activities
60,950
(71,872)
Expenditure on charitable activities
13,345
(13,175)
Total resources expended
74,295
(85,047)
Net movement in funds
li
10,290
11,677
Reconciliaton of funds:
Total funds brought forward
15,042
26,719
Total fimds carried forward
25,332
15,042
All of the ¢harity'S activities derive from continuing operations during the above two periods.
The notes on pages 8 to I I forni an integral part of these fmancial statements.

As50eiation of Former Manchester United Players
(Registration number.. 328101)
Balance sheet as at 31 December 2023
Note
2023
2022
Fixed assets
Tangible assets
767
1,534
Current assets
Cash at bank and in hand
27,598
15,828
Total current assets
28,365
17,362
Current Llabilities
Creditors
io
(2,820)
2,320
Net Assets
25,545
15,042
Fullds of the charity
Unrestricted income I total cllarity funds
li
25.332
15,042
The financial Staten￿nts on pages 6 to I I were approved by the Board ofTrustees on .. ..
signed on its behalf by..
. and were
James Elms
Trustee
The notes on pages 8 to I I forni an integral part of these fmancial statements.

AssociAtion of Former Manchester United Players
Notes to the Financial Statemeiits for the Year Ended 31 December 2023
AceouThtlng polieies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Ststemcnt of Rccommcnded Practice applicablc to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FRS 102) (effective l January
2019) - (Charities SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ircland (fRS 102) and the CharitLC8 Act 2011.
The charity meets the definition of the public benefit entity under FRS 102.
Basis of prcparation
Assets and liabilities are initially recognised at historical cost or transaction value unless othenvise stated in the
relcvant accounting policy notcs.
The financial statements are prepared in slerling. which is the functional currency of the chariiy.
Monetary amounts in these financial statements are rounded to the ncar¢st £1.
Going Concern
The trustees consid¢r that thcre are no matcrial uncertainties abou¢ the charity's ability to continue as a going
Concern nor any significant areas of uncertainty that affect the carrying value of assets held.
Incoming resources - Voluntary Donations
Income from donations is accounted for on receipt.
Incoming resources - Activities for generating funds
Incoming resources from fiLndraising a¢txvities are included in the statement of fmancial activities when the
charity is entitled to the incorne and the amount can be quantified with reasonable accuracy. Where income is
received prior to fund raising activities being completed, such income is deferred within Other Creditors until
such time that the fijnd raising activities have been completed and the charity has an irrevocable right to the
income.
Resources expended
Expendi￿re is recognised on an acc￿alS basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to whi¢h it relates.
Charitable donations
Chatitablc donations arc accounted for when an irrevocable con)mitment lo make payment has been made.
Governance costs
These include the costs attributable to the charity's compliance with Consti￿tiOnal and statutory requirements.
including audit, strategic rnanagement and trustee's meetings and reimbursed expenses.
Tangible fixed assets
Tangible assets are recorded at cost less dq)reciation.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the ¢ost or valuation, less any estimated
residual value. over their expected useful economic life as follows:
Asset Class
Computer equipment
Depreclatlon method
3 year straight line
Cash accounting policy
Cash and cash equivalents include cash in-hand and cash held in current accounts with UK banks.

Assoclatlon of Former Manchester United Players
Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)
Cash floiv statement
The Association has taken advantage of the exemption from preparing a cash flow statement because it fulfils the
required size criteria for a small entity.
Crcditors
Creditors are recognised where the charity has a present obligailon resulting from a past event that will probably
result in the transfer of funds to a third party and the amount due to settle the obligation can be measure or
estimated reliably. Creditors are nornially recognised at their settlement amount.
Fund accounting
Unrestricled fund8 are available for use at the discrction of the Trustees in furthcrancc of the general objectives
of the charity.
Signnificant cstimatcs and Judgcmellts
The preparation of the fmancial sialements requires judgements. estimations and assumptions to be made that
affect the reported values of assets, liabilities, income and expenses. The nature of estimation and judgement
means ihat actual out¢omes could differ from expectation. The trustees do not Gonsider there to be any areas of
significant estimate of judgement in preparing the financial statements.
Financial instruments
The Charities financial assets comprise tangible a&8ets, debtors and cash at bank and in hand, all of which are
initially measured at fair value and then subsequently measured at amortised cosL
The Charities financial liabilities comprise other creditors which are initially measured at fair value and then
subsequently measured at amortised cost.
Ineome from other trading activities
31 December
2023
31 December
2022
Sportsman's dinner
Reunion dinner
Auctions & raffles
Golf day
Sponsorship
24,110
10,000
5,690
4,785
40.000
16.200
12,970
10,460
8,340
25,400
Expenditure on raising funds and other donydtions
31 December
2023
31 December
2022
Sportsman'8 dinner
Reunions dimier
Remembering the old boys
Golf day
Golf shirts
Administration
5,775
11,878
15,250
13,582
1,105
13,360
11,835
14.209
10,638
10,221
2.734
22,235

AssociatioD of Former Manehester United Players
Notes to the Financial Statements for the Year Ended 31 December 2023 (conlinued)
Charitable activities
Donations have been made to the following charities:
31 December
2023
31 Deeember
2022
Back up charity
Bl>the House Hospice
Bury Society For The Blind And Partially Sighted
Douglas Bader Foundation
Failsworth United
Francis House
Medical Equipment 4 Kids
Northenden Golf Club
Reubens Retreat
Salford Harriers
St Anns Hospice
Unity Great Outdoor
Ugallda Appeal
Waltham House
West Coast Wheelchair
Donations individually less than £500
1,000
1,000
1,000
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
50
1,000
1,000
345
1,000
1,000
1,000
1,000
1,000
1,000
Independent examiners remuneration
2023
2022
Independent examination
500
Trustees Costs
The charity has no employees (2022.. none). 2 Trustees (2022.. 2 Trustees) each received £nil (2022.. £5,000) and
reimbursement totalling £730 (2022: £730) for expenses.
Taxadon
The Association is a registered chaity and, as such, is entitled to certain tax exemptions ort income and profits.
The Association 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 t￿Stee8 of the charity. During the year they both Teceived £nil (2022:
£5,000) each for consultancy services provided to the charity.
io

Association of Former Manchester Unlted Players
1¥4otes to the Financial Statements for the Year Ended 31 December 2023 (contlnued)
Tangible fixed assets
Computer
Equipment
Cost
Brought fonvdrd
2,301
At 31 December 2022
2,301
Depreciation
Brought forward
Charge for the year
769
769
At 31 December 2023
1,534
Net book value
769
io
Creditors
31 December
2023
31 December
2022
Accruals and deferred income
2,820
2,320
2,820
2,320