Charity registration number: 519558
**TREFELIN BOYS' CLUB TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Trefelin Boys' Club Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Auditor's Report|4—7|
|Statement of Financial Activities|8|
|Statement of Financial Position|9|
|Statement of Cash Flows|10|
|Notes to the Statement of Cash Flows|11|
|Notes to the Financial Statements|12—18|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|19—20|
**Trefelin Boys' Club Trustees' Report For The Year Ended 31 December 2025**
The trustees present their report and the financial statements for the year ended 31 December 2025.
## **Objectives and Activities**
## **Aims and Objectives**
To educate boys and girls in Velindre through leisure activities to develop their physical, mental and spiritual capacities.
## **Significant Activities**
Football
- Rugby
- Athletics
## **Public Benefit**
The trustees confirm compliance with public benefit guidance and provide opportunities promoting health and development.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
- Delivered regular sporting activities
- Maintained facilities
- Supported youth participation
- Ensured safeguarding compliance
## **Financial Review**
## **Financial Position**
The trustees consider the charity financially stable.
## **Reserves Policy**
The charity maintains reserves to cover operational costs and unforeseen expenditure. Reserve levels are reviewed regularly.
Page 1
## **Trefelin Boys' Club Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Going Concern**
The trustees have reviewed the financial position of the company, taking account of the reserves and cash balance that is currently available, the 2025 budget and longer term plans, together with its financial and risk management systems.
The trustees believe that the company has adequate resources to continue to operate for the foreseeable future and the actions that could be taken if the best and worst outcomes were to take place. Therefore, the company continues to adopt the going concern basis of accounting in preparing the annual financial statements.
## **Structure, Governance and Management**
## **Governing Document**
Constitution adopted 27 July 1986, amended 29 November 1992. The charity is managed by its trustees, responsible for governance and strategy. Trustees meet periodically and are supported by volunteers.
## **Reference and Administrative Details**
## **Trustees**
Mr M Wagstaff - Chair (appointed 15/07/2025) Mr G Hockin Mr M Cook Mr C Latham Mr M Noonan Mr S Green
## **Charity Number**
519558
## **Accountants**
PML Accountants Chartered Certified Accountants Unit 8 Water Street Business Centre Port Talbot West Glamorgan SA12 6LF
## **Auditors**
Willis Jones T/A Jowills Ltd 64 Walter Road Swansea SA1 4PT
Page 2
## **Trefelin Boys' Club Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Post Balance Sheet Events**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance 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 financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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 corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr M Wagstaff Trustee 25/03/2026
Page 3
## **Independent Auditor's Report to the Members of Trefelin Boys' Club**
## **Opinion**
We have audited the financial statements of Trefelin Boys' Club (the "charity") for the year ended 31 December 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Statement of Financial Position, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 December 2025 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for Opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 21 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions Relating to Going Concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other Information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 4
## **Independent Auditor's Report (continued) to the Members of Trefelin Boys' Club**
## **Matters on Which We Are Required to Report by Exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records or returns; or we have not received all the information and explanations we require for our audit.
## **Responsibilities of Trustees**
As explained more fully in the Trustees' Responsibilities Statement set out on page 1—3, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Page 5
## **Independent Auditor's Report (continued) to the Members of Trefelin Boys' Club**
## **Auditor's Responsibilities for the Audit of the Financial Statements**
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the charity and its environment, we identified the principal risks of non-compliance with laws and regulations, particularly those relating to the regulatory framework applicable to charities. This includes compliance with the requirements of the Charity Commission for England and Wales, relevant charity law, and the applicable Statement of Recommended Practice, namely the Charities SORP (FRS 102). We also considered the extent to which non-compliance might have a material effect on the financial statements. In addition, we considered those laws and regulations that have a direct impact on the financial statements, such as the Charities Act 2011 and, where applicable, the Companies Act 2006.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the nature of the charity, its control environment, and the involvement of trustees in oversight. We evaluated management’s and trustees’ incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of override of controls. The principal risks identified were related to the recognition of income (in particular donations, legacies, and grant income, including restricted funds), the posting of inappropriate journal entries to manipulate reported results, and the misappropriation of charitable funds or assets.
Our audit procedures in response to these risks included:
- Enquiries of management and trustees regarding known or suspected instances of non-compliance with laws and regulations and fraud;
- Review of key correspondence with regulators, funders, and other relevant bodies;
- Identification and testing of journal entries, with a focus on unusual or high-risk postings, to assess whether they were appropriate;
- Testing a sample of income and expenditure transactions, tracing them to supporting documentation to confirm they represent valid transactions in furtherance of the charity’s objectives and are appropriately classified (including between restricted and unrestricted funds); and
Designing audit procedures to incorporate an element of unpredictability in the nature, timing, and extent of testing.
Owing to the inherent limitations of an audit, there is an unavoidable risk that not all irregularities, including those leading to material misstatement or non-compliance with laws and regulations, may be detected. This risk is greater where noncompliance is not closely related to the transactions and events reflected in the financial statements. In addition, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve deliberate concealment, collusion, forgery, omission, or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Page 6
## **Independent Auditor's Report (continued) to the Members of Trefelin Boys' Club**
## **Use Of Our Report**
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. Our audit work has been undertaken so that we might state to the charity's trustees those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Kathryn A. Stallard FCCA
31/03/2026
Kathryn A. Stallard FCCA Willis Jones T/A Jowills Ltd 64 Walter Road Swansea SA1 4PT
Page 7
## **Trefelin Boys' Club Statement of Financial Activities For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Sports for young people, including: football, athletics, and rugby
Other trading activities
**3**
Investments
**4**
**EXPENDITURE ON:**
Charitable activities:
**6**
Sports for young people, including: football, athletics, and rugby
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**17**|**2025**
**Unrestricted**
**funds**
**£**
59,287
206,170
44|**2024**
**Unrestricted**
**funds**
**£**
6,955
163,560
43|
|---|---|---|
||265,499|170,559|
||(267,214)|(195,562)|
||(1,715)|(25,003)|
||(1,715)
754,030|(25,003)
779,033|
||752,315|754,030|
The notes on pages 11 to 18 form part of these financial statements.
Page 8
**Trefelin Boys' Club Statement of Financial Position As At 31 December 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Stocks
**12**
Debtors
**13**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**14**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Creditors: Amounts Falling Due After More Than One Year**
**15**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**17**|**2025**
**Unrestricted**
**funds**
**£**
1,253,070|**2024**
**Total**
**funds**
**£**
1,182,267|
|---|---|---|
||1,253,070
5,175
-
19,803|1,182,267
4,916
4,952
24,937|
||24,978
(42,190)|34,805
(46,963)|
||(17,212)|(12,158)|
||1,235,858|1,170,109|
||(483,543)|(416,079)|
||752,315|754,030|
||752,315|754,030|
||752,315|754,030|
On behalf of the board
Mr S Green Trustee 31/03/2026
The notes on pages 11 to 18 form part of these financial statements.
Page 9
**Trefelin Boys' Club Statement of Cash Flows For The Year Ended 31 December 2025**
|**Notes**
**Cash flows from operating activities**
Net cash generated from operations
**1**
Interest paid
Net cash generated from operating activities
**Cash flows from investing activities**
Purchase of tangible assets
Interest received
Net cash used in investing activities
**Cash flows from financing activities**
Proceeds from new bank borrowings
Repayment of bank borrowings
Proceeds from new other loans
Repayment of other loans
Net cash generated from financing activities
(Decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
**2**
Cash and cash equivalents at end of year
**2**|**2025**
**£**
106,740
(6,550)
100,190
(111,912)
43
(111,869)
40,600
(10,955)
-
(23,100)
6,545
(5,134)
24,937
19,803|**2024**
**£**
328,533
(2,206)|
|---|---|---|
|||326,327|
|||(359,256)
43|
|||(359,213)|
|||34,723
-
23,100
-|
|||57,823|
||||
|||24,937
-|
|||24,937|
Page 10
## **Trefelin Boys' Club Notes to the Statement of Cash Flows For The Year Ended 31 December 2025**
## 1. **Reconciliation of expenditure to cash generated from operations**
|.
**Reconciliation of expenditure to cash generated from operations**|||
|---|---|---|
|Net expenditure
_Adjustments for:_
Donations of fixed assets
Interest expense
Interest income
Depreciation of tangible assets
_Movements in working capital:_
Increase in stocks
Decrease/(increase) in trade and other debtors
Increase in trade and other creditors
Net cash generated from operations|**2025**
**£**
(1,715)
46,218
6,550
(44)
41,109
(259)
4,953
9,928
106,740|**2024**
**£**
(25,003)
341,494
2,206
(43)
19,747
(4,916)
(4,952)
-|
|||328,533|
2. **Cash and cash equivalents**
|Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance|Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance|Sheet:|
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Cash at bank and in hand|19,803|24,937|
3. **Analysis of changes in net debt**
|.
**Analysis of changes in net debt**||||
|---|---|---|---|
|Cash at bank and in hand
Debts falling due within one year
Debts falling due after more than one year|**As at 1**
**January 2025**
**£**
24,937
(28,656)
(29,167)|**Cash flows**
**£**
(5,134)
17,702
(24,247)|**As at 31**
**December**
**2025**
**£**
19,803
(10,954)
(53,414)|
||(32,886)|(11,679)|(44,565)|
Page 11
**Trefelin Boys' Club Notes to the Financial Statements For The Year Ended 31 December 2025**
## 1. **General Information**
Trefelin Boys' Club is an unincorporated charity registered with the Charity Commission, registered charity number 519558. The principal address is .
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements 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 Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
- Donations
- Fundraising
## 2.3. **Resources Expended**
Facilities maintenance
Equipment
Operational costs
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% Straight line Fixtures & Fittings 5% Straight line
Page 12
## **Trefelin Boys' Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 2.5. **Stocks and Work in Progress**
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Other Trading Activities**
|Membership subscriptions
Sponsorships
Shop income
Sponsorships / social lotteries
Gate receipts
Sundry receipts|**2025**
**Unrestricted**
**funds**
**£**
3,463
21,028
130,716
15,635
5,775
29,553|**2024**
**Unrestricted**
**funds**
**£**
2,409
17,136
114,022
5,242
13,312
11,439|
|---|---|---|
||206,170|163,560|
## 4. **Investment Income**
|.
**Investment Income**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Bank interest receivable|44|43|
Page 13
## **Trefelin Boys' Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 5. **Net Income/(Expenditure)**
The net expenditure is stated after charging/(crediting):
|Depreciation of tangible fixed assets - owned
.
**Analysis of Expenditure**
Sports for young people, including: football, athletics, and rugby
Sports for young people, including: football, athletics, and rugby|**Activities**
**undertaken**
**directly**
**£**
128,469|**2025**
**£**
41,109|**2024**
**£**
19,747|
|---|---|---|---|
|||**Support costs**
(see note 7)
**£**
138,745|**2025**
**Total**
**£**
267,214|
||**Activities**
**undertaken**
**directly**
**£**
114,575|**Support costs**
(see note 7)
**£**
80,987|**2024**
**Total**
**£**
195,562|
## 6. **Analysis of Expenditure**
## 7. **Support Costs**
|Employee costs
Premises expenses
General administration
Depreciation
Interest payable|**2025**
**Sports for**
**young**
**people,**
**including:**
**football,**
**athletics, and**
**rugby**
**£**
23,714
11,465
55,907
41,109
6,550|
|---|---|
||138,745|
Page 14
## **Trefelin Boys' Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Employee costs
Premises expenses
General administration
Depreciation
Interest payable|**2024**
**Sports for**
**young**
**people,**
**including:**
**football,**
**athletics, and**
**rugby**
**£**
14,050
8,687
36,297
19,747
2,206|
|---|---|
||80,987|
8. **Auditor's Remuneration**
Remuneration received by the charity's auditors and their associates during the year was as follows:
|**Audit Services**
Audit of the company's financial statements
9.
**Staff Costs**
Staff costs were as follows:
Wages and salaries|**2025**
**£**
3,750
**2025**
**£**
13,774|**2024**
**£**
-|
|---|---|---|
|||**2024**
**£**
8,056|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## 10. **Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
Page 15
**Trefelin Boys' Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 11. **Tangible Assets**
|**Cost**
As at 1 January 2025
Additions
As at 31 December 2025
**Depreciation**
As at 1 January 2025
Provided during the period
As at 31 December 2025
**Net Book Value**
As at 31 December 2025
As at 1 January 2025
12.
**Stocks**
Stock
13.
**Debtors**
**Due within one year**
Other debtors
14.
**Creditors: Amounts Falling Due Within One Year**
Bank loans and overdrafts
Other loans
Taxation and social security
Accruals and deferred income
Accruals for grants payable|**Land &**
**Property**
**Freehold**
**£**
512,758
-|**Plant &**
**Machinery**
**£**
36,000
33,823|**Plant &**
**Machinery**
**£**
36,000
33,823|**Fixtures &**
**Fittings**
**£**
653,256
78,089|**Total**
**£**
1,202,014
111,912|
|---|---|---|---|---|---|
||512,758|69,823||731,345|1,313,926|
||-
-|3,600
4,992||16,147
36,117|19,747
41,109|
||-|8,592||52,264|60,856|
||512,758|61,231||679,081|1,253,070|
||512,758|32,400||637,109|1,182,267|
|||||**2025**
**£**
5,175
**2025**
**£**
-
**2025**
**£**
10,954
-
3,678
6,250
21,308
42,190|**2024**
**£**
4,916|
||||||**2024**
**£**
4,952|
||||||**2024**
**£**
5,556
23,100
-
-
18,307|
||||||46,963|
Page 16
**Trefelin Boys' Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 15. **Creditors: Amounts Falling Due After More Than One Year**
|Bank loans
Accruals for grants payable
16.
**Loans**
An analysis of the maturity of loans is given below:
Amounts falling due within one year or on demand:
Bank loans
Other loans
Amounts falling due between one and five years:
Bank loans
17.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**January 2025**
**£**
754,030|**Income**
**£**
265,499||**2025**
**£**
53,414
430,129
483,543
**2025**
**£**
10,954
-
10,954
**2025**
**£**
53,414
**Expenditure**
**£**
(267,214)|**2024**
**£**
29,167
386,912|
|---|---|---|---|---|---|
||||||416,079|
||||||**2024**
**£**
5,556
23,100|
||||||28,656|
||||||**2024**
**£**
29,167|
||||||**As at 31**
**December**
**2025**
**£**
752,315|
||754,030|265,499||(267,214)|752,315|
Page 17
## **Trefelin Boys' Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**January 2024**
**£**
779,033|**Income**
**£**
170,559|**Expenditure**
**£**
(195,562)|**As at 31**
**December**
**2024**
**£**
754,030|
|---|---|---|---|---|
||779,033|170,559|(195,562)|754,030|
## 18. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 19. **Related Party Disclosures**
There have been no related party traansactions in the reporting period that require disclosure.
## 21. **FRC's Ethical Standard - Provision Available for Small Entities**
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
Page 18
## **Trefelin Boys' Club Detailed Statement of Financial Activities For The Year Ended 31 December 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Charitable Activities:**
**Sports for young people, including: football, athletics, and rugby**
Rental income
Grants
**Other trading activities**
Membership subscriptions
Sponsorships
Bar & kitchen income
Fundraising & social lotteries
Gate receipts
Sundry receipts
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
**Sports for young people, including: football, athletics, and rugby**
Opening stock and work in progress
Purchases
Player match fees
Closing stock and work in progress
Wages and salaries
Health and safety costs
Kit renewal
Travel and subsistence expenses
Rent
Rates
Repairs and maintenance
Cleaning
Hire and leasing of plant and machinery
Vehicle running costs|**2025**
**Total**
**funds**
**£**
13,200
46,087|
|---|---|
||59,287
3,463
21,028
130,716
15,635
5,775
29,553|
||206,170
44|
||44|
Page 19
## **Trefelin Boys' Club Detailed Statement of Financial Activities (continued) For The Year Ended 31 December 2025**
|Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Advertising and marketing costs
Telecommunications and data costs
Audit fees
Accountancy fees
Legal & professional fees
Referee match fees
Subscriptions
Licences, registrations & fees
Charitable donations
Entertaining
Sundry expenses
Fundraising raffle costs
Depreciation
Bank charges
Bank loan interest
**NET EXPENDITURE**|(16,274)
(3,379)
-
(484)
(383)
(3,750)
(2,699)
(3,236)
(4,487)
(4,965)
(4,418)
(50)
(4,455)
(60)
(5,545)
(41,109)
(2,387)
(4,163)|(7,103)
(1,597)
(43)
(260)
-
-
-
(7,395)
(5,063)
(4,046)
(2,875)
(455)
(1,464)
(240)
(3,945)
(19,747)
(1,254)
(952)|
|---|---|---|
||(267,214)|(195,562)|
||(267,214)|(195,562)|
||(1,715)|(25,003)|
Page 20