Charity registration number: 103186
Downpatrick Football Club Financial Statements Year Ended 31 May 2025
KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick Co. Down BT30 6BW
Downpatrick Football Club
Financial Statements
Year Ended 31 May 2025
Contents
| Page | |
|---|---|
| Charity Reference and Administrative Details | 1 |
| Trustees’ Annual Report | 2-4 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| NotestotheFinancialStatements | 8-13 |
Downpatrick Football Club
Trustees’ Annual Report
Year Ended 31 May 2025
Charity registration number
Management Committee
Trustees Accountants Solicitor Bankers
103186
Mr Paul Moore (Chairman) Mr Tony McShane (Treasurer) Mr Jonathan Holland (Secretary) Mr Mark Murphy Mr Mark McCann Mr Barry McDowell Mr Conal Gardner Mr David Sharvin Mr Liam Toner Mr Marty McGarry Mr Nigel Peacock Mr Paul Keown Mr Ryan Madine Mrs Ashleigh McShane Mr Brendan Harper Mr Michael Bohill Mr Tony McShane Mr Paul Moore Mr Eugene Milligan Mr Thomas Leckey Mr Mark Murphy Mr Patrick Trueman KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick Co Down BT30 6BW Scullion & Green Solicitors 50 St Patrick’s Avenue Downpatrick Co. Down BT30 6DW Ulster Bank 11-16 E Donegal Square Belfast BT1 5HD
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Downpatrick Football Club
Trustees’ Annual Report
Year Ended 31 May 2025
The Trustees present their annual report and the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.
Trustees of the charity
The trustees who have served during the year and since the year end were as follows:
Mr Michael Bohill Mr Tony McShane Mr Paul Moore Mr Eugene Milligan Mr Thomas Leckey Mr Mark Murphy Mr Patrick Trueman
Objectives and activities
Downpatrick Football Club’s principal objective is the promotion and development of amateur football within the wider Downpatrick area. The club aims to provide inclusive, accessible football opportunities for people of all ages and abilities, while promoting physical health, mental wellbeing, social inclusion, and community cohesion.
The club operates two senior men’s teams competing in the Newcastle & District Amateur Football League. A strong and growing youth section competes in organised league football, including teams in the South Belfast Youth Football League (Under-14 to Under-17) and the Down Youth Football League (Under-11 to Under-13), alongside a Mini Soccer programme for children aged Under-7 to Under-10. The football Club also launched the girls only section which saw us fielding teams at u9’s, u11’s & u13’s age groups in the Downpatrick Youth Football League. In response to increasing demand for early participation in sport, the club has introduced a Soccer Tots programme for boys and girls aged 46. The club is committed to equality of opportunity and welcomes participants regardless of age, gender, nationality, ethnicity, religion, or ability. Through its activities, Downpatrick FC also seeks to promote peace, reconciliation, and positive community relations through sport.
Public benefit statement
The charity has given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the charity’s objectives and activities as well as providing public benefit.
Achievements and performance
During the year, the club continued to work closely with the local parish regarding the potential long-term use of a vacant field within the town known as St Dillon's. A short-term lease was successfully secured, enabling the club to begin developing the site as a home base. Initially,
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Downpatrick Football Club
Trustees’ Annual Report
Year Ended 31 May 2025
the facility will be used for summer training; however, longer-term plans include the development of a full-size 11-a-side pitch and suitable changing facilities to support all teams across the club.
In response to growth within the youth section, the club introduced a second senior team into the Newcastle & District Amateur Football League. This initiative created a structured pathway for Under-17 players transitioning into senior football. The second team achieved significant success in its inaugural season, winning both the league title and the Supplementary Cup. The pathway also strengthened the first team, with three players making their senior debuts. The first team had a successful season, securing promotion and reaching the Bobby Dalzell Cup final.
Membership continued to increase across all age groups, with particularly strong participation at Under-15 level, resulting in the formation of two teams. On-field success was achieved by several youth teams, with the Under-14, Under-16, and Under-17 teams securing silverware in their respective competitions. The continued growth of the Soccer Tots programme highlighted strong participation from young girls, leading the trustees to plan for the introduction of a dedicated girls’ section in the forthcoming season. Financial review
The results for the year are set out in detail on pages 6 to 13. The club had a net profit in the year of £3,995 (2024: net profit £4,397). At 31 May 2025, the total funds of the charity amounted to £1,704 (2024: (£2,291)) comprising of restricted funds of £1,085 (2024: £1,085) and unrestricted funds of £619 (2024: (£3,376)).
Reserves policy
The club’s policy is to maintain sound financial control with a policy of charging sensible rates for membership, players dues, football gear and gate receipts to ensure healthy reserves to cope with any unforeseen costs that may arise.
Plans for future periods
The trustees remain committed to the sustainable growth of Downpatrick Football Club. Priorities for the coming year include the continued development of the St Dillon’s site, expansion of playing opportunities for girls and young women, and the strengthening of pathways from youth to senior football. The trustees will continue to ensure that the club operates in line with its charitable objectives while maintaining a strong focus on community benefit.
Structure, governance and management
Downpatrick Football Club is managed a small number of trustees. Many hours are given free of charge to ensure the smooth running of the club and we are committed to providing facilities for and to promote participation in the amateur sport of football in the Downpatrick area and its environs in Co. Down.
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Downpatrick Football Club
Trustees’ Annual Report
Year Ended 31 May 2025
Trustees’ responsibilities statement
The trustees are responsible for preparing the Trustees’ Annual 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 Northern Ireland 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 these financial statements, the trustees are required to:
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e select suitable accounting policies and then apply them consistently; ° observe the methods and principles in the Charities SORP 2019 (FRS 102); ° make judgements and estimates that are reasonable and prudent;
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° state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that 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 (Northern Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 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.
Signed on behalf of the board of trustees on ... 30. loa /2 O26...
Mr Paul Moore Trustee
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Downpatrick Football Club
Independent Examiners Report
Year Ended 31 May 2025
Independent Examiner's Report to the Trustees of Downpatrick Football Club | report on the accounts of the charity for the year ended 31 May 2025 which are set out on pages 1 to 13.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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° examine the accounts under section 65 of the Charities Act: e follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act: and
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° state whether particular matters have come to my attention.
Basis of independent examiner's report
| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. {t also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached.
independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick BT30 6BW Date: “35 [ 3 | wa
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Downpatrick Football Club
Statement of Financial Activities
Year Ended 31 May 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total | Total | ||
| Note | 2 | £ | £ | £ | |
| Funds | |||||
| Donations | 2 | - | - | - | - |
| Charitable activities Fundraising |
3 4 |
50,100 12,727 |
- - |
50,100 12,727 |
35,549 11,072 |
| Total income | 62,827 | - | 62,827 | 46,621 | |
| Expenditure on: | |||||
| Raising funds | S | 6,000 | - | 6,000 | 6,000 |
| Charitable activities | 6 | 52,832 | - | §2,832 | 36,224 |
| Total expenditure | 58,832 | - | 58,832 | 42,224 | |
| Netfunds/ (deficit) | 3,995 | - | 3,995 | 4,397 | |
| Transfer from restricted | |||||
| funds | - | - | - | ||
| Netmovement in funds | 12 | 3,995 | - | 3,995 | 4,397 |
| Reconciliation of funds: | |||||
| Total funds brought forward | 12 | (3,376) | 1,085 | (2,291) | (6,688) |
| Totalfundscarriedforward | 12 | 619 | 1,085 | 1,704 | (2,291) |
All income derives from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
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Downpatrick Football Club
Balance Sheet
Year Ended 31 May 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Note|£|£|
|Fixed|assets|
|Tangible|assets|9|-|-|
|Current|assets|
|Stock|100|100|
|Debtors|-|-|
|Cash|at|bank|and|in|hand|3,951|1,610|
|4,051|1,710|
|Creditors:|amounts|falling|due|within|one|year|
|Creditors|10|2,200|2,854|
|2,200|2,854|
|Net|current|assets|1,851|(1,144)|
|Total|assets|less|current|liabilities|1,854|(1,144)|
|Creditors:|amounts|falling|due|after more|than|one year|11|(147)|(1,147)|
|Net|assets|1,704|(2,291)|
|Charity|Funds|
|Restricted|funds|12|1,085|1,085|
|Unrestricted|funds|12|619|(3,376)|
|Total|charity funds|12|1,704|(2,291)|
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Signed on behalf of the board of trustees on Sef|V..... “
Mr Tony McShane Trustee
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Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2025
1 Summary of significant accounting policies (a) General information and basis of preparation The charity constitutes a public benefit entity as defined by FRS 102. The financial Statements have been prepared in accordance with 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) (Charities SORP (FRS 102)), Charities Act (Northern lreland) 2008 and UK Generally Accepted Practice.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.
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Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2025
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
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¢ Costs of raising funds includes of draw expenditure; e Expenditure on charitable activities includes costs associated with running the club; and
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e Other expenditure represents those items not falling into the categories above.
lrrecoverable VAT is charged as an expense against the activity for which expenditure arose.
(e) Administration costs allocation
Administration costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly in administration of the objects of the charity. Where administration costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. The analysis of these costs is included in note 5 and note 6.
(f) Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Costs in relation to land and buildings are being depreciated over a period of 5 years at a rate of 20% per annum on a straight-line basis.
(g) Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
(h) Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
(i) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
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Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2025
2 Income from donations
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Grants | - | - |
Income from grants was ENIL (2024: ENIL) of which ENil (2024: ENIL) was attributable to unrestricted funds and £Nil (2024: ENIL) was attributable to restricted funds.
3 Income from charitable activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Sponsorship | 5,360 | 3,040 |
| Players Dues | - | - |
| Membership | 44,085 | 32,089 |
| Gate Receipts | - | . |
| Other Income | 655 | 420 |
| 50,100 | 35,549 |
Income from charitable activities was £50,100 (2024: £35,549) of which £50,100 (2024: £35,549) was attributable to unrestricted funds and £Nil (2024: ENil) was attributable to restricted funds.
4 Fundraising
| Fundraising | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 12,727 | 11,072 |
| 12,727 | 11,072 | |
| Income from fundraising activities was attributable unrestricted funds. | ||
| Analysis ofexpenditure on raising funds | ||
| 2025 | 2024 | |
| £ | £ | |
| Cost of prizes | 6,000 | 6,000 |
| 6,000 | 6,000 |
§ Analysis of expenditure on raising funds
ENIL (2024: ENIL) of the above costs were attributable to restricted funds. £6,000 (2024: £6,000) of the above costs were attributable to unrestricted funds.
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Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2025
6 Analysis of expenditure on charitable activities
| 2025 | 2024 | ||
|---|---|---|---|
| Administration | Total | Total | |
| costs | |||
| £ | £ | £ | |
| Entry Fees& Fines Pitch Hire Costs Pitch Development |
3,394 22,915 3,667 |
3,394 22,915 3,667 |
2,232 16,975 - |
| Transport Costs | - | - | - |
| Referee Costs Sports Gear& Equipment Donations |
8,453 6,470 500 |
8,453 6,470 500 |
6,845 6,738 - |
| Medical Fees | - | - | - |
| Rent | 666 | 666 | 582 |
| Legal & Professional Fees | - | - | - |
| StaffTraining Printing Postage & Stationery Sundry Expenses Accountancy Fees Insurance Fundraising Costs Bank Fees Website Costs Bank loan interest Depreciation Charge |
- 2 1,684 550 4,174 . . 294 65 i; |
- F 1,684 550 4,174 . . 294 65 ; |
180 300 1,082 600 551 . 10 . 429 : |
| §2,832 | 52,832 | 36,224 |
ENIL (2024: £180) of the above costs were attributable to restricted funds. £52,832 (2024 £36,044) of the above costs were attributable to unrestricted funds.
7 Net income/(expenditure) for the year
Net income/(expenditure) is stated after charging / (crediting):
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2025 2024
£ £
Depreciation of tangible fixed assets - -
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8 Independent examiner’s remuneration
The independent examiner's remuneration amounts to £600 (2024: £600).
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Downpatrick Football Club
Notes to Financial Statements
| Year | Ended 31 May 2025 | ||
|---|---|---|---|
| 9 | Tangible fixed assets | ||
| Land and | |||
| buildings | Total | ||
| £ | £ | ||
| Cost or valuation: | |||
| At 1 June 2024 | 7,330 | 7,330 | |
| Additions | - | - | |
| Disposals | - | - | |
| At 31 May 2025 Depreciation: |
7,330 | 7,330 —— |
|
| At 1 June 2024 | 7,330 | 7,330 | |
| Depreciation Charge | - | - | |
| At 31 May 2025 | 7,330 | 7,330 | |
| Net book value: | |||
| At 31 May 2025 | - | - | |
| At 31 May 2024 | - | - | |
| 10 | Creditors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Bank Loan | 1,000 | 1,000 | |
| Trade Creditors | 600 | 1,254 | |
| Accruals | 600 | 600 | |
| 2,200 | 2,854 | ||
| 11. | Creditors: amounts falling due after one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Bank Loan | 147 | 1,147 | |
| 147 | 1,147 |
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Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2025
12 Fund reconciliation
Unrestricted funds
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Balance Balance at
at1 June Income Expenditure Transfers 31 May
2024 2025
£ £ £ £ a
General funds (3,376) 62,827 (58,832) - 619
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Restricted funds
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Balance at Balance at
1 June income Expenditure Transfers 31 May
2024 2025
£ £ £ £ £
Santander Foundation 1,085 - - - 1,085
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Unrestricted funds
Comprise funds that the trustees are free to use in accordance with the charity’s objectives.
Restricted funds:
Santander Foundation — This is a specific grant award to fund coaching courses for disadvantaged excluded young people. The club has been unable to expend all of the funds received in respect of this grant within the stipulated 12-month time period. The Trustee’s have advised this issue has been discussed with the Santander Foundation. It is the club’s intention to expend these funds for the purpose provided going forward.
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