Charity registration number: 103310
Rossglass County Football Club Financial Statements Year Ended 30 June 2025
KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick Co. Down BT30 6BW
Rossglass County Football Club
Financial Statements
Year Ended 30 June 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 | 8-11 |
Rossglass County Football Club
Charity Reference and Administrative Details
Year Ended 30 June 2025
Charity registration number
Trustees
Accountants
Bankers
103310
Oliver Burke Fintan Bradley Ciaran Morrison Andrew McKibben
KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick Co Down BT30 6BW
Santander Bank 49-51 Market Street Downpatrick Co. Down BT30 6LP
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Rossglass County Football Club
Trustees Annual Report
Year Ended 30 June 2025
The Trustees present their report and the independently examined financial statements ofthe charity for the year ended 30 June 2025 the trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” 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 Oliver Burke Mr Fintan Bradley Mr Ciaran Morrison Mr Andrew McKibben
Objectives and activities
The objective of the charity is to provide quality, voluntary, professional football coaching for children of all ages from 5 to senior levels. Rossglass County FC develops players in a positive, development-based environment. The scope of Rossglass County FC provides players the best opportunity to develop as footballers and as people. During the year the club provided weekly football coaching sessions to all age groups along with providing the opportunity to participate in competitive football tournaments in furtherance of the above objective.
Public benefit statement
In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve the charity's purposes and provide a benefit to the beneficiaries.
Achievements and performance
Rossglass County Football club had 148 members during the year.
First Kickers — aged 5-6, participated in training each week at Bright Community Hall and friendly games were organised against other local teams every month to give the children experience of playing against other teams in a safe and fun environment.
The club grew its youth participation with teams at under 7, 8, 9, 10 and two teams at under 11. These teams participated in 7 aside and 9 aside matches at the Small Sided Games at Kilmore, Crossgar. The children also trained once a week at the St Patrick’s Grammar School or Dunleath Playing Fields. At the end of the season our teams participated in various tournaments in Dundrum, Celtic Bhoys and Ballyvea.
The club also made history this season by introducing two girls teams at under 9 and under 11 age groups and two new female coaches were recruited.
The club has two senior football teams. The “Firsts” played in the first Division of the Newcastle League while our “Seconds” played in Division 2 of the same League. The First team had a tremendous season making history by doing the “double” and winning both the league and the Kitroom Cup. A new management team of Conor Denver and Daniel Craig were recruited this season and contributed greatly to the success on the pitch.
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Rossglass County Football Club
Trustees Annual Report
Year Ended 30 June 2025
All coaches have their Access NI checks renewed and new safeguarding courses and First Aid courses were completed before the start of the new season.
The club held a very successful Golf Day at St Patrick Golf Club, Downpatrick in June 2025 raising valuable funds towards the running costs of our teams.
Financial review
The results for the year are set out in detail on pages 6 to 11. The club had a net profit for the year of £236 (2024: £2,483). At 30 June 2025, the total funds of the charity amounted to £2,956 comprising of restricted funds of £0 (2024: £0) and unrestricted funds of £2,956 (2024: - £2,720).
Reserves policy
Sound financial control and a robust policy of charging sensible membership, players dues, football gear and gate receipts rates for the use of the facilities ensure we have healthy reserves to ensure we cope with any unforeseen costs that may arise.
Plans for future periods
To win promotion for the coming season back to the Premier Division. To reach a final of one of the various cup competitions we enter. To re-establish our under 14 and 16 youth teams. To renew the Service Level Agreement, we have with Newry Mourne & Down District Council for Senior home games to be provided at Dunleath Playing fields in Downpatrick. To organise a fundraising Golf Tournament to supplement Income. To continue to investigate the possibility of acquiring land on a long-term lease to create a home pitch in the Ballynoe/Rossglass area for our members.
Structure, governance and management The organisation is an unincorporated association registered as a charity by the NI Charities Commission in April 2016 (registration number NIC 103310). The Trusts governing document is its Constitution adopted on 21 December 2016.
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:
- ° 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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Rossglass County Football Club
Trustees Annual Report
Year Ended 30 June 2025
-
e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements:
-
° 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.
In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve the charity's purposes and provide a benefit to the beneficiaries.
Signed on behalf of the board of trustees on YY crcreessessseee fArth~a ‘ Bx(a coolly,/ TrusteeMr Fintan Bradley 4~j
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Rossglass County Football Club
Independent Examiner’s Report
Year Ended 30 June 2025
Independent Examiner's Report to the Trustees of Rossglass County Football Club
| report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 1 to 11.
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:
-
° examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; ° 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
-
° 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. It 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:
-
That accounting records were not kept in accordance with section 63 of the Charities Act;
-
That the accounts do not accord with those accounting records;
-
That the accounts do not comply with the accounting requirements of the Charities Act; and
-
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:oa, ‘/
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Rossglass County Football Club
Statement of Financial Activities
Year Ended 30 June 2025
| Unrestricted | Restricted | 2025 | 2024 | ||
|---|---|---|---|---|---|
| funds | Funds | ||||
| Note | E | £ | 3 | £ | |
| Funds | |||||
| Donations | 2 | - | - | - | - |
| Charitable activities Fundraising Investment income |
3 4 5 |
21,872 4,647 1 |
- - - |
21,872 4,647 1 |
19,845 7,641 2 |
| Total income | 26,520 | - | 26,520 | 27,488 | |
| Expenditure on: | |||||
| Charitable activities Governance |
6 7 |
25,804 480 |
- - |
25,804 480 |
24525 480 |
| Total expenditure | 26,284 | - | 26,284 | 25,005 | |
| Netfunds / (deficit) | 236 | - | 236 | 2,483 | |
| Net movement in funds | 9 | 236 | - | 236 | 2,483 |
| Reconciliation of funds: | |||||
| Total funds brought forward | 9g | 2,720 | - | 2,720 | Zor |
| Totalfundscarriedforward | 9 | 2,956 | - | 2,956 | 2,720 |
All income derives from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year
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Rossglass County Football Club
Balance Sheet
Year Ended 30 June 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 3,436 | 3,200 | |
| 3,436 | 3,200 | ||
| Creditors: amounts falling due within one year | |||
| Accrued Expenses Net current assets |
8 | (480) (480) 2,956 |
(480) (480) 2,720 |
| Total assets less current liabilities Creditors: amounts falling due after more than one year |
2,956 - |
2,720 . |
|
| Net assets | 2,956 | 2,720 | |
| Charity Funds | |||
| Unrestricted funds Restricted funds |
9 9 |
2,956 - |
2,720 - |
| Totalcharityfunds | 9 | 2,956 | 2,720 |
Signed on behalf of the board of trustees on Uf Yo...
Faster, Bi nelly
Trustee
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Rossglass County Football Club
Notes to the Financial Statements
Year Ended 30 June 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and UK Generally Accepted Accounting Practice.
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 E.
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.
(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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Rossglass County Football Club
Notes to the Financial Statements
Year Ended 30 June 2025
- e Costs of raising funds includes of draw expenditure; e Expenditure on charitable activities includes costs associated with running the club; and e Other expenditure represents those items not falling into the categories above.
(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 support of expenditure on 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.
(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, firstout 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.
2 Income from donations
Grants
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2025 2024
£ £
a 7
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Rossglass County Football Club
Notes to the Financial Statements
Year Ended 30 June 2025
3 Income from charitable activities
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----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Sponsorship|1,180|1,600|
|Donations|-|-|
|Training/Match|Fees|16,757|14,590|
|Membership|3,935|3,655|
|21,872|19,845|
|Income|from|charitable|activities|was|attributable|to|unrestricted|funds.|
|4|Fundraising|
|2025|2024|
|£|£|
|Fundraising|events|4,647|7,641|
|4,647|7,641|
----- End of picture text -----
Income from fundraising activities was attributable unrestricted funds.
5 Income from investments
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||||||
|---|---|---|---|---|
|2025|2024|
|£|£|
|Bank|interest|received|1|2|
|1|2|
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Income from investments was attributable to unrestricted funds
6 Analysis of expenditure on charitable activities
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||||||||
|---|---|---|---|---|---|---|
|Administration|costs|2025|2024|
|Total|Total|
|£|a|£|
|Entry|Fees|&|Fines|5,354|5,354|4,748|
|Training|Hire|Costs|7,762|7,762|5,677|
|Insurance|362|362|-402|
|Sports|Gear &|Equipment|4|660|4,660|3,264|
|Prize|Costs|1,545|1,545|1,663|
|Fundraising|Costs|4,622|4,622|3,457|
|Telephone|7|-|
|Website|Subscription|199|199|591|
|Sundry|Expenses|30|30|127|
|Referee|Fees|890|890|269|
|Staff Training|279|279|128|
|Credit|Card|Charges|-|-|225|
|Charitable|Donations|101|101|3,974|
|25,804|25,804|24,525|
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ENIL (2024: £500) of the above costs were attributable to restricted funds. £25,804 (2024: £24,025) of the above costs to attributable and unrestricted funds.
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Rossglass County Football Club
Notes to the Financial Statements
Year Ended 30 June 2025
7 Governance Costs
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----- Start of picture text -----
2025 2024
£ £
Independent examiner’s remuneration 480 480
480 480
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8 Creditors: amounts falling due within one year
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2025 2024
i £
Accruals 480 480
480 480
Fund reconciliation
Unrestricted funds
Balance at 1 Balance at 30
July 2024 Income Expenditure Transfers June 2025
£ £ - £ £
General funds 2,720 26,520 (26,284) - 2,956
Restricted Funds
Balance at Balance at 30
1 July 2024 Income Expenditure Transfers June 2025
£ a E £ 4
Restricted
Funds
----- End of picture text -----
9 Fund reconciliation
Unrestricted funds
Restricted Funds
Fund descriptions
Unrestricted funds
Comprise funds that the trustees are free to use in accordance with the charity’s objectives.
Restricted Funds
Funds received allocated for specific project expenditure.
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