Charity No: 108651
Loughgall Youth Football Club
Trustee Report and Financial Statements for the year ended 31 May 2025
Loughgall Youth Football Club independent Examiner’s Report to the Charity Trustees of Loughgall Youth Football Club | report on the accounts of the Charity for the year ended 31 May 2025. Respective responsibilities of charity 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, to follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act to state whether particular matters have come to my attention.
Basis of independent examiner’s report:
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| have examined your charity accounts as required under section 65 of the Charities Act and my examination
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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.
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My examination included a review of the accounting records kept by the charity and a comparison of the
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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.
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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 ofthe Charities Act.
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- That the accounts do not accord with those accounting records. 3. 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
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| 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. Chstne Atty Zi /3/Zo2t.
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Christine Potts FCCA Date WHR Accountants Limited Chartered Certified Accountants 56 English Street Armagh BT61 7LG
Loughgall Youth Football Club
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Report of the Trustees for the Year Ended 31 May 2025
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The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financia! Reporting Standard applicable in the Uk and Republic of Ireland (FRS 102) (effective 1 January 2019).
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OBJECTIVES AND ACTIVITIES
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Objectives and Aims
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The objects of the club shall be: (a) To provide a safe environment for members to participate in soccer (b) To promote youth soccer: i. by encouraging participation in these activities ii. by providing members with suitable competition iii. by assisting members to improve their personal soccer standards lv. by organising competition locally and nationally v. by providing equal opportunities for successful Participation by all sections of the commu nity vi. to encourage and promote an
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active child protection policy.
Public Benefit The benefits which flow from the purposes (a) “To provide a safe environment for members to participate in soccer” and (b) “to promote youth soccer” are:- « promoting participation in amateur sport activities, specifically, football. « We provide the opportunity for children to receive football coaching from trained coaches. * We offer the opportunity for supervised physical exercise leading to improved physical health and physical fitness. © We provide children with an outlet for developing their football skills which may lead to lifelong personal benefits around health and wellness. « The availability of this coaching provides an outlet for children to focus their energy, develop their interests In physical exercise and reduce or eliminate the opportunity to become involved in anti-social activities. The direct benefits which flow from these purposes includes improvement in physical and emotional health and well-being because of participation in football and other recreational football. This includes raised esteem and confidence, improved aerobic capacity and development of physical skills. These benefits can be demonstrated as follows:- 1. Parental, carer and participant feedback through focus groups, surveys, questionnaires and consultation events. 2. monitor growth in membership and retention of members 3. a record is kept of all children attending the coaching sessions. 4. a record is kept of all football teams and the members of the team who participate in the categorised (by age) amateur leagues. 5. Records are maintained of those players who progress through the various teams with a small minority eventually playing in the Northern Ireland Football League, and occasionally a player becoming a semi-professional or professional player in Ireland or elsewhere. 6. Annual report to review outcomes and outputs relating to club activity Physical training and being involved in a contact Sport (football) can occasionally result in injury, however the benefits outweigh any risk involved. The charities beneficiaries are children and young people (between the ages of 6 and 19) who are provided with physical exercise, structured training and competitive team sport at an amateur level also encouraging interest and support from parents and carers. The private benefit that arises would be to the coaches who receive Payment and to those who are paidfor the hire of their facilities and football grounds. These payments are incidental and necessary to the achievement of the purposes and are outweighed by the benefits to the beneficiaries. The trustees receive no private benefit.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity Is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Loughgall Youth Football Club is a voluntary driven sports organisation facilitating activity specifically football in the rura} area of Loughgall in County Armagh. The focus ofthe Club is to provide young people from diverse backgrounds both girls and boys with the opportunity to participate in amateur sport and physical activity. The club provide adequate facilities and
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the opportunity to enjoy healthier lifestyles and wellbeing. Club has more than 300 playing members within more than 15
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youth teams and a Girls academy. Loughgall Youth Football Club aim to stimulate positive rural community action to provide Opportunities to tackle social exclusion and sporting opportunity, Loughgall Youth is a club which endeavours to promote player development in all its young people. Loughgail Youth Football Club is an Irish FA recognised and approved Games Development Centre and we have more than 50 volunteers who are the lifeblood of our club.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
108651 Principal address Lakeview Park Ballygasey Road Loughgall Co. Armagh BT61 8HU
Trustees J Johnston D Greene D Calvin E Smyth Ri May R Young T Gills Independent Examiner WHR Accountants Ltd Chartered Certified Accountants Statutory Auditors 56 English Street Armagh Co. Armagh BT61 7LG
Bankers Danske Bank Business Banking PO Box 183 Donegall Square West Belfast BT1 6JS
Approved by order of the board of trustees on 31 March 2026 and signed on its behalf by:
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J Johnston — Trustee
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Loughgall Youth Football Club
- Statement of Financial Activity - Year Ended 31 May 2025
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Note Unrestricted Restricted Endownment Total Total
Funds Funds Funds 2025 2024
£ r £ f £
income from
GrantsOther Trading Activities 23 152,084_ - - 152,084 158,592
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Expenditure on
Charitable Activities 155,747 - . 155,747 165,210
Accountancy Fees 264 > - 264 660
ee
Total ee, |,
Expenditure
a se011 165,870
a LT 165,870
Transfers net
Net Income / (deficit) (3,927) - ~ (3,927) (7,278)
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Net Se " ennui -moncieaeemeceeenen"”-
movement in funds (3,927) - - (3,927) (7,278)
Funds brought forward 1 June 2024 13,619 ; - 13,619 20,897
nnOLD 20,897
Deduct non cash/bank related Endown Funds -
“
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~ “
Funds ee
carried forward 31 May 2025 4
| 96920an ee - 9,692
13,619
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Loughgall Youth Football Club
Balance Sheet - Year Ended 31 May 2025
Unrestricted Restricted Endownment Total Total Funds Funds Funds 2025 2024 Current[assets] £ £ £ £ £ Cash at bank and in hand 11,692 - - 11,692 13,619 Total eee enn aemenemeeenee ee current assets LIZ11,692 - - 11,692 13,61813,619 Current liabilities Creditors due within one year 2,000 . a 2,000 ; Total ee current liabilities 2,000 7 2,000 . Net LC current assets 9,692 ° - 9,692 13,619 Sn Total IZ 3,619 net assets a ne ae 9692 __13,619 Funds of the charity Restricted funds Unrestricted funds 9,692 ~ - 9,692 13,619 ~ - - Total nr charity funds funds 9,692 s “ 9,692 13,619 Approved by trustees on 3/ 03: 24 and signed on its behalf by:
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Total
charity funds funds
Od
Trastee: J Johnston
Date: . o ; 0| BG
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Loughgall Youth Football Club
Notes to the Accounts - Year Ended 31 May 2025 1. ACCOUNTING POLICIES BASIS OF FINANCIAL ST ATEMENTS The accounts are Prepared in accordance with the Charities Statement of Recommended Practice (Charities SORP 2019), FRS 102 and with the Charities Act 2011. The cha rity does not include a cashflow statement on the grounds that it is applying FRS 120 Section 1A. INCOME 2. GRANTS Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ ne 3. CHARITABLE ACTIVITIES CHARITABLE ACTIVITIES ACTIVITIES Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ f £ £ Tournament Fee Fundraising Events Events 29,988 - - 29,988 36,816 Sponsorships 2,278 - 2,278 2,285 Subscriptions 4,118 - - 4,118 4,900 Training 101,494 ‘ . 101,494 95,301 Trip[[Income]] Gear/Kits 11,364 - - 11,364 &,901
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Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
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3. CHARITABLE ACTIVITIES CHARITABLE ACTIVITIES ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ f £ £
Tournament Fee
Fundraising Events Events 29,988 - - 29,988 36,816
Sponsorships 2,278 - 2,278 2,285
Subscriptions 4,118 - - 4,118 4,900
Training 101,494 ‘ . 101,494 95,301
Trip [[Income]] Gear/Kits 11,364 - - 11,364 &,901
2,842 ~ : 2,842 10,390
innate
4. FUND BALANCES
Balance Income Costs Surplus/ Transfers Balance
at start (Deficit) net at end
Unrestricted Funds £ £ £ £ £ £
General 13,619 152,084 156,011 (3,927) - 9,692
13,619 152,084 156,011 {3,927} ° 9,692
Restricted Funds
General
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2
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Restricted Funds
General
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Loughgall Youth Football Club Detailed Statement of Financial Activities Year Ended 31 May 2025 Income and Endowments
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|Other|31 May 2025|31 May 2024|
|Trading Activities|
|Fundraising Events|29988|36815|
|Tournament Fee|2278|2285|
|Sponsorships|4118|4900|
|Subscriptions|101494|95301|
|Training Gear/Kits|11364|8901|
|Trip Income|2842|10390|
|152084|158592|
|Expenditure|
|League Fees|12331|10056|
|IFA Grassroots|5825|3984|
|Goalkeeper Training|400|1200|
|Pitch Hire|39332|41694|
|Club Trips, Tournaments and Comps|33928|43388|
|Kits|32094|34968|
|Refrees|6811|8475|
|Development Fees|7365|7930|
|Physio and S&C|420|340|
|IFA Coach Education|1550|908|
|Training Equipment|8825|7628|
|Gifts and Donations|4730|3272|
|Academy/Christmas|Party|50|183|
|Membership Cards|1082|680|
|Bank Charges|474|504|
|155747|165210|
|support Costs|
|Governance|Costs|
|Accountancy and|Legal Fees|264|660|
|156011|165870|
|Net Expenditure|-3927|-7278|
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