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REGISTERED COMPANY NUMBER: 04236669 (England and Wales)
REGISTERED CHARITY NUMBER: 1168762














Report of the Trustees and

Financial Statements For The Year Ended 30 June 2023

for

Sheffield And Hallamshire County
Football Association Limited

Sheffield And Hallamshire County
Football Association Limited






Contents of the Financial Statements
For The Year Ended 30 June 2023




Page

Report of the Trustees 1 to 4

Report of the Independent Auditors 5 to 7

Statement of Financial Activities 8

Balance Sheet 9

Cash Flow Statement 10

Notes to the Cash Flow Statement 11

Notes to the Financial Statements 12 to 21

Sheffield And Hallamshire County
Football Association Limited (Registered number: 04236669)

Report of the Trustees
For The Year Ended 30 June 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives, aims and significant activities
The principal objects are to promote, develop and support community participation in healthy recreation by providing or assisting in the provision of facilities for the playing of the game of football and such other sports or physical activities which improve fitness and health (facilities means land, buildings, equipment and organising sporting activities); to advance amateur sport by promoting the amateur playing of the game and such other sports or games which promote health by involving physical or mental skill or exertion and which are undertaken on an amateur basis; to advance education (including academic and physical education) by such means as the trustees think fit including helping and educating children and young people by providing facilities for the playing of the game and other sports as to develop their physical, mental and social capacities that they may grow to full maturity as individuals and members of the community; and to relieve people with disabilities, learning difficulties or ill-health by the provision of facilities for the playing of the game and other sport, recreation or leisure time occupation in the interests of social welfare and with the object of improving the conditions of life of such people.

Public benefit
The trustees confirm that they have had regard to the Charity Commission's guidance on public benefit.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The principle objective of the company is to promote community participation in physical activity. The company strives to create an environment where regardless of age, ability, faith, gender, sexuality, or background people from across the region are able to enjoy participation in football.

The main activities undertaken by the charity to further the charitable purposes for public benefit include provision of football governance and administration of competitions, football development, safeguarding, training of referees, supporting facility development and grass pitch improvement.

Fundraising activities
The company attracted grant funding from The FA plus additional football funding.

Strategic review

A major area of activity during the year was the Associations' move towards compliance with The FA Code of Governance for County FAs. Members voted overwhelmingly to support the Board in refreshing the Articles of Association at September's Extraordinary General Meeting. The Articles now allow for and encourage greater diversity and representation across our structures, including the appointment of independent Trustees. As part of governance related activity, the Association undertook an independent Board audit which was commissioned by the FA. The audit report included a number of recommendations, one of which was that Brain Coddington be appointed as the Chair of the Association, which was unanimously supported by the Trustees.

Our current strategic plan clearly identifies that following the UEFA Women's Euros we would look to the "legacy" to help grow the number of females involved in football locally. In relation to our growth aspirations our performance in the 2022-23 season has been strong with an additional 2,250 females now playing football. We also stated our aspirations around the growth of disability football within the current strategic cycle. The Association was delighted to be informed by The FA that our County FA's performance in this area was the strongest in the country. FA KPI performance was strong across all areas, and the Association remains on course to achieve its main strategic objective of growth to 50,000 registered players by March 2024.

Sheffield And Hallamshire County
Football Association Limited (Registered number: 04236669)

Report of the Trustees
For The Year Ended 30 June 2023


ACHIEVEMENT AND PERFORMANCE

Safeguarding, and attainment of the FA Safeguarding Operating Standard, remains a key part of our work. In 2022 we had a first assessment with the NSPCC, who were incredibly complimentary about the work undertaken and the culture within our Association. Safeguarding remains everyone's responsibility, our Board Safeguarding Champion and Designated Safeguarding Officer value and appreciate the work undertaken in this area by club volunteers and Welfare Officers, we are delighted that by working together we have again passed the NSPCC audit in 2023.

FINANCIAL REVIEW
Financial position
The trustees report an operating surplus for the financial year of £216,225 (2022: £350,016). The cash and cash equivalents at the end of the reporting period stand at £1,520,891.

Reserves policy
Sheffield and Hallamshire County Football Association Limited maintains free reserves in order to fund major new initiatives and as a shield against future downturns. The trustees have established a policy of maintaining reserves at a discretionary minimum level, currently equating to 6 month's operating costs. At the end of the year the actual reserves level exceeded the policy. The reserve levels are monitored regularly by the trustees with the cash managed internally on a daily basis. This ensures that sufficient resources are available to meet the needs of continuing activities in the face of a significant drop in grant funding.

When considering the required level of reserves the following risks have been taken into account:
- Risk associated with each stream of income and expenditure being different from that budgeted
- Planned activity level
- Organisations commitments

The overall fund balance on 30 June 2023 has increased over the past year by £216,225 to £1,811,860. The overall fund balance consists of £1,263,151 of unrestricted funds and £548,709 of restricted funds.

The trustees consider the reserves policy in the current year to be a success as unrestricted funds of £1,263,151 have increased by £197,503 during the year.

FUTURE PLANS
The company has future plans to utilise reserves to develop a football facility which helps with furthering its charitable objectives and diversifying income potential.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Sheffield and Hallamshire County Football Association Limited is a private company limited by guarantee governed by its Memorandum and Articles of Association dated 8 September 2022. It is registered as a charity with the Charity Commission.

Recruitment and appointment of new trustees
As set out in the Articles of Association the members appoint the independent trustees and up to six other trustees. A President may be nominated by the council and elected by the members; the Chair is appointed by the council.

Organisational structure
The trustees maintain governance and oversight of the charity. A Council consisting of football stakeholders along with a number of stakeholder forums are in place to allow the charity to gain stakeholder feedback. The staff team maintains responsibility for operational delivery and achievement of The FA key performance indicators.

Decision making
During 2021 trustees approved a new three-year strategy. Strategic implementation is delegated to the General Manager. The General Manager has overall responsibility for the company's staff.

Induction and training of new trustees
The company will adopt the guidance contained within the FA's Code of Governance for County FAs.


Sheffield And Hallamshire County
Football Association Limited (Registered number: 04236669)

Report of the Trustees
For The Year Ended 30 June 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Key management remuneration
The General Manager and senior management team are considered as Key Management Personnel. All trustees give of their time freely and no trustee received remuneration during the year. Trustees review staff salaries in line with FA guidance and considering the financial performance of the charitable company.

Engagement with employees
The County FA undertakes an annual engagement and satisfaction survey with staff via The FA State of Play survey.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04236669 (England and Wales)

Registered Charity number
1168762

Registered office
Clegg House
204 Meadowhall Road
Sheffield
S9 1BN

Trustees
C P Burton (resigned 29.1.24)
B Coddington
M Gilmour
M W Tate
I A Vaines
R Beynon (resigned 29.1.24)
Ms R J Habergham (appointed 23.5.23)
D G Smith (appointed 21.9.23)
Ms G A Mitchell (appointed 3.11.23)

Auditors
Roddis Taylor Robinson
Chartered Accountants
Statutory Auditor
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

Manager
The Trustee's delegate the day to day management of the charity to S Frost, the charity's General Manager.

Bankers
Virgin Money
Fargate
Sheffield
S1 1LL


Sheffield And Hallamshire County
Football Association Limited (Registered number: 04236669)

Report of the Trustees
For The Year Ended 30 June 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Sheffield And Hallamshire County Football Association Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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 judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-there is no relevant audit information of which the charitable company's auditors are unaware; and
-the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS
The auditors, Roddis Taylor Robinson, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 28 March 2024 and signed on its behalf by:





M Gilmour - Trustee

Report of the Independent Auditors to the Members of
Sheffield And Hallamshire County
Football Association Limited

Opinion
We have audited the financial statements of Sheffield And Hallamshire County Football Association Limited (the 'charitable company') for the year ended 30 June 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, 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).

In our opinion the financial statements:
-give a true and fair view of the state of the charitable company's affairs as at 30 June 2023 and of its incoming resources and application of resources, including its income and expenditure, 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 Companies Act 2006.

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 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 charitable company's ability to continue as a going concern for a period of at least twelve 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 trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Sheffield And Hallamshire County
Football Association Limited


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements
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 a Report of the Independent Auditors 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:


Report of the Independent Auditors to the Members of
Sheffield And Hallamshire County
Football Association Limited

The company is subject to laws and regulations that directly and indirectly affect the financial statements. Based on our understanding of the company and the environment in which it operates, we determined that the laws and regulations which were most significant included Data Protection, Health and Safety and anti-bribery legislation. We considered the extent to which non-compliance with laws and regulations might have a material effect on the financial statements, including how fraud might occur. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks related to the posting of inappropriate accounting entries to manipulate the company results for the year and management bias in key accounting estimates.

Audit procedures performed by the engagement team included:

- Discussions with management to obtain an understanding of the legal and regulatory framework applicable to the
company and how it ensures compliance, including consideration of known or suspected instances of
non-compliance with laws and regulations and fraud;

- Reviewing minutes of Board meetings;

- Identifying and assessing the effectiveness of internal controls in place to mitigate risks of fraud and
non-compliance with laws and regulations;

- Enquiring of management as to actual and potential litigation and claims and reviewing legal and professional
fees;

- Challenging assumptions and judgements made by management in their significant accounting estimates;

- Identifying and testing accounting entries, in particular any entries posted with unusual account combinations or
posted by senior management.

There are inherent limitations in the audit procedures described above and the more removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Julie Holderness (Senior Statutory Auditor)
for and on behalf of Roddis Taylor Robinson
Chartered Accountants
Statutory Auditor
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

28 March 2024

Sheffield And Hallamshire County
Football Association Limited

Statement of Financial Activities
For The Year Ended 30 June 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 - 1,270 1,270 1,755

Charitable activities 4
Football Administration and Development 821,734 202,165 1,023,899 1,065,317

Investment income 3 25,306 - 25,306 1,208
Other income 5 - - - 8,937
Total 847,040 203,435 1,050,475 1,077,217

EXPENDITURE ON
Charitable activities 6
Football Administration and Development 649,537 184,713 834,250 727,201

NET INCOME 197,503 18,722 216,225 350,016


RECONCILIATION OF FUNDS
Total funds brought forward 1,065,648 529,987 1,595,635 1,245,619

TOTAL FUNDS CARRIED FORWARD 1,263,151 548,709 1,811,860 1,595,635

Sheffield And Hallamshire County
Football Association Limited (Registered number: 04236669)

Balance Sheet
30 June 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 13 272,901 235,886 508,787 520,690
Investments 14 701 - 701 701
273,602 235,886 509,488 521,391

CURRENT ASSETS
Stocks 15 1,177 - 1,177 3,883
Debtors 16 29,211 - 29,211 34,934
Cash at bank 1,208,069 312,822 1,520,891 1,281,704
1,238,457 312,822 1,551,279 1,320,521

CREDITORS
Amounts falling due within one year 17 (248,907 ) - (248,907 ) (246,277 )

NET CURRENT ASSETS 989,550 312,822 1,302,372 1,074,244

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,263,152

548,708

1,811,860

1,595,635

NET ASSETS 1,263,152 548,708 1,811,860 1,595,635
FUNDS 18
Unrestricted funds 1,263,152 1,065,648
Restricted funds 548,708 529,987
TOTAL FUNDS 1,811,860 1,595,635

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 28 March 2024 and were signed on its behalf by:





M Gilmour - Trustee

Sheffield And Hallamshire County
Football Association Limited

Cash Flow Statement
For The Year Ended 30 June 2023

2023 2022
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 216,906 311,682
Net cash provided by operating activities 216,906 311,682

Cash flows from investing activities
Purchase of tangible fixed assets (3,025 ) (5,774 )
Interest received 25,286 1,192
Dividends received 20 16
Net cash provided by/(used in) investing activities 22,281 (4,566 )

Change in cash and cash equivalents in
the reporting period

239,187

307,116
Cash and cash equivalents at the
beginning of the reporting period

1,281,704

974,588
Cash and cash equivalents at the end of
the reporting period

1,520,891

1,281,704

Sheffield And Hallamshire County
Football Association Limited

Notes to the Cash Flow Statement
For The Year Ended 30 June 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023 2022
£    £   
Net income for the reporting period (as per the Statement of Financial
Activities)

216,225

350,016
Adjustments for:
Depreciation charges 14,928 16,015
Interest received (25,286 ) (1,192 )
Dividends received (20 ) (16 )
Decrease in stocks 2,706 1,661
Decrease/(increase) in debtors 5,723 (10,678 )
Increase/(decrease) in creditors 2,630 (44,124 )
Net cash provided by operations 216,906 311,682


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.7.22 Cash flow At 30.6.23
£    £    £   
Net cash
Cash at bank 1,281,704 239,187 1,520,891
1,281,704 239,187 1,520,891
Total 1,281,704 239,187 1,520,891

Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements
For The Year Ended 30 June 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Freehold property - 2% straight line
Fixtures and fittings - 20% on reducing balance and 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 1,270 1,755

3. INVESTMENT INCOME
2023 2022
£    £   
Bank interest received 25,286 1,192
Dividends received 20 16
25,306 1,208

4. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Football
Administration
and Total
Development activities
£    £   
Affiliation fees 111,816 87,232
Competition income 37,312 21,426
Fines and protest fees 172,425 152,638
Sponsorship and advertising 9,677 5,801
FA Grants 580,422 699,893
Retail and sundry income 1,245 7,112
Course income 58,839 37,222
Referee income 52,163 53,993
1,023,899 1,065,317

5. OTHER INCOME
2023 2022
£    £   
Insurance proceeds - 8,877
Job Retention Scheme Grants - 60
- 8,937


Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

6. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
Direct (see note costs (see
Costs 7) note 8) Totals
£    £    £    £   
Football Administration and
Development

614,133

104,692

115,425

834,250

7. GRANTS PAYABLE
2023 2022
£    £   
Football Administration and Development 104,692 66,959


8. SUPPORT COSTS
Other Governance
overheads Finance Depreciation costs Totals
£    £    £    £    £   
Football Administration and
Development

67,060

6,293

14,928

27,144

115,425


9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Auditors' remuneration 4,000 3,900
Auditors' remuneration for non audit work 13,747 13,509
Depreciation - owned assets 14,928 16,015

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2023 nor for the year ended 30 June 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2023 nor for the year ended 30 June 2022.


No Trustee claimed expenses in respect of their duties as council members (2022: One Trustee claimed £60).


Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

11. STAFF COSTS
2023 2022
£    £   
Wages and salaries 512,182 417,029
Social security costs 40,942 32,438
Other pension costs 27,914 42,899
581,038 492,366

The average monthly number of employees during the year was as follows:

2023 2022
Directors 6 6
Other 20 17
26 23

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2023 2022
£60,001 - £70,000 1 -

The average number of employees includes the Directors who did not receive any remuneration for their services.

Key management remuneration
The total remuneration and benefits to key management personnel in the year amounted to £166,714 (2022: £177,820).

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies - 1,755 1,755

Charitable activities
Football Administration and Development 711,357 353,960 1,065,317

Investment income 1,208 - 1,208
Other income 8,937 - 8,937
Total 721,502 355,715 1,077,217

EXPENDITURE ON
Charitable activities
Football Administration and Development 625,612 101,589 727,201

NET INCOME 95,890 254,126 350,016
Transfers between funds 39,866 (39,866 ) -
Net movement in funds 135,756 214,260 350,016

Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

RECONCILIATION OF FUNDS
Total funds brought forward 929,892 315,727 1,245,619

TOTAL FUNDS CARRIED FORWARD 1,065,648 529,987 1,595,635

13. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 July 2022 504,302 233,786 738,088
Additions - 3,025 3,025
At 30 June 2023 504,302 236,811 741,113
DEPRECIATION
At 1 July 2022 45,445 171,953 217,398
Charge for year 6,086 8,842 14,928
At 30 June 2023 51,531 180,795 232,326
NET BOOK VALUE
At 30 June 2023 452,771 56,016 508,787
At 30 June 2022 458,857 61,833 520,690

14. FIXED ASSET INVESTMENTS
Shares in
group Listed
undertakings investments Totals
£    £    £   
COST LESS IMPAIRMENT
At 1 July 2022 and 30 June 2023 1 700 701
NET BOOK VALUE
At 30 June 2023 1 700 701
At 30 June 2022 1 700 701

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

14. FIXED ASSET INVESTMENTS - continued

Soccerscene Leagues Limited
Registered office: England and Wales
Nature of business: Dormant company
%
Class of share: holding
Ordinary 100
30.6.23 30.6.22
£    £   
Aggregate capital and reserves (39,662 ) (39,662 )

The market value of listed investments is £336 (2022: £326).

15. STOCKS
2023 2022
£    £   
Stocks 1,177 3,883

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Course debtors 12,998 7,090
Other debtors 13,980 20,949
Prepayments and accrued income 2,233 6,895
29,211 34,934

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 42 42
Social security and other taxes 2,428 7,344
Other creditors 60,637 59,582
Accruals and deferred income 185,800 179,309
248,907 246,277


Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

18. MOVEMENT IN FUNDS
Net
movement At
At 1.7.22 in funds 30.6.23
£    £    £   
Unrestricted funds
General fund 1,065,648 197,504 1,263,152

Restricted funds
Benevolent fund 35,885 770 36,655
FA - Wildcats fund 47,837 25 47,862
FA - Euro host city fund 27,564 34,859 62,423
FA - Women's recreational officer fund 100,790 (41,379 ) 59,411
FA - Innovation and inclusion fund 29,724 - 29,724
FA - Property fund 278,512 (7,626 ) 270,886
Other restricted funds 9,675 (8,105 ) 1,570
Squad Girls - 12,100 12,100
Grass Pitch Support Fund - 489 489
Football Delivery Fund - 7,588 7,588
Level Playing Field Fund - 20,000 20,000
529,987 18,721 548,708
TOTAL FUNDS 1,595,635 216,225 1,811,860

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 847,040 (649,536 ) 197,504

Restricted funds
Benevolent fund 1,270 (500 ) 770
FA - Wildcats fund 26,800 (26,775 ) 25
FA - Euro host city fund 49,000 (14,141 ) 34,859
FA - Women's recreational officer fund 14,000 (55,379 ) (41,379 )
FA - Property fund - (7,626 ) (7,626 )
Other restricted funds 22,165 (30,270 ) (8,105 )
Squad Girls 24,700 (12,600 ) 12,100
Grass Pitch Support Fund 20,500 (20,011 ) 489
Football Delivery Fund 25,000 (17,412 ) 7,588
Level Playing Field Fund 20,000 - 20,000
203,435 (184,714 ) 18,721
TOTAL FUNDS 1,050,475 (834,250 ) 216,225


Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.7.21 in funds funds 30.6.22
£    £    £    £   
Unrestricted funds
General fund 929,892 95,890 39,866 1,065,648

Restricted funds
Benevolent fund 34,130 1,755 - 35,885
FA - Wildcats fund - 47,837 - 47,837
FA - Euro host city fund - 27,564 - 27,564
FA - Women's recreational officer fund - 100,790 - 100,790
FA - Innovation and inclusion fund 1,875 29,282 (1,433 ) 29,724
FA - Property fund 251,138 27,374 - 278,512
Other restricted funds - 19,524 (9,849 ) 9,675
Standard Charter Growth fund 28,584 - (28,584 ) -
315,727 254,126 (39,866 ) 529,987
TOTAL FUNDS 1,245,619 350,016 - 1,595,635

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 721,502 (625,612 ) 95,890

Restricted funds
Benevolent fund 1,755 - 1,755
FA - Wildcats fund 66,623 (18,786 ) 47,837
FA - Euro host city fund 45,456 (17,892 ) 27,564
FA - Women's recreational officer fund 146,850 (46,060 ) 100,790
FA - Innovation and inclusion fund 34,282 (5,000 ) 29,282
FA - Property fund 35,000 (7,626 ) 27,374
Other restricted funds 25,749 (6,225 ) 19,524
355,715 (101,589 ) 254,126
TOTAL FUNDS 1,077,217 (727,201 ) 350,016

Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.7.21 in funds funds 30.6.23
£    £    £    £   
Unrestricted funds
General fund 929,892 293,394 39,866 1,263,152

Restricted funds
Benevolent fund 34,130 2,525 - 36,655
FA - Wildcats fund - 47,862 - 47,862
FA - Euro host city fund - 62,423 - 62,423
FA - Women's recreational officer fund - 59,411 - 59,411
FA - Innovation and inclusion fund 1,875 29,282 (1,433 ) 29,724
FA - Property fund 251,138 19,748 - 270,886
Other restricted funds - 11,419 (9,849 ) 1,570
Standard Charter Growth fund 28,584 - (28,584 ) -
Squad Girls - 12,100 - 12,100
Grass Pitch Support Fund - 489 - 489
Football Delivery Fund - 7,588 - 7,588
Level Playing Field Fund - 20,000 - 20,000
315,727 272,847 (39,866 ) 548,708
TOTAL FUNDS 1,245,619 566,241 - 1,811,860

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,568,542 (1,275,148 ) 293,394

Restricted funds
Benevolent fund 3,025 (500 ) 2,525
FA - Wildcats fund 93,423 (45,561 ) 47,862
FA - Euro host city fund 94,456 (32,033 ) 62,423
FA - Women's recreational officer fund 160,850 (101,439 ) 59,411
FA - Innovation and inclusion fund 34,282 (5,000 ) 29,282
FA - Property fund 35,000 (15,252 ) 19,748
Other restricted funds 47,914 (36,495 ) 11,419
Squad Girls 24,700 (12,600 ) 12,100
Grass Pitch Support Fund 20,500 (20,011 ) 489
Football Delivery Fund 25,000 (17,412 ) 7,588
Level Playing Field Fund 20,000 - 20,000
559,150 (286,303 ) 272,847
TOTAL FUNDS 2,127,692 (1,561,451 ) 566,241

Sheffield And Hallamshire County
Football Association Limited

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023

18. MOVEMENT IN FUNDS - continued


Purpose of Restricted Funds

Wildcats fund
The Wildcats fund offers funding packages to entities who provide football coaching to girls aged 5 to 11 years old.

Euro Host City fund
The Euro Host City fund comprises money received from the FA to fund legacy projects in Sheffield and Rotherham in connection with hosting of the 2022 Women's European Football Championship.

Women's Recreational Officer fund
The Women's Recreational Officer fund was established through funding from the FA in connection with the 2022 Women's European Football Championship. It funds the employment of a Women's Recreational officer and other projects to promote women's football.

Innovation and Inclusion fund
The innovation and inclusion fund provides funding for a range of programmes that promote the game of football to everyone in society.

Benevolent fund
The benevolent fund offers financial support to those in football who have suffered injury or loss as a direct result of participation in or travel to County FA affiliated football.

Squad Girls
The Squad Girls fund offers funding packages to entities who provide football coaching to girls aged 12 to 15 years old.

Grass Pitch Support Fund
The Grass Pitch Support fund represents funding from the FA to cover the cost of a Football Development Administrator.

Football Delivery Fund
The Football Delivery Fund represents funding from the FA for league administration support.

Level Playing Field Fund
The Level Playing Field fund is funded by the FA to promote female football.

19. RELATED PARTY DISCLOSURES

During the year ended 30 June 2023 there were no related party transactions (2022 £nil).