IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY M Thomas (Chairman) J H Ortlip B Roles J Hampson Rev A M Thomas D E Money R J Shearsby G S Pearson FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true false true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh031725532022-12-31031725532023-12-31031725532023-01-012023-12-31031725532021-12-31031725532022-01-012022-12-31031725532022-12-3103172553ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3103172553ns15:PoundSterling2023-01-012023-12-3103172553ns0:Trustee22023-01-012023-12-3103172553ns0:Trustee32023-01-012023-12-3103172553ns0:Trustee42023-01-012023-12-3103172553ns0:Trustee52023-01-012023-12-3103172553ns0:Trustee62023-01-012023-12-3103172553ns0:Trustee12023-01-012023-12-3103172553ns0:Trustee72023-01-012023-12-3103172553ns0:Trustee82023-01-012023-12-3103172553ns11:FRS1022023-01-012023-12-3103172553ns11:IndependentExaminationCharity2023-01-012023-12-3103172553ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3103172553ns11:FullAccounts2023-01-012023-12-3103172553ns11:CharitiesSORP2023-01-012023-12-310317255322023-01-012023-12-3103172553ns0:TotalUnrestrictedFunds2023-01-012023-12-3103172553ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3103172553ns0:Activity8ns0:TotalUnrestrictedFunds2023-01-012023-12-3103172553ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3103172553ns0:Activity82023-01-012023-12-3103172553ns0:Activity82022-01-012022-12-3103172553ns0:TotalUnrestrictedFunds2022-12-3103172553ns0:TotalRestrictedIncomeFunds2022-12-3103172553ns0:TotalUnrestrictedFunds2023-12-3103172553ns0:TotalRestrictedIncomeFunds2023-12-3103172553ns0:TotalUnrestrictedFundsns10:WithinOneYear2023-12-3103172553ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-12-3103172553ns10:WithinOneYear2023-12-3103172553ns10:WithinOneYear2022-12-3103172553ns10:FurnitureFittingsToolsEquipment2023-01-012023-12-3103172553ns10:ComputerEquipment2023-01-012023-12-310317255322023-01-012023-12-310317255312023-01-012023-12-310317255312022-01-012022-12-310317255342023-01-012023-12-310317255342022-01-012022-12-310317255352023-01-012023-12-310317255352022-01-012022-12-310317255362023-01-012023-12-310317255362022-01-012022-12-3103172553ns10:FurnitureFittings2022-12-3103172553ns10:ComputerEquipment2022-12-3103172553ns10:FurnitureFittings2023-12-3103172553ns10:ComputerEquipment2023-12-3103172553ns10:FurnitureFittings2022-12-3103172553ns10:ComputerEquipment2022-12-31
REGISTERED COMPANY NUMBER: 03172553 (England and Wales)
REGISTERED CHARITY NUMBER: 1055422














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

AMBASSADORS FOOTBALL LIMITED

AMBASSADORS FOOTBALL LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Reference and Administrative Details 1

Report of the Trustees 2 to 7

Independent Examiner's Report 8

Statement of Financial Activities 9

Balance Sheet 10

Notes to the Financial Statements 11 to 18

AMBASSADORS FOOTBALL LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2023

Registered Company Number
03172553 (England and Wales)

Registered Charity Number
1055422

Registered Office (Head Office)
Claremont House
St Georges Road
Bolton
Lancashire
BL1 2BY

London Regional Office
70 Mare Street
London
E8 4RT

Lancaster Regional Office
Stanley Road
Morecambe
LA3 1UP

Trustees/Directors
E J Boyden
J Hampson
D E Money
J H Ortlip
G S Pearson
B Roles
A M Thomas

Key Personnel
M Bateman (GB Director)
S Prentice (Secretary to the Board)

Independent Examiners
Dunhams
11 Warwick Road
Old Trafford
Manchester
M16 0QQ

Bankers
Barclays Bank Plc
The Wellsprings
Victoria Square
Bolton
BL1 1XA

AMBASSADORS FOOTBALL LIMITED (REGISTERED NUMBER: 03172553)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 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 31 December 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 and aims
The object of the company is - The advancement of the Christian religion especially in and through sport and sports chaplaincy and particularly (but not exclusively) involving youth, church and school groups in such activities.


AMBASSADORS FOOTBALL LIMITED (REGISTERED NUMBER: 03172553)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


OBJECTIVES AND ACTIVITIES
Significant activities
The charity in 2023 continued to function as per the Memorandum and Articles of Association of Ambassadors Football Limited with a specialisation of working in and through football primarily but not exclusively. For over 30 years the organisation has existed to bring about positive change in hard to reach, vulnerable children, youth, adults and their communities through:

a) Running innovative holistic faith based football programmes.
b) Supporting churches, coaches, players and participants in their football outreach initiatives.

The Ambassadors approach is that through the bridge of football, barriers are overcome to get alongside people in a non-judgmental way to enable positive life-changing decisions to be made.

We summarise our purpose in three ways:

o Investing in churches
o Investing in people
o Sharing Jesus through football

We specifically choose to work with faith-based partners (usually churches) in order to increase the impact of the work that we do. From this platform of trust gained through playing football, Ambassadors workers help churches then develop and deliver programmes in line with our principles of 'football faith future'. They do this in both short and long-term programmes:

Short-term:
- Ambassadors Football Camps - run in partnership with local churches.
- Tours - providing an opportunity to impact lives for the better through interaction with the participants and serving a community overseas.
- Tournaments/volunteering - hosting events such as tournaments where individuals gather together to enrich their community, learn from one another and hear about the life changing impact that has happened through football in other people's lives. These tournaments are focused on bringing football teams together, but the volunteers who help at these events see the benefit of what they do, and thus can be developed in skills and character.

Long-term:
- Community projects - run in partnership with local agencies, provide ongoing opportunities to improve the lives and possibilities for those that take part.

Another way in which we work is in providing support and training for churches, leaders, coaches and players in community football outreach. Through this training we are able to also then train others to be able to deliver quality football outreach into their local communities, with our support to monitor and evaluate the standards of the programmes we are associated with. Our small team can then multiply our impact through the trained partners and their local community projects.

The British work of Ambassadors Football is one of a network of 35 national ongoing charitable works around the world that are linked together by shared values and vision.

2023 saw us build upon the foundations that we laid during the lockdown affected years of 2020-2022. As a result of being able to continue the church led weekly sessions, 435 participants were part of weekly programmes. 'Talk Football', our weekly support resource was received by more than 600 coaches worldwide.

We continued to develop our Community Football Outreach (CFO) training so that churches could serve their communities. Over 30 churches attended our first presentation of CFO - with 6 new projects starting during the year.

We supported 151 churches directly, impacting over 2000 people. Including online participation and international speaking engagements, more than 6,500 people attended Ambassadors Football events throughout the year.


AMBASSADORS FOOTBALL LIMITED (REGISTERED NUMBER: 03172553)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


OBJECTIVES AND ACTIVITIES
Public benefit
Ambassadors Football continues to work amongst sectors of society that often have less opportunities than others. The economic state of Great Britain and the reduction in certain services have resulted in poor health and well-being for those in low income areas. Children are still less likely to be physically active or involved in extra-curricular activities that can enhance their personal feelings of self-worth. In addition, the NHS and other public bodies are looking for easy to access sporting activities to which patients and clients can be referred. This happens with a variety of our projects, especially those working with the homeless or elderly.

In recent years we have seen asylum seekers and refugees joining our programmes. This also shows the way in which integration can happen on a football pitch, which can be mirrored by society. People mix together in ways around football activities which does not occur in other areas of life. As a result, we have seen community cohesion enhanced in places like Newcastle, Tower Hamlets, Glasgow and Lancashire. We have been able to develop well-run replicable programmes for under 12s and this means we can influence children at a formative stage of their lives, to develop good character and principles that will serve them well for life. We can also influence families and encourage them to make good decisions for the welfare of their children.

We are faith-based but not faith biased. As such we welcome any and every culture and ethnicity onto our programmes. It results in the development of a wide range of volunteers into leaders, and children feeling heard and appreciated as they take part in the programmes we offer.

In this way the trustees of Ambassadors Football Limited believe we have complied with the duty in section 17(5) of the Charities Act 2011, to have due regard to the public benefit guidance published by the Charity Commission.

Volunteers
We trained two volunteers as part of our Academy programme in 2023. We have been able to re-start all the programmes that were running before the lockdowns and therefore we have a number of volunteers working with us increasing hours. The number of volunteers involved in delivering our programmes was 45. The volunteers were support workers and coaches in our community football outreach programmes and some were involved in administrative support. The contribution of time from volunteers was approximately 70 hours per week over the year. This is equivalent to 2 staff workers and is a great return on the investment we make into them.


AMBASSADORS FOOTBALL LIMITED (REGISTERED NUMBER: 03172553)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023

STRATEGIC REPORT
Achievement and performance
Charitable activities
Ambassadors Football GB continued to focus on sustainable models of work through:
1. Working with local partners, resulting in a good investment of our time as we trained and supported others in delivering our programmes, whilst modelling good practice ourselves.
2. A development of our work with women's football, with our women's football coordinator developing her role, raising funds and partners to deliver programmes for female participation around the country.
3. Building upon existing partnerships and starting new programmes in areas of the country where we had not worked for many years.

The programmes that we are involved in include:

Wales football development
In 2023 we started a new office in Cardiff. This is to provide better services to the principality. During the year we also added one part-time member of staff to this team. This colleague will support the work in Wales and also be an assistant to our women's football leader (see below). Our Wales leader was elected on to the committee for the South Wales Churches football league, which enabled him to make further contacts with churches that may want to conduct their own weekly football activities in the future.

Women's football development
In 2023 we appointed a new staff member to support our Women's football leader. This enhanced our provision for women, with new all-female football groups starting in new locations.

Football Camps
2023 saw 17 camps (holiday clubs) take place around Great Britain. Some partners now run their own camps, showing the sustainability of the training and modelling that we provide. In total we served over 600 children and their families. The feedback was overwhelmingly positive, with families of participants enthusiastic and local partners pleased that they were making new contacts in their communities and bringing about a positive impact through the camps. We held new camps in locations in Lancashire and Kent, which form the basis of on-going partnership for the future. More than 75% of the kids who attend the camps do not come to church regularly, which is very positive for the churches we serve as they seek to impact the general population surrounding their church building.

Weekly Football Clubs
We continued to support churches that run their own football clubs for youth, children and adults. Most have a theme each week such as respect, teamwork or confidence. Through the football we emphasise these values and build upon them as the year goes on.

Tournaments
We held football tournaments in Shropshire (the National Christian Football Festival), London, Nottingham, Sheffield and Morecambe. One continuing encouragement is the partnership that we have with Morecambe FC community sports. They supported us in running a girls' football festival, which was attended by 35 girls from all over the Morecambe bay area. Our Wales team attended the tournaments to learn how to organise them, with a view to begin hosting them in 2024.

Tours
Our annual tour to Spain took place in September. Some staff and volunteers were also involved in a tour to Rwanda in the Spring. This was supporting a church in Coventry who partner with Ambassadors Football Rwanda. The two country offices were very encouraged by the opportunity to serve alongside these visitors.

Fundraising activities
In 2023 we had a variety of volunteers supporting us as they took part in Ride London and ran in city runs in various cities around the country.


AMBASSADORS FOOTBALL LIMITED (REGISTERED NUMBER: 03172553)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


STRATEGIC REPORT
Financial review
Financial position
With continuing robust monitoring of income and spending levels throughout the year, between 2020-2022 we were able to increase our reserves. This particularly reflected our policy of ensuring every staff member has a team of people who pray and give towards their support in the organisation. These regular, often smaller, gifts mean that we have sustainable long-term income from a large group of committed donors. It has also allowed us to increase the amount we kept in reserve to a figure advised by the Charity Commission.

The trustees agreed to a deficit budget in 2023, to support the many ministry areas of the charity, as part of the ongoing planning and monitoring of spending and income levels. They acknowledged at the end of 2022 that reserves of £72,483 were more than sufficient when viewed in accordance with the Charity Commission recommendations in this area. A trustee with financial experience and oversight worked with our Finance Director to develop a recommended minimum level of general reserves as well as a desirable level. We therefore spent in excess of our income, but with the foresight and knowledge that we continue to have suitable reserves in place going forward.

The main reason for our extra spending was due to the healthy expansion of our work around Britain, particularly with the development of our new office in Wales. We are conscious that we are stewards of the money given to us and take great care to ensure we spend it correctly, whilst ensuring a suitable level of reserves to maintain the charity.

Investment policy and objectives
The trustees aim to keep funds in higher rate savings accounts at least to the amount of the charity's reserve. The reserve funds are invested in low-risk, low-return, short notice, UK regulated deposit accounts (not exceeding £85,000 per financial institution), to preserve capital and ensure the funds are readily available if needed. The trustees will instruct the directors to establish an investment policy for use if and when funds are available for investing on a longer-term basis, however this has not been needed in 2023.

Reserves policy
Company policy had been to hold at least £6,000 of reserves. The reserves policy however was changed in July 2023. An absolute minimum level of general reserves was estimated at £45,000, representing the statutory minimum notice periods of salary costs and other unavoidable expense. The desirable level of general reserves was estimated at £60,000, representing 3 months of salary costs and other unavoidable expense, less a modest amount of residual donations. The free general unrestricted reserves at 31 December 2023 were £64,464.

Future plans
The vision of Ambassadors Football, both nationally and internationally, is to see the transformation of individuals and communities through indigenous football outreach. We therefore long to see a church based football outreach movement of transformation impacting individuals and communities across the British Isles. As an expression of this long term vision, by the end of 2024 we intend to have:

a) Free unrestricted reserves in place.
b) Well-resourced staff on appropriate sustainable salaries.
c) A growing nationwide network of trained volunteers implementing our programmes in their locality.
d) A national strategy to train more local groups to serve their communities through football.

We will continue to develop our network of partners and churches, especially with the Church of England, the Methodist church, the Baptist church and the Salvation Army. These denominations have specific people involved in developing strategy for sport through their churches and as such can offer a great resource of people for football programmes.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Ambassadors Football Limited (formerly known as Ambassadors in Sport until 7 August 2013) was incorporated as a company limited by guarantee (registered in England and Wales, Company No. 03172553) on 14 March 1996 and it was registered with the Charity Commission (Charity No. 1055422) on 16 May 1996.


AMBASSADORS FOOTBALL LIMITED (REGISTERED NUMBER: 03172553)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
As set out in the Articles of Association, trustees other than those retiring by rotation can only be appointed at a general meeting if (1) they are recommended by existing trustees or (2) the required notice has been given by a member entitled to vote of the intention to propose that person as a trustee and the required notice has been given to those entitled to receive notice of the meeting.

Organisational structure
Throughout 2023, the trustees have maintained meeting 4 times per year as a Board. After the restrictions imposed by the government, these meetings continued to be conducted virtually via video conferencing, with the meeting in July 2023 conducted in person. Additionally, individual Board members continue to be available via telephone, email, Zoom and/or for meetings with the charity's directors. The directors continue to represent the organisation via virtual conferences and where necessary face to face meetings with other international related parties (see section below) in terms of overseeing cooperation globally through the basis of shared values and vision.

Induction and training of new trustees
There were no new trustees appointed in 2023.

Wider network
'Ambassadors Football' worldwide consists of independent national charities which have a relationship with the other offices by form of an International Agreement. This is an arrangement between Ambassadors Football offices around the world expressing the desire to cooperate together on the basis of shared values and vision.

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.

ln 2019 a risk register was established that could be written and then reviewed on an on-going basis. This register was used during 2023 to ensure all areas of the charity's governance were being reviewed on an ongoing basis.

The main areas of review were:
- A review of our GDPR policies and procedures in order to maintain all legal requirements for our data.
- All staff underwent annual appraisals of their work and action points were taken forward for implementation in 2024.
- Our health and safety policies were reviewed and, where necessary, staff were trained in new procedures relating to their work and working environment.
- The sustainability of the Ambassadors Football' offices underwent an ongoing review and the locations in Bolton, Morecambe and London were considered still to be viable, necessary and effective for the foreseeable future.
- Crisis contingency procedures were reviewed and tested for an overseas training programme and the systems appear to still be robust.
- All safeguarding procedures underwent a review in accordance with all legal requirements through our membership of Thirtyone:eight, an organisation which supports charities in its safeguarding procedures. We also agreed to conduct a yearly review of our safeguarding policy. One staff member is responsible for this. A trustee was also appointed to oversee this area of our work and attend training by 31:8 for trustees.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the Board of Trustees, as the company directors 24 September 2024 and signed on its behalf by:





D E Money - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
AMBASSADORS FOOTBALL LIMITED

Independent examiner's report to the trustees of Ambassadors Football Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Mr A Edwards FCA ACCA
The Institute of Chartered Accountants in England and Wales

Dunhams
Chartered Accountants
11 Warwick Road
Old Trafford
Stretford
Manchester
M16 0QQ

24 September 2024

AMBASSADORS FOOTBALL LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 251,188 - 251,188 217,895

Charitable activities 5
Charitible activities 47,464 40,947 88,411 73,563

Other trading activities 3 3,550 - 3,550 16,021
Investment income 4 1,951 - 1,951 40
Total 304,153 40,947 345,100 307,519

EXPENDITURE ON
Raising funds
Raising donations and legacies 6 11,695 38,123 49,818 43,123
11,695 38,123 49,818 43,123

Charitable activities 7
Charitible activities 297,298 2,824 300,122 259,210

Other 3,179 - 3,179 2,909
Total 312,172 40,947 353,119 305,242

NET INCOME/(EXPENDITURE) (8,019 ) - (8,019 ) 2,277


RECONCILIATION OF FUNDS
Total funds brought forward 72,483 - 72,483 70,206

TOTAL FUNDS CARRIED FORWARD 64,464 - 64,464 72,483

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

AMBASSADORS FOOTBALL LIMITED (REGISTERED NUMBER: 03172553)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 13 5,597 - 5,597 4,648
Prepayments and accrued income 3,691 - 3,691 2,450
Cash at bank 88,935 8,444 97,379 105,543
98,223 8,444 106,667 112,641

CREDITORS
Amounts falling due within one year 14 (33,759 ) (8,444 ) (42,203 ) (40,158 )

NET CURRENT ASSETS 64,464 - 64,464 72,483

TOTAL ASSETS LESS CURRENT LIABILITIES 64,464 - 64,464 72,483

NET ASSETS 64,464 - 64,464 72,483
FUNDS 15
Unrestricted funds 64,464 72,483
TOTAL FUNDS 64,464 72,483

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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 24 September 2024 and were signed on its behalf by:





D E Money - Trustee

AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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.

The presentational currency of the accounts is GBP and rounding is to the nearest £.

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

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.

The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Grants related to performance and specific deliverables are accounted for as the charity earns the right to consideration by its performance.

Where grants and fees are received in advance of performance, their recognition is deferred and included in creditors.

Legacies are included when the charity becomes entitled to the bequest and the amount receivable is capable of being utilised.

Investment income is included when receivable.

Incoming resources from charitable activities are accounted for when receivable.

Gifts in kind and donated services and facilities are recognised when receivable where a value can be attributed with reasonable accuracy.

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. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. It incudes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.


AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Expenditure
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and service for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. estimated usage.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and the audit fees and costs linked to the strategic management of the charity.

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


Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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.

Designated funds are unrestricted funds earmarked by the Trustees for a particular purpose.

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.

2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 226,127 195,736
Gift aid 25,061 22,159
251,188 217,895


AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 1,649 14,386
Book income 47 37
Sponsorships 1,152 1,598
Other income 702 -
3,550 16,021

4. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 1,951 40

5. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Activity £    £   
Football festivals Charitible activities 11,212 11,953
Community coaching Charitible activities 6,917 8,843
Football camps Charitible activities 24,707 23,872
Grants Charitible activities 40,947 24,695
Tour income Charitible activities 4,628 4,200
88,411 73,563

Grants received, included in the above, are as follows:
2023 2022
£    £   
Being Witnesses - 6,800
Souter Charitable Trust 2,824 992
Sir Halley Stewart Trust 18,284 11,943
Sported Foundation - Barclays Community Football Fund - 500
Awards for All Community Fund 3,839 4,460
Silas Trust 16,000 -
40,947 24,695

6. RAISING DONATIONS AND LEGACIES
2023 2022
£    £   
Staff costs 38,466 32,660
Rent and premises costs 2,632 2,626
Telephone 164 215
Postage and stationery 1,425 1,052
Sundries 740 192
Fundraising 2,103 3,273
Travel and subsistence 1,740 1,152
Motor expenses 1,791 1,636
Staff welfare and training 757 317
Carried forward 49,818 43,123

AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. RAISING DONATIONS AND LEGACIES - continued
2023 2022
£    £   
Brought forward 49,818 43,123
49,818 43,123

7. CHARITABLE ACTIVITIES COSTS
Direct
Costs
£   
Charitible activities 300,122

8. SUPPORT COSTS
Governance
costs
£   
Other resources expended 3,179

9. NET INCOME/(EXPENDITURE)

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

2023 2022
£    £   
Independent examiner remuneration 2,646 2,400

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

During the year trustees were reimbursed for travel expenses totalling £Nil (2022 £178.00).

11. STAFF COSTS
2023 2022
£    £   
Wages and salaries 235,808 201,155
Social security costs 13,558 10,719
Other pension costs 7,067 5,862
256,433 217,736

AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

11. STAFF COSTS - continued

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

2023 2022
UK 12 11
International 1 1
13 12

No employees received emoluments in excess of £60,000.

12. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 and 31 December 2023 27,821 21,960 49,781
DEPRECIATION
At 1 January 2023 and 31 December 2023 27,821 21,960 49,781
NET BOOK VALUE
At 31 December 2023 - - -
At 31 December 2022 - - -

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 5,597 4,648

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,902 1,148
Credit card 2,004 677
Social security and other taxes 4,613 3,473
Other creditors 2,899 1,054
Deferred income 27,886 31,455
Accrued expenses 2,899 2,351
42,203 40,158


AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

15. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 72,483 (8,019 ) 64,464

TOTAL FUNDS 72,483 (8,019 ) 64,464

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 304,153 (312,172 ) (8,019 )

Restricted funds
Sir Halley Stewart Trust 18,284 (18,284 ) -
Souter Charitable Trust 2,824 (2,824 ) -
Awards for All Community Fund 3,839 (3,839 ) -
Silas Trust 16,000 (16,000 ) -
40,947 (40,947 ) -
TOTAL FUNDS 345,100 (353,119 ) (8,019 )


Comparatives for movement in funds

Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.22
£    £    £    £   
Unrestricted funds
General fund 70,206 (4,523 ) 6,800 72,483

Restricted funds
Being Witnesses - 6,800 (6,800 ) -

TOTAL FUNDS 70,206 2,277 - 72,483

AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

15. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 282,824 (287,347 ) (4,523 )

Restricted funds
Being Witnesses 6,800 - 6,800
Sir Halley Stewart Trust 11,943 (11,943 ) -
Souter Charitable Trust 992 (992 ) -
Sported Foundation - Barclays Community
Football Fund

500

(500

)

-
Awards for All Community Fund 4,460 (4,460 ) -
24,695 (17,895 ) 6,800
TOTAL FUNDS 307,519 (305,242 ) 2,277

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

Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.23
£    £    £    £   
Unrestricted funds
General fund 70,206 (12,542 ) 6,800 64,464

Restricted funds
Being Witnesses - 6,800 (6,800 ) -

TOTAL FUNDS 70,206 (5,742 ) - 64,464

AMBASSADORS FOOTBALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

15. MOVEMENT IN FUNDS - continued

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 586,977 (599,519 ) (12,542 )

Restricted funds
Being Witnesses 6,800 - 6,800
Sir Halley Stewart Trust 30,227 (30,227 ) -
Souter Charitable Trust 3,816 (3,816 ) -
Sported Foundation - Barclays Community
Football Fund

500

(500

)

-
Awards for All Community Fund 8,299 (8,299 ) -
Silas Trust 16,000 (16,000 ) -
65,642 (58,842 ) 6,800
TOTAL FUNDS 652,619 (658,361 ) (5,742 )

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

17. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

18. PURPOSES OF THE RESTRICTED FUNDS


Being Witnesses
A restricted fund for Community Football
Outreach Blackburn


Sir Halley Stewart Trust
A restricted fund for Women's Community
Football Outreach


Souter Charitable Trust
A restricted fund for London Genesis and East
End Academy Projects


Sported Foundation - Barclays Community Football Fund
A restricted fund for Community Football
Outreach


Awards for All Community Fund
A restricted fund for North West Community
Football Outreach


Silas Trust
A restricted fund for Staff Gatherings & MPD
Booster Support