The trustees present their annual report and financial statements for the year ended 30 June 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Trust's governing document, the Companies Act 2006 and "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).
Our purpose can be summarised as follows:
To deliver high quality sport education programmes and community related opportunities for all ages and activities across Cumbria with the aim of improving the lives of the participants and achieve their goals through the power of sport.
Design and deliver quality and professional activities to ensure there is a focus on health and wellbeing of all participants.
Contribute to the educational advancement of children and young people.
Develop and maintain sustainable relationships with partners and funders.
Our mission is to inspire people to participate, develop and achieve their goals through the power of sport.
Our Values:
Deliver quality and professional activity.
Take pride in our people and our work.
Inspire change and fulfil potential.
Respect individuals and celebrate diversity.
Value, and are valued by, our community.
To ensure we maintain focus and direct our expertise to best serve the community, we have taken the opportunity to restructure our organisation into 3 distinct categories:
Education - Deliver quality and relevant educational courses to meet the requirements of a range of
people, focusing particularly on children and young people.
Inclusion - Designing courses and activities to meet the diverse needs of the local communities.
Delivery - Offering a wide range of sporting activities to support and inspire our communities covering all ages and abilities.
We continue to have the challenge of developing new programmes whilst seeing some of our existing projects come to an end. The Trustees are proud of the way the whole team have pulled together to meet these challenges and create new and exciting projects reaching all parts of the community.
Our key projects/programmes during 2023/24 have been:
Education
In response to the strong and increasing demand for places on our highly acclaimed educational courses, it was decided to extend our educational facilities. In July we took possession of space in the former Newman School building, 2 classrooms and amenities were created. And so, our very own Community Sports College was founded. The College became operational on 4th September 2023. By May 2024 the demand for places at the College was such that plans were drafted to take a lease on a further classroom to be operational from September 2024.
The Community sports College has very quickly become established and is the bustling heart of our educational services.
EFL Football Development Scholarship. Full time courses for 16 - 19 year-olds to gain a BTEC extended diploma in sport. We are delighted that all graduates were successful in moving on to university, apprenticeship or employment.
USW Foundation in Community Development. A foundation degree in community football coaching and development.
Delivery
In schools, National Curriculum Coaching (NCC), After School Clubs (ASC) and Primary Stars. Sessions are delivered for reception, KS1 and KS2 pupils. Over 40 schools are engaged with regular weekly delivery during term time. The sessions are designed to meet the needs of individual schools and comply with national curriculum requirements. Not only leading PE sessions in schools but also the programmes see a full range of activities, examples include - football festivals at Brunton Park, anti - discrimination workshops, social action projects and PE CPD for teachers.
Out of schools, Saturday Match Club. Local grass root clubs and schools are invited to use our indoor facility on match days. Giving participants the chance to play a variety games, have fun and end the session with a tournament.
Soccer schools. We provide soccer schools in 6 locations across the whole of Cumbria. The sessions provide fun, engaging and healthy activity for young children aged 5-11 during school holidays. To broaden the range of participants, dance and gym options have been added.
Little and Junior Foxes. A Saturday morning and Monday evening club for all children aged between 4 -6 to enjoy mini soccer games.
Birthday Parties. Football parties for children, with a football training session with our community coaches in the Neil Centre followed by party food in Foxys. These are held on a Thursday afternoon
Emerging Talent Centre (ETC). A specific project to attract girls to football with the aim of developing a group of elite players in the local area. We were overwhelmed by the demand - 183 applicants. Following trials, 63 girls were selected in 3 categories - aged under 12, under 14 and under 16. We also have under 10 girls development centre where talented girls have the chance to learn and develop their skills before moving into the ETC.
Inclusion
Armed Forces and Veterans Club. A range of activities for veterans - including; breakfast clubs, informal get togethers to share stories and experiences and help transitioning to civilian life.
Walking football and walking netball for the over 50's. Fun and a chance for social banter.
Football for all. Weekly sessions directed at disabled participants with the ambition of helping to improve the participants physicality, social interactions and wellbeing.
Sky Bet Building Future Foundations helped to support us in providing updates on our infrastructure in new computers.
Heritage Fund - allowed us to work in partnership with the Football Club and Tullie House Museum to deliver the "Backing The Blues" exhibition showing artefacts from across the years.
EFL Smart Energy, helping football fans understand importance of Smart meters.
Warm spots funding one off funding to help with keeping our users warm and have a hot drink and food.
Mental Health Football. Weekly sessions bringing members of the community together, in a fun setting, who otherwise may never interact with anyone.
Fit Fans. Inspiring Carlisle United supporters who would not naturally take part in physical activity to become active and want advice.
Premier League - Kicks. Providing a variety of sports, coaching and educational development for young people between 8 - 18. This is vital work to reduce anti-social behaviour and help young people achieve their potential and improve their wellbeing.
Christmas support. Help was given to assemble and deliver food and Christmas presents for those members of our community in need of help and support during the festive period.
Komatsu Climate Heroes. An innovative sustainability and environmental programme for primary age pupils.
Silver Foxes. A social inclusion initiative for anyone aged over 65. Participants take part in a range of activities, all designed to aid health and wellbeing, encourage friendships whilst having fun.
Premier League Fans Fund. A project to educate fans on the effects of behaviour at football matches and what being a good fan looks like. Delivered in partnership with the Police, Remedy and Carlisle United FC.
Tesco blue coins - supported our projects through their Groundwork UK Fund
Cumbria Connection Football Events - funding to allow us to deliver football tournaments to those where English is not their first language.
The Trust was delighted to be recognised for its inclusion work. At the Diverse Cumbria Awards we received a Special Recognition award for work done in the community and a member of the team was awarded the Education Champion award.
From the spring of 2024 the Trust has taken on responsibility for managing EDI Inclusion for both Carlisle United FC and the Trust. It is anticipated that a combined approach will ensure synergy and shared best practices across both entities.
Over the year we have increased the number of projects from 22 to 30. 5,000 sessions were delivered, engaging with over 24,500 unique participants from across all corners of the community.
We are especially thankful for the support and co-operation received from Carlisle United Football Club and look forward to continuing our strong working relationship.
During the year, total incoming resources amounted to £694,259 (2023: £581,858) which resulted in net incoming resources of £13,767 (2023: £24,448). As at 30 June 2024, the charity held total reserves of £715,705. Included in unrestricted reserves were brought forward designated funds of £60,000 relating to Community Sports College. The closing balance on this fund is £42,122. The charity’s current level of unrestricted free reserves (total funds less the amount held in restricted funds, unrestricted fixed asset funds and designated funds) is £528,221. Restricted funds at the year-end totalled £56,392. Unrestricted tangible fixed assets of £88,970 are held for use by the charity and can only be realised by the disposal of these assets.
Financial outlook:
Numerous factors continue to create uncertainty and pressures on the UK economy. The 'cost of living crisis' continues. The Trust, like many other enterprises, is continually having to review its plans and operations to ensure that we innovate and adapt to the ever changing social and financial environment. The trustees are grateful to the management and staff for their continued enthusiasm and dedication to meet and exceed expectations thereby ensuring that we continue to best serve the community whilst remaining financially sustainable. With no expected easing of the financial pressures in sight, the trustees continue to monitor the financial position closely.
Reserves Policy
The trustees have reviewed our reserves in line with the guidance issued by the Charities Commission. The total reserves at 30 June 2024 were £715,705 (2023: £701,938) of which £528,221 (2023: £564,477) was free unrestricted. The trustees' aim as best practice, is to hold sufficient funds to meet the running costs of the charitable company for a period of 12 months. Running costs for 2024 were £680,492 which was less than total reserves, but still exceeds free unrestricted reserves.
Investment Policy
The charitable company has the power to deposit or invest unrestricted funds in any manner it sees fit after obtaining advice from a financial services expert and having due regard to the sustainability of investments and the need for diversification. The charitable company has invested funds in various UK bank savings / investment accounts which earn interest.
Risk Management
The trustees have undertaken a review of the major risks to which it is exposed. After discussion with insurers, a policy has been taken out to cover identified insurable risks.
A review of uninsurable risks has been undertaken and a risk register has been established to ensure due processes and policies are in place to mitigate the various risks. This register is subject to regular review. The main uninsurable risk facing the charitable company is the uncertainty of future income. To lessen the risk, the charity holds sufficient funds within its reserves to cover a short-term fall in income.
Public Benefit
The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm provision has been provided by having aims that fall within the charitable purposes of the advancement of education, health and amateur sport.
The latest figures we have receive from the EFL suggest that the total social value added to the community amounts to over £6.8m with key contributions to physical and mental health, social wellbeing and education and employment.
Strategic Review
We have a strategic plan in place running to 2025. To ensure our plan remains dynamic, the trustees seek
direct feedback from the whole team on the continued relevance of existing projects and the emerging needs of the community.
Plans for Future Periods
Our immediate imperatives include:
To embed the Community Sports College as an integral part of our educational services and maximise the use of the facility for other community projects.
Ensuring our people remain fully engaged, passionate and equipped with the necessary skills and training to deliver the wide variety and evolving services / projects that the charity offers.
Maintain strong and robust financial control to ensure the sustainability of the Trust
To develop a strong working relationship with the Piatak family (the new owners Carlisle United FC)
Continually seek out new opportunities for the development of the Trust.
Develop a new strategic plan to set out our priorities and goals for 2025-30
The organisation is a charitable company limited by guarantee; incorporated on 23rd October 2008, registered as a charity on 6 November 2008 and commenced its activities on 1st January 2009. The charitable company was established under a memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
Mr James Tose is the CEO and is responsible for the day-to-day management of the charity and this responsibility has been delegated by the trustees.
Following the change of Carlisle United FC ownership, the 2 nominated club trustees stood down as trustees. So, with sadness we said goodbye to Steven Pattinson and Andrew Hall. Steven served for an incredible 16 years and brought a wealth of experience to the board. Andrew Hall served for 6 years and was a strong advocate for supporting veteran service personnel. Taking their place, we were delighted to welcome Nigel Clibbins, CEO of Carlisle United FC and Alice Piatak, on behalf of the owners.
To further strengthen the board, we also welcomed Helen Brough and Helen Dawson, respectively bringing legal and HR specialist knowledge together with considerable general experience.
Decisions regarding the management of the charity are taken at Trustee meetings which are held every 2 months. From time-to-time sub groups are established to report to the board on specific matters e.g. pay and remuneration.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Any person can be admitted as a trustee of the charity providing all other trustees give their approval. Under the requirements of the Memorandum and Articles of Association the trustees are required to retire annually by rotation but they will qualify for re - election. The number of trustees shall not be less than 3 but is not subject to any maximum.
Induction and Training of Trustees
To function effectively, the board requires a diverse mix of individuals that are willing to use their experience, skills and knowledge to help the Trust achieve its goals and ambitions. Once an Expression of Interest has been received, we ensure that the prospective trustee is given adequate information about the role of the trustee, the plans of the trust, how the board operates, required time commitments etc. The applicant can then make an informed decision about proceeding. On being appointed as a trustee, a formal induction programme is in place. This includes - Charity Commission guidance on the role and responsibilities of a trustee, Code of Conduct, the role of the board / scheme of delegation etc. Engagement in further external training and development opportunities is encouraged.
Each year the trustees will consider if an independent review of salaries is necessary. Formal consideration of remuneration takes place annually with the implementation of any changes being effective from April. However, remuneration may also be considered on an ad hoc basis should specific issues arise. Remuneration is bench marked against similar organisations using the knowledge of the trustees, HR adviser and the CEO.
Mrs Lindsay Farrer BA(Hons), FCA, FABRP has been re- appointed as independent examiner for the ensuring year.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Carlisle United FC Community Sports Trust (the Trust) for the year ended 30 June 2024.
Having satisfied myself that the financial statements of the Trust 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 the Trust’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I 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 that in any material respect:
accounting records were not kept in respect of the Trust as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements 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
the financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Limited by guarantee
The liability of the members is limited. Every member of the charity undertakes to contribute to the assets of the charity, in the event of the same being wound up while he is a member, or within one year after he ceases to be a member, for payment of the debtors and liabilities of the charity contracted before he ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributions among themselves, such amount as may be required not exceeding £1.
Carlisle United FC Community Sports Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Brunton Park, Warwick Road, CARLISLE, CA1 1LL.
The financial statements have been prepared in accordance with the Trust's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The Trust is a Public Benefit Entity as defined by FRS 102.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Governance costs include the cost of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to the trustees on governance or constitutional matters.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Additions under £200 are not capitalised
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
The depreciation charge for additions in the year is time apportioned based on the month of purchase.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Trust's balance sheet when the Trust becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Trust’s contractual obligations expire or are discharged or cancelled.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the Trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Grants
After school clubs
Soccer schools
National curriculum coaching
Breakfast and Lunch Club
Birthday Parties
Investment Income
The trustees did not receive any remuneration or reimburse expenses during the current year or previous period.
The average monthly number of employees during the year was :
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
Deferred income includes £6,733 relating to Primary Stars. 2023 included £5,833 relating to Primary Stars.
The Trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Trust in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Carlisle United Football Club Community Sports Trust have received funding for the following projects
Football for All (previously Disability Project) funding to support the delivery of sport for a multitude of less advantaged community users so they can enjoy sport and achieve their best outcomes.
Riverside Fund/RRCA project funding for a staff member working at Richard Rose Central Academy has now come to an end. The residual funding is not required to be repaid to the provider, therefore, it has been transferred to unrestricted funding.
Fit Fans (previously Postcode Lottery) delivering a free exercise programme for adults who wish to improve their health and well-being whilst enjoying sport.
CST Underpass project is a social action project which educated the community of Carlisle on the subject of climate change through the production of a mural on a city centre underpass.
Combined Forces (Army) fund is to combat social isolation and improve the mental and physical wellbeing of forces veterans aged 45+.
Cumbria Youth Alliance HAF funding programme providing holiday activities and food during school half term and school holidays for primary aged children.
Mental Health Football – funding via NHS Shine Fund to support the mental health service in Cumbria.
ETC – FA girls football academy programme over 3 age groups under 12, under 14 and under 16
Heritage Fund – Project whereby Tullie House hosted an exhibition on CUFC called “Be Just & Fear Not” - March-November 2024.
Bursary income – to be paid direct over to our FDS students from LFE.
The Premier League provide funding through:
Premier League Stars fund to provide in-school dynamic learning experiences, workshops and coaching sessions for children aged 5 to 11 whist providing valuable CPD for teachers in delivering PHSE education.
Premier League Future Fans fund to improve the relationship between fans and their club, to improve the way football supporters engage with each other, and to improve fans' experiences of the game.
Premier League Kicks fund providing out-of-school hours activities to inspire young people to achieve their potential and improve their wellbeing whist promoting positive social interaction and youth engagement to build a stronger, safer and more inclusive community.
Premier League Fans fund provides matchday experience at Carlisle United home games where different community groups are invited to home matches to take part in different activities.
Carlisle United Football Club Community Sports Trust thank all our funding providers for support and help given to us to allow these valuable community projects to be hosted.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The revenue expenditure related to set up costs and depreciation on capital expenditure for the Community Sports College.
At the reporting end date the Trust had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year, the charity purchased medals from Carlisle Glass Limited totalling £156 (2023: £1,638). The trust also received £1,512 (2023: nil) from Carlisle Glass During the year. Steven Pattison was a trustee of Carlisle United FC Community Sports Trust until 10 January 2024, he is also a director of Carlisle Glass Limited.
The charity also purchased HR support from Kaveney HR Solutions totalling £2,228 (2023: nil). Helen Dawson, trustee of Carlisle United FC Community Sports Trust, is also a director of Kaveney HR Solutions.
The charity purchased kits and matchday tickets from Carlisle United Football Club totalling £18,403 (2023: nil). The trust also received £14,930 (2023: nil) for a heritage fund. Alice Piatak and Nigel Clibbens, trustees of Carlisle United FC Community Sports Trust, are also directors of Carlisle United Football Club.
The Trust had no material debt during the year.