Dover Athletic Community Trust - Charities report

REGISTERED COMPANY NUMBER: 11516411 (England and Wales)

REGISTERED CHARITY NUMBER: 1179651

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DOVER ATHLETIC COMMUNITY TRUST

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

2

Statement of Financial Activities

3

Balance Sheet

4

Notes to the Financial Statements

5

to

8

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 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Dover Athletic Community Trustis a charity affiliated to Dover Athletic Football Club. It was established in August 2018 to enable the football club's objective to become an integral part of its local community and to make a positive difference within the Dover District.

Our aim is to promote health and wellbeing within our local community, using the physical assets at the Dover Athletic club as a base.

Public benefit

The trustees confirm that they have complied with the duties in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. We have referred to the guidance in the Charity Commission general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that they have set.

FINANCIAL REVIEW

Reserves policy

The trustees understand the need to retain sufficient reserves to be able to continue with the charitable company's objectives and meet liabilities as they occur. Readily available income reserves at 31 August 2025 amounted to £6,011 (2024 - £7,253).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Memorandum and Articles of Association dated 14 August 2018 and was registered as a charity on 23 August 2018.

Recruitment and appointment of new trustees

Trustees are appointed by a decision of the existing trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

11516411 (England and Wales)

Registered Charity number

1179651

Registered office

Dover Athletic Football Club

Crabble Stadium

Lewisham Road

DOVER

Kent

CT17 0JB

Trustees

T J Parmenter

Ms V L Pawley

P Harrison Manager

Mrs D S Harrison Director

J J C Simpson Director

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

Approved by order of the board of trustees on 23 April 2026 and signed on its behalf by:

J J C Simpson - Trustee

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

9,054

-

9,054

33,737

Charitable activities

Community activities

7,460

-

7,460

10,700

Total

16,514

-

16,514

44,437

EXPENDITURE ON

Charitable activities

Community activities

17,156

600

17,756

47,178

NET INCOME/(EXPENDITURE)

(642

)

(600

)

(1,242

)

(2,741

)

RECONCILIATION OF FUNDS

Total funds brought forward

6,653

600

7,253

9,994

TOTAL FUNDS CARRIED FORWARD

6,011

-

6,011

7,253

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

CURRENT ASSETS

Cash at bank and in hand

6,011

-

6,011

7,253

NET CURRENT ASSETS

6,011

-

6,011

7,253

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,011

-

6,011

7,253

NET ASSETS

6,011

-

6,011

7,253

FUNDS

5

Unrestricted funds

6,011

6,653

Restricted funds

-

600

TOTAL FUNDS

6,011

7,253

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 23 April 2026 and were signed on its behalf by:

J J C Simpson - Trustee

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.

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.

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.

2.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

3.	STAFF COSTS

No employees received emoluments in excess of £60,000

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

2025

2024

.

1

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

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

33,137

600

33,737

Charitable activities

Community activities

10,700

-

10,700

Total

43,837

600

44,437

EXPENDITURE ON

Charitable activities

Community activities

47,178

-

47,178

NET INCOME/(EXPENDITURE)

(3,341

)

600

(2,741

)

RECONCILIATION OF FUNDS

Total funds brought forward

9,994

-

9,994

TOTAL FUNDS CARRIED FORWARD

6,653

600

7,253

5.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.24

in funds

31.8.25

£

Unrestricted funds

General fund

6,653

(642

)

6,011

Restricted funds

600

(600

)

-

TOTAL FUNDS

7,253

(1,242

)

6,011

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

16,514

(17,156

)

(642

)

Restricted funds

-

(600

)

(600

)

TOTAL FUNDS

16,514

(17,756

)

(1,242

)

Comparatives for movement in funds

Net

movement

At

At 1.9.23

in funds

31.8.24

£

Unrestricted funds

General fund

9,994

(3,341

)

6,653

Restricted funds

-

600

TOTAL FUNDS

9,994

(2,741

)

7,253

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

43,837

(47,178

)

(3,341

)

Restricted funds

600

-

600

TOTAL FUNDS

44,437

(47,178

)

(2,741

)

Details of the trust's restricted funds previously held to fund specific projects are as set out below. All such projects were funded by the National League Trust and have now finished. Currently there are no restricted funds held.

The community football fund was deigned to offer community based football sessions in the form of holiday soccer schools and community based evening sessions within community facilities.

6.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

7.	GOING CONCERN

The Company is closely linked to, though independent of, the local football club, Dover Athletic Football Club Limited (DAFC) and uses many facilitates provided by DAFC. The trustees are confident in the business model of the company and that sufficient funds exist to deliver its activities. As such, the trustees are confident that the company remains a going concern for a period at least to 31 May 2027.