REGISTERED COMPANY NUMBER: 05513835 (England and Wales)

REGISTERED CHARITY NUMBER: 1123679

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

AEK-BOCO FC LTD

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

10

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 May 2026. 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 objective of the charity is to promote community participation in healthy recreation through the provision of facilities for playing football.

The main activities of the charity are coaching and arranging amateur association football matches for its members.The membership is open to the wider section of the public.

Grantmaking

The Charity does not make any grants.

Volunteers

The charity is run by volunteers who are not entitled to remuneration.

FINANCIAL REVIEW

Principal funding sources

Charity's principal source of funds are income from member's voluntary subscriptions, registration fees, sponsorships, grants ,donations from the public and Gift Aid payment from the subsidiary etc.

Funds in deficit

There are no funds in deficit.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Tha charity is controlled by its governing document, Memorandum and Articles of Association , and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05513835 (England and Wales)

Registered Charity number

1123679

Registered office

Brunel House

11 The Promenade,

Clifton

Bristol

BS8 3NG

Trustees

J Withey

R Hemmings

L Howard

J E Winter (resigned 16.7.25)

Company Secretary

Independent Examiner

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

Approved by order of the board of trustees on 3 July 2026 and signed on its behalf by:

J Withey - Trustee

Independent examiner's report to the trustees of AEK-BOCO FC LTD ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2026.

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

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.

D R Patel

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

Date: .............................................

2026

2025

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

173,818

156,959

Charitable activities

Presentation Evening

5,030

16,961

Other trading activities

2

8,451

4,550

Investment income

3

611

1,483

Other income

1,714

6,260

Total

189,624

186,213

EXPENDITURE ON

Charitable activities

Football Club

108,997

93,633

Christmas Party

2,410

1,546

Presentation Evening

7,886

4,086

Other

64,187

81,604

Total

183,480

180,869

NET INCOME

6,144

5,344

RECONCILIATION OF FUNDS

Total funds brought forward

533,657

528,313

TOTAL FUNDS CARRIED FORWARD

539,801

533,657

2026

2025

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

8

317,409

323,449

CURRENT ASSETS

Debtors: amounts falling due within one year

9

47,294

35,374

Investments

10

100

100

Cash at bank and in hand

181,053

181,356

228,447

216,830

CREDITORS

Amounts falling due within one year

11

(6,055

)

(6,622

)

NET CURRENT ASSETS

222,392

210,208

TOTAL ASSETS LESS CURRENT LIABILITIES

539,801

533,657

NET ASSETS

539,801

533,657

FUNDS

12

Unrestricted funds:

General fund

539,801

533,657

TOTAL FUNDS

539,801

533,657

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 3 July 2026 and were signed on its behalf by:

J Withey - 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.

Preparation of consolidated financial statements

AEK Boco FC Ltd owns 100% shares in it's subsidiary company named as AEK Boco FC Trading Limited.The financial statements contain information about AEK Boco FC Ltd as an individual charitable company and do not contain consolidated financial information as the parent of the group. The Company has taken the option under section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

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.

Tangible fixed assets

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

Club house

-

Not Provided (See note below)

Fixtures and fittings

-

15% on reducing balance basis

Motor vehicles

-

25% on reducing balance basis

Computer equipment

-

33.33% on reducing balance

The directors and trustees have carried out a full impairment review in accordance with FRS 11, as a result of which no depreciation charge is made in respect of Club House on the ground that the estimated residual value is not materially different from its carrying value in the Balance Sheet.

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.

Government grants

Government grants are recognised in income when the grant proceeds are receivable provided that the terms of the grant do not impose future performance related conditions, as allowed by the performance model under FRS 102.

2.	OTHER TRADING ACTIVITIES

2026

2025

£

£

Fund raising events

4,625

4,550

Ticket sales

3,826

-

8,451

4,550

3.	INVESTMENT INCOME

2026

2025

£

£

Deposit account interest

611

1,483

4.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Depreciation - owned assets

26,048

28,426

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2026 nor for the year ended 31 May 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2026 nor for the year ended 31 May 2025.

6.	STAFF COSTS

The average number of employees during the year was 0 (2023: 0).

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

2026

2025

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

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

156,959

Charitable activities

Presentation Evening

16,961

Other trading activities

4,550

Investment income

1,483

Other income

6,260

Total

186,213

EXPENDITURE ON

Charitable activities

Football Club

93,633

Christmas Party

1,546

Presentation Evening

4,086

Other

81,604

Total

180,869

NET INCOME

5,344

RECONCILIATION OF FUNDS

Total funds brought forward

528,313

TOTAL FUNDS CARRIED FORWARD

533,657

8.	TANGIBLE FIXED ASSETS

Fixtures

Club

and

Motor

Computer

house

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2025

180,012

213,747

47,255

4,581

445,595

Additions

-

808

19,200

-

20,008

At 31 May 2026

180,012

214,555

66,455

4,581

465,603

DEPRECIATION

At 1 June 2025

-

91,401

26,837

3,908

122,146

Charge for year

-

18,457

7,367

224

26,048

At 31 May 2026

-

109,858

34,204

4,132

148,194

NET BOOK VALUE

At 31 May 2026

180,012

104,697

32,251

449

317,409

At 31 May 2025

180,012

122,346

20,418

673

323,449

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

AEK Boco FC Trading Ltd

44,635

33,752

Prepayments

2,659

1,622

47,294

35,374

10.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

100

100

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accrued expenses

6,055

6,622

12.	MOVEMENT IN FUNDS

Net

movement

At

At 1.6.25

in funds

31.5.26

£

£

£

Unrestricted funds

General fund

533,657

6,144

539,801

TOTAL FUNDS

533,657

6,144

539,801

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

189,624

(183,480

)

6,144

TOTAL FUNDS

189,624

(183,480

)

6,144

Comparatives for movement in funds

Net

movement

At

At 1.6.24

in funds

31.5.25

£

£

£

Unrestricted funds

General fund

528,313

5,344

533,657

TOTAL FUNDS

528,313

5,344

533,657

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

186,213

(180,869

)

5,344

TOTAL FUNDS

186,213

(180,869

)

5,344

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

Net

movement

At

At 1.6.24

in funds

31.5.26

£

£

£

Unrestricted funds

General fund

528,313

11,488

539,801

TOTAL FUNDS

528,313

11,488

539,801

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

375,837

(364,349

)

11,488

TOTAL FUNDS

375,837

(364,349

)

11,488

13.	RELATED PARTY DISCLOSURES

Amount advanced to 100% subsidiary company AEK Boco FC (Trading) Ltd at 31 May 2026 is £44,635 (2025, £33,752).