REGISTERED COMPANY NUMBER: 11170479 (England and Wales)

REGISTERED CHARITY NUMBER: 1181240

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

THE EASTLEIGH AND SOUTHAMPTON FOOTBALL

TRUST

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

12

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 January 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 aims and objectives of the Trust are detailed below and are for the benefit of the public generally and in particular the inhabitants of Eastleigh and Southampton and their surrounding areas.

To promote community participation in healthy recreation by providing facilities for the playing of association football and other capable of improving health.

To provide and assist in providing facilities for sport, recreation or other leisure time occupation of anyone who have need for such facilities by reason of their youth. age. infirmity or disability, financial hardship, poverty or social and economic circumstances.

To provide for the public at large in the interests of welfare and with the object of improving their conditions of life.

To advance public education, in particular physical education, with a focus on children and young people with a view to helping children and young people develop and grow to maturity as members of society.

Public benefit

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities.

Charitable activities

For the period February 1st, 2025, to January 31st 2026, marking the seventh operational year for The Eastleigh and Southampton Football Trust. Achievements and progress have continued to build on previous success as the centre grows from strength to strength.

The Stoneham Lane Football Complex remains a facility for The Eastleigh and Southampton area, recognised as the first Football Hub developed under the Trust. Construction of the Southampton Outdoor Sports Centre Football Hub, the Trust's second major site, has been delayed and is now due for completion in early 2007.

As of January 2026, the Stoneham Lane facility reported membership exceeding 150,000 individuals. with peak usage levels averaging above 86% throughout the year and off peak 44%. During peak football months, the site consistently operated at full capacity exceeding 95%,

demonstrating sustained community demand and strong operational delivery.

The Trust continues to operate on a financially sustainable model, achieving a healthy year-on-year surplus and maintaining contractual payment commitments. This has enabled the Trust to build a reserve that can be reinvested into the site. Future developments are being planned/forecasted, though maintenance of the installed plumbing infrastructure has caused some unexpected expenditure. The Trust supported the upgrade of LED lighting on all three 3G ATP's to further enhance user experience, safety and sustainability and this development has been completed, as has lighting and pedestrian crossing improvements at the front gate to the facility, with costs borne by the external agencies and grants.

Work is underway to agree an extension to the partner club's tenure at the site, to support possible promotion within the football league structure, this will require ground grading improvements and is supported by the Trust to be funded by the Club and the Football Foundation.

The Trustees remain confident in the long-term sustainability and community impact of the site and look forward to the successful integration of the Southampton Outdoor Sports Centre Football Hub into the Trust portfolio in 2027/28

FINANCIAL REVIEW

Financial position

At the end of its financial period the charity had net income of £1,349(2025: net expenditure £2,111) and freely available reserves of £9,481 (2025: £6,578).

Principal funding sources

The Trusts main source of income continues to be an annual license fee paid by the operator as contained in the signed operating contract and a division of profits made over each 12-month period. Any surplus funds over reserves are re-invested directly to maintain and enhance the facility to further the charitable objectives of the Trust.

Reserves policy

The Trust has estimated its operating costs and in conjunction with an assessment of the Risk Register has set a Reserves policy which equates to 1 years' operating costs in the interim period before Trust income is received. This policy is to be reviewed every 6 months.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

11170479 (England and Wales)

Registered Charity number

1181240

Registered office

Stoneham Lane Football Complex

Stoneham Lane

Southampton

SO16 2PA

Trustees

P Bicknell Director

N A Cassar Director

S Fulling Director (appointed 18/6/2025)

P J Green (appointed 3/3/2026)

W B Moore Director (appointed 8/10/2025)

S S B Nicholas Director

J P Taylor Director (appointed 8/10/2025)

Independent Examiner

Jonathan Vowels, FCA,CTA,DChA

JVCA Ltd, Chartered Accountants

114 High Street

Cranfield

MK43 0DG

Approved by order of the board of trustees on 16 October 2026 and signed on its behalf by:

J P Taylor - Trustee

Independent examiner's report to the trustees of THE EASTLEIGH AND SOUTHAMPTON FOOTBALL TRUST ('the Company')

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

Jonathan Vowels, FCA,CTA,DChA

The Institute of Chartered Accountants in England and Wales

JVCA Ltd, Chartered Accountants

114 High Street

Cranfield

MK43 0DG

19 October 2026

2026

2025

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

6,450

4,146

EXPENDITURE ON

Other

5,101

6,257

NET INCOME/(EXPENDITURE)

1,349

(2,111

)

RECONCILIATION OF FUNDS

Total funds brought forward

11,076

13,187

TOTAL FUNDS CARRIED FORWARD

12,425

11,076

2026

2025

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

6

2,944

4,498

CURRENT ASSETS

Debtors

7

625

651

Prepayments and accrued income

4,146

-

Cash at bank

5,730

7,307

10,501

7,958

CREDITORS

Amounts falling due within one year

8

(1,020

)

(1,380

)

NET CURRENT ASSETS

9,481

6,578

TOTAL ASSETS LESS CURRENT LIABILITIES

12,425

11,076

NET ASSETS

12,425

11,076

FUNDS

9

Unrestricted funds

12,425

11,076

TOTAL FUNDS

12,425

11,076

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 16 October 2026 and were signed on its behalf by:

J P Taylor - Trustee

1.	CHARITY INFORMATION

The Eastleigh And Southampton Football Trust was incorporated on 25 January 2018 under the Companies Act 2006, as a private limited company (limited by guarantee without share capital) and is registered in England and Wales, registered number 11170479.

The registered office of the company is Stoneham Lane Football Complex, Stoneham Lane, Southampton, S0162PA.

The Eastleigh And Southampton Football Trust is a charity With Charity Commission registration number 1181240.

The principal activity of The Eastleigh And Southampton Football Trust is the provision of a football complex.

2.	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.

Tangible fixed assets

Plant and machinery is stated at cost less accumulated depreciation and impairment. Depreciation is provided at the following rate:

Plant and machinery - 25% per annum on cost.

Assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable.

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.

3.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Depreciation - owned assets

1,554

1,498

4.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

4,146

EXPENDITURE ON

Other

6,257

NET INCOME/(EXPENDITURE)

(2,111

)

RECONCILIATION OF FUNDS

Total funds brought forward

13,187

TOTAL FUNDS CARRIED FORWARD

11,076

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025 and 31 January 2026

6,216

DEPRECIATION

At 1 February 2025

1,718

Charge for year

1,554

At 31 January 2026

3,272

NET BOOK VALUE

At 31 January 2026

2,944

At 31 January 2025

4,498

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

40

Prepayments

625

611

625

651

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

690

Accruals and deferred income

1,020

690

1,020

1,380

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1/2/25

in funds

31/1/26

£

£

£

Unrestricted funds

General fund

11,076

1,349

12,425

TOTAL FUNDS

11,076

1,349

12,425

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

6,450

(5,101

)

1,349

TOTAL FUNDS

6,450

(5,101

)

1,349

Comparatives for movement in funds

Net

movement

At

At 1/2/24

in funds

31/1/25

£

£

£

Unrestricted fund

13,187

(2,111

)

11,076

TOTAL FUNDS

13,187

(2,111

)

11,076

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

4,146

(6,257

)

(2,111

)

TOTAL FUNDS

4,146

(6,257

)

(2,111

)

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

Net

movement

At

At 1/2/24

in funds

31/1/26

£

£

£

Unrestricted fund

13,187

(762

)

12,425

TOTAL FUNDS

13,187

(762

)

12,425

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

10,596

(11,358

)

(762

)

TOTAL FUNDS

10,596

(11,358

)

(762

)

10.	RELATED PARTY DISCLOSURES

During the year there were no related party transactions requiring disclosure under FRS 102 Section 33 or the Charities SORP. No amounts were outstanding at the year end in respect of related parties.

11.	COMPANY LIMITED BY GUARANTEE

The company is registered under the Companies Act 2006 and is a company limited by guarantee. The members are the Trustees named page 2. In the event of the company being wound up, the lability inrespect of the guarantee is limited to £10 per member of the company.