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REGISTERED COMPANY NUMBER: 09907850 (England and Wales)
REGISTERED CHARITY NUMBER: 1167916














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 May 2023

for

Woodhall Spa United Football Club Ltd

Woodhall Spa United Football Club Ltd






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Statement of Financial Position 5 to 6

Notes to the Financial Statements 7 to 12

Woodhall Spa United Football Club Ltd (Registered number: 09907850)

Report of the Trustees
for the Year Ended 31 May 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 May 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).

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
09907850 (England and Wales)

Registered Charity number
1167916

Registered office
Balholm Tattershall Road
Woodhall Spa
Lincolnshire
LN10 6TP

Trustees
A J Avison
S A Draper
M R Webb
Mrs N J Willerton
J Willerton
D Wells
I Draper

Company Secretary

Independent Examiner
Tara Kemp
FCCA
Astar (Advisory & Business Services) Limited
Unit 6, Five Mile Business Park
Blackthorn Way
Lincoln
Lincolnshire
LN4 1BF


Woodhall Spa United Football Club Ltd (Registered number: 09907850)

Report of the Trustees
for the Year Ended 31 May 2023

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 6 October 2023 and signed on its behalf by:





Mrs N J Willerton - Trustee

Independent Examiner's Report to the Trustees of
Woodhall Spa United Football Club Ltd

Independent examiner's report to the trustees of Woodhall Spa United Football Club Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 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
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.








Tara Kemp
FCCA
Astar (Advisory & Business Services) Limited
Unit 6, Five Mile Business Park
Blackthorn Way
Lincoln
Lincolnshire
LN4 1BF

6 October 2023

Woodhall Spa United Football Club Ltd

Statement of Financial Activities
for the Year Ended 31 May 2023

31.5.23 31.5.22
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 41,663 71,051

EXPENDITURE ON
Raising funds 2 27,367 30,921

Charitable activities
Repairs and renewals 7,774 43,602
Total 35,141 74,523

NET INCOME/(EXPENDITURE) 6,522 (3,472 )


RECONCILIATION OF FUNDS

Total funds brought forward 232,203 235,675

TOTAL FUNDS CARRIED FORWARD 238,725 232,203

Woodhall Spa United Football Club Ltd (Registered number: 09907850)

Statement of Financial Position
31 May 2023

31.5.23 31.5.22
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 214,862 215,859

CURRENT ASSETS
Debtors 7 441 -
Cash at bank 23,779 18,662
24,220 18,662

CREDITORS
Amounts falling due within one year 8 (357 ) (2,318 )

NET CURRENT ASSETS 23,863 16,344

TOTAL ASSETS LESS CURRENT
LIABILITIES

238,725

232,203

NET ASSETS 238,725 232,203
FUNDS 9
Unrestricted funds 238,725 232,203
TOTAL FUNDS 238,725 232,203

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.


Woodhall Spa United Football Club Ltd (Registered number: 09907850)

Statement of Financial Position - continued
31 May 2023

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 6 October 2023 and were signed on its behalf by:





A J Avison - Trustee





N J Willerton - Trustee

Woodhall Spa United Football Club Ltd

Notes to the Financial Statements
for the Year Ended 31 May 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.

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.


Freehold property - in accordance with the property
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

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.


Woodhall Spa United Football Club Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. RAISING FUNDS

Raising donations and legacies
31.5.23 31.5.22
£    £   
Costs of generating funds 18,753 21,363
Kit 5,817 6,463
FA 1,353 1,046
Support costs 1,444 2,049
27,367 30,921

3. NET INCOME/(EXPENDITURE)

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

31.5.23 31.5.22
£    £   
Depreciation - owned assets 1,228 1,478

4. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2023 nor for the year ended 31 May 2022.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 71,051

EXPENDITURE ON
Raising funds 30,921

Charitable activities
Repairs and renewals 43,602
Total 74,523

NET INCOME/(EXPENDITURE) (3,472 )


Woodhall Spa United Football Club Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   

RECONCILIATION OF FUNDS

Total funds brought forward 235,675

TOTAL FUNDS CARRIED
FORWARD

232,203

6. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 June 2022 209,946 7,332 59 217,337
Additions - 231 - 231
At 31 May 2023 209,946 7,563 59 217,568
DEPRECIATION
At 1 June 2022 - 1,466 12 1,478
Charge for year - 1,219 9 1,228
At 31 May 2023 - 2,685 21 2,706
NET BOOK VALUE
At 31 May 2023 209,946 4,878 38 214,862
At 31 May 2022 209,946 5,866 47 215,859

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 441 -


Woodhall Spa United Football Club Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors 357 2,318

9. MOVEMENT IN FUNDS
Net
movement At
At 1.6.22 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 232,203 6,522 238,725

TOTAL FUNDS 232,203 6,522 238,725

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 41,663 (35,141 ) 6,522

TOTAL FUNDS 41,663 (35,141 ) 6,522


Comparatives for movement in funds

Net
movement At
At 1.6.21 in funds 31.5.22
£    £    £   
Unrestricted funds
General fund 235,675 (3,472 ) 232,203

TOTAL FUNDS 235,675 (3,472 ) 232,203

Woodhall Spa United Football Club Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

9. 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 71,051 (74,523 ) (3,472 )

TOTAL FUNDS 71,051 (74,523 ) (3,472 )

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

Net
movement At
At 1.6.21 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 235,675 3,050 238,725

TOTAL FUNDS 235,675 3,050 238,725

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 112,714 (109,664 ) 3,050

TOTAL FUNDS 112,714 (109,664 ) 3,050


Woodhall Spa United Football Club Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

10. RELATED PARTY DISCLOSURES

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