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REGISTERED NUMBER: 03892579 (England and Wales)










WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JANUARY 2022 TO 30TH JUNE 2023






WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED (REGISTERED NUMBER: 03892579)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JANUARY 2022 TO 30TH JUNE 2023










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 5


WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED (REGISTERED NUMBER: 03892579)

BALANCE SHEET
30TH JUNE 2023

2023 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 894,264 1,047,963

CURRENT ASSETS
Stocks 1,190 718
Debtors 5 77,224 41,044
Cash at bank and in hand 1,226,215 779,105
1,304,629 820,867
CREDITORS
Amounts falling due within one year 6 761,195 490,640
NET CURRENT ASSETS 543,434 330,227
TOTAL ASSETS LESS CURRENT LIABILITIES 1,437,698 1,378,190

PROVISIONS FOR LIABILITIES 330,379 368,024
NET ASSETS 1,107,319 1,010,166

RESERVES
Income and expenditure account 1,107,319 1,010,166
1,107,319 1,010,166

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th October 2023 and were signed on its behalf by:





B G Chaplin - Director


WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED (REGISTERED NUMBER: 03892579)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JANUARY 2022 TO 30TH JUNE 2023


1. STATUTORY INFORMATION

West Riding County Football Association Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03892579

Registered office: Fleet Lane
Woodlesford
Leeds
LS26 8NX

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The Directors consider that there are no material uncertainties about the Company's ability to continue for a period of not less than 12 months from the date of approval of the financial statements. Accordingly, the financial statements have been prepared on the going concern basis.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Changes in reporting period
The reporting date has been extended to 30th June, with the company preparing the financial statements for an 18 month period.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax. Cups and competition income is accounted for on a receipts basis.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Leasehold ground and stand10% straight line
Plant, equipment and fittings20% straight line
Artificial 3G pitch6.66% straight line
Freehold property3.33% straight line
Computer equipment33.33% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED (REGISTERED NUMBER: 03892579)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JANUARY 2022 TO 30TH JUNE 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grants
Grants in respect of capital expenditure are credited to provisions and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Revenue grants are recognised as turnover when the expenditure to which they relate is incurred.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 32 (2021 - 32 ) .

WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED (REGISTERED NUMBER: 03892579)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JANUARY 2022 TO 30TH JUNE 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st January 2022 1,803,944 844,700 2,648,644
Additions - 9,503 9,503
Disposals - (7,382 ) (7,382 )
At 30th June 2023 1,803,944 846,821 2,650,765
DEPRECIATION
At 1st January 2022 1,267,445 333,236 1,600,681
Charge for period 66,075 97,127 163,202
Eliminated on disposal - (7,382 ) (7,382 )
At 30th June 2023 1,333,520 422,981 1,756,501
NET BOOK VALUE
At 30th June 2023 470,424 423,840 894,264
At 31st December 2021 536,499 511,464 1,047,963

At 30th June 2023, included within the net book value of land and buildings is £470,424 (2021: £536,499) relating to freehold land and buildings and £Nil (2021: £Nil) relating to leasehold land and buildings.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Trade debtors 37,671 2,882
Other debtors 39,553 38,162
77,224 41,044

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Trade creditors 17,517 217
Taxation and social security 24,956 24,554
Other creditors 718,722 465,869
761,195 490,640

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stuart Adam FCA (Senior Statutory Auditor)
for and on behalf of Thomas Coombs Limited

WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED (REGISTERED NUMBER: 03892579)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JANUARY 2022 TO 30TH JUNE 2023


8. LIMITED BY GUARANTEE

The reconciliation of movements in shareholders' funds and the split between equity and non equity shares is not applicable for this company as West Riding County Football Association is a company limited by guarantee.

The company has 774 (2021: 841) members and their joint liability under the guarantee is limited to £10 each.