IRIS Accounts Production v23.4.0.336 05583394 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055833942022-06-30055833942023-06-30055833942022-07-012023-06-30055833942021-06-30055833942021-07-012022-06-30055833942022-06-3005583394ns15:EnglandWales2022-07-012023-06-3005583394ns14:PoundSterling2022-07-012023-06-3005583394ns10:Director12022-07-012023-06-3005583394ns10:CompanyLimitedByGuarantee2022-07-012023-06-3005583394ns10:SmallEntities2022-07-012023-06-3005583394ns10:AuditExempt-NoAccountantsReport2022-07-012023-06-3005583394ns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3005583394ns10:SmallCompaniesRegimeForAccounts2022-07-012023-06-3005583394ns10:FullAccounts2022-07-012023-06-3005583394ns10:Director22022-07-012023-06-3005583394ns10:Director32022-07-012023-06-3005583394ns10:RegisteredOffice2022-07-012023-06-3005583394ns5:CurrentFinancialInstruments2023-06-3005583394ns5:CurrentFinancialInstruments2022-06-3005583394ns5:RetainedEarningsAccumulatedLosses2023-06-3005583394ns5:RetainedEarningsAccumulatedLosses2022-06-3005583394ns5:LandBuildings2022-07-012023-06-3005583394ns5:PlantMachinery2022-07-012023-06-3005583394ns5:LandBuildings2022-06-3005583394ns5:PlantMachinery2022-06-3005583394ns5:LandBuildings2023-06-3005583394ns5:PlantMachinery2023-06-3005583394ns5:LandBuildings2022-06-3005583394ns5:PlantMachinery2022-06-30
REGISTERED NUMBER: 05583394 (England and Wales)















BROCTON FOOTBALL CLUB LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023






BROCTON FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 05583394)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BROCTON FOOTBALL CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: P W Russell
N R Pepper
B H Townsend





REGISTERED OFFICE: 17 Saddler Avenue
Stone
Staffordshire
ST15 8YH





REGISTERED NUMBER: 05583394 (England and Wales)

BROCTON FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 05583394)

BALANCE SHEET
30 JUNE 2023

2023 2022
as restated
Notes £    £   
FIXED ASSETS
Tangible assets 4 355,067 366,894

CURRENT ASSETS
Debtors 5 6,264 5,810
Cash at bank and in hand 80,372 23,073
86,636 28,883
CREDITORS
Amounts falling due within one year 6 (24,343 ) (20,949 )
NET CURRENT ASSETS 62,293 7,934
TOTAL ASSETS LESS CURRENT LIABILITIES 417,360 374,828

ACCRUALS AND DEFERRED INCOME (297,041 ) (373,375 )
NET ASSETS 120,319 1,453

RESERVES
Income and expenditure account 120,319 1,453
120,319 1,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which 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 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 company.

BROCTON FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 05583394)

BALANCE SHEET - continued
30 JUNE 2023


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 February 2024 and were signed on its behalf by:





B H Townsend - Director


BROCTON FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 05583394)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Brocton Football Club Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A "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.

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

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Bar sales
Turnover from the sale of goods are recognised when significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually on payment for the goods.

Matchday income
Gate and other match day revenues are recognised over the period of the football season as games are played.

Sponsorship income
Sponsorship and similar commercial income is recognised over the period in which the sponsorship is provided.

Lettings income
Letting income from operating leases net of any incentives given to the lessees is recognised on a straight-line basis over the lease term.

Legacies
Legacies are recognised over the period in which the legacies are received.

Interest receivable
Interest income is recognised using the effective interest method.

When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date.

BROCTON FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 05583394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - at varying rates on cost and over the period of the lease
Plant and machinery etc - Straight line over 15 years

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

Taxation
The company is registered with HMRC as a Community Amateur Sports Club and has income mainly derived from its members, there is no liability to Corporation Tax.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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.

Government grants
Government grants are recognised using the performance model. A grant that does not impose specified future performance-related conditions is recognised in income when the grant proceeds are received. When the grant does not impost such conditions, it is recognised in income when those conditions are met.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

BROCTON FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 05583394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 516,673 72,667 589,340
Additions 5,863 8,212 14,075
Disposals - (587 ) (587 )
At 30 June 2023 522,536 80,292 602,828
DEPRECIATION
At 1 July 2022 201,251 21,195 222,446
Charge for year 20,414 5,390 25,804
Eliminated on disposal - (489 ) (489 )
At 30 June 2023 221,665 26,096 247,761
NET BOOK VALUE
At 30 June 2023 300,871 54,196 355,067
At 30 June 2022 315,422 51,472 366,894

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Prepayments and accrued income 6,264 5,810

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Accruals and deferred income 24,343 20,949

7. LIMITED BY GUARANTEE

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.