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REGISTERED NUMBER: 04240922 (England and Wales)















Unaudited Financial Statements

for the Period 1 January 2023 to 30 June 2024

for

Westmorland County Football Association
Limited

Westmorland County Football Association
Limited (Registered number: 04240922)






Contents of the Financial Statements
for the Period 1 January 2023 to 30 June 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Westmorland County Football Association
Limited (Registered number: 04240922)

Balance Sheet
30 June 2024

30.6.24 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 308,280 318,821

CURRENT ASSETS
Debtors 5 4,442 5,119
Cash at bank 385,938 389,744
390,380 394,863
CREDITORS
Amounts falling due within one year 6 13,196 23,085
NET CURRENT ASSETS 377,184 371,778
TOTAL ASSETS LESS CURRENT
LIABILITIES

685,464

690,599

ACCRUALS AND DEFERRED INCOME 142,000 148,000
NET ASSETS 543,464 542,599

RESERVES
Income and expenditure account 543,464 542,599
543,464 542,599

Westmorland County Football Association
Limited (Registered number: 04240922)

Balance Sheet - continued
30 June 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2024 and were signed on its behalf by:




P G Ducksbury - Director



J Pattison - Director


Westmorland County Football Association
Limited (Registered number: 04240922)

Notes to the Financial Statements
for the Period 1 January 2023 to 30 June 2024

1. STATUTORY INFORMATION

Westmorland 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: 04240922

Registered office: 35/37 Appleby Road
Kendal
Cumbria
LA9 6ET

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 2% Straight line
Plant and machinery etc - 33% on cost and 20% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Westmorland County Football Association
Limited (Registered number: 04240922)

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 30 June 2024

2. ACCOUNTING POLICIES - continued

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.

Other grants
F A grants are recognised at the fair value of the assets received or receivable when there is reasonable
assurance that the company will comply with conditions attaching to them and the grants will received using the performance/accrual model.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 419,301 7,221 426,522
Additions - 2,913 2,913
Disposals - (3,139 ) (3,139 )
At 30 June 2024 419,301 6,995 426,296
DEPRECIATION
At 1 January 2023 100,480 7,221 107,701
Charge for period 12,580 874 13,454
Eliminated on disposal - (3,139 ) (3,139 )
At 30 June 2024 113,060 4,956 118,016
NET BOOK VALUE
At 30 June 2024 306,241 2,039 308,280
At 31 December 2022 318,821 - 318,821

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 31.12.22
£    £   
Trade debtors 1,566 1,311
Other debtors 2,876 3,808
4,442 5,119

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 31.12.22
£    £   
Trade creditors 2,534 14,346
Taxation and social security 4,982 3,151
Other creditors 5,680 5,588
13,196 23,085