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REGISTERED NUMBER: 03892579 (England and Wales)










WEST RIDING COUNTY FOOTBALL ASSOCIATION
LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024






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

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024










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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 799,180 894,264

CURRENT ASSETS
Stocks 3,704 1,190
Debtors 5 70,130 77,224
Cash at bank and in hand 1,457,934 1,226,215
1,531,768 1,304,629
CREDITORS
Amounts falling due within one year 6 848,857 761,195
NET CURRENT ASSETS 682,911 543,434
TOTAL ASSETS LESS CURRENT LIABILITIES 1,482,091 1,437,698

PROVISIONS FOR LIABILITIES 294,469 330,379
NET ASSETS 1,187,622 1,107,319

RESERVES
Income and expenditure account 1,187,622 1,107,319
1,187,622 1,107,319

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 14th October 2024 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 YEAR ENDED 30TH JUNE 2024


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.

At the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis.

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
Buildings and building improvements3.33% 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 YEAR ENDED 30TH JUNE 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument.

Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

Financial assets and liabilities are offset, with the net amount reported in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2023 - 32 ) .

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

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st July 2023 1,803,944 846,821 2,650,765
Additions - 3,091 3,091
At 30th June 2024 1,803,944 849,912 2,653,856
DEPRECIATION
At 1st July 2023 1,333,520 422,981 1,756,501
Charge for year 44,292 53,883 98,175
At 30th June 2024 1,377,812 476,864 1,854,676
NET BOOK VALUE
At 30th June 2024 426,132 373,048 799,180
At 30th June 2023 470,424 423,840 894,264

At 30th June 2024, included within the net book value of land and buildings is £426,132 (2023: £470,424) relating to freehold land and buildings and £Nil (2023: £Nil) relating to leasehold land and buildings.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 18,501 37,671
Other debtors 51,629 39,553
70,130 77,224

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 15,049 17,517
Taxation and social security 17,209 24,956
Other creditors 816,599 718,722
848,857 761,195

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

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 704 (2023: 774) members and their joint liability under the guarantee is limited to £10 each.

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

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


9. CAPITAL COMMITMENTS

Future expenditure has been committed to improving Fleet Lane's car park facilities. The expenditure is likely to be circa £160k, with the project starting in November 2024.