Acorah Software Products - Accounts Production 16.1.200 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 03880702 Mr M Ayoade Mr D Buckley Mr J Dennis Mr J Kick Ms C Mccosh Miss C Dawe Mr S Russell Mr A Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03880702 2023-06-30 03880702 2024-06-30 03880702 2023-07-01 2024-06-30 03880702 frs-core:CurrentFinancialInstruments 2024-06-30 03880702 frs-core:Non-currentFinancialInstruments 2024-06-30 03880702 frs-core:BetweenOneFiveYears 2024-06-30 03880702 frs-core:FurnitureFittings 2024-06-30 03880702 frs-core:FurnitureFittings 2023-07-01 2024-06-30 03880702 frs-core:FurnitureFittings 2023-06-30 03880702 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 03880702 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 03880702 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 03880702 frs-core:MoreThanFiveYears 2024-06-30 03880702 frs-core:WithinOneYear 2024-06-30 03880702 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 03880702 frs-bus:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 03880702 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 03880702 frs-bus:SmallEntities 2023-07-01 2024-06-30 03880702 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03880702 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 03880702 frs-core:ListedExchangeTraded 2024-06-30 03880702 frs-core:ListedExchangeTraded 2023-06-30 03880702 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 03880702 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-06-30 03880702 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 03880702 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03880702 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 03880702 frs-bus:Director1 2023-07-01 2024-06-30 03880702 frs-bus:Director2 2023-07-01 2024-06-30 03880702 frs-bus:Director3 2023-07-01 2024-06-30 03880702 frs-bus:Director4 2023-07-01 2024-06-30 03880702 frs-bus:Director5 2023-07-01 2024-06-30 03880702 frs-bus:Director6 2023-07-01 2024-06-30 03880702 frs-bus:Director7 2023-07-01 2024-06-30 03880702 frs-bus:Director8 2023-07-01 2024-06-30 03880702 frs-core:CurrentFinancialInstruments 1 2024-06-30 03880702 frs-countries:EnglandWales 2023-07-01 2024-06-30 03880702 2022-06-30 03880702 2023-06-30 03880702 2022-07-01 2023-06-30 03880702 frs-core:CurrentFinancialInstruments 2023-06-30 03880702 frs-core:Non-currentFinancialInstruments 2023-06-30 03880702 frs-core:BetweenOneFiveYears 2023-06-30 03880702 frs-core:MoreThanFiveYears 2023-06-30 03880702 frs-core:WithinOneYear 2023-06-30 03880702 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 03880702 frs-core:CurrentFinancialInstruments 1 2023-06-30
Registered number: 03880702
Wiltshire County Football Association Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03880702
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 646,936 663,550
Investments 5 198,000 285,560
844,936 949,110
CURRENT ASSETS
Stocks 6 2,850 -
Debtors 7 58,047 61,763
Investments 8 131,386 127,381
Cash at bank and in hand 386,507 276,236
578,790 465,380
Creditors: Amounts Falling Due Within One Year 9 (315,836 ) (338,038 )
NET CURRENT ASSETS (LIABILITIES) 262,954 127,342
TOTAL ASSETS LESS CURRENT LIABILITIES 1,107,890 1,076,452
Creditors: Amounts Falling Due After More Than One Year 10 (405,468 ) (446,405 )
NET ASSETS 702,422 630,047
Income Statement 702,422 630,047
MEMBERS' FUNDS 702,422 630,047
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr S Russell
Director
21/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wiltshire County Football Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03880702 . The registered office is Wiltshire FA, Green Lane, Devizes, SN10 5EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold over the period of the lease
Fixtures & Fittings 20% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 24)
23 24
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2023 650,451 117,786 768,237
Additions - 8,177 8,177
As at 30 June 2024 650,451 125,963 776,414
Depreciation
As at 1 July 2023 28,632 76,055 104,687
Provided during the period 9,302 15,489 24,791
As at 30 June 2024 37,934 91,544 129,478
Net Book Value
As at 30 June 2024 612,517 34,419 646,936
As at 1 July 2023 621,819 41,731 663,550
5. Investments
Listed
£
Cost
As at 1 July 2023 285,560
Disposals (87,560 )
As at 30 June 2024 198,000
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 198,000
As at 1 July 2023 285,560
6. Stocks
2024 2023
£ £
Stock 2,850 -
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 43,401 45,581
Prepayments and accrued income 9,322 15,552
Other debtors - 630
VAT 5,324 -
58,047 61,763
8. Current Asset Investments
2024 2023
£ £
Other investments, held for sale 131,386 127,381
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 47,777 47,276
Other taxes and social security 7,488 8,892
VAT - 7,694
Other creditors 99,637 72,317
Pension contributions unpaid 1,541 4,663
Accruals and deferred income 159,393 197,196
315,836 338,038
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Accruals and deferred income 405,468 446,405
11. Other Commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
Operating lease commitments include an annual peppercorn rent of £2,220 payable in relation to leasehold property until 27th September 2090.
2024 2023
£ £
Not later than one year 37,000 37,000
Later than one year and not later than five years 148,000 148,000
Later than five years 6,167 43,167
191,167 228,167
12. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5