Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05583394 Mr N R Pepper Mr B H Townsend Mr P W Russell Mr P W Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05583394 2023-06-30 05583394 2024-06-30 05583394 2023-07-01 2024-06-30 05583394 frs-core:CurrentFinancialInstruments 2024-06-30 05583394 frs-core:Non-currentFinancialInstruments 2024-06-30 05583394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 05583394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 05583394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 05583394 frs-core:PlantMachinery 2024-06-30 05583394 frs-core:PlantMachinery 2023-07-01 2024-06-30 05583394 frs-core:PlantMachinery 2023-06-30 05583394 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05583394 frs-bus:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 05583394 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 05583394 frs-bus:SmallEntities 2023-07-01 2024-06-30 05583394 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05583394 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05583394 frs-bus:Director1 2023-07-01 2024-06-30 05583394 frs-bus:Director2 2023-07-01 2024-06-30 05583394 frs-bus:Director3 2023-07-01 2024-06-30 05583394 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 05583394 frs-countries:EnglandWales 2023-07-01 2024-06-30 05583394 2022-06-30 05583394 2023-06-30 05583394 2022-07-01 2023-06-30 05583394 frs-core:CurrentFinancialInstruments 2023-06-30 05583394 frs-core:Non-currentFinancialInstruments 2023-06-30 05583394 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05583394
Brocton Football Club Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05583394
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 336,713 355,067
336,713 355,067
CURRENT ASSETS
Debtors 5 3,996 6,264
Cash at bank and in hand 80,152 80,372
84,148 86,636
Creditors: Amounts Falling Due Within One Year 6 (28,692 ) (24,343 )
NET CURRENT ASSETS (LIABILITIES) 55,456 62,293
TOTAL ASSETS LESS CURRENT LIABILITIES 392,169 417,360
Creditors: Amounts Falling Due After More Than One Year 7 (272,946 ) (297,041 )
NET ASSETS 119,223 120,319
Income and Expenditure Account 119,223 120,319
MEMBERS' FUNDS 119,223 120,319
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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 and Expenditure Account.
On behalf of the board
Mr B H Townsend
Director
23 January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Brocton Football Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05583394 . The registered office is Gibson House, Hurricane Court, Hurricane Close, Stafford, Staffordshire, ST16 1GZ.
2. Accounting Policies
2.1. Basis of Preparation of 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 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.
2.2. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributeable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Leasehold on cost over the period of the lease
Plant & Machinery Straight line over 15 years.
2.4. Leasing and Hire Purchase Contracts
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Taxation
The company is registered with HMRC as a Community Amateur Sports Club and has income mainly derives from its members, there is no liability to Corporation Tax.
2.6. Government Grant
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.
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2.7. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 July 2023 522,536 80,292 602,828
Additions 9,024 1,435 10,459
Disposals - (5,738 ) (5,738 )
As at 30 June 2024 531,560 75,989 607,549
Depreciation
As at 1 July 2023 221,665 26,096 247,761
Provided during the period 20,951 4,803 25,754
Disposals - (2,679 ) (2,679 )
As at 30 June 2024 242,616 28,220 270,836
Net Book Value
As at 30 June 2024 288,944 47,769 336,713
As at 1 July 2023 300,871 54,196 355,067
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 3,996 6,264
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 28,692 24,343
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Government grants after one year 272,946 297,041
8. Company limited by guarantee
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members are liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
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