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Girls United Football Association

Registered Number
10747164
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Girls United Football Association
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Nora Dooley
Jannine Jackson-Bardouille
Romina Calatayud Martinez

Registered Address

3space International House
Canterbury Crescent
London
SW9 7QD

Registered Number

10747164 (England and Wales)
Girls United Football Association
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,1151,496
1,1151,496
Current assets
Debtors44,277540
Cash at bank and on hand11,383126,464
15,660127,004
Creditors amounts falling due within one year5(9,210)(10,497)
Net current assets (liabilities)6,450116,507
Total assets less current liabilities7,565118,003
Creditors amounts falling due after one year6(156,087)(180,544)
Net assets(148,522)(62,541)
Capital and reserves
Profit and loss account(148,522)(62,541)
Reserves(148,522)(62,541)
The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2025, and are signed on its behalf by:
Romina Calatayud Martinez
Director
Registered Company No. 10747164
Girls United Football Association
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year1512
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 231,9351,935
At 30 April 241,9351,935
Depreciation and impairment
At 01 May 23439439
Charge for year381381
At 30 April 24820820
Net book value
At 30 April 241,1151,115
At 30 April 231,4961,496
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,277540
Total4,277540
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,0317,264
Other creditors2,0642,118
Accrued liabilities and deferred income1,1151,115
Total9,21010,497
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,15213,609
Other creditors146,935166,935
Total156,087180,544
7.Guarantees provided on behalf of directors
The members of the Company undertake to contribute to the assets of the Company, in the event of it being wound up while they are a member or within one year of being a member, for payment of the debts and liabilities of the Company contracted before they cease to be a member, and payment of costs, charges and expenses of winding up, such amount as may be required not exceeding one pound.