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Company registration number:
10500207
Harpenden Colts FC
Company limited by guarantee
Unaudited filleted financial statements
30 April 2025
Harpenden Colts FC
Company limited by guarantee
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Harpenden Colts FC
Company limited by guarantee
Directors and other information
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Directors |
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Mr R Edwards |
(Resigned 23 May 2024) |
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Mrs A Hamilton-Watson |
(Resigned 23 May 2024) |
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Mrs A Crute-Mussell |
(Resigned 23 May 2024) |
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Mr S Dawson |
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Mr I Holden |
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Mr T Swales |
(Appointed 23 May 2024) |
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Mr I Wyper |
(Resigned 23 May 2024) |
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Mr C Gregory |
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Mr J Reilly |
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Mrs J Sharp |
(Resigned 23 May 2024) |
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Mr T Parker |
(Resigned 23 May 2024) |
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Mr P Wright |
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Company number |
10500207 |
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Registered office |
75 Dunstable Road |
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Redbourn Recreation Centre |
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Redbourn |
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St Albans |
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AL3 7PP |
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Accountants |
Hicks and Company |
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Chartered Accountants |
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Vaughan Chambers |
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Vaughan Road |
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Harpenden |
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AL5 4EE |
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Harpenden Colts FC
Company limited by guarantee
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Harpenden Colts FC
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harpenden Colts FC for the year ended 30 April 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Harpenden Colts FC, as a body, in accordance with the terms of our engagement letter dated 3 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Harpenden Colts FC and state those matters that we have agreed to state to the board of directors of Harpenden Colts FC as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harpenden Colts FC and its board of directors as a body for our work or for this report.
It is your duty to ensure that Harpenden Colts FC has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harpenden Colts FC. You consider that Harpenden Colts FC is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Harpenden Colts FC. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
22 May 2025
Harpenden Colts FC
Company limited by guarantee
Statement of financial position
30 April 2025
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2025 |
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2024 |
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Note |
£ |
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£ |
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£ |
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£ |
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Current assets |
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Debtors |
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5 |
138,162 |
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143,748 |
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Cash at bank and in hand |
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234,082 |
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179,211 |
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_______ |
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_______ |
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372,244 |
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322,959 |
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Creditors: amounts falling due |
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within one year |
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6 |
(
69,458) |
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(
78,082) |
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_______ |
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_______ |
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Net current assets |
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302,786 |
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244,877 |
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_______ |
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_______ |
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Total assets less current liabilities |
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302,786 |
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244,877 |
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Creditors: amounts falling due |
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after more than one year |
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7 |
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- |
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(
10,990) |
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_______ |
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_______ |
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Net assets |
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302,786 |
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233,887 |
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_______ |
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_______ |
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Capital and reserves |
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Profit and loss account |
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302,786 |
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233,887 |
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_______ |
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_______ |
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Members funds |
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302,786 |
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233,887 |
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_______ |
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_______ |
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For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
22 May 2025
, and are signed on behalf of the board by:
Mr T Swales
Mr C Gregory
Director
Director
Company registration number:
10500207
Harpenden Colts FC
Company limited by guarantee
Notes to the financial statements
Year ended 30 April 2025
1.
General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is 75 Dunstable Road, Redbourn Recreation Centre, Redbourn, St Albans, AL3 7PP.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the total value of subscriptions and other income during the year and derives from the provision of activities falling within the company's ordinary activities.Subscriptions are receivable in relation to English football seasons and accordingly all the subscription income for the 2024/25 season and related expenditure is recognised in these accounts.
Taxation
The company has been approved by HM Revenue and Customs to be registered as a Community Amateur Sports Club and as such no tax liability arises for the year ended 30 April 2025.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4.
Limited by guarantee
The company is limited by guarantee and has no share capital. In the event of a winding up, every member has undertaken to contribute a sum not exceeding £1.
5.
Debtors
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2025 |
2024 |
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£ |
£ |
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Prepayments - Rothamsted pitch contribution (see note 8) |
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136,515 |
143,700 |
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Other debtors |
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1,647 |
48 |
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_______ |
_______ |
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138,162 |
143,748 |
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_______ |
_______ |
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The debtors above include the following amounts falling due after more than one year:
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2025 |
2024 |
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£ |
£ |
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Prepayments - Rothamsted pitch contribution (see note 8) |
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129,330
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136,515
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_______ |
_______ |
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6.
Creditors: amounts falling due within one year
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2025 |
2024 |
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£ |
£ |
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Accrual for training venue costs |
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5,068 |
9,464 |
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Accrual for referee costs |
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485 |
390 |
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Accrual for EJA expenses |
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1,294 |
- |
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Accrual for accountancy fees |
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1,596 |
1,536 |
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Accrual for club administration fees |
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2,578 |
3,208 |
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Accrual for kit and equipment |
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7,252 |
6,427 |
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Accrual for PDC admin fees |
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1,815 |
- |
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Accrual for costs of Quiz fundraiser |
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590 |
- |
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Accrual for donation to Youth Talk from Quiz fundraiser |
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1,500 |
- |
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Accrual for coaching costs |
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1,140 |
- |
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PDC summer term income received in advance |
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34,940 |
44,408 |
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Rothamsted pitch contribution (see note 8) |
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10,990 |
12,500 |
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Other accruals |
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210 |
149 |
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_______ |
_______ |
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69,458 |
78,082 |
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_______ |
_______ |
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7.
Creditors: amounts falling due after more than one year
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2025 |
2024 |
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£ |
£ |
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Rothamsted pitch contribution (see note 8) |
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- |
10,990 |
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_______ |
_______ |
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8.
Rothamsted Park 4G pitch
Following a commitment of funds reported at the AGM on 22 May 2022, the Club paid £100,000 towards the construction of a 4G pitch in Rothamsted Park in May 2023, which was completed in August 2023 and is now in use by the Club. This was in addition to a previous commitment of £48,490. The Club has signed a licence agreement with Harpenden Town Council which gives the Club access to agreed hours of use for the pitch at a reduced partner rate from September 2023 until April 2044 as a result of its financial contribution to the development. Of this total contribution of £148,490, £137,500 has already been paid, and the balance is due to be paid in the 2025/26 financial period. The total contribution of £148,490 was recorded in the accounts as a prepayment and is being expensed in the profit and loss account over the life of the licence agreement in order to reflect the matching of the expense with the benefit it accrues. The remaining balance at 30 April 2025 is £136,515.