IRIS Accounts Production v25.1.3.33 03813707 Board of Directors Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh038137072023-06-30038137072024-06-30038137072023-07-012024-06-30038137072022-06-30038137072022-07-012023-06-30038137072023-06-3003813707ns15:EnglandWales2023-07-012024-06-3003813707ns14:PoundSterling2023-07-012024-06-3003813707ns10:Director12023-07-012024-06-3003813707ns10:Director22023-07-012024-06-3003813707ns10:CompanyLimitedByGuarantee2023-07-012024-06-3003813707ns10:SmallEntities2023-07-012024-06-3003813707ns10:AuditExemptWithAccountantsReport2023-07-012024-06-3003813707ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3003813707ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3003813707ns10:FullAccounts2023-07-012024-06-3003813707ns10:Director32023-07-012024-06-3003813707ns10:Director42023-07-012024-06-3003813707ns10:Director102023-07-012024-06-3003813707ns10:Director112023-07-012024-06-3003813707ns10:Director152023-07-012024-06-3003813707ns10:Director162023-07-012024-06-3003813707ns10:Director172023-07-012024-06-3003813707ns10:Director182023-07-012024-06-3003813707ns10:CompanySecretary12023-07-012024-06-3003813707ns10:RegisteredOffice2023-07-012024-06-3003813707ns10:Director62023-07-012024-06-3003813707ns10:Director82023-07-012024-06-3003813707ns10:Director92023-07-012024-06-3003813707ns10:Director122023-07-012024-06-3003813707ns10:Director132023-07-012024-06-3003813707ns10:Director142023-07-012024-06-3003813707ns10:Director52023-07-012024-06-3003813707ns10:Director72023-07-012024-06-3003813707ns5:CurrentFinancialInstruments2024-06-3003813707ns5:CurrentFinancialInstruments2023-06-3003813707ns5:RevaluationReserve2024-06-3003813707ns5:RevaluationReserve2023-06-3003813707ns5:FurtherSpecificReserve1ComponentTotalEquity2024-06-3003813707ns5:FurtherSpecificReserve1ComponentTotalEquity2023-06-3003813707ns5:RetainedEarningsAccumulatedLosses2024-06-3003813707ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-07-012024-06-3003813707ns5:PlantMachinery2023-07-012024-06-3003813707ns5:FurnitureFittings2023-07-012024-06-3003813707ns5:ComputerEquipment2023-07-012024-06-3003813707ns5:LandBuildings2023-06-3003813707ns5:PlantMachinery2023-06-3003813707ns5:FurnitureFittings2023-06-3003813707ns5:ComputerEquipment2023-06-3003813707ns5:LandBuildings2023-07-012024-06-3003813707ns5:LandBuildings2024-06-3003813707ns5:PlantMachinery2024-06-3003813707ns5:FurnitureFittings2024-06-3003813707ns5:ComputerEquipment2024-06-3003813707ns5:LandBuildings2023-06-3003813707ns5:PlantMachinery2023-06-3003813707ns5:FurnitureFittings2023-06-3003813707ns5:ComputerEquipment2023-06-3003813707ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3003813707ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3003813707ns5:CurrentFinancialInstruments2023-07-012024-06-3003813707ns5:RetainedEarningsAccumulatedLossesns5:PreviouslyStatedAmount2023-06-3003813707ns5:RevaluationReserve2023-06-3003813707ns5:FurtherSpecificReserve1ComponentTotalEquity2023-06-3003813707ns5:PreviouslyStatedAmount2023-06-3003813707ns5:RetainedEarningsAccumulatedLossesns5:PriorPeriodIncreaseDecrease2023-07-012024-06-3003813707ns5:PriorPeriodIncreaseDecrease2023-07-012024-06-3003813707ns5:RetainedEarningsAccumulatedLosses2023-06-3003813707ns5:RetainedEarningsAccumulatedLosses2023-07-012024-06-30
REGISTERED NUMBER: 03813707 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 June 2024

for

Northamptonshire Football Association
Limited

Northamptonshire Football Association
Limited (Registered number: 03813707)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Report of the Directors 2

Statement of Directors' Responsibilities 4

Independent Chartered Accountants' Review Report 5

Balance Sheet 6

Notes to the Financial Statements 8


Northamptonshire Football Association
Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: J J Wilkinson
B Doherty
A W D Brooks
M J Moriarty
N W Griffin
K L Clarke
J Mulcahy
C Akester
H Adams
A Campling





SECRETARY: K L Clarke





REGISTERED OFFICE: 9 Duncan Close
Red House Square
Moulton Park
Northampton
NN3 6WL





REGISTERED NUMBER: 03813707 (England and Wales)





ACCOUNTANTS: Haslers Chartered Accountants
Old Station Road
Loughton
IG10 4PL

Northamptonshire Football Association
Limited (Registered number: 03813707)

Report of the Directors
for the Year Ended 30 June 2024

The directors present their report with the financial statements of the company for the year ended 30 June 2024.

REVIEW OF BUSINESS
Introduction

The 2023/24 season saw the final year of the 2020-2024 strategic plan and the agreement of the funding award for the next four-year cycle. Participation levels across the affiliated grassroots game were positive particularly across our male and female pathways, however, numbers within the disability game were lower than we had hoped. Unfortunately, we have also seen an increase in poor behaviour leading to a higher level of discipline income, which while positive financially it is not a trend we wish to see going forward and will be looking to tackle in the next strategic period.

Staff & Board

The period saw a change of Chief Executive Officer, with Christian Smith leaving in August 2023 and Kirsty Clarke appointed in December 2023. Kirsty Clarke was also appointed as an ex-officio Director and Company Secretary. Other changes in Board appointments during the year can be found on page 3 of the financial statements. Neil Griffin remained in the role of FA Representative on behalf of the Northamptonshire Football Association (NFA).

Safeguarding

We remain as particularly high achieving in terms of our safeguarding provision and the FA's 365 Safeguarding Assessment. Whilst we have not had an assessment during this period we have ensured our active compliance with the standard. Likewise, we continue to ensure that safeguarding remains an absolute priority with a safeguarding team, led by a Head of Safeguarding, Compliance and Equality, at full capacity. This will remain a critical area for us as a business as we continue to ensure that football across Northamptonshire provides a safe environment for children and adults at risk.

Strategy

As we conclude the current strategic cycle we have seen positive delivery against our KPIs particularly in the male and female pathways however, we still need greater focus on our disability provision. While our achievement of targets has been realised, in terms of the market share settlement (funding envelope for the following strategic cycle) we have not performed as well as hoped and this has impacted upon our investment settlement for the 2024-2028 strategic period from the FA.

Governance

As a requirement of our funding from the FA we need to comply with the FA's Code of Governance for County FAs by June 2025. We recognise that we had a delayed start to this process, however the second half of this period saw a focus on our compliance and a positive uptick in the level of requirements met toward compliance. This will remain a focus going into the 2024/25 season.

Equality, Diversity & Inclusion

Our Inclusion Advisory Group (IAG), the Board sub-committee focused on EDI was reinvigorated to ensure it offered greater strategic focus, had greater representation from across the County and demographics and ensured that expertise could be targeted to help drive this area of work.

Facility Management

The Board have approved the investment into a new site at Kettering to support the delivery of local football outcomes, on the basis that the project is also supported by investment from North Northants Council and a sizeable grant from the Football Foundation. The site will be managed and leased by the company from North Northants Council. Development of the site, which at present contains a condemned sand-based artificial pitch, an athletics facility and pavilion, will see a new 3G pitch and an overhaul of the pavilion.

Northamptonshire Football Association
Limited (Registered number: 03813707)

Report of the Directors
for the Year Ended 30 June 2024


Summary

Our continuing net profits supporting development activity and our business operations demonstrate our commitment to delivering football outcomes. We will seek to utilise our positive financial position in supporting football delivery projects going forward.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 July 2023 to the date of this report.

J J Wilkinson
A W D Brooks
M J Moriarty
N W Griffin

Other changes in directors holding office are as follows:

B Doherty - appointed 14 December 2023
R Alsop - resigned 18 January 2024
C P Smith - resigned 10 August 2023
G J Hawthorn - resigned 16 April 2024
K L Clarke - appointed 11 December 2023
A Smyth - appointed 7 December 2023
K Davidson - appointed 7 December 2023 - resigned 25 January 2024
B R Lewin - appointed 7 December 2023

J Mulcahy , C Akester , H Adams and A Campling were appointed as directors after 30 June 2024 but prior to the date of this report.

S Bhaiji , S Miah , A Smyth and B R Lewin ceased to be directors after 30 June 2024 but prior to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J J Wilkinson - Director


24 June 2025

Northamptonshire Football Association
Limited (Registered number: 03813707)

Statement of Directors' Responsibilities
for the Year Ended 30 June 2024


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


ON BEHALF OF THE BOARD:




J J Wilkinson - Director



K L Clarke - Director

24 June 2025

Independent Chartered Accountants' Review Report to the Directors of
Northamptonshire Football Association
Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

We have reviewed the financial statements of Northamptonshire Football Association Limited for the year ended 30 June 2024, which comprise the Income Statement, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Directors' responsibility for the financial statements
As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Accountants' responsibility
Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF (Revised) 'Assurance review engagements on historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics and the FRC's Ethical Standard, as applicable.

Scope of the assurance review
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures, primarily consisting of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK). Accordingly, we do not express an audit opinion on these financial statements.

Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

- so as to give a true and fair view of the state of the company's affairs as at 30 June 2024 and of its profit for the year then ended;
- in accordance with United Kingdom Generally Accepted Accounting Practice; and
- in accordance with the requirements of the Companies Act 2006.

Use of our report
This report is made solely to the company's directors, as a body, in accordance with the terms of our engagement letter dated 10 February 2025. Our review has been undertaken so that we might state to the directors those matters that we have agreed with them in a reviewer's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our work, for this report, or for the conclusions we have formed.




Haslers Chartered Accountants
Old Station Road
Loughton
IG10 4PL

Independent Chartered Accountants' Review Report to the Directors of
Northamptonshire Football Association
Limited



25 June 2025

Northamptonshire Football Association
Limited (Registered number: 03813707)

Balance Sheet
30 June 2024

30.6.24 30.6.23
as restated
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 267,460 271,700

CURRENT ASSETS
Debtors 5 39,529 57,818
Cash at bank and in hand 423,426 424,164
462,955 481,982
CREDITORS
Amounts falling due within one year 6 150,214 184,972
NET CURRENT ASSETS 312,741 297,010
TOTAL ASSETS LESS CURRENT
LIABILITIES

580,201

568,710

RESERVES
Revaluation reserve 7 111,285 111,285
Property Reserve 7 100,000 100,000
Retained earnings 7 368,916 357,425
580,201 568,710

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Northamptonshire Football Association
Limited (Registered number: 03813707)

Balance Sheet - continued
30 June 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:




J J Wilkinson - Director



K L Clarke - Director


Northamptonshire Football Association
Limited (Registered number: 03813707)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Northamptonshire Football Association Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company.

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. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared in accordance with the Financial Reporting Standard FRS 102 and the provisions in Section 1A for small entities.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that the actual outcomes could differ from those estimates. The estimates and assumptions are reviewed on an ongoing basis. Any revisions to estimates are recognised in the period of the revision and future periods if applicable.

There are not considered to be any key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover consists of grants received, see further details below, subscriptions and affiliation fees from members and income received for the provision of courses. Income from affiliation fees, subscriptions and course fees are all recognised in the season in which they relate to and the period in which the course is delivered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 10% on cost
Fixtures, fittings & equipment - 33% on cost and 20% on cost
Trophies - not provided

The trophies were revalued on 22 March 2022 by Steffans of Northampton and are included in the financial statements at this value. The directors are of the opinion that the current market value as at 30 June 2024 is not materially different to this valuation.

Financial instruments
Financial Instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses from impairment are recorded in the income statement in administrative expenses.

Northamptonshire Football Association
Limited (Registered number: 03813707)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

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 received from the Football Association are accounted for as follows:

Income Grants: These grants are received in respect of salaries and other expenditure of the company and are included within turnover for the year.

Capital Expenditure Grants: Grants received in respect of additions to fixed assets are released to the income statement over the expected useful life of the assets.

Specific Purpose Grants: The Football Association makes grants to the company to be used for specific purposes. These grants are included in other creditors. Expenditure incurred against these grants is deducted from the creditor. The grant and the expenditure do not therefore form part of the income statement.

Interest income
Bank interest is included in the financial statements as it becomes receivable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
Freehold Plant and fittings
property machinery & equipment Trophies Totals
£    £    £    £    £   
COST OR VALUATION
At 1 July 2023 229,125 9,789 33,992 116,770 389,676
Additions - - 3,690 - 3,690
Disposals - - (26,438 ) - (26,438 )
At 30 June 2024 229,125 9,789 11,244 116,770 366,928
DEPRECIATION
At 1 July 2023 87,833 2,222 27,921 - 117,976
Charge for year 4,582 979 2,369 - 7,930
Eliminated on disposal - - (26,438 ) - (26,438 )
At 30 June 2024 92,415 3,201 3,852 - 99,468
NET BOOK VALUE
At 30 June 2024 136,710 6,588 7,392 116,770 267,460
At 30 June 2023 141,292 7,567 6,071 116,770 271,700

Northamptonshire Football Association
Limited (Registered number: 03813707)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS - continued

Freehold property cost and depreciation as at 1 July 2023 above have been restated in the prior year.

The cost of the freehold property has been disclosed net of grants received, in prior years, in line with accounting standards in place at the date of acquisition. To comply with current accounting standards the cost has been restated retrospectively, as a prior year adjustment, excluding the grant received. Applying the performance model to the grant income the directors deem that the performance related conditions were met in the prior period and the grant has been recognised as income. Freehold property cost has been increased by £92,521, accumulated depreciation increased by £34,559 and retained reserves increased by £57,962 in the prior year financial statements.

Cost or valuation at 30 June 2024 is represented by:

Fixtures,
Freehold Plant and fittings
property machinery & equipment Trophies Totals
£    £    £    £    £   
Valuation in 2022 - - - 41,360 41,360
Valuation in 2017 - - - 41,153 41,153
Valuation in 2004 - - - 20,772 20,772
Valuation in 2001 - - - 8,000 8,000
Cost 229,125 9,789 11,244 5,485 255,643
229,125 9,789 11,244 116,770 366,928

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
as restated
£    £   
Trade debtors 16,535 29,403
Other debtors 22,994 28,415
39,529 57,818

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
as restated
£    £   
Trade creditors 18,189 22,033
Taxation and social security 5,352 7,813
Other creditors 126,673 155,126
150,214 184,972

Included in other creditors are affiliation fees paid in advance for the following football season.

Northamptonshire Football Association
Limited (Registered number: 03813707)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. RESERVES
Retained Revaluation Property
earnings reserve Reserve Totals
£    £    £    £   

At 1 July 2023 299,463 111,285 100,000 510,748
Prior year adjustment 57,962 57,962
357,425 568,710
Profit for the year 11,491 11,491
At 30 June 2024 368,916 111,285 100,000 580,201

Moving to a new location remains a strategy of the company. The directors have agreed to set aside £100,000 in a property reserve to fund a relocation in the future.

8. LIMITED BY GUARANTEE

The company is a private company limited by guarantee and consequently does not have share capital. Each member is liable to contribute an amount not exceeding £10 towards the assets of the company in the event of a liquidation.