Westmorland County Football Association Ltd 04240922 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is promotion, fostering, development and support in all aspects of the game of Association Football. Digita Accounts Production Advanced 6.30.9574.0 true 04240922 2024-07-01 2025-06-30 04240922 2025-06-30 04240922 core:RetainedEarningsAccumulatedLosses 2025-06-30 04240922 core:CurrentFinancialInstruments 2025-06-30 04240922 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 04240922 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 04240922 core:FurnitureFittingsToolsEquipment 2025-06-30 04240922 core:LandBuildings 2025-06-30 04240922 bus:SmallEntities 2024-07-01 2025-06-30 04240922 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04240922 bus:FilletedAccounts 2024-07-01 2025-06-30 04240922 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04240922 bus:RegisteredOffice 2024-07-01 2025-06-30 04240922 bus:Director1 2024-07-01 2025-06-30 04240922 bus:Director10 2024-07-01 2025-06-30 04240922 bus:Director11 2024-07-01 2025-06-30 04240922 bus:Director3 2024-07-01 2025-06-30 04240922 bus:Director4 2024-07-01 2025-06-30 04240922 bus:Director5 2024-07-01 2025-06-30 04240922 bus:Director6 2024-07-01 2025-06-30 04240922 bus:Director9 2024-07-01 2025-06-30 04240922 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04240922 bus:Agent1 2024-07-01 2025-06-30 04240922 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 04240922 core:LandBuildings 2024-07-01 2025-06-30 04240922 core:PlantMachinery 2024-07-01 2025-06-30 04240922 countries:EnglandWales 2024-07-01 2025-06-30 04240922 2024-06-30 04240922 core:FurnitureFittingsToolsEquipment 2024-06-30 04240922 core:LandBuildings 2024-06-30 04240922 2023-07-01 2024-06-30 04240922 2024-06-30 04240922 core:RetainedEarningsAccumulatedLosses 2024-06-30 04240922 core:CurrentFinancialInstruments 2024-06-30 04240922 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 04240922 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 04240922 core:FurnitureFittingsToolsEquipment 2024-06-30 04240922 core:LandBuildings 2024-06-30 iso4217:GBP xbrli:pure

Registration number: 04240922

Westmorland County Football Association Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2025

 

Westmorland County Football Association Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Westmorland County Football Association Ltd

Company Information

Directors

P A McDonnell

T Heaword

P W Rushton

D O'Callaghan

P G Ducksbury

J Pattison

H M Russell

K Singleton

Registered office

35/37 Appleby Road
Kendal
Cumbria
LA9 6ET

Accountants

Stables Thompson & Briscoe Limited
Chartered Accountants & Business AdvisersLowther House
Lowther Street
Kendal
Cumbria
LA9 4DX

 

Westmorland County Football Association Ltd

(Registration number: 04240922)
Balance Sheet as at 30 June 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

299,709

308,280

Current assets

 

Debtors

5

5,289

4,442

Cash at bank and in hand

 

367,932

385,938

 

373,221

390,380

Creditors: Amounts falling due within one year

6

(16,344)

(13,196)

Net current assets

 

356,877

377,184

Total assets less current liabilities

 

656,586

685,464

Creditors: Amounts falling due after more than one year

6

(138,000)

(142,000)

Net assets

 

518,586

543,464

Capital and reserves

 

Retained earnings

518,586

543,464

Shareholders' funds

 

518,586

543,464

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 September 2025 and signed on its behalf by:
 

 

Westmorland County Football Association Ltd

(Registration number: 04240922)
Balance Sheet as at 30 June 2025

.........................................
P G Ducksbury
Director

.........................................
J Pattison
Director

 

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
35/37 Appleby Road
Kendal
Cumbria
LA9 6ET

These financial statements were authorised for issue by the Board on 1 September 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Land and buildings

2% straight line

Furniture, fittings and equipment

20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

 

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 July 2024

419,301

6,995

426,296

Additions

403

-

403

At 30 June 2025

419,704

6,995

426,699

Depreciation

At 1 July 2024

113,060

4,956

118,016

Charge for the year

8,392

582

8,974

At 30 June 2025

121,452

5,538

126,990

Carrying amount

At 30 June 2025

298,252

1,457

299,709

At 30 June 2024

306,241

2,039

308,280

Included within the net book value of land and buildings above is £298,253 (2024 - £306,241) in respect of freehold land and buildings.
 

5

Debtors

Current

2025
£

2024
£

Trade debtors

1,702

1,566

Prepayments

3,587

2,876

 

5,289

4,442

 

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

-

2,534

Taxation and social security

6,502

4,982

Accruals and deferred income

6,112

5,680

Other creditors

3,730

-

16,344

13,196

Creditors: amounts falling due after more than one year

2025
£

2024
£

Due after one year

Deferred income

138,000

142,000