Brunsmeer Athletic Association F. C. Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06992692

Brunsmeer Athletic Association F. C. Limited

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 May 2025

Brunsmeer Athletic Association F. C. Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 May 2025

Contents	Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 6

Brunsmeer Athletic Association F. C. Limited

Company Limited by Guarantee

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Brunsmeer Athletic Association F. C. Limited

Year ended 31 May 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 Brunsmeer Athletic Association F. C. Limited for the year ended 31 May 2025, which comprise the statement of financial position and the 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Brunsmeer Athletic Association F.C. Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Brunsmeer Athletic Association F.C. Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or or assume responsibility to anyone other than Brunsmeer Athletic Association F.C. Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brunsmeer Athletic Association F. C. Limited 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 Brunsmeer Athletic Association F. C. Limited. You consider that Brunsmeer Athletic Association F. C. Limited 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 Brunsmeer Athletic Association F. C. Limited. 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.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

5 September 2025

Brunsmeer Athletic Association F. C. Limited

Company Limited by Guarantee

Statement of Financial Position

31 May 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	13,435	10,316

Current assets

Debtors	6	4,812	9,344
Cash at bank and in hand		42,024	22,070
		--------	--------
		46,836	31,414

Creditors: amounts falling due within one year	7	( 16,969)	( 5,697)
		--------	--------
Net current assets		29,867	25,717
		--------	--------
Total assets less current liabilities		43,302	36,033
		--------	--------
Net assets		43,302	36,033
		--------	--------

Capital and reserves

Profit and loss account	43,302	36,033
	--------	--------
Members funds	43,302	36,033
	--------	--------

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.

For the year ending 31 May 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 financial statements for the year in question in accordance with section 476 ;

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

Brunsmeer Athletic Association F. C. Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 4 September 2025 , and are signed on behalf of the board by:

Mr Shepherd

Director

Company registration number: 06992692

Brunsmeer Athletic Association F. C. Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 May 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 2 Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.

Revenue recognition

Turnover represents income from subscriptions and various fund raising activities.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Government grants

Deferred government grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Company limited by guarantee

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 June 2024	–	67,430	4,183	71,613
Additions	250	6,617	–	6,867
	----	--------	-------	--------
At 31 May 2025	250	74,047	4,183	78,480
	----	--------	-------	--------
Depreciation
At 1 June 2024	–	57,162	4,135	61,297
Charge for the year	–	3,695	53	3,748
	----	--------	-------	--------
At 31 May 2025	–	60,857	4,188	65,045
	----	--------	-------	--------
Carrying amount
At 31 May 2025	250	13,190	( 5)	13,435
	----	--------	-------	--------
At 31 May 2024	–	10,268	48	10,316
	----	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Other debtors	4,812	9,344
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,049	–
Other creditors	13,920	5,697
	--------	-------
	16,969	5,697
	--------	-------