REGISTERED NUMBER: 03917999 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

DERBYSHIRE COUNTY FOOTBALL

ASSOCIATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

A P Brewin

F B Mcardle

S J Nicks

G A Parkin

P G Randle

A Sandhu

I Wright

L Rooney

Secretary:

L Rooney

Registered office:

Unit 8-9 Stadium Business Court

Millennium Way

Pride Park

Derby

DE24 8HP

Registered number:

03917999 (England and Wales)

Auditors:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

Fixed assets

Tangible assets

4

175,482

198,106

Current assets

Debtors

5

38,106

77,752

Cash at bank

661,552

767,549

699,658

845,301

Creditors

Amounts falling due within one year

6

(176,227

)

(157,413

)

Net current assets

523,431

687,888

Total assets less current liabilities

698,913

885,994

Creditors

Amounts falling due after more than one year

7

(71,351

)

(88,535

)

Net assets

627,562

797,459

Reserves

Beneficiaries' fund

21,932

21,511

Income and expenditure account

605,630

775,948

627,562

797,459

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 27 November 2025 and were signed on its behalf by:

L Rooney - Director

F B Mcardle - Director

1.	STATUTORY INFORMATION

Derbyshire County 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts are rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Consequently, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

In determining this assessment, the directors have considered:

- the company's business activities,

- latest available forecasts,

- cash reserves, and

- FA grant funding in place

Significant judgements & estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic

lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Included in trade debtors is a specific bad debt provision for non-discipline balances older than three months, and for discipline balances older than six months. Trade debtors are reviewed quarterly and at the year end to ensure the provision is both reasonable and complete.

Deferred income is calculated based on the period specified in the terms of each grant. Income has also been accrued where grants for the current period have not been received until after the year end.

Income

Income includes Football Association grants, membership and course fees, income from fines, protests and appeals, contributions towards insurance, sponsorships and other miscellaneous income receivable in the year.

The recognition of grant income receivable varies according to the nature of the grant. Income from performance related grants is recognised only to the extent that the related services have been delivered or performance conditions met. Grant income without performance related conditions are recognised on an accruals basis when the company has incurred the qualifying costs which the grant relates to.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are initially measured at cost and subsequently at cost net of depreciation or any impairment losses.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Leasehold property

2% on cost

Plant & machinery

15% on cost

Office equipment

15% on cost

Computer equipment

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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.

Beneficiaries' fund

The beneficiaries' fund is a designated fund comprising contributions made by member football teams, donations and bequests. The investment and distribution of these funds is at the discretion of the directors and the fund must be applied to benefit persons (or their families) who have rendered services to the game of football under the jurisdiction of the Derbyshire County Football Association Ltd.

Capital expenditure grants

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

properties

machinery

Totals

£

£

£

Cost

At 1 July 2024

406,951

201,545

608,496

Additions

3,157

3,240

6,397

At 30 June 2025

410,108

204,785

614,893

Depreciation

At 1 July 2024

258,840

151,550

410,390

Charge for year

8,139

20,882

29,021

At 30 June 2025

266,979

172,432

439,411

Net book value

At 30 June 2025

143,129

32,353

175,482

At 30 June 2024

148,111

49,995

198,106

Leasehold property is held at historical cost less depreciation to date, which is considered by the directors to be equivalent to fair value.

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

14,276

47,284

Prepayments and accrued income

10,330

16,968

24,606

64,252

Amounts falling due after more than one year:

Other debtors

13,500

13,500

Aggregate amounts

38,106

77,752

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,504

15,714

Tax

2,349

1,943

Social security and other taxes

5,428

7,597

Other creditors

20,746

24,422

Accruals and deferred income

137,200

107,737

176,227

157,413

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

71,351

88,535

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

2,915

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

James Liptrott (Senior Statutory Auditor)

for and on behalf of TC Group

10.	LIMITED BY GUARANTEE

The company is limited by guarantee, not having any share capital, and consequently the liability of members is limited subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required, not exceeding £10.

11.	FOOTBALL ASSOCIATION CAPITAL EXPENDITURE GRANTS

2025

2024

Received and receivable

£

£

Brought forward

212,328

212,328

Receivable during the period

-

-

Disposal of fully amortised grants

-

-

Carried forward

212,328

212,328

Amortisation

Brought forward

106,610

89,425

Credited to income and expenditure account

17,183

17,185

Disposal of fully amortised grants

-

-

Carried forward

123,793

106,610

Net balance carried forward

88,535

105,718

Net balance brought forward

105,718

122,903

Included in Other Creditors are the following balances relating to capital grants:

2025

2024

£

£

Due within one year

17,184

17,184

Due after one year

71,351

88,534

Total

88,535

105,718

12.	MOVEMENT ON BENEFICIARIES' FUND

2025

2024

£

£

Brought forward

21,511

21,057

Income

Subscriptions

422

455

Expenditure

Payments to beneficiaries

-

Bank charges

(1

)

(1

)

Donations

-

-

Carried forward

21,932

21,511