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Registered number: 03740577 CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) COMPANY INFORMATION
Directors | A Alvarez
| I M Greenstock
| J Greenstock
| P W Hill
| J C Knox
| T Martin
| Dr B H M Meldal
| M Mizon
Company secretary | J C Knox
Registered number | 03740577
Registered office | CFA Headquarters
| Bridge Road
| Impington
| Cambridge
| Cambridgeshire
| CB24 9PH
Accountants | Lakin Rose Limited
| Chartered Accountants
| Cambridge House
| Camboro Business Park
| Girton
| Cambridge
| CB3 0QH
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) CONTENTS
| Page
Balance sheet | 1 - 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 7
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03740577 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,309,942 |  | 1,310,967
|  |  | 1,309,942 |  | 1,310,967
Current assets |  |  |  |  |
Stocks |  | 1,714 |  | 1,714 |
Debtors: amounts falling due within one year | 5 | 60,551 |  | 69,230 |
Cash at bank and in hand |  | 662,513 |  | 646,513 |
|  | 724,778 |  | 717,457 |
Creditors: amounts falling due within one year | 6 | (297,416) |  | (287,817) |
Net current assets |  |  | 427,362 |  | 429,640
Total assets less current liabilities |  |  | 1,737,304 |  | 1,740,607
Net assets |  |  | 1,737,304 |  | 1,740,607
Capital and reserves |  |  |  |  |
Restricted project fund | 8 |  | 206,721 |  | 206,721
Unrestricted funds | 8 |  | 1,530,583 |  | 1,533,886
|  |  | 1,737,304 |  | 1,740,607
Page 1
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03740577 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 February 2026.
J C Knox
Director
The notes on pages 4 to 7 form part of these financial statements. Page 2
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 30 JUNE 2025
| Project fund | Profit and loss account | Total equity
| £ | £ | £
At 1 July 2023 | 194,422 | 1,555,894 | 1,750,316
Loss for the year | - | (9,709) | (9,709)
Transfer from profit and loss account | 12,299 | (12,299) | -
At 1 July 2024 | 206,721 | 1,533,886 | 1,740,607
Loss for the period | - | (3,303) | (3,303)
At 30 June 2025 | 206,721 | 1,530,583 | 1,737,304
| The notes on pages 4 to 7 form part of these financial statements.
| The Project Fund has been disclosed as a designated fund and has been created for the purpose of potential future investment in a football facility.
Page 3
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
The company is a private company limited by guarantee and is incorporated in England and Wales. The address of its registered office is CFA Headquarters, Bridge Road, Impington, Cambridge, Cambridgeshire, CB24 9PH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The balance sheet includes total reserves of £1,587,112 of which £150,192 consists of operational reserves. This meets a stipulation of The Football Association to ring fence funds to allow the Association to operate for eight months without funding.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Turnover represents grants received from various bodies, subscriptions and fees from member clubs. Course income is recognised once the course is carried out.
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Fund accounting
Restricted funds are separately disclosed because of specific restrictions imposed by the donors or because the funds have been raised for particular purposes. The income and costs relevant are allocated against each specific fund. Page 4
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.7 | Taxation
The company operates as a Mutual Trading Organisation and is, therefore, not subject to tax on any profits generated from this source, suffering tax on profits from investment activity only. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long term leasehold property | - | 2% straight line
|  |  |  | Fixtures & fittings | - | 33% straight line
|  |  |  | Office equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the period was 11 (2024 - 12).
4. | Tangible fixed assets
|  | Long-Term Leasehold Property | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 1,330,400 | 43,334 | 141,077 | 1,514,811
| Additions | - | - | 278 | 278
| At 30 June 2025 | 1,330,400 | 43,334 | 141,355 | 1,515,089
| Depreciation |  |  |  |
| At 1 July 2024 | 19,601 | 43,334 | 140,909 | 203,844
| Charge for the period on owned assets | 1,188 | - | 115 | 1,303
| At 30 June 2025 | 20,789 | 43,334 | 141,024 | 205,147
| Net book value |  |  |  |
| At 30 June 2025 | 1,309,611 | - | 331 | 1,309,942
| At 30 June 2024 | 1,310,799 | - | 168 | 1,310,967
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 21,195 | 20,447
| Other debtors | 18,852 | 28,998
| Prepayments and accrued income | 20,504 | 19,785
|  | 60,551 | 69,230
Page 6
CAMBRIDGESHIRE FOOTBALL ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 22,759 | 31,752
| Corporation tax | 6,274 | 2,926
| Other taxation and social security | - | 5,940
| Other creditors | 185,733 | 179,716
| Accruals and deferred income | 82,650 | 67,483
|  | 297,416 | 287,817
7. | Company status
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.
8. | Reserves
Cambridgeshire Football Association aims to build and maintain a general fund of unrestricted reserves to cover 8 months running costs. As at 30 June 2025, after restricted funds and investment plans, the unrestricted reserves were equal to around 8 months running costs. This level of reserves should cover any short term cash flow fluctuations and provide a buffer against unforeseen future emergencies.
9. | Pension commitments
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit or loss account in the year they are payable. Contributions totalling £1,362 (2024 - £1,549) were payable to the fund at the balance sheet date and are included in creditors.
Page 7