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COMPANY REGISTRATION NUMBER: 03926705

Berks & Bucks Football Association Limited

Company Limited by Guarantee

Filleted Unaudited Financial Statements

30 June 2025

Berks & Bucks Football Association Limited

Company Limited by Guarantee

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 50,551 | 52,621
Investments | 7 | 499,008 | 473,945
| --------- | ---------
| 549,559 | 526,566

Current assets

Debtors | 8 | 55,087 | 49,116
Cash at bank and in hand | 124,745 | 145,440
| --------- | ---------
| 179,832 | 194,556

Creditors: amounts falling due within one year | 9 | 122,944 | 145,494
| --------- | ---------
Net current assets | 56,888 | 49,062
| --------- | ---------
Total assets less current liabilities | 606,447 | 575,628
| --------- | ---------

Capital and reserves

Other reserves | 10 | 14,889 | 14,889
Profit and loss account | 10 | 591,558 | 560,739
| --------- | ---------
Members funds | 606,447 | 575,628
| --------- | ---------

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 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 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 .

Berks & Bucks Football Association Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 19 December 2025 , and are signed on behalf of the board by:

Mr G Cardno | Miss E Verrall
Director | Director

Company registration number: 03926705

Berks & Bucks Football Association Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 30 June 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 140 Eastern Avenue, Milton, Abingdon, Oxfordshire, OX14 4SB.
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 is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Long leasehold property | - | 5% straight line
| Fixtures and fittings | - | 25% straight line

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Company limited by guarantee
The company is limited by guarantee, not having a share capital and consequently the liability of members is limited. In the event of the company being wound up, all persons who are members of the company or who ceased to be a member within one year preceding the winding up order, are liable to the sum of £10 towards any resulting deficit.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 22 (2024: 19 ).
6. Tangible assets

| Leasehold Improvements | Fixtures and fittings | Total
| £ | £ | £
Cost |  |  |
At 1 July 2024 | 84,686 | 105,637 | 190,323
Additions | – | 6,153 | 6,153
| -------- | --------- | ---------
At 30 June 2025 | 84,686 | 111,790 | 196,476
| -------- | --------- | ---------
Depreciation |  |  |
At 1 July 2024 | 39,460 | 98,242 | 137,702
Charge for the year | 4,235 | 3,988 | 8,223
| -------- | --------- | ---------
At 30 June 2025 | 43,695 | 102,230 | 145,925
| -------- | --------- | ---------
Carrying amount |  |  |
At 30 June 2025 | 40,991 | 9,560 | 50,551
| -------- | --------- | ---------
At 30 June 2024 | 45,226 | 7,395 | 52,621
| -------- | --------- | ---------

7. Investments

| Other investments other than loans
| £
Cost |
At 1 July 2024 | 473,945
Revaluations | 25,063
| ---------
At 30 June 2025 | 499,008
| ---------
Impairment |
At 1 July 2024 and 30 June 2025 | –
| ---------

Carrying amount |
At 30 June 2025 | 499,008
| ---------
At 30 June 2024 | 473,945
| ---------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 26,916 | 16,808
Other debtors | 28,171 | 32,308
| -------- | --------
| 55,087 | 49,116
| -------- | --------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 15,894 | 31,333
Social security and other taxes | 18,585 | 15,113
Other creditors | 88,465 | 99,048
| --------- | ---------
| 122,944 | 145,494
| --------- | ---------

10. Reserves
Other reserves represent the designated fund for referee CRB support. Berks & Bucks Football Association Limited also holds funds amounting to £16,465 (2024: £16,465) on behalf of The Support Fund. These balances do not form part of the financial statements.
11. Other financial commitments
The company has future operating lease commitments, which are not included in the balance sheet, of £Nil (2024: £40,831). The commitment represents the total amount payable by the company until the end of the premises lease agreement.