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Yateley United Community Centre Ltd

Registered Number
14312717
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Yateley United Community Centre Ltd
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | M Hutchison
| S Ive
| R Pascoe
| D Robson

Registered Address | Lcp Accounting, The Rectory Rooms Glaston Hill Road
| Eversley
| Hook
| RG27 0LX

Place of Business | Sean Devereux Park
| Chandlers Lane
| Yateley
| Hants
| GU46 7SS

Registered Number | 14312717 (England and Wales)

Yateley United Community Centre Ltd
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 1,360 |  |  |  | 1,621
|  |  |  | 1,360 |  |  |  | 1,621
Current assets |  |  |  |  |  |  |  |
Stocks |  | 4,895 |  |  |  | 3,895 |  |
Debtors | 5 | 14,717 |  |  |  | 10,651 |  |
Cash at bank and on hand |  | 3,245 |  |  |  | 2,452 |  |
|  | 22,857 |  |  |  | 16,998 |  |
Creditors amounts falling due within one year | 6 | (41,705) |  |  |  | (30,500) |  |
Net current assets (liabilities) |  |  |  | (18,848) |  |  |  | (13,502)
Total assets less current liabilities |  |  |  | (17,488) |  |  |  | (11,881)
Creditors amounts falling due after one year | 7 |  |  | (27,731) |  |  |  | (17,429)
Net assets |  |  |  | (45,219) |  |  |  | (29,310)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (45,219) |  |  |  | (29,310)
Reserves |  |  |  | (45,219) |  |  |  | (29,310)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 22 April 2026, and are signed on its behalf by:
M Hutchison Director Registered Company No. 14312717

Yateley United Community Centre Ltd
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by guarantee without share capital and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| 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.

| Functional and presentation currency
--- | ---
| The presentation currency of the financial statements is the Pound Sterling (£).

| Going concern
--- | ---
| The company will have continued financial support from Yateley United Football Club, therefore the company continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Straight line (years)
| Plant and machinery | 4

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

| Financial instruments
--- | ---
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

| Related parties
--- | ---
| During the year under review, the company has made rent payments totaling £8,000 (2024 - £10,000) to Yateley United Football Club, for use of freehold property by the company, which is an unincorporated association of which the directors have personal interests. An additional provision has been included in the Accounts for unpaid rent as at 31st August 2025 totaling £30,000 (2024 - £ 14,000). It is anticipated that the rent charge of £2,000 per month will be paid to Yateley United Football Club when funds become available. At the end of year the company owed £27,231 (2024 - £16,929) to Yateley United Football Club in addition to the rent provision above.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 5

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 2,570
| Additions | 422
| At 31 August 25 | 2,992
| Depreciation and impairment
| At 01 September 24 | 949
| Charge for year | 683
| At 31 August 25 | 1,632
| Net book value
| At 31 August 25 | 1,360
| At 31 August 24 | 1,621

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 10,928 |  | 7,261
| Prepayments and accrued income | 3,789 |  | 3,390
| Total | 14,717 |  | 10,651

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,819 |  | 7,763
| Taxation and social security | 2,086 |  | 5,145
| Other creditors | - |  | 163
| Accrued liabilities and deferred income | 31,800 |  | 17,429
| Total | 41,705 |  | 30,500

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 27,731 |  | 17,429
| Total | 27,731 |  | 17,429