Yateley United Community Centre Ltd


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)

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.

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.

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.

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.

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