Company Registration No. 00881890 (England and Wales)
Witton Albion Football Club Limited
Unaudited accounts
for the year ended 30 June 2025
Witton Albion Football Club Limited
Unaudited accounts
Contents
Witton Albion Football Club Limited
Company Information
for the year ended 30 June 2025
Directors
Graham Wood
Julian Jackson
John Wilson
Andrew Ralph
Paul Sanderson
Philip Ward
Company Number
00881890 (England and Wales)
Registered Office
U Lock IT Stadium
Wincham Park, Chapel Street
Wincham
Cheshire
CW9 6DA
Accountants
Litke Wood & Co Limited
105 Witton Street
Northwich
Cheshire
CW9 5DR
Witton Albion Football Club Limited
Statement of financial position
as at 30 June 2025
Tangible assets
654,858
661,181
Cash at bank and in hand
-
731
Creditors: amounts falling due within one year
(31,718)
(53,571)
Net current liabilities
(31,718)
(52,825)
Total assets less current liabilities
623,140
608,356
Creditors: amounts falling due after more than one year
(43,372)
(75,131)
Net assets
579,768
533,225
Called up share capital
363,104
301,085
Revaluation reserve
6,789
6,789
Profit and loss account
209,875
225,351
Shareholders' funds
579,768
533,225
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. 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by
Graham Wood
Director
Company Registration No. 00881890
Witton Albion Football Club Limited
Notes to the Accounts
for the year ended 30 June 2025
Witton Albion Football Club Limited is a private company, limited by shares, registered in England and Wales, registration number 00881890. The registered office is U Lock IT Stadium, Wincham Park, Chapel Street, Wincham, Cheshire, CW9 6DA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1% straight line
Plant & machinery
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
Straight line over three years
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Witton Albion Football Club Limited
Notes to the Accounts
for the year ended 30 June 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 July 2024
1,359,092
48,129
117,360
2,102
1,526,683
Additions
-
3,080
915
732
4,727
At 30 June 2025
1,359,092
51,209
118,275
2,834
1,531,410
At 1 July 2024
715,433
33,559
114,932
1,578
865,502
Charge for the year
6,436
3,530
669
415
11,050
At 30 June 2025
721,869
37,089
115,601
1,993
876,552
At 30 June 2025
637,223
14,120
2,674
841
654,858
At 30 June 2024
643,659
14,570
2,428
524
661,181
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
8,847
15,145
Trade creditors
1,676
28,768
Taxes and social security
7,194
6,527
Other creditors
2,767
1,661
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
23,879
49,324
Witton Albion Football Club Limited
Notes to the Accounts
for the year ended 30 June 2025
In the opinion of the Directors there is no controlling party.
9
Average number of employees
During the year the average number of employees was 22 (2024: 22).