Wheathampstead Wanderers Football Club Limited 31/05/2026 iXBRL

Company registration number: 14316131

Wheathampstead Wanderers Football Club Limited

Company limited by guarantee

Unaudited filleted financial statements

31 May 2026

Wheathampstead Wanderers Football Club Limited

Company limited by guarantee

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Wheathampstead Wanderers Football Club Limited

Company limited by guarantee

Directors and other information


	Directors	Samuel Berg
		Miles Briggs
		Matthew Grinyer
		Stephen Whittle


	Secretary	Samuel Berg


	Company number	14316131


	Registered office	Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Wheathampstead Wanderers Football Club Limited

Company limited by guarantee

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Wheathampstead Wanderers Football Club Limited

Year ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wheathampstead Wanderers Football Club Limited for the year ended 31 May 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Wheathampstead Wanderers Football Club Limited, as a body, in accordance with the terms of our engagement letter dated 18 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Wheathampstead Wanderers Football Club Limited and state those matters that we have agreed to state to the board of directors of Wheathampstead Wanderers Football Club Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wheathampstead Wanderers Football Club Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Wheathampstead Wanderers Football Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wheathampstead Wanderers Football Club Limited. You consider that Wheathampstead Wanderers Football Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wheathampstead Wanderers Football Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

7 July 2026

Wheathampstead Wanderers Football Club Limited

Company limited by guarantee

Statement of financial position

31 May 2026

		2026		2025
	Note	£	£	£	£

Current assets
Debtors	6	20,068		8,959
Cash at bank and in hand		41,386		144,427
		_______		_______
		61,454		153,386
Creditors: amounts falling due
within one year	7	( 24,603)		( 140,400)
		_______		_______
Net current assets			36,851		12,986
			_______		_______
Total assets less current liabilities			36,851		12,986

			_______		_______
Net assets			36,851		12,986
			_______		_______

Reserves
Retained surplus			36,851		12,986
			_______		_______
Members funds			36,851		12,986
			_______		_______

For the year ending 31 May 2026 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.

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.

These financial statements were approved by the board of directors and authorised for issue on 07 July 2026 , and are signed on behalf of the board by:

Stephen Whittle

Director

Company registration number: 14316131

Wheathampstead Wanderers Football Club Limited

Company limited by guarantee

Notes to the financial statements

Year ended 31 May 2026

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents the total value of subscriptions and other income receivable during the year and derives from the provision of activities falling within the company's ordinary activities.Membership subscriptions are receivable in relation to English football seasons and accordingly all the subscription income for the 2025/26 season and related expenditure is recognised in these accounts.

Taxation

The company has been approved by HM Revenue and Customs to be registered as a Community Amateur Sports Club and as such no tax liability arises for the year ended 30 April 2026.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Clubhouse improvements and equipment purchases

The cost of improvements and repairs to the clubhouse and equipment purchases are expensed in the year incurred rather than being capitalised.

Merger accounting

The Company is limited by guarantee and was incorporated on 24 August 2022. Prior to this date and continuing until 2 June 2025, Wheathampstead Wanderers Football Club has operated as an unincorporated entity whose affairs were managed by a committee of volunteers who have now taken on roles as Directors of the Company. On 2 June 2025 an agreement was signed to transfer the assets and liabilities from the unincorporated club to the incorporated entity at no cost. The Company now operates the activities of the Club. The Directors have utilised the merger accounting method for the purposes of giving a true and fair view. The comparative figures in this set of accounts are therefore drawn from the accounts of the unincorporated entity.

4. Limited by guarantee

The company is limited by guarantee and has no share capital. In the event of a winding up, every member has undertaken to contribute a sum not exceeding £1.

5. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2025: Nil).

6. Debtors

	2026	2025
	£	£
Kit rebates receivable	2,191	2,498
Grant receivable	13,788	-
Tournament income receivable	-	1,657
Presentation Day income	4,000	4,804
Other debtors	89	-
	_______	_______
	20,068	8,959
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals	24,527	121,243
Deferred income	76	19,157
	_______	_______
	24,603	140,400
	_______	_______