REGISTERED NUMBER: 04116935 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

The Northern Premier Football League

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M H G Harris

P Varney

T Macormac

M J Joiner

S A Hobson

J D Eeles

SECRETARY:

B T Lawlor

REGISTERED OFFICE:

Boardman Conway

23A High Street

Weaverham

Cheshire

CW8 3HA

REGISTERED NUMBER:

04116935 (England and Wales)

ACCOUNTANTS:

Boardman Conway

23A High Street

Weaverham

Northwich

Cheshire

CW8 3HA

FIXED ASSETS

Tangible assets

4

6,537

9,636

CURRENT ASSETS

Debtors

5

81,030

73,268

Cash at bank

390,303

381,858

471,333

455,126

CREDITORS

Amounts falling due within one year

6

380,685

349,410

NET CURRENT ASSETS

90,648

105,716

TOTAL ASSETS LESS CURRENT LIABILITIES

97,185

115,352

RESERVES

Entrance fees

69,125

64,725

Retained earnings

28,060

50,627

97,185

115,352

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

M H G Harris - Director

1.	STATUTORY INFORMATION

The Northern Premier Football League Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

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

Where income relates to the football season this is taken as 30 June each year and is apportioned accordingly. All other income is recognised in the year to which it relates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Trophies

-

Not depreciated

Office Equipment

-

33% straight line

Substitutes Boards

-

33% straight line

Depreciation has not been charged on trophies as the directors are of the opinion that their value has not decreased and as such they are shown at cost.

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment losses, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the assets belongs.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

Substitutes

Trophies

Equipment

Boards

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

4,247

1,288

37,582

43,117

DEPRECIATION

At 1 January 2025

-

1,288

32,193

33,481

Charge for year

-

-

3,099

3,099

At 31 December 2025

-

1,288

35,292

36,580

NET BOOK VALUE

At 31 December 2025

4,247

-

2,290

6,537

At 31 December 2024

4,247

-

5,389

9,636

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

70,487

70,114

VAT

7,443

-

Prepayments and accrued income

3,100

3,154

81,030

73,268

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Commercial agreement monies

229,625

262,269

Trident community fund

45,304

16,085

Social security and other tax

4,447

2,441

Pension creditor

619

578

VAT

-

705

Deferred income

88,650

58,650

Creditors and accrued expenses

12,040

8,682

380,685

349,410