Registration number: 04240922

Westmorland County Football Association Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Westmorland County Football Association Ltd

Company Information

Directors

P A McDonnell T Heaword P W Rushton D O'Callaghan P G Ducksbury S M Jamieson J Pattison H M Russell

Registered office

35/37 Appleby Road Kendal Cumbria LA9 6ET

Accountants

Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

Westmorland County Football Association Ltd

(Registration number: 04240922)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	287,853	299,709
Current assets
Debtors	5	4,871	5,289
Cash at bank and in hand		384,152	367,932
		389,023	373,221
Creditors: Amounts falling due within one year	6	(26,385)	(16,346)
Net current assets		362,638	356,875
Total assets less current liabilities		650,491	656,584
Creditors: Amounts falling due after more than one year	6	(134,000)	(138,000)
Net assets		516,491	518,584
Capital and reserves
Retained earnings		516,491	518,584
Shareholders' funds		516,491	518,584

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 July 2026 and signed on its behalf by:
 

Westmorland County Football Association Ltd

(Registration number: 04240922)
Balance Sheet as at 30 June 2026

......................................... P G Ducksbury Director

......................................... J Pattison Director

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
35/37 Appleby Road
Kendal
Cumbria
LA9 6ET

These financial statements were authorised for issue by the Board on 29 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	2% straight line
Furniture, fittings and equipment	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	419,704	6,995	426,699
Additions	-	1,952	1,952
At 30 June 2026	419,704	8,947	428,651
Depreciation
At 1 July 2025	121,452	5,538	126,990
Charge for the year	12,592	1,216	13,808
At 30 June 2026	134,044	6,754	140,798
Carrying amount
At 30 June 2026	285,660	2,193	287,853
At 30 June 2025	298,252	1,457	299,709

Included within the net book value of land and buildings above is £285,661 (2025 - £298,253) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Trade debtors	1,118	1,702
Prepayments	3,753	3,587
	4,871	5,289

Westmorland County Football Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	283	-
Taxation and social security	12,791	6,504
Accruals and deferred income	5,623	6,112
Other creditors	7,688	3,730
	26,385	16,346

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Deferred income	134,000	138,000