REGISTERED NUMBER: 03892579 (England and Wales)

WEST RIDING COUNTY FOOTBALL ASSOCIATION

LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2026

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Tangible assets

4

1,000,579

839,257

CURRENT ASSETS

Stocks

7,402

4,027

Debtors

5

141,148

148,076

Cash at bank and in hand

1,966,035

1,458,587

2,114,585

1,610,690

CREDITORS

Amounts falling due within one year

6

638,792

426,493

NET CURRENT ASSETS

1,475,793

1,184,197

TOTAL ASSETS LESS CURRENT LIABILITIES

2,476,372

2,023,454

PROVISIONS FOR LIABILITIES

1,014,911

623,658

NET ASSETS

1,461,461

1,399,796

RESERVES

Income and expenditure account

1,461,461

1,399,796

1,461,461

1,399,796

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd September 2026 and were signed on its behalf by:

B G Chaplin - Director

1.	STATUTORY INFORMATION

West Riding County Football Association Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03892579

Registered office:

Fleet Lane

Woodlesford

Leeds

LS26 8NX

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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

At the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Cups and competition income is accounted for on a receipts basis.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Leasehold ground and stand

10% straight line

Plant, equipment and fittings

20% straight line

Artificial 3G pitch

6.66% straight line

Buildings and building improvements

3.33% straight line

Computer equipment

33.33% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument.

Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

Financial assets and liabilities are offset, with the net amount reported in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Grants

Grants in respect of capital expenditure are credited to provisions and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Revenue grants are recognised as turnover when the expenditure to which they relate is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2025 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st July 2025

1,928,533

836,257

2,764,790

Additions

11,595

227,628

239,223

At 30th June 2026

1,940,128

1,063,885

3,004,013

DEPRECIATION

At 1st July 2025

1,416,045

509,488

1,925,533

Charge for year

26,486

51,415

77,901

At 30th June 2026

1,442,531

560,903

2,003,434

NET BOOK VALUE

At 30th June 2026

497,597

502,982

1,000,579

At 30th June 2025

512,488

326,769

839,257

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

47,291

24,619

Other debtors

93,857

123,457

141,148

148,076

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

60,358

41,679

Taxation and social security

24,486

17,888

Other creditors

553,948

366,926

638,792

426,493

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jordan Mitchell ACA (Senior Statutory Auditor)

for and on behalf of Thomas Coombs Limited

8.	LIMITED BY GUARANTEE

The reconciliation of movements in shareholders' funds and the split between equity and non equity shares is not applicable for this company as West Riding County Football Association is a company limited by guarantee.

The company has 762 (2025: 758) members and their joint liability under the guarantee is limited to £10 each.