REGISTERED COMPANY NUMBER: 06446869 (England and Wales)
REGISTERED CHARITY NUMBER: 1124164
Report of the Trustees and
Flnanclal Statements For The Year Ended 31st December 2023
for
Vvheeled Sports 4 Hereford Ltd
Baker Britt
Chartered Accountants
63 High Street
Chislehursl
Kent
BR7 5BE

Wheeled Sports 4 Hereford Ltd
Contents of the Financial Statements
For The Year Ended 31st December 2023
Page
Report of the Trustees
1 to 2
Independent Examiner's Report
Statemont of Financial Activities
Balance Sheet
Notes to the Flnanclal Ststements
6 to 11
Detsiled Ststement of Financial Activities
12

Wheeled Sports 4 Hereford Ltd
Report of the Trustees
For The Year Ended 31st Docembgr 2023
The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial slalements of the charity for the year ended 31 st De￿mber 2023. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the Charity is to provide or assist in the provision of recreational facilib'es in or near Hereford for
young people, with the object of improving their conditions of life, in parbcular to provide for such persons
facilities for skateboarding, roller skating, cycling and similar activits'es.
The Charity provides a safe, purpose-buill, free, accessible outdoor facility in Hereford to allow young people
to skate unhindered and thus remove the dangers to themselves and pedestrians by locating them a suitsble
environment. This facility also provides a purposeful leisure activity for young people as a diversion from
anti-social behaviour.
The provision of the skate part provides a Centre of EXCel￿nCe for alternative sports in Hereford which
specifically meets the needs of the young people praclising those sports.
The location of the skate park in Hereford ensures that the benefits of the skate park can be enjoyed by the
whole population of skateboarders in Herefordshire and surrounding areas.
Review of the Year
The first half of the year was relatively normal in terms of income and expenditure, which, carrying on the
trends of the previous years, was largely related to the day lo day running of the skateshop. Grant funds
acquiod in previous years via the lottery Awards for All funding stream and He￿f0rd City Council's
Community Fund, were partially spent in the first half of the year on catering equipment for the planned
community café and installing a water supply and drinking fountain.
WS4H was also awarded a grant of £490,000 in Pf23 from ￿ntral government via the Stronger Towns Fund
for the expansion of the skatepark. In August 2023, the park and all facilities including the shop were closed
to carry out this work. This grant funding was administered by Herefordshire County Council and paid
inc￿MentallY lo WS4H throughout the second half of the year and into FY24. For this ￿ason, annual
expenditure is significantly higher than average this year. The work was completed on time and normal day lo
day operations of the skatepark and shop resumed in late January 2024.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and consb'tutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06446869 (England and Wales)
Registered Charity numbor
1124164
Registered officg
63 High Street
Chislehurst
Kent
BR7 5BE
Page 1

Wheeled Sports 4 Hereford Ltd
Report of the Trustees
For The Year Ended 31st Docembgr 2023
Trustees
M Hatter
A B Murphy
DABRouse
B J Stephens (resigned 516120231
S R Stephens
D J Grice
J M Pilkington
A J Johnson
W R Newby
C l Arthur
C A Hamilton
J Hoar
J J Sutton
KLee
Independent Examiner
Mr P E Britt FCA
Baker Britt
Chartered Accountants
63 High Street
Chislehurst
Kent
BR7 5BE
Approved by order of the board of trustees on 1 Oth July 2024 and signed on its behalf by..
C l Arthur- Trustee
Page 2

Independent Examiner's Report to the Trustees of
Wheeled Sports 4 Hereford Ltd
Independent examinerfs report to the trustees of Wheeled Sports 4 Hereford Ltd I'the Company'l
report to the charity Iruslees on my examination of the accounts of the Company for the year ended
31st De￿Mber2O23.
Responsibilities and basis of report
As the charity's trustees of the Company land also its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
20061'the 2006 Act'i.
Having satisfied myself that the accounts of the Company a￿ not ￿qUired to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Arfl. In carrying out my
examination I have followed the D1￿ctionS given by the Charity Commission under Section 145151 Ibl of the
2011 Act.
Independent examinerfs statement
sin￿ your charity's gross income exceeded £250,000 your examiner musl be a member of a listed body. I
can confirm that l am qualified lo undertake the examination because l am a member of the Institute of
Chartered Accountants in England and Wales, which is one of the listed b￿les.
I have completed my examination. I confimi that no matters have come lo my attention in connection with the
examination gThiing me cause lo believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
Act., or
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination,. or
the accounts have not been prepared in aecordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing
their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
MrPEBrittFCA
The Institute of Chartered Accountants in England and Wales
Baker Britt
Chartered Accountants
63 High Street
Chislehurst
Kent
BR7 58E
10th July 2024
Page 3

Wheeled Sports 4 Hereford Ltd
Statement of Financial Activities
For The Year Ended 31st Docember 2023
2023
Totsl
Jnds
2022
Total
funds
Unrestricted
funds
Restricted
fund
Notes
INCOME AND ENOOWMENTS FROM
Charitable activities
Genefftl
17,950
Stronger Towns Park Redevelopment
448,024
448,024
Other trading activities
Investment Income
22,500
203
22,500
203
25,605
16
Total
22,703
448,024
470,727
43,571
EXPENDITURE ON
Raising funds
11,020
11,020
19,563
Charitable activities
General
7,977
12,994
11,499
20,971
11,499
20,338
Water fountain
Cafe contsiner refurbishment
673
673
Other
1,839
Total
18,997
25,166
44,163
41,740
NET INCOME
Transfers between funds
3,706
13,5491
422,858
3,549
426,564
1,831
Net movement in funds
157
426,407
426,564
1,831
RECONCILIATION OF FUNDS
Total funds brought forward
4,803
34,086
38,889
37,058
TOTAL FUNDS CARRIED FORWARD
4,960
460.493
465,453
38,889
The notes fomi part of these financial statements
Page 4

Wheeled Sports 4 Hereford Ltd
Balance Sheet
31st December 2023
2023
2022
Notes
FIXED ASSETS
Tangible assets
451,165
16,135
CURRENT ASSETS
Stocks
Cash at bank
5,001
11,065
5,000
19,539
16,066
24,539
CREDrroRS
Amounts falling due within one year
11,7781
11,7851
NET CURRENT ASSETS
14,288
22,754
TOTAL ASSETS LESS CURRENT
LIABILITIES
465,453
38,889
NET ASSETS
465,453
38,889
FUNDS
Unrestricted funds
Reslricled funds
4,960
460,493
4,803
34,086
TOTAL FUNDS
465,453
38,889
The charitable Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for
the yearended 31st De￿Mber2O23.
The members have not required the company lo obtain an audit of its financial statements for the year ended
31st De￿mber 2023 in accordan￿ with Section 476 of the Companies Act 2006.
The trustees a¢knO￿edge their responsibilities for
lal
ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the stale of affairs of the charitable
company as at the end of each financial year and of ils sutplus or deficit for each financial year in
accordan￿ with the requirements of Sections 394 and 395 and which olhetwise comply with the
requirements of the Companies Act 20[￿ relating lo financial statements, so far as applicable lo the
charitable company.
Ibl
These finanaal slalements have been prepared in accordance with the provisions applicable to charitsble
companies subject lo the small companies regime.
The financial ststemenls were approved by the Board of Trustees and aulhorised for issue on 1 Oth July 2024
and were signed on ils behalf by..
C l Arthur- Trustee
The notes fomi part of these financial statements
Page 5

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements
For The Year Ended 31st Docember 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounling and Reporting by
Charib"es'. Statement of Recommended practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of loland IFRS
1021 leffeclive 1 January 20191,, Financial Reporting Standard 102 'The Financial Repott'ng Stsndard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
Income
All income 15 re¢ognised in the Slalement of Financial Activities once the charity has entillemenl to the
funds, it is probable that the income will be received and the amount can be measured ￿lIablY.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, il is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related lo the ￿tegOry. Vlfftere costs cannot be directly attributed lo particular headings they have
been allocated to activities on a basis consislenl with the use of reSoU￿s.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its eslimaled
useful life.
Freehold propety
Plant and machinery
20/0 on cost
25Q/o on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowan￿ for
obsolete and slow nx)ving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds Can be used in accordan￿ with the charitable objectives al the discretion of the
trustees.
Restricted fvnds Can only be used for parb"cular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for parbcular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 6
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements - continued
For The Year Ended 31st Docember 2023
OTHER TRADING ACTIVITIES
2023
2022
Equipment and canteen sales
Donations
16,920
5,580
25,319
286
22,500
25,605
INVESTMENT INCOME
2023
2022
Deposit account Interest
203
16
NET INCOMEIIEXPENDITUREI
Net incomellexpenditurel is stated after chargingllcreditingl..
2023
2022
Depreciation- owned assets
12,994
5,379
TRUSTEES. REMUNERATION AND BENEFITS
The￿ were no Iruslees, remuneration or other benefits for the year ended 31 sl December 2023 nor
for the year ended 31st December 2022.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31st De￿m￿er 2023 nor for the year
ended 31 sl December 2022.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestri¢led
funds
Restrided
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
General
17,950
17,950
Other trading activities
Investrnent income
25,605
16
25,605
16
Totsl
25,621
17,950
43,571
EXPENDITURE ON
Raising funds
19,563
19,663
Charitable activities
General
14,960
5,378
20,338
Other
1,839
1,839
Page 7
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements - continued
For The Year Ended 31st Docembgr 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
ftjnds
fund
Total
ftjnds
Totsl
36,362
5,378
41,740
NET INCOMEIIEXPENDITUREI
110,7411
12,572
1,831
RECONCILIATION OF FUNDS
Total funds brought forward
15,544
21,514
37,058
TOTAL FUNDS CARRIED FORWARD
4,803
34,086
38,889
TANGIBLE FIXED ASSETS
Freehold
propety
Plant and
machinery
Totals
COST
Al 1 st January 2023
Additions
474,348
448,024
3,990
478,338
448,024
At 31st De￿mber2O23
922,372
3,990
926,362
DEPRECIATION
Al 1 st January 2023
Charge for year
458,213
12,994
3,990
462,203
12,994
At 31st De￿mber2O23
471,207
3,990
475,197
NET BOOK VALUE
At 31st De￿mber2O23
451,165
451,165
Al 31st Oe￿Mber2O22
16,135
16,135
STOCKS
2023
2022
Stocks
5,001
5,000
Page 8
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements - continued
For The Year Ended 31st Docembgr 2023
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Social securty and other taxes
Other creditors
Accruals and deferred income
14381
416
1,800
13311
416
1,700
1,778
1,785
10. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2023
Total
funds
2022
Total
funds
Unrestricted
funds
Restricted
fund
Fixed assets
Current assets
Current liabilities
451,165
9,328
451,165
16,066
11,7781
16,135
24.539
11,7851
6,738
11,7781
4,960
460,493
465,453
38,889
11.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
be￿een
funds
At
31112123
Al 111123
Unrestricted funds
Unrestricted
4,803
3,706
13,5491
4,960
Restricted funds
Restricted
34,086
422,858
3,549
460,493
TOTAL FUNDS
38,889
426,564
465,453
Net movement in funds, included in the above are as follows..
Incoming
resources
Resou￿$
expended
Movement
in funds
Unrestrieted funds
Unrestricted
22,703
118,9971
3,706
Restricted funds
Restricted
448,024
125,1661
422,858
TOTAL FUNDS
470,727
144,1631
426,564
Page 9
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements - continued
For The Year Ended 31st Docember 2023
11.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
At
31112122
At 111122
Unrestricted funds
Unrestricted
15,544
110,7411
4,803
Restricted funds
Restricted
21,514
12,572
34,086
TOTAL FUNDS
37,058
1,831
38,889
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unrestricted
25,621
136,3621
110,7411
Restricted funds
Restricted
17,950
15,3781
12,572
TOTAL FUNDS
43,571
141,7401
1,831
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
bel￿een
fvnds
At
31112123
Al 111122
Unrestricted funds
Unrestricted
15,544
17,0351
13,5491
4,960
Restricted funds
Restricted
21,514
435,430
3,549
460,493
TOTAL FUNDS
37,058
428,395
465,453
Page 10
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements - continued
For The Year Ended 31st Docember 2023
11.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above a￿ as follows".
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unrestricted
48,324
155,3591
17,0351
Restricted funds
Restricted
465,974
130,5441
435,430
TOTAL FUNDS
514,298
185,9031
428,395
12. RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31st De￿mber 2023.
Page 11

Wheeled Sports 4 Hereford Ltd
Detsiled Statement of Financial Activities
For The Year Ended 31st Docember 2023
2023
2022
INCOME AND ENDOWMENTS
other trading activities
Equipment and canteen sales
Donations
16,920
5,580
25,319
286
22,500
25,605
Investment income
Deposit account interest
203
16
Charitable activities
Grants
448,024
17,950
Total incoming resources
470,727
43,571
EXPENDITURE
Other trading activities
Opening stock
Purchases
Closing stod(
5,000
11,020
15,0001
4,000
20,563
15,0001
11,020
19,563
Charltable actlvltles
Wages
Insurance
Light and heat
Telephone
Repairs and maintenance
Bank charges
Advertising
Training
Sundry expenses
Freehold property
243
1,679
2,048
481
12,874
445
180
207
104
12,994
9,739
1,488
1,372
431
377
630
364
402
157
5,378
31,255
20,338
Support costs
Governance Costs
Accountancy fees
1,888
1,839
Total resources expended
44,163
41,740
Net income
426,564
1,831
This page does not form part of the statutory financial slalements
Page 12