REGISTERED COMPANY NUMBER: 06446869 (England and Wales
REGISTERED CHARITY NUMBER: 1124164
Report of the Trustees and
Financial Statements For The Year Ended 31st December 2024
for
Wheeled Sports 4 Hereford Ltd
Baker Britt
Chartered Accountants
63 High Street
Chislehurst
Kent
BR7 SAF

Wheeled Sports 4 Hereford Ltd
Contents of the Financial Statements
For The Year Ended 31st December 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 11
Detailed Statement of Financial Activities
12

Wheeled Sports 4 Hereford Ltd
Report of the Trustees
For The Year Ended 31st December 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 st December 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the Charity is to provide or assist in the provision of recreational facilities in or near Hereford for
young people, with the object of improving their conditions of life, in particular to provide for such persons
facilities for skateboarding, roller skating, cycling and similar activities.
The Charity provides a safe, purpose-built, free, ac￿Ssible outdoor facility in Hereford to allow young people
to skate unhindered and thus remove the dangers to themselves and pedestrians by locating them a suitable
environment. This facility also provides a purposeful leisure activity for young people as a diversion from
anti-social behaviour.
The provision of the skate park provides a Centre of Excellen￿ for alternative sports in Hereford which
specifically meets the needs of the young people practising 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 beginning of 2024 was marked by the final payments for the central govemment-funded skatepark
expansion. Otherwise, income and expenditure for WS4H for the first quarter of 2024 remained as normal
and largely based on shop sales. Due to a burst water pipe, the shop had to close for refurbishment for a
number of months in the winter and early spring of 2025 and income and expenditure was notably reduced
as a result.
Grant funding from Hereford City Council's Community Fund was received to complete the social seating
areas on the southern boundary of the skatepark. In May of 2024, an 'edible skatepark,, that had been
displayed at Chelsea Flower Show, including a carved granite ramp and many apple trees and plants, was
donated to Hereford Skatepark. This was an in-kind donation and installed with further donations of soil,
compost and materials from local businesses. Previous years. grant money from the Beefy Boys fund were
used to support this installation.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document. a deed of trust. and constitutes 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 number
1124164
Registered office
63 High Street
Chislehurst
Kent
BR7 5BE
Page 1

Wheeled Sports 4 Hereford Ltd
Report of the Trustees
For The Year Ended 31st December 2024
Trustees
M Hatter (resigned 41612025)
A B Murphy (resigned 41612025)
D A B Rouse {resigned 41612025)
S R Stephens (resigned 41612025)
D J Grice (resigned 41612025)
J M Pilkington (resigned 211012024)
A J Johnson (resigned 41612025)
W R Newby (resigned 41612025)
C l Arthur
C A Hamilton
J Hoar
J J Sutton (resigned 41612025)
K Lee (resigned 41612025)
T D J Mason (appointed 41612025)
Independent Examiner
Mr P E Britt FCA
Baker Britt
Chartered Accountants
63 High Street
Chislehurst
Kent
BR7 SAF
Approved by order of the board of trustees on 1 Oth September 2025 and signed on its behalf by..
C l Arthur- Trustee
Page 2

Independent Examinerfs Report to the Trustees of
Wheeled Sports 4 Hereford Ltd
Independent examinerfs report to the trustees of Wheeled Sports 4 Hereford Ltd ('the Company.)
report to the charity trustees on my examination of the accounts of the Company for the year ended
31st December 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required 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 ('the 2011 Act,). In carrying out my
examination I have followed the Directions given by the Charity Commission under Secb'on 145{5) (b) of the
2011 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to 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 accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities (applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102)).
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.
*-
Mr P E Britt FCA
The Institute of Chartered Accountsnts in England and Wales
Baker Britt
Chartered Accountants
63 High Street
Chislehurst
Kent
BR7 SAF
1 Oth September 2025
Page 3

Wheeled Sports 4 Hereford Ltd
Statement of Financial Activities
For The Year Ended 31st December 2024
2024
Total
funds
2023
Total
fijnds
Unrestricted
funds
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Stronger Towns Park Redevelopment
Social Seating Area
25,478
9,000
25,478
9,000
448,024
Other trading activities
Investment income
21,141
222
21,141
222
22,500
203
Total
21,363
34,478
55,841
470,727
EXPENDITURE ON
Raising funds
17.561
17,561
11,020
Charitable activities
General
Water fountain
Cafe container refurbishment
10.461
12.495
22,956
20,971
11,499
673
Total
28,022
12,495
40,517
44,163
NET INCOMEIIEXPENDITURE)
Transfers between funds
(6,659)
1,699
21,983
1,699)
15,324
426,564
Net movement in funds
{4,960)
20,284
15,324
426,564
RECONCILIATION OF FUNDS
Total funds brought forward
4.960
460,493
465,453
38,889
TOTAL FUNDS CARRIED FORWARD
480,777
480,777
465,453
The notes fom part of these financial statements
Page 4

Wheeled Sports 4 Hereford Ltd
Balance Sheet
31st December 2024
2024
2023
Notes
FIXED ASSETS
Tangible assets
464,148
451,165
CURRENT ASSETS
Stocks
Cash at bank
5,000
13,844
5,000
11,065
18,844
16,065
CREDITORS
Amounts falling due within one year
(2,215)
(1,777}
NET CURRENT ASSETS
16,629
14,288
TOTAL ASSETS LESS CURRENT
LIABILITIES
480,777
465,453
NET ASSETS
480,777
465,453
FUNDS
Unrestricted funds
Restricted funds
4,960
460,493
480,777
TOTAL FUNDS
480,777
465,453
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31st December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
31st December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a}
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 state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which otheNise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
(b)
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
1 Oth September 2025 and were signed on its behalf by:
C l Arthur- Trustee
The notes fom part of these financial statements
Page 5

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements
For The Year Ended 31st December 2024
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 accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities.. Statement of Recommended Practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102} (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
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 is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it 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 to the category. Where costs cannot be direcdy attributed to particular headings they have
been allocated to activities on a basis consistent with the use of reSoUr￿s.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold property
Plant and machinery
20/0 on cost
25 % on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular 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 December 2024
OTHER TRADING ACTIVITIES
2024
2023
Equipment and canteen sales
Donations
21,081
60
16,920
5,580
21,141
22,500
INVESTMENT INCOME
2024
2023
Deposit account interest
222
203
NET INCOMEI(EXPENDITURE)
Net incomel{expenditure) is stated after chargingl{crediting).'
2024
2023
Depreciation - owned assets
12,495
12,994
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31st December 2024 nor
for the year ended 31st December 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31st December 2024 nor for the year
ended 31 st December 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Stronger Towns Park Redevelopment
448,024
448,024
Other trading activities
Investment income
22,500
203
22,500
203
Total
22,703
448,024
470,727
EXPENDITURE ON
Raising funds
11,020
11,020
Charitable activities
General
Water fountain
Cafe container refurbishment
7,977
12,994
11,499
673
20,971
11,499
673
Page 7
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements- continued
For The Year Ended 31st December 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
fund
Total
funds
Total
18.997
25,166
44,163
NET INCOME
Transfers between funds
3.706
3,549)
422,858
3,549
426,564
Net movement in funds
157
426,407
426,564
RECONCILIATION OF FUNDS
Total funds brought forward
4,803
34,086
38,889
TOTAL FUNDS CARRIED FORWARD
4,960
460,493
465,453
TANGIBLE FIXED ASSETS
Freehold
propety
Plant and
machinery
Totals
COST
At 1st January 2024
Additions
922,372
25,478
3,990
926,362
25,478
At 31st December 2024
947,850
3,990
951,840
DEPRECIATION
At 1st January 2024
Charge for year
471,207
12,495
3,990
475,197
12,495
At 31st December 2024
483,702
3,990
487,692
NET BOOK VALUE
At 31st December 2024
464,148
464,148
At 31st December 2023
451,165
451,165
STOCKS
2024
2023
Stocks
5,000
5,000
Page 8
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements- continued
For The Year Ended 31st December 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Social security and other taxes
Other creditors
Accruals and deferred income
{438)
416
1,799
416
1,799
2,215
1,777
10. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restricted
fund
Fixed assets
Current assets
Current liabilities
(16,629)
18,844
2,215)
480,777
464,148
18,844
2,215)
451,165
16,065
1,777)
480,777
480,777
465,453
11. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
be￿een
funds
At
31112124
At 111124
Unrestricted funds
Unrestricted
4,960
(6,659)
1,699
Restricted funds
Restricted
460,493
21,983
(1,699)
480,777
TOTAL FUNDS
465,453
15,324
480,777
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unrestricted
21,363
{28,022}
(6,659)
Restricted funds
Restricted
34,478
(12,495)
21,983
TOTAL FUNDS
55,841
40,517)
15,324
Page 9
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements- continued
For The Year Ended 31st December 2024
11.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
be￿een
funds
At
31112123
At 111123
Unrestricted funds
Unrestricted
4,803
3,706
(3,549)
4,960
Restricted funds
Restricted
34,086
422,858
3,549
460,493
TOTAL FUNDS
38,889
426,564
465,453
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unrestricted
22,703
(18,997)
3,706
Restricted funds
Restricted
448,024
(25,166)
422,858
TOTAL FUNDS
470,727
44,163)
426,564
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
Transfers
be￿een
funds
At
31112124
At 111123
Unrestricted funds
Unrestricted
4,803
{2,953)
(1,850)
Restricted funds
Restricted
34,086
444,841
1,850
480,777
TOTAL FUNDS
38,889
441,888
480,777
Page 10
continued...

Wheeled Sports 4 Hereford Ltd
Notes to the Financial Statements- continued
For The Year Ended 31st December 2024
11.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unrestricted
44,066
(47,019)
(2,953)
Restricted funds
Restricted
482,502
(37,661)
444,841
TOTAL FUNDS
526, 568
84,680}
441,888
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 st December 2024.
Page11

Wheeled Sports 4 Hereford Ltd
Detailed Statement of Financial Activities
For The Year Ended 31st December 2024
2024
2023
INCOME AND ENDOWMENTS
other trading activities
Equipment and canteen sales
Donations
21,081
60
16,920
5,580
21,141
22,500
Investment income
Deposit account interest
222
203
Charitable activities
Grants
34,478
448,024
Total incoming resources
55,841
470,727
EXPENDITURE
Other trading activities
Opening stock
Purchases
Closing stock
5,000
17,561
5,000)
5,000
11,020
5,000)
17,561
11,020
Charitable activities
Wages
Insurance
Light and heat
Telephone
Repairs and maintenance
Equipment hire
Bank charges
Advertising
Training
Travel
Sundry expenses
Freehold propety
243
1,679
2,048
481
12,874
1,695
1,940
517
2,140
192
543
160
445
180
207
27
982
12,495
104
12,994
20,691
31,255
Support costs
Governance costs
Accountancy fees
Legal fees
2,065
200
1,888
2,265
1,888
Total resources expended
40,517
44,163
Net income
15,324
426,564
This page does not fom part of the statutory financial statements
Page 12