REGISTERED COMPANY NUMBER: CE003894 REGISTERED CHARITY NUMBER: 1161260
The Wheelchair Football Association CIO
Unaudited Financial Statements
30th June 2021
SD-0204218-1-6
The Wheelchair Football Association CIO
Contents of the Financial Statements for the year ended 30th June 2021
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | ||
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
The Wheelchair Football Association CIO
Reference and Administrative Details for the year ended 30th June 2021
TRUSTEES C McNicol (Player representative) L Brennan (Treasurer) S D Baxter D W M Lewis (Chair until 1.11.2020) (resigned 1.11.2020) A J Dowding B A Dix (Chair from 1.11.2020) P M Hunt (resigned 7.12.2020) J Bolding A Nweke (appointed 7.12.2020) R Thompson (Vice Chair) (appointed 7.12.2020) P Gorman (appointed 7.12.2020) A Wharton (resigned 7.12.2020) M Stevens COMPANY SECRETARY M Stevens REGISTERED OFFICE c/o Birmingham County FA Ray Hall Lane Birmingham West Midlands B43 6JF REGISTERED COMPANY CE003894 (England and Wales) NUMBER REGISTERED CHARITY 1161260 NUMBER INDEPENDENT EXAMINER Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA
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The Wheelchair Football Association CIO
Report of the Trustees for the year ended 30th June 2021
The trustees present their report with the financial statements of the charity for the period 1st July 2020 to 30th June 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 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).
OBJECTIVES AND ACTIVITIES
Significant activities and Chairman's report
At long last we are back doing what we do best and that's running the WFA and our league and cup competitions. We have to say its been a long hard road over the last year and longer but we have been able to roll out our two competitive leagues and cup competition with great success whilst working with various organisations to confirm and keep our players and officials, volunteers and players families all safe and well during their time playing and training with us and their clubs.
For the WFA officials and group of Trustees it has been a sometime hard road to take making sure what is best for all of us in deciding when we can play and when the risks are too much because we know in deciding that it has a knock on effect in our ability to raise valuable funds for our sport and charity. I can only say how proud I am both on and off the court for the fantastic help and support our extended Powerchair Football family has worked to make the year as safe and as competitive as we could have done it's a fantastic achievement. We know we still have some way to go as we find we have still some players shielding and stay at home until they are 100% happy with the way they feel and we support them in every way possible until they are ready.
We look forward to a exciting end of season and WFA cup competition to take place knowing we are getting closer to a full and uninterrupted season with the Covid not being our biggest opponent.
FINANCIAL REVIEW
Financial position
The trustees review the level of the charity's reserves annually to ensure that the charity can continue to meet its objectives. The activities that the charity undertakes on a day-to-day basis are funded from restricted reserves where the specific activity meets the restriction placed on a fund and unrestricted reserves for all other activities. At 30th June 2021 the charity had unrestricted reserves of £7,915 (2020 £22,908) and restricted reserves of £33,765 (2020 £28,518). Taking into account the nature of the charity's income streams, the trustees are of the view that reserves at these levels are sufficient.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity's governing document is its constitution, which follows the CIO - Association Model and was registered with the Charity Commission on 14 April 2015.
Recruitment and appointment of new trustees
Trustee vacancies are circulated 3-4 months before the AGM (held in June each year) amongst all our member clubs with a full description of the role including responsibilities.
Approved by order of the board of trustees on 20th April 2022 and signed on its behalf by:
B A Dix - Trustee
Page 2
Independent Examiner's Report to the Trustees of The Wheelchair Football Association CIO
Independent examiner's report to the trustees of The Wheelchair Football Association CIO ('the Charity')
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 30th June 2021.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
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 section 145(5) (b) of the 2011 Act.
Independent examiner's 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 Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records.
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.
S. T. Bramall, BSc., F.C.A., Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA
20th April 2022
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The Wheelchair Football Association CIO
Statement of Financial Activities for the year ended 30th June 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 442 Charitable activities 3 Core activities 1,810 Other trading activities 2 7,556 Other income - Total 9,808 EXPENDITURE ON Charitable activities 4 Core activities 24,801 NET INCOME/(EXPENDITURE) (14,993) RECONCILIATION OF FUNDS Total funds brought forward 22,908 TOTAL FUNDS CARRIED FORWARD 7,915 |
Year ended 30.6.21 Restricted Total fund funds £ £ - 442 68,779 70,589 - 7,556 - - 68,779 78,587 63,532 88,333 5,247 (9,746) 28,518 51,426 33,765 41,680 |
Period 1.4.19 to 30.6.20 Total funds £ 2,132 94,360 25,594 2 122,088 125,139 (3,051) 54,477 51,426 |
|---|---|---|
The notes form part of these financial statements
Page 4
The Wheelchair Football Association CIO
Balance Sheet 30th June 2021
| Notes CURRENT ASSETS Debtors 9 Cash at bank CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
2021 £ 7,726 45,706 53,432 (11,752) 41,680 41,680 41,680 7,915 33,765 41,680 |
2020 £ 9,745 44,567 54,312 (2,886) 51,426 51,426 51,426 22,908 28,518 51,426 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 20th April 2022 and were signed on its behalf by:
B A Dix - Trustee
The notes form part of these financial statements
Page 5
The Wheelchair Football Association CIO
Notes to the Financial Statements for the year ended 30th June 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Practice 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'. 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 directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
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.
2. OTHER TRADING ACTIVITIES
| Year ended 30.6.21 £ Catering and events 1,551 Equipment sales 5,505 Sponsorships 500 7,556 |
Period 1.4.19 to 30.6.20 £ 6,516 1,578 17,500 |
|---|---|
| 25,594 |
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2021
3. INCOME FROM CHARITABLE ACTIVITIES
| Year ended 30.6.21 Activity £ National league fees Core activities 4,500 Memberships Core activities - Training Core activities 10 Affiliations Core activities 1,800 Grants Core activities 64,279 Cup fees Core activities - 70,589 Grants received, included in the above, are as follows: Year ended 30.6.21 £ The Football Association Limited 25,000 Sports England 15,400 Lottery Funding 4,347 Boost Funding MDUK 6,868 Britford Trust 12,664 64,279 |
Period 1.4.19 to 30.6.20 £ 24,265 5,697 2,384 8,790 51,728 1,496 |
|---|---|
| 94,360 | |
| Period 1.4.19 to 30.6.20 £ 41,050 - - 10,678 - |
|
| 51,728 |
Grants received, included in the above, are as follows:
4. CHARITABLE ACTIVITIES COSTS
Core activities
| Direct Support Costs (see costs (see note 5) note 6) £ £ 78,652 9,681 |
Totals £ 88,333 |
|---|---|
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2021
5. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Period | |||
|---|---|---|---|
| 1.4.19 | |||
| Year ended | to | ||
| 30.6.21 | 30.6.20 | ||
| £ | £ | ||
| Trustees' expenses | - | 3,600 | |
| Salary and hosting | 63,532 | 60,465 | |
| Venue hire | 699 | 16,520 | |
| Other expenditure | 2,190 | 2,799 | |
| Equipment and repairs | 5,505 | 9,957 | |
| Classification costs | - | 2,077 | |
| Referee costs | - | 8,965 | |
| Insurance | 1,549 | 4,738 | |
| Coaching costs | 4,043 | 444 | |
| Education costs | 1,124 | - | |
| Bad debts | 10 | 303 | |
| 78,652 | 109,868 | ||
| 6. | SUPPORT COSTS | ||
| Governance | |||
| costs | |||
| £ | |||
| Core activities | 9,681 | ||
| Support costs, included in the above, are as follows: | |||
| Period | |||
| 1.4.19 | |||
| Year ended | to | ||
| 30.6.21 | 30.6.20 | ||
| Core | Total | ||
| activities | activities | ||
| £ | £ | ||
| Accountancy and legal fees | 2,680 | 1,307 | |
| Travel, hotels, subsistence | 236 | 6,142 | |
| Website and advertising | 6,765 | 7,822 | |
| 9,681 | 15,271 |
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Period | ||
|---|---|---|
| 1.4.19 | ||
| Year ended | to | |
| 30.6.21 | 30.6.20 | |
| £ | £ | |
| Examiners fee | 1,180 | 1,307 |
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2021
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30th June 2021 nor for the period ended 30th June 2020.
Trustees' expenses
| Year ended 30.6.21 £ Trustees' expenses - 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other debtors 4,838 Prepayments 2,888 7,726 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other creditors 9,392 Accruals and deferred income 2,360 11,752 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021 Unrestricted Restricted Total fund fund funds £ £ £ Current assets 19,667 33,765 53,432 Current liabilities (11,752) - (11,752) 7,915 33,765 41,680 12. MOVEMENT IN FUNDS Net movement At 1.7.20 in funds £ £ Unrestricted funds General fund 22,908 (14,993) Restricted funds Grants and partnership fundings 28,518 5,247 TOTAL FUNDS 51,426 (9,746) |
Period 1.4.19 to 30.6.20 £ 3,600 2020 £ 7,700 2,045 9,745 2020 £ 706 2,180 2,886 2020 Total funds £ 54,312 (2,886) 51,426 At 30.6.21 £ 7,915 33,765 41,680 |
|---|---|
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2021
12. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 9,808 Restricted funds Grants and partnership fundings 68,779 TOTAL FUNDS 78,587 Comparatives for movement in funds At 1.4.19 £ Unrestricted funds General fund 17,222 Restricted funds Grants and partnership fundings 37,255 TOTAL FUNDS 54,477 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 70,360 Restricted funds Grants and partnership fundings 51,728 TOTAL FUNDS 122,088 |
Resources Movement expended in funds £ £ (24,801) (14,993) (63,532) 5,247 (88,333) (9,746) Net movement At in funds 30.6.20 £ £ 5,686 22,908 (8,737) 28,518 (3,051) 51,426 Resources Movement expended in funds £ £ (64,674) 5,686 (60,465) (8,737) (125,139) (3,051) |
|---|---|
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2021
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th June 2021.
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