## **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
Page 1
**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:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. 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
Page 3
**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|
Page 6
continued...
**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**|
|---|---|
Page 7
continued...
**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|
Page 8
continued...
**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**|
|---|---|
Page 9
continued...
**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)|
|---|---|
Page 10
continued...
**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.
Page 11