REGISTERED CHARITY NUMBER: 1161260
The Wheelchair Football Association CIO
Unaudited Financial Statements
30th June 2022
SD-0209363-1-6
The Wheelchair Football Association CIO
Contents of the Financial Statements for the year ended 30th June 2022
| 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 | 10 |
The Wheelchair Football Association CIO
Reference and Administrative Details for the year ended 30th June 2022
TRUSTEES C McNicol (Welfare Officer) L Brennan (Treasurer) S D Baxter (resigned 31.7.2022) A J Dowding B A Dix (Chair from 1.11.2020) J Bolding (Player Representative) A Nweke R Thompson (Vice Chair) P Gorman 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 2022
The trustees present their report with the financial statements of the charity for the year ended 30th June 2022. 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
After Covid, this season will be known as the season of getting back to normal. But what is normal for our sport? There’s nothing normal about it, what with transporting players to venues around the country, having great PAs for the players, or parents taking on the role and then there’s the great team of volunteers in the form of the Trustees, referees, game day helpers, the live streaming team, etc.
They are all helping make the sport grow.
As a nationwide Charity we help to structure, support, and develop both new and old clubs and help them grow. Having two National Leagues and 5 Regional Leagues this means there is lots to do.
We now also have the end of season WFA cup game being broadcast live on mainstream television together with a professional commentating team. This has taken our fantastic sport to new heights! Channel 4 also screens highlights show.
How great is that! We have come such a long way from not being able to play during lock down and I am so proud of the whole team. They have all done such a fantastic job to get us to where we are now ready for the next season.
I will finish with a very important message …. "We are nothing without our players, but we could not do what we do without the volunteers.”
They are amazing people, and our thanks go out to you all.
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 2022 the charity had unrestricted reserves of £14,381 (2021 £7,915) and restricted reserves of £21,820 (2021 £33,765). 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 19 April 2023 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 2022.
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
-
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
Date: 19 April 2023
Page 3
The Wheelchair Football Association CIO
Statement of Financial Activities for the year ended 30th June 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 4,670 Charitable activities 3 Core activities 42,603 Other trading activities 2 26,230 Total 73,503 EXPENDITURE ON Charitable activities 4 Core activities 67,037 NET INCOME/(EXPENDITURE) 6,466 RECONCILIATION OF FUNDS Total funds brought forward 7,915 TOTAL FUNDS CARRIED FORWARD 14,381 |
Restricted fund £ - 50,105 - 50,105 62,050 (11,945) 33,765 21,820 |
2022 Total funds £ 4,670 92,708 26,230 123,608 129,087 (5,479) 41,680 36,201 |
2021 Total funds £ 442 70,589 7,556 78,587 88,333 (9,746) 51,426 41,680 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
The Wheelchair Football Association CIO
Balance Sheet 30th June 2022
| 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 |
2022 £ 10,472 37,526 47,998 (11,797) 36,201 36,201 36,201 14,381 21,820 36,201 |
2021 £ 7,726 45,706 53,432 (11,752) 41,680 41,680 41,680 7,915 33,765 41,680 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 19 April 2023 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 2022
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
| Catering and events Equipment sales Sponsorships |
2022 £ 6,483 9,147 10,600 26,230 |
2021 £ 1,551 5,505 500 |
|---|---|---|
| 7,556 |
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2022
3. INCOME FROM CHARITABLE ACTIVITIES
| Activity National league fees Core activities Memberships Core activities Training Core activities Affiliations Core activities Grants Core activities Cup fees Core activities Grants received, included in the above, are as follows: The Football Association Limited Sports England Lottery Funding Boost Funding MDUK Britford Trust Harrison Trust 4. CHARITABLE ACTIVITIES COSTS Core activities 5. DIRECT COSTS OF CHARITABLE ACTIVITIES Trustees' expenses Salary and hosting Venue hire and events Other expenditure Travel, hotels & subsistence Equipment and repairs Referee costs Insurance Coaching costs Education costs Bad debts |
Direct Costs (see note 5) £ 115,262 |
2022 £ 28,760 4,508 800 7,235 50,105 1,300 92,708 2022 £ 26,237 - - 16,868 - 7,000 50,105 Support costs (see note 6) £ 13,825 2022 £ 843 62,050 20,163 1,267 10,792 8,652 7,256 3,158 431 - 650 115,262 |
2021 £ 4,500 - 10 1,800 64,279 - 70,589 2021 £ 25,000 15,400 4,347 6,868 12,664 - 64,279 Totals £ 129,087 |
2021 £ 4,500 - 10 1,800 64,279 - |
|---|---|---|---|---|
| 70,589 | ||||
| 2021 £ 25,000 15,400 4,347 6,868 12,664 - |
||||
| 64,279 | ||||
| 2021 £ - 63,532 699 2,190 - 5,505 - 1,549 4,043 1,124 10 |
||||
| 78,652 |
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2022
6. SUPPORT COSTS
| 6. | SUPPORT COSTS | |||
|---|---|---|---|---|
| Governance | ||||
| costs | ||||
| £ | ||||
| Core activities | 13,825 | |||
| Support costs, included in the above, are as follows: | ||||
| 2022 | 2021 | |||
| Core | Total | |||
| activities | activities | |||
| £ | £ | |||
| Accountancy and legal fees | 2,062 | 2,680 | ||
| Travel, hotels, subsistence | 2,958 | 236 | ||
| Website and advertising | 3,805 | 6,765 | ||
| Consultancy | 5,000 | - | ||
| 13,825 | 9,681 | |||
| 7. | NET INCOME/(EXPENDITURE) | |||
| Net income/(expenditure) is stated after charging/(crediting): | ||||
| 2022 | 2021 | |||
| £ | £ | |||
| Examiners fee | 2,062 | 1,180 | ||
| 8. | TRUSTEES' REMUNERATION AND BENEFITS | |||
| There were no trustees' remuneration or other benefits for the year ended 30th June | 2022 nor for | the | ||
| year ended 30th June 2021. | ||||
| Trustees' expenses | ||||
| 2022 | 2021 | |||
| £ | £ | |||
| Trustees' expenses | 843 | - | ||
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Other debtors | 9,392 | 4,838 | ||
| Prepayments | 1,080 | 2,888 | ||
| 10,472 | 7,726 |
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2022
| 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accruals and deferred income 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted fund fund £ £ Current assets 26,178 21,820 Current liabilities (11,797) - 14,381 21,820 12. MOVEMENT IN FUNDS At 1.7.21 £ Unrestricted funds General fund 7,915 Restricted funds Grants and partnership fundings 33,765 TOTAL FUNDS 41,680 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 73,503 Restricted funds Grants and partnership fundings 50,105 TOTAL FUNDS 123,608 |
2022 2021 £ £ 8,785 9,392 3,012 2,360 11,797 11,752 2022 2021 Total Total funds funds £ £ 47,998 53,432 (11,797) (11,752) 36,201 41,680 Net movement At in funds 30.6.22 £ £ 6,466 14,381 (11,945) 21,820 (5,479) 36,201 Resources Movement expended in funds £ £ (67,037) 6,466 (62,050) (11,945) (129,087) (5,479) |
|---|---|
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The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2022
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1.7.20 | in funds | 30.6.21 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 22,908 |
(14,993) | 7,915 |
| Restricted funds | ||
| Grants and partnership fundings 28,518 |
5,247 | 33,765 |
| TOTAL FUNDS 51,426 |
(9,746) | 41,680 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 9,808 |
(24,801) | (14,993) |
| Restricted funds | ||
| Grants and partnership fundings 68,779 |
(63,532) | 5,247 |
| TOTAL FUNDS 78,587 |
(88,333) | (9,746) |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th June 2022.
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