**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:
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
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|
Page 6
continued...
**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||
Page 7
continued...
**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||
Page 8
continued...
**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)**|
|---|---|
Page 9
continued...
**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.
Page 10