The Wheelchair Football Association CIO
Unaudited Financial Statements
30th June 2023
SD-0213589-1-6
The Wheelchair Football Association CIO
Contents of the Financial Statements for the year ended 30th June 2023
| 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 2023
TRUSTEES C McNicol (Player representative) L Brennan (Treasurer) S D Baxter (resigned 31.7.2022) A J Dowding B A Dix (Chair from 1.11.2020) (resigned 16.7.2023) J Bolding A Nweke (resigned 16.7.2023) R Thompson (Vice Chair) P Gorman M Stevens D Williams (Chair from 16.7.2023) J Humphries COMPANY SECRETARY M Stevens REGISTERED OFFICE c/o Birmingham County FA Ray Hall Lane Birmingham West Midlands B43 6JF 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 2023
The trustees present their report with the financial statements of the charity for the period 1st July 2022 to 30th June 2023. 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
Another financial year of considerable growth for The WFA. When I say growth, I mean growth financially, but also and critically, growing opportunity for the members we serve. That’s the reason we exist as a Charity.
This is a wonderful community full of passionate people who deserve us as Trustees to act with painstaking excellence, providing sustainable opportunity for the players to play the game they love and grow as individuals.
The continued support and hard-work of our National Development Manager and National Development Officer have led to another productive year in terms of growing the game – with even more clubs and individuals being introduced to Powerchair Football for the first time.
Our partnerships have been critical in our growth. The continued generosity of PTC Therapeutics and the wonderful funding and expertise offered by AWS (to name but two) have enabled us to continually push – previous boundaries particularly with regard to the streaming that we now offer within the National League. And The Football Association’s willingness to support at an elite level is truly outstanding – Powerchair Footballers representing England.
My personal thanks go to the considerable ‘army’ of volunteers that exist within our sport. So much effort and time is dedicated by so many people to make the sport happen. For that, and to them, we will always be extremely grateful. Thank you sincerely.
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 2023 the charity had unrestricted reserves of £24,738 (2022 £14,381) and restricted reserves of £49,403 (2022 £21,820). 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 6 April 2024 and signed on its behalf by:
Dean Williams
D Williams - 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 trustees on my examination of the accounts of the Charity for the year ended 30th June 2023.
Responsibilities and basis of report
As the trustees of th ~~e~~ Charity (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 Charities Act 2011('the Act').
I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Act 2011 In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 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 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other then any requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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: 6 April 2024
Page 3
The Wheelchair Football Association CIO
Statement of Financial Activities for the year ended 30th June 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,680 Charitable activities 3 Core activities 46,994 Other trading activities 2 28,030 Total 77,704 EXPENDITURE ON Charitable activities 4 Core activities 67,347 NET INCOME/(EXPENDITURE) 10,357 RECONCILIATION OF FUNDS Total funds brought forward 14,381 TOTAL FUNDS CARRIED FORWARD 24,738 |
Restricted fund £ - 124,067 - 124,067 96,484 27,583 21,820 49,403 |
2023 Total funds £ 2,680 171,061 28,030 201,771 163,831 37,940 36,201 74,141 |
2022 Total funds £ 4,670 92,708 26,230 123,608 129,087 (5,479) 41,680 36,201 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
The Wheelchair Football Association CIO
Balance Sheet 30th June 2023
| 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 |
2023 £ 14,405 80,621 95,026 (20,885) 74,141 74,141 74,141 24,738 49,403 74,141 |
2022 £ 10,472 37,526 47,998 (11,797) 36,201 36,201 36,201 14,381 21,820 36,201 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 6 April 2024 and were signed on its behalf by:
Dean Williams
D Williams - 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 2023
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 |
2023 £ 7,996 5,034 15,000 28,030 |
2022 £ 6,483 9,147 10,600 |
|---|---|---|
| 26,230 |
Page 6
continued...
The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2023
| 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 The Football Association Limited – Development East of England Lottery Funding Boost Funding MDUK Harrison Trust Amazon Streaming 4. CHARITABLE ACTIVITIES COSTS Direct Costs (see note 5) £ Core activities 147,463 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 |
2023 £ 31,166 5,170 1,875 7,509 124,067 1,274 171,061 2023 £ 25,000 22,100 44,745 - 7,000 25,222 124,067 Support costs (see note 6) £ 16,368 2023 £ 1,228 75,427 24,718 3,124 16,729 5,397 14,258 3,757 445 2,363 17 147,463 |
2022 £ 28,760 4,508 800 7,235 50,105 1,300 |
|---|---|---|
| 92,708 | ||
| 2022 £ 26,237 - - 16,868 7,000 - |
||
| 50,105 | ||
| Totals £ 163,831 |
||
| 2022 £ 843 62,050 20,163 1,267 10,792 8,652 7,256 3,158 431 - 650 |
||
| 115,262 |
Page 7
continued...
The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2023
6. SUPPORT COSTS
| 6. | SUPPORT COSTS | ||
|---|---|---|---|
| Governance | |||
| costs | |||
| £ | |||
| Core activities | 16,368 | ||
| Support costs, included in the above, are as follows: | |||
| 2023 | 2022 | ||
| Core | Total | ||
| activities | activities | ||
| £ | £ | ||
| Accountancy and legal fees | 1,692 | 2,062 | |
| Travel, hotels, subsistence | 4,926 | 2,958 | |
| Website and advertising | 7,750 | 3,805 | |
| Consultancy | 2,000 | 5,000 | |
| 16,368 | 13,825 | ||
| 7. | NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 2023 | 2022 | ||
| £ | £ | ||
| Examiners fee | 1,692 | 2,062 | |
| 8. | TRUSTEES' REMUNERATION AND BENEFITS | ||
| There were no trustees' remuneration or other benefits for the year ended 30th June | 2023 nor for the | ||
| year ended 30th June 2022. | |||
| Trustees' expenses | |||
| 2023 | 2022 | ||
| £ | £ | ||
| Trustees' expenses | 1,228 | 843 | |
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Other debtors | 10,805 | 9,392 | |
| Prepayments | 3,600 | 1,080 | |
| 14,405 | 10,472 |
Page 8
continued...
The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2023
| 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 45,623 49,403 Current liabilities (20,885) - 24,738 49,403 12. MOVEMENT IN FUNDS At 1.7.22 £ Unrestricted funds General fund 14,381 Restricted funds Grants and partnership fundings 21,820 TOTAL FUNDS 36,201 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 77,704 Restricted funds Grants and partnership fundings 124,067 TOTAL FUNDS 201,771 |
2023 2022 £ £ 9,193 8,785 11,692 3,012 20,885 11,797 2023 2022 Total Total funds funds £ £ 95,026 47,998 (20,885) (11,797) 74,141 36,201 Net movement At in funds 30.6.23 £ £ 10,357 24,738 27,583 49,403 37,940 74,141 Resources Movement expended in funds £ £ (67,347) 10,357 (96,484) 27,583 (163,831) 37,940 |
|---|---|
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continued...
The Wheelchair Football Association CIO
Notes to the Financial Statements - continued for the year ended 30th June 2023
12. MOVEMENT IN FUNDS - continued
Comparatives for 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 Comparative 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 |
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) |
|---|---|
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th June 2023.
Page 10
Issuer
Smailes Goldie
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