## **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:
1. 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
3. 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**|
|---|---|
Page 9
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
**Document generated** Tue, 9th Apr 2024 7:43:17 UTC
**Document fingerprint** 6bb8b83c7a36e7ad6c9a1cb5d9396aaf
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Fri, 12th Apr 2024 8:49:15 UTC Fri, 12th Apr 2024 9:08:20 UTC Fri, 12th Apr 2024 9:08:20 UTC
Dean Williams - Signer (ce875f807214cb5529f2cf1c6cf6a433) Smailes Goldie - Signer (df44da028130ca0acc0b8206c1e1cda6) Helen Rhodes - Copied In (adf751a93799bbba389925a5ef0b6231)
## **Audit history log**
## **Date**
## **Action**
Fri, 12th Apr 2024 9:08:21 UTC Fri, 12th Apr 2024 9:08:20 UTC Fri, 12th Apr 2024 9:08:20 UTC Fri, 12th Apr 2024 9:08:20 UTC Fri, 12th Apr 2024 9:08:20 UTC Fri, 12th Apr 2024 9:07:54 UTC Fri, 12th Apr 2024 8:49:22 UTC Fri, 12th Apr 2024 8:49:17 UTC Fri, 12th Apr 2024 8:49:16 UTC Fri, 12th Apr 2024 8:49:16 UTC
Fri, 12th Apr 2024 8:49:15 UTC Fri, 12th Apr 2024 8:45:14 UTC Fri, 12th Apr 2024 8:44:59 UTC Tue, 9th Apr 2024 8:22:29 UTC Tue, 9th Apr 2024 7:45:55 UTC Tue, 9th Apr 2024 7:45:52 UTC Tue, 9th Apr 2024 7:45:51 UTC
Document emailed to Helenrhodes@smailesgoldie.co.uk (18.133.185.9) Smailes Goldie viewed the envelope (213.249.229.122) This envelope has been signed by all parties (213.249.229.122) Sent the envelope to Helen Rhodes (Helenrhodes@smailesgoldie.co.uk) for signing (213.249.229.122) Smailes Goldie signed the envelope (213.249.229.122) Smailes Goldie viewed the envelope (213.249.229.122) Smailes Goldie opened the document email. (52.164.206.229) Document emailed to stevebramall@smailesgoldie.co.uk (18.130.252.197) Dean Williams viewed the envelope (86.160.32.56) Sent the envelope to Smailes Goldie (stevebramall@smailesgoldie.co.uk) for signing (86.160.32.56)
Dean Williams signed the envelope (86.160.32.56) Dean Williams viewed the envelope (86.160.32.56) Dean Williams opened the document email. (66.249.93.96) Dean Williams opened the document email. (66.249.93.102) Dean Williams opened the document email. (66.249.92.35) Document emailed to dean.williams@thewfa.org.uk (18.130.64.180) Sent the envelope to Dean Williams (dean.williams@thewfa.org.uk) for signing (213.249.229.122)
Tue, 9th Apr 2024 7:45:02 UTC Tue, 9th Apr 2024 7:45:02 UTC Tue, 9th Apr 2024 7:45:02 UTC Tue, 9th Apr 2024 7:43:25 UTC Tue, 9th Apr 2024 7:43:17 UTC
Helen Rhodes has been assigned to this envelope (213.249.229.122) Smailes Goldie has been assigned to this envelope (213.249.229.122) Dean Williams has been assigned to this envelope (213.249.229.122) Document generated with fingerprint 6bb8b83c7a36e7ad6c9a1cb5d9396aaf (213.249.229.122) Envelope generated by Jordan Tyson (213.249.229.122)