mailes Goldie CHAR TERED ACCOUNIANTS REGISTERED CHARITY NUMBER: 1161260 The Wheelchair Football Association CIO Unaudited Financial Statements 30 June 2024 st18025.1 ildih8 ICA4W CHARTERED ACCOUNTANTS
The Wheelchair Football Association CIO Contents of the Financial Statements for the yoar onded 30th June 2024 Page Reference and Admlnlstrative Dotalls Report of the Truste08 Independent Examlner's Report Statemont of Flnanclal Acllvltl•8 Balance Shoot Not05 to tho Financlal Staloment8 7 to 12
The Wheelchair Football Association CIO Reference and Administrative Details for the year ended 30th June 2024 TRUSTEES J Bolding Miss C McNicol L 8rennan (Treasurer) B A Dix (Chair from 1.11.2020) (reslgned 16.7.2023) A J Dowding P Gorman A Nweke (resigned 16.7.2023) R Thompson (Wice chair) M Stevens (Secretary) D Williams (Chair from 16.7,2023) J Humphries (appolnted 16.7.2023) PRINCIPAL ADDRESS clo 8imiingham County FA Ray Hall Lane Birmingham West Midlands 843 6JF REGISTERED CHARITY NUMBER 1161260 INDEPENDENT EXAMINER Smalles Goldie Chartered Accountants Regent's Court Princess Street Hull Easl Yorkshire HU2 8BA Page 1
The Wheelchair Football Association CIO Report of the Trustees for the year ended 30th June 2024 The trustees present their report with the financial statements of the charty for the year ended 30th June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Stalement of Recommended practi 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 20191. OBJECTIVES AND ACTIVITIES Significant activities and Chairman's report Another financial year of strong growth for The WFA. This year has seen many momentous achlevements on the pitch (and some near misses In the case of England finishing runners-up in the World Cup final in Sydney), as well as the readying of our new three- season Medium Term Strategy (WS), being launched at the start of the 202412025 season - an ambitious plan focused on what we do but doing it even better. The strategy sets out a plan and key priorities in building an even stronger pr¢)Juct and environment for our players, with an aim to significantly increase participation in the sport. Substantlal Investment has been made Into equipment to enable us to support clubs Sn transitioning into the sport. Enhanced partnerships and commerclal relationships have been identified and agreed ahead of next season, again readying investment alongside the MTS. Bringing in increased commercialily will be essential in order to achieve our ambition. We deeply thank PTC Therapeutics for their incredible generosity over the years as their support comes to an end. This year has bought about unprecedented and record reachlengagement across all our social media platforms - further strengthened by Ihe commissioning of our very own Powerchair Football Podcast. More people are watching and engaging with our sport than ever before settlng a huge opportunity and a foundation for success in future years. The continued support and hard-work of our National Development Manager and growing the game - with even mor8 clubs and individuals being introduced to Powerchair Football for the first lime. And to our friends at The Football Association for their willingness to support at both grassroois and elite level - Ih8nk you so very much. This Is a wonderful community full of passionate people who deserve us as Trustees lo act wilh painstaking excellence, providing sustainable opportunity for the players to play the game they love and grow as Individuals. My personal thanks go to the considerable 'anny' 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 Ihe charity can continue to mt 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 reseNes for all other activilies. At 30th June 2024, the charity had unrestricted reserves of £26.991 {2023 £24,738) and restricted reserves of £61.208 (2023 £49,403). Taking into account the nature of the charity's income streams. the trustees are of the view that SerVeS at these levels are sufficient. Page 2
The Wheelchair Football Association CIO Report of the Trustees for the year ended 30th June 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity's governing document is its constitution, which follows the CIO Association Model and was registered V¥ith 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 31 March 2025 and signed on its behalf by; P.- v/,11 D Wllllams - Trustee Page 3
Independent Examinerfs Report to the Trustees of The Wheelchair Football Association CIO Independent examlnerfs report to the trustees of The Wheelchair Football Association CIO I report to the charity trustees on my examination of the accounts of The Wheelchair Football Association CIO (the Trust) for the year ended 30th June 2024. Responsibllltles and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 <'the Acl,). I report in respect of my examination of the Trust's accounts carried oul under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5Xb) of the Act. Independent examlner's statement I have Gompleted my examination. I confimi that no malerial matters have come to my attention in connection with the examination giving me cause to believe that In any materfal respect: accountlng records were nol kept in respect of the Trust as requlred by Section 130 of the Acl., or the account5 do not accord with those records., or the accounts do nol comply with the appllcable requirements concerning the fomi and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair vlew which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters In connection wlth 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., Smalles Goldle Chartered Accountants Regent's Court Princess Street Hull East Yorkshlre HU2 8BA Date.. 31 March 2025 Page 4
The Wheelchair Football Association CIO Statement of Financial Activities for the year ended 30th June 2024 2024 Total funds 2023 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6,095 6,095 2,680 Charitable actlvftie8 Core activities 49,796 124,871 174,667 171,061 Other trading activities 28,030 Totsl 124871 201,771 EXPENDITURE ON Charitable activities Core activilies Direcl costs 87,134 113,066 200,200 163,831 Total 113 066 200 200 163,831 NET INCOME 2,253 11,805 14.058 37,940 RECONCILIATION OF FUNDS Total funds brought forward 24,738 49,403 74.141 36,201 TOTAL FUNDS CARRIED FORWARD 26,991 61,208 74,141 The notes form part of these financial statement5 Page 5
The Wheelchair Football Association CIO Balance Sheet 301h June 2024 2024 2023 Notes FIXED ASSETS Tangible assets 37,498 CURRENT ASSETS Debtors Cash at bank 10 30,787 40,486 14,405 80,621 71,273 95,026 CREDITORS Amounts falling due wlthln one year 11 (20,572) {20,885) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 88.199 74,141 NET ASSETS 88,199 74.141 FUNDS Unrestricted funds Restricted funds 13 26,991 61,208 24,738 49,403 TOTAL FUNDS The financial statements were approved by the Board of Trustees and authorised for Issue on 31 March 2025 and were signed on its behalf by: D billlliams - Trustee The notes form part of these financial statements Page 6
The Wheelchair Football Association CIO Notes to the Financial Statements for the year ended 30th June 2024 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 Charits'es SORP (FRS 102) 'Accounling and Reporting by Charilies.. ststement of Recommended practi 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. InGomo All income Is recognlsed in the Slatement of Financlal Activities once ihe charily has entitlement to the funds, it IS Probable thal the Income will be received and the amount can be measured reliably. Expendlturo Liabilities are recognised a5 expenditure as soon as there is a legal or constructive obligation commitling the charily 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 lo the category. Where costs cannol be directly atlribuled to particular headings they have been allocated to activities on a basis consislent with the use of resources. Tangiblo fixed assets Depreciation is provided al the following annual rates in order to write off each asset over its estimated useful life. Wheelchairs and equipment IT equipment slraight line over 10 years straight line over 3 years Taxation The charity is exempl from tax on its charitable activities. Fund accountlng Unreslricted funds can be used in accordance with the charitable objectlves at the discretlon of the trustees. Restricted funds can only be used for particular restricted purposes within Ihe oblects of the charlty, 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 Ihe notes to the financial statements. OTHER TRADING ACTIVITIES 2024 2023 Catering and events Equipmenl sales Sponsorships 11,144 8,852 13,500 7,996 5.034 15,000 33,496 28,030 Page 7 continued...
The Wheelchair Football Association CIO Notes to the Financial Statements - continued for the year ended 30th June 2024 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Core activities Core activities Core activlties Core activities Core activities Core activities Core activities Nats'onal league fees Memberships Training Affiliations Grants Cup fees RETP development 31,780 5,087 750 6,815 124,871 31,166 5,170 1,875 7,509 124.067 1,274 3.070 174 667 171,061 Grants received, included In the above, are as follows: 2024 2023 The Football Association Llmiled The Football Association Llmiled - Development East of England Lottery Funding Harrison Trust Amazon Streaming Boost Funding LCFC Boost Funding Rotherham UEFA Children's Fund 25.000 25,000 22.100 44.745 7,000 25,222 38,591 13,196 7.195 4,300 36,589 124 871 124,067 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 5) Support costs {see note 6) Totals Core activities 177 147 200,200 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Truslees, expenses Salary and hosting Venue hire and end of season events Other expenditure Travel, hotels & subsistence Equipment and repairs Referee costs Insurance Coaching costs Education costs Bad debts Club development costs 3,497 74.806 29,473 1,931 14,718 14.277 16,934 2,819 1,228 75,427 24,601 3,124 16,729 5,397 14,258 3,757 5.777 485 7,782 2,383 17 117 177.147 147,463 Page 8 continued...
The Wheelchair Football Association CIO Notes to the Financial Statements - continued for the year ended 30th June 2024 SUPPORT COSTS Governance costs Core activities Support costs, included in the above. are as follows: 2024 Core activities 2023 Total actlvities Accountancy and leg81 fees Travel, holels. subsistence Website and advertislng Consultancy Depreciation of tangible fixed assets 2,340 7,265 5,216 2,000 1.692 4,926 7,750 2,000 23,053 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 30th June 2024 nor for Ihe year ended 30th June 2023. Trustees. expenses 2024 2023 Trustee5' expenses 1,228 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 2,680 2,680 Charltable activitles Core activities 46,994 124,067 171,061 Other trading activities 28.030 28,030 Totsl 77,704 124,067 201,771 EXPENDITURE ON Charltable activlties Core activities Direct StS 87,347 96,484 163.831 Totsl 67,347 96,484 163,831 NET INCOME 10,357 27,583 37,940 Page 9 continued...
The Wheelchair Football Association CIO Notes to the Financial Statements - continued for the year ended 30th June 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continuad Unrestricled Reslricled fund funds Totsl funds RECONCILIATION OF FUNDS Total funds brought fOard 14,381 21,820 36,201 TOTAL FUNDS CARRIED FORWARD 24.738 49.403 TANGIBLE FIXED ASSETS Wheelchalrs and equipment IT and equipment Totals COST Addillons DEPRECIATION Charge for year NET BOOKVALUE At 30th June 2024 37,498 At 30th June 2023 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors Prepayments 27,187 3,600 10,805 3,600 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors Accruals and deferred income 6.232 9,193 11,692 20.885 Page 10 continued...
The Wheelchair Football Association CIO Notes to the Financial Statements - continued for the year ended 30th June 2024 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Total funds 2023 Total funds Unrestricted Restricted fund funds Fixed assets Current assets Current liabilities 37,498 23,710 37,498 71,273 20 572) 47,563 20,572 95,026 20,885) 61,208 74.141 13. MOVEMENT IN FUNOS Nel movement in funds At 30.6.24 At 1.7.23 Unrestrictgd funds General fund 24,738 2,253 26,991 Restricted funds Grants and partnership fundings UEFA Children's Fund 49,403 {21,208) 28,195 11.805 61.208 TOTAL FUNDS Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds Generel fund 89.387 (87,134) 2,253 Restrictod funds Grants and partnershlp fundings UEFA Children's Fund 88,281 36,590 1109,489) {21,208) 33,013 124871 113,066 TOTAL FUNDS 214,258 200 200) Page 11 continued...
The Wheelchair Football Association CIO Notes to the Financial Statements - continued for the year ended 30th June 2024 13. MOVEMENT IN FUNDS- continued Comparatlves for movement in funds Net movement in fijnds At 30.6.23 At 1.7.22 Unre8trlcted funds General fund 14,381 10.357 24,738 Restrict•d fund8 Grants and partnership fundlngs 21,820 27.583 49.403 TOTAL FUNDS Comparative net movement in funds, Included In the above are as follows: Incoming resources ReSoUrS expended Movement in funds Unr08trictod funds General fund 77,704 (67,347) 10.357 Restricted funds Grant5 and partnership fundings 124,067 (96.484) 27,583 TOTAL FUNDS 201,771 163,831) 37,940 Grants and partnershlp fundlng reserve represents various unexpended grants and funding received for specific purposes. UEFA Children's Fund represents a capital grant to fund the purchase of 6 bullet power chairs lo be loaned to clubs to increase child participation In the sport. 14. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30th June 2024. Page 12