mailes Goldie
CHAR TERED ACCOUNIANTS
REGISTERED CHARITY NUMBER: 1161260
The Wheelchair Football Association CIO
Unaudited Financial Statements
30 June 2024
st￿￿18025.1￿
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 m￿t
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 fO￿ard
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
ReSoUr￿S
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