2025-06-30-accounts

The Wheelchair Football Association CIO

Unaudited Financial Statements

30th June 2025

The Wheelchair Football Association CIO

Contents of the Financial Statements for the year ended 30th June 2025

	Page
Reference and Administrative Details	1
Report of the Trustees	2 to 3
Independent Examiner's Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Financial Statements	7 to 13

The Wheelchair Football Association CIO

Reference and Administrative Details for the year ended 30th June 2025

TRUSTEES

J Bolding Mrs C Goldsborough L Brennan (Treasurer) A J Dowding P Gorman R Thompson (Vice chair) (resigned 20.11.2024) M Stevens (Secretary) D Williams (Chair) J Humphries S Evans C Cook

PRINCIPAL ADDRESS 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 2025

The trustees present their report with the financial statements of the charity for the year ended 30th June 2025. 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 strong growth for The WFA, one year into the Medium-Term Strategy (MTS).

A year of increased opportunities for players and clubs, together with record reach/engagement metrics, and a record attendance for Powerchair Football in England.

A year that saw substantial increases in both restricted and unrestricted reserves - helping safeguard the immediate future of the sport.

A huge thank you to The Bruce Wake Trust and Slater and Gordon for their incredibly kind and generous donations.

This year saw the launch of The WFA’s Benevolent Fund with initial donations reaching just over £49,000. A fund that will be built over the medium term to enable the support of players/clubs in terms of potential financial hardship in years to come.

We deeply thank Optegra for their wonderful generosity across the financial year as their support comes to an end.

The support and hard-work of our National Development Manager and National Development Officer have enabled us to grow the game even further - with more clubs and individuals being introduced to Powerchair Football for the very first time. Thank you to both.

And to our friends at The Football Association for their continued willingness to support at both grassroots and elite level - thank you so very much.

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.

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.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Wheelchair Football Association (WFA) is the national governing body for powerchair football in England, overseeing all aspects of the sport's delivery, development and governance, from grassroots to elite level. We work to ensure powerchair football is accessible, inclusive and sustainable, offering meaningful opportunities for people with physical impairments to engage in the game.

Our role covers club development, competition delivery, player pathways, workforce training and wider community engagement.

Page 2

The Wheelchair Football Association CIO

Report of the Trustees

for the year ended 30th June 2025

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 2025 the charity had unrestricted reserves of £123,323 (2024 £26,991) and restricted reserves of £78,679 (2024 £61,208). Taking into account the nature of the charity's income streams, the trustees are of the view that reserves at these levels are sufficient.

Reserves policy

The trustees consider that the current level of reserves will enable the charity to operate at its current level and to continue to grow in strength.

The trustee's continue to review the administrative controls and systems to ensure that all sources of income are enhances sufficiently to enable the future development of the sport.

FUTURE PLANS

We will continue to develop and promote the sport of powerchair football, supporting new and developing clubs with our existing national powerchair loan scheme and we aim to increase visibility of the sport and its athletes to encourage particiaption growth.

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.

Charity constitution

The WFA is led by an executive committee that comprises up to 12 trustee positions. These trustee's work on a voluntary basis and are elected at the Annual General Meeting for a period of three years. The executive committee works in conjunction with the WFA staff and a selection of subcommittees to deliver and guide the WFA's work.

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 16th April 2026 and signed on its behalf by:

D Williams - Trustee

Page 3

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

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 2025.

Responsibilities 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 Act').

I report in respect of my examination of the Trust's accounts carried out 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(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust 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 than any requirement 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., FCA

Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA

16th April 2026

Page 4

The Wheelchair Football Association CIO

Statement of Financial Activities for the year ended 30th June 2025

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 84,163 Charitable activities 4 Core activities 86,534 Other trading activities 3 52,069 Total 222,766 EXPENDITURE ON Charitable activities 5 Core activities 126,434 NET INCOME 96,332 RECONCILIATION OF FUNDS Total funds brought forward 26,991 TOTAL FUNDS CARRIED FORWARD 123,323	Restricted funds £ 49,243 46,408 - 95,651 78,180 17,471 61,208 78,679	2025 Total funds £ 133,406 132,942 52,069 318,417 204,614 113,803 88,199 202,002	2024 Total funds £ 6,095 174,667 33,496 214,258 200,200 14,058 74,141 88,199

The notes form part of these financial statements

Page 5

The Wheelchair Football Association CIO

Balance Sheet

30th June 2025

Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Debtors 12 Cash at bank CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS	2025 £ 33,518 13,675 195,382 209,057 (40,573) 168,484 202,002 202,002 123,323 78,679 202,002	2024 £ 37,498 30,787 40,486 71,273 (20,572) 50,701 88,199 88,199 26,991 61,208 88,199

The financial statements were approved by the Board of Trustees and authorised for issue on 16th April 2026 and were signed on its behalf by:

D Williams - 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 2025

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Wheelchairs and equipment	- straight line over 10 years
IT equipment	- Straight line over 3 years

Taxation

The charity is exempt from 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. DONATIONS AND LEGACIES

General donations WFA Benevolent Fund donations Donation from Slater & Gordon Donation from Bruce Wake Trust	2025 £ 4,163 49,243 10,000 70,000 133,406	2024 £ 6,095 - - - 6,095

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The Wheelchair Football Association CIO

Notes to the Financial Statements - continued

for the year ended 30th June 2025

3. OTHER TRADING ACTIVITIES

Catering and events Equipment sales Sponsorships 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 RETP development Core activities

4. INCOME FROM CHARITABLE ACTIVITIES

Grants received, included in the above, are as follows:

The Football Association Limited Lottery Funding Harrison Trust Amazon Streaming Boost Funding LCFC Boost Funding Rotherham UEFA Children's Fund SJP Charitable Foundation CHARITABLE ACTIVITIES COSTS Direct Costs (see note 6) £ Core activities 185,029	2025 £ 29,583 38,440 7,000 968 - - - 2,500 78,491 Support costs (see note 7) £ 19,585	2024 £ 25,000 38,591 - 13,196 7,195 4,300 36,589 - 124,871 Totals £ 204,614

5. CHARITABLE ACTIVITIES COSTS

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The Wheelchair Football Association CIO

Notes to the Financial Statements - continued

for the year ended 30th June 2025

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Travel and subsistence Salary and hosting recharges 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 SUPPORT COSTS Core activities Support costs, included in the above, are as follows: Accountancy and legal fees Travel, hotels, subsistence Website and advertising Consultancy Professional fees Depreciation of tangible fixed assets

2025 2024 £ £ 2,411 3,497 84,862 74,806 31,977 29,473 2,612 1,931 14,467 14,718 3,980 14,277 20,347 16,934 3,086 2,819 13,345 4,648 6,246 5,777 827 485 869 7,782 185,029 177,147 Governance costs £ 19,585 2025 2024 Core Total activities activities £ £ 2,510 2,340 8,404 7,265 1,880 5,216 - 2,000 250 - 6,541 6,232 19,585 23,053

7. SUPPORT COSTS

Support costs, included in the above, are as follows:

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.

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The Wheelchair Football Association CIO

Notes to the Financial Statements - continued for the year ended 30th June 2025

8. TRUSTEES' REMUNERATION AND BENEFITS - continued Trustees' expenses Travel and subsistence 9. STAFF COSTS The average monthly number of employees during the year was as follows: Administration No employees received emoluments in excess of £60,000. Staff costs are recharged from Birmingham County Football Association. 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 6,095 Charitable activities Core activities 49,796 Other trading activities 33,496 Total 89,387 EXPENDITURE ON Charitable activities Core activities 87,134 NET INCOME 2,253 RECONCILIATION OF FUNDS Total funds brought forward 24,738 TOTAL FUNDS CARRIED FORWARD 26,991	2025 £ 2,411 2025 2 Restricted funds £ - 124,871 - 124,871 113,066 11,805 49,403 61,208	2024 £ 3,497 2024 2 Total funds £ 6,095 174,667 33,496 214,258 200,200 14,058 74,141 88,199

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The Wheelchair Football Association CIO

Notes to the Financial Statements - continued for the year ended 30th June 2025

11. TANGIBLE FIXED ASSETS

Wheelchairs and equipment £ COST At 1st July 2024 35,765 Additions - At 30th June 2025 35,765 DEPRECIATION At 1st July 2024 3,577 Charge for year 3,576 At 30th June 2025 7,153 NET BOOK VALUE At 30th June 2025 28,612 At 30th June 2024 32,188 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accruals and deferred income 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted funds funds £ £ Fixed assets - 33,518 Current assets 158,990 50,067 Current liabilities (35,667) (4,906) 123,323 78,679	IT equipment £ 7,965 2,561 10,526 2,655 2,965 5,620 4,906 5,310 2025 £ 10,367 3,308 13,675 2025 £ 26,113 14,460 40,573 2025 Total funds £ 33,518 209,057 (40,573) **202,002 **		Totals £ 43,730 2,561 46,291 6,232 6,541 12,773 33,518 37,498 2024 £ 27,187 3,600 30,787 2024 £ 6,232 14,340 20,572 2024 Total funds £ 37,498 71,273 (20,572) 88,199

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The Wheelchair Football Association CIO

Notes to the Financial Statements - continued

for the year ended 30th June 2025

15. MOVEMENT IN FUNDS

Net movement At 1.7.24 in funds £ £ Unrestricted funds General fund 26,991 96,332 Bruce Wake Trust - - 26,991 96,332 Restricted funds Grants and partnership fundings 28,195 (28,195) UEFA Children's Fund 33,013 (3,577) WFA benevolent fund - 49,243 61,208 17,471 TOTAL FUNDS 88,199 113,803 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 222,766 Restricted funds Grants and partnership fundings 46,408 UEFA Children's Fund - WFA benevolent fund 49,243 95,651 TOTAL FUNDS 318,417 Comparatives for movement in funds At 1.7.23 £ Unrestricted funds General fund 24,738 Restricted funds Grants and partnership fundings 49,403 UEFA Children's Fund - 49,403 TOTAL FUNDS 74,141

Transfers between At funds 30.6.25 £ £ (70,000) 53,323 70,000 70,000 - 123,323 - - - 29,436 - 49,243 - 78,679 - 202,002 Resources Movement expended in funds £ £ (126,434) 96,332 (74,603) (28,195) (3,577) (3,577) - 49,243 (78,180) 17,471 (204,614) 113,803 Net movement At in funds 30.6.24 £ £ 2,253 26,991 (21,208) 28,195 33,013 33,013 11,805 61,208 14,058 88,199

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The Wheelchair Football Association CIO

Notes to the Financial Statements - continued for the year ended 30th June 2025

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	89,387	(87,134)	2,253
Restricted funds
Grants and partnership fundings	88,281	(109,489)	(21,208)
UEFA Children's Fund	36,590	(3,577)	33,013
	124,871	(113,066)	11,805
TOTAL FUNDS	214,258	(200,200)	14,058
Designated funds:
Bruce wake trust	To support the sustainability of powerchair football in England
	across the immediate, medium and	longer term future of the
	game.

Restricted funds:

Grants and partnership fundings Grants and partnership funding reserve represents various unexpended grants and funding received for specific purposes.

UEFA children's fund UEFA Children's Fund represents a capital grant to fund the purchase of 6 bullet power chairs to be loaned to clubs to increase child participation in the sport.

WFA benevolent fund

For the future use of helping players and clubs that may run into difficulties.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th June 2025.

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