Company giStratIon number.. 09907850 Charity registration number: 1167916 WOODHALL SPA UNITED FOOTBALL CLUB LIMITED TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 astar CERIFIED cCLAlIs Astar Certified Accountants
Woodhall Spa United Football Club Limited Contents Page Trustees, Report Independent Examiner's Report Statement of Financial Activities (including Income and Expenditure Account) Balance Sheet Notes to the Financial Statements The following pages do not form part of the statutory accounts: Detailed Statement of Financial Artivities (including Income and Expenditure Account) io
Woodhall Spa United Football Club Limited Company No. 09907850 Trustees. Report For The Year Ended 31 May 2025 The trustees present their report and the financial statements for the year ended 31 May 2025. Reference and Administrative Details Trustees Mr A Avison Mr l Draper (resigned 1510812025) Ms S Draper Mr M Webb (resigned 0311012024) Mr D Wells Mr J Willerton Ms N Willerton Charity Number 1167916 Company Number 09907850 Independent Examiner Tara Kemp FCCA Astar Certified Accountants ACCA Unit 6 Blackthorn Way Five Mile Business Park Lincoln Lincolnshire LN4 IBF Page I
Woodhall Spa United Football Club Limited Trustees. Report (continued) For The Year Ended 31 May 2025 Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Art 2006. The trustees, report was approved by the board of trustees and signed on its behalf by: Ms N Willerton Trustee 30/0112026 Page 2
Woodhall Spa United Football Club Limited Independent Examiner's Report to the Trustees of Woodhall Spa United Football Club Limited For The Year Ended 31 May 2025 report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025. Responsibilities and Basis of Report As the charity trustees of the Company (and also its dirertors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 1"the 2006 Act"). Having satisfied myself that the accounts of the Cornpany are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Art'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) {bl of the 2011 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: l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or 2. the accounts do not accord with those records- or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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,. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). 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. Tara Kemp FCCA 3010112026 Unit 6 Blackthorn Way Five Mile Business Park Lincoln Lincolnshire LN4 IBF Page 3
Woodhall Spa United Football Club Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025 2025 2024 Unrestricted Unrestricted funds funds Notes INCOME AND ENDOWMENTS FROM: Charitable activities: Woodhall Spa United Football Club Limited Investments 76,790 53,424 277 76,790 53,701 EXPENDITURE ON: Raising funds Charitable activities: (46,242) (34,52 1) Woodhall Spa United Football Club Limited (17,839) (13,521) (64,081) (48,042) NET INCOME 12,709 5,659 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 12,709 5,659 Total funds brought forward 244,384 238,725 TOTAL FUNDS CARRIED FORWARD 12 257,093 244,384 The notes on pages 6 to 9 form part of these financial statements. Page 4
Woodhall Spa United Football Club Limited Balance Sheet As At 31 May 2025 2025 2024 Unrestricted funds Total funds Notes FIXED ASSETS Tangible Assets 223,401 226,415 223,401 226,415 CURRENT ASSETS Debtors Cash at bank and in hand io 4,924 32,183 1,041 18,270 37,107 19,311 Creditors: Amounts Falling Due Within One Year li (3,415) { 1,342) NET CURRENT ASSETS {LIABILITIES) 33,692 17,969 TOTAL ASSETS LESS CURRENT LIABILITIES 257,093 244,384 NET ASSETS 257,093 244,384 FUNDS OF THE CHARITY Unrestricted Funds 257,093 244,384 TOTAL FUNDS 12 257,093 244,384 For the year ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Att with respett to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies Subject to the small companies regime. On behalf of the board Ms N Willerton Trustee 3010112026 The notes on pages 6 to 9 form part of these financial statements. Page 5
Woodhall Spa United Football Club Limited Notes to the Financial Statements For The Year Ended 31 May 2025 l. General Information Woodhall Spa United Football Club Limited is a company limited by guarantee. incorporated in , registered number 09907850 and registered charity number 1167916. The registered office is 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements 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 I January 2019)" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources All income is recognised in the Statement of Financial Artivities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 2.3. Tangible Fixed Assets and Depreciation Tangible fixed asset5 are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold Plant & Machinery Fixtures & Fittings in accordance with the property 20% RB 20% RB 2.4. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value. and bank overdrafts. Investment Income 2025 2024 Unrestricted Unrestricted funds funds Interest on short-term deposits 277 4. Net Income/(Expenditure) The net income is stated after charging/{crediting): 2025 2024 Depreciation of tangible fixed assets - owned 3,364 1,978 Page 6
Woodhall Spa United Football Club Limited Notes to the Financial Statements (continued) For The Year Ended 31 May 2025 Analysis of Expenditure 2025 Activities undertaken directly Support costs {see note 6) Total Raising funds Woodhall Spa United Football Club Limited 46,242 46,242 17,839 17,839 46,242 17,839 64,081 2024 Activities undertaken directly Support costs {see note 6) Total Raising funds Woodhall Spa United Football Club Limited 34,521 34,521 13,521 13,521 34,521 13,521 48,042 6. Support Costs 2025 Woodhall Spa United Football Club Limited Premises expenses General administration 2,810 11,665 3,364 Depreciation 17,839 2024 Woodhall Spa United Football Club Limited Premises expenses General administration 5,050 6,493 1,978 Depreciation 13,521 7. Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements 120 Page 7
Woodhall Spa United Football Club Limited Notes to the Financial Statements (continued) For The Year Ended 31 May 2025 8. Average Number of Employees Average number of employees during the year was= NIL (2024= NIL) 9. Tangible Assets Land & Property Freehold Plant & Machinery Fixtures & Fittings Totsl Cost As at l June 2024 Additions 209.946 21.094 59 350 231,099 350 As at 31 May 2025 209,946 21,094 409 231,449 Depreciation As at l June 2024 Provided during the period 4.655 3,288 29 76 4,684 3,364 As at 31 May 2025 7,943 105 8,048 Net Book Value As at 31 May 2025 209.946 13,151 304 223,401 As at l June 2024 209.946 16,439 30 226,415 10. Debtors 2025 2024 Due within one year Trade debtors 4,924 1,041 11. Creditors: Amounts Falling Due Within One Year 2025 2024 Trade creditors 2,077 1.338 1,342 Bank loans and overdrafts 3,415 1,342 12. Movement in Funds As at l June 2024 As at 31 May 2025 Income Expenditure Unrestricted funds General.. General unrestricted fund 244,384 76,790 (64,081) 257,093 Total funds 244,384 76,790 (64,081) 257,093 Page 8
Woodhall Spa United Football Club Limited Notes to the Financial Statements (continued) For The Year Ended 31 May 2025 As at l June 2023 As at 31 May 2024 Income Expenditure Unrestricted funds General.. General unrestricted fund 238,725 53,701 (48,042) 244,384 Total funds 238.725 53.701 (48,042} 244,384 13. Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 14. Related Party Disclosures There have been no related party transactions in the reporting period that require disclosure. 15. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company. in the event of a winding up, such an amount as may be required not exceeding £1. Page 9
Woodhall Spa United Football Club Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Charitsble Activities: Woodhall Spa United Football Club Limited Income from charitable activities 76,790 53,424 76,790 53,424 Investments Interest on short term deposits 277 277 76,790 53,701 EXPENDITURE ON: Raising funds Costs of generating funds Kit (35,784) (8,959) 11,499) 126,900) (7,008) (613) FA (46,242) 134,521) Charitable Activities: Woodhall Spa United Football Club Limited Rates {194) 12,616} (7,724) 12,559) {532) {120) {563) {167) (635) {4,415) (836) {3,861) (408) Light and heat Repairs, renewals and maintenance Insurance Telecommunications Independent examiner's fees Accountancy fees Royalties and licence fees payable Bank charges Depreciation (363) (2451 (780) { 1,9781 13,364) (17,839) (13,521) (64,081) 148,042) NET INCOME 12,709 5.659 Page 10