WIRRAL CLUB LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
COMPANY NUMBER- 11092810
CHARITY NUMBER- 11n821
'ACC25AZD4
2PJ09J2023
COMPANIES HCXJSE

WIRRAL CLUB LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
Page
Truslees. Report
ststement of Trustees, Responsibilities
Independent Examine¢$ Report
ststement of Flnancial Activities
Balance Sheet
10
Notes lo the Financial Statements
Pa3e 2

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
The liustees are p￿Sed to present their annual feport the year ended 31$1 December 2022.
The financial 51alements compty th the Chaiities Act 2011. ¢￿panieS Act 2006. A￿untIng and Reporting
by Charities., Slalement of RecorNneThJed Practice applicable to charit*s preparing the* acccMJnts in
accordènce with the Financial Reporting Standard applicable in the UK aThJ Republ￿ of Ireland IFRS102) issued
in January 2022.
OBJECTIVES AND ACTIVITIES
The plincipal aims and objectives of the eharrty are '.
To promote community participation in healthy recreatron by prowding facilities for the playing of rugby union
football, ¢rickel and other sports.
To provide and assist in providin9 facilities for sprt recreation or other leisure time occupation of such
persons who have need of such facilities by reason of their yc4rth, age. infim)ity Lw d1sab1en￿nt. povety or
S￿la1 and economic circumstances or for the public * large in the interests of socral weware arml with the
object of improving their conditsons of lrfe.
To advance the education of children and young people through such means as the directors think fit in
accofdance with the laws of the charity.
Summary of maln activities lo achieve these obie¢ts
Senior Rugby
C¢)aching and training of senior rugby teams foi both mèn and ladies
and the playtrg of matches in varityjs leagues.
Youth Rugby
Co8chirMJ and Irainng of age ￿lated teams from age 13 to 18 and
playing of matches and loumamenls.
Mini Rugby
Coaching and trainiThJ of age re￿ed teams for boys and girls fr
the ages of 5 10 12 * playirg of matches and loumament5.
Senior Crrcket
Coaching and training of senior men's cricket team$ and the playing
of matches and loumamentS.
Junior Cricket
Coxhing and training of age related crithet teams and the playing
of matches and loumaments.
Other Sports
The f&ilil*s are used on a ￿ular basis by an archery club and
senic* and junior foolball teams.
Page 3

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
Public Benefit
The trustees continue to follow the Charrty Commissionerfs guidance on public benefiL The Wirral Club facililies
a￿ used on an annual basis by sevefal local charities and societies.
ACHIEVEMENTS AND PERFORMANCE
DLtring the year the Club has provided sporting fac1h1￿$ lo ly)th tts members and the WKler ccrfnmunty. The facilities
and coaching provisim have enabled the dub to build on past successes and a number of improvements have
been made lo the club's facilrties. The Trustees are Ihereftye 5ab"sfied the Club's perfornan¢e.
FINANCIAL REVIEW
Income for the year totalled Q31.452. including dmdend income of £55,1)00 Irom the club's IradiThJ subsidiary Wirral Club
Trading Limited arNI a s￿rtiC legw of £20.000 whrch is S￿'eCt to cets"n condrtions and has therelore been included as
restricted funds.
Expenditure ￿ the period totsll8d £186,779 leaving an unrestrKted surplus ot£44,673 and reslricled Surplus of £20,000.
At 31st December 2022 the chariL3ble company's resen￿ stcKrfJ at £409.394.
The Club enjoyed a goc*J year in 2022 ￿th strong sales IhroughouL S*$ in the summer months continue
lo be lower bul the Club is working intr0dL￿lng cycling duriThJ this penc*J.
Membership remains strong within rugby. ar￿ cricket are actwely working tr) bLxJst numbers. Touch rugby has been
recently introduced and is pwng popular to draw past merthrs back into rugby albef( at a Slighlty sl¢)wer pace.
Page 4

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Docum•nt
rral Club Limited is a wistered Charity and company lirrnied by guarantee. It is govemed by its Memorandum and
Articles of Association dated the 1st December 2017. Every member undertakes to eontribLrte to the a$sels of the
ompany. in the event of being wound up vthilg he or she is a rrEmber. not exceedin9 £1.
Membership is open to any indNidual ￿ organisation interested in w￿}10￿"ng the objects for which il was fom￿￿.
Oryanisational SINC￿19
The trustees are also its directors. Directors are subject to retirement by rotalpJn every three years. Casual
vacancies are filled as required in accordance wrth the Art￿leS ofA$soc￿1￿Jn.
Induetion and Training of Trustee4
Twslees are 8ppoinled on the basis of their **ility to brirrfj to the board a range of skills to assist in the
governan¢e and development of the Charity. Chanty Cc¥nmission lilerature is given to all trustee5 on an On￿oing
basis lo as51St them to undeisWd their legal responsibtirties. cand￿ateS undwgo an indu¢tion process.
Candidates are then voted on by the Charity's membern * Ihe annual general meets"ng.
Risk Managem•nt
The Board of twstees continues lo review the major risks to which the organisatK)n is exposed and systems
have been established to minimise these risks.
Inv•stment Policy
The Trustees have the powerto arrarkge for 1nvestff￿nts or other property of the Charity to be hehj in the name
of a nominee company acting under the of lh& Trustees or of a fin￿CHI expert acting under tlleii
instructions. and to pay any reasonable fee required.
Reserlos Pollcy
It Is the poli¢y of the charitable company to maintain unrestrided funds. which are f￿e reseNes at a level which
wll allow the Charity to Cover its adivityés fw three months should no fvrther funding be received.
At the end of the finanual year, ￿n￿StriCted funds l0ts118d £389.394 of which £254,189 is represented by tangible fixed
assets, leaving a surplus of free reserves of £135.205. The charitable company estimates three months running costs
to be approximately £24.000.
Page 5

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Nama
al CIL￿ Limrted
Charity Registration Number
11092810
Company Registration Nurnber
1177821
Registered Office
The Memorial gr￿nd
Thomton CunI￿n Road
rral
CH63 OLT
The Trustees
melan￿ Caffol
Sarah J(Mes
Beverfey McKinney
Samud O'connell
John Phythvan
Andrew Procler
Gary Walters
Ronald (resigned 19101f23}
Mark Comford (appointed 19101123)
Cornpany Secretary
Melanie Carrol
Independent Examln*r
Stephen Chee
By order of the
John Phythian
L I September 2023
Page 6

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
Company law requires the Directors to prepare ffinancial ststemenls for eath financial perK#J that give a true and
fair view of the slate of affai￿ of the company and its income and expenditu￿ for that period.
In preparing those financial statements, the Directors are required to..
select suitable acctyjnting policies and then apply them consistently..
makejud9ements and estimates that are rea$￿able and prudent..
prepare the financial staiements on a going concem basis unless it is inappropriate
to presume that the company will continue as a going concem..
slate whether applicable accouniing standards have been followed, subj.ect to any material
departure disdosed and exptained in the financial statements.
The direclots are responsible for keeping proper accounting record5 whKh discbse with reasonable a￿Ur3¢Y
at any lime the financial position of Ihe eompany and to enab￿ them to ensure that Ihe financial accounts
comply wilh the Companie5 Act 20069. They a￿ also ￿SponSIb￿ for safeguarding the assets of the company
and hencg for taking reasonable steps for pre¥entKM and detection of fral￿ and other irregulari(ies.
Page 7

WIRRAL CLUB LIMITED
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIRRAL CLUB LIMITED
I report on the accounts of the tharrtabfe company for the yew ended 31st December 2022, wthich are set QLrt on pajes 9 10
16.
Respective responsibilities of trU￿t*S and eyaminer
The charity's Ifuslees {who are also the directofs of the company for the purposes of company law) are responsible for the
preparation of the accounts. The trustees consbyer that an audrt is not required for this year under section 144121 of the
Charitie5 Acl 2011 {the 2011 Acl) * that ￿ independent examination is required.
It is my ￿SponSIbl11ty to '.
examine the accounts under sertion 145 of the 2011 Att,
follow the procedures laid down in the General Dirertions qiven by the Charity Commission (under section
1451511b) of the 2011 Act. and
state whether particular matters have come to my attenkn"on.
Basis of the independent examinerfs veport
My examination was eatr￿d out in ac¢ortlan¢e with Genefal Direcb'ons gwen by the Charity Commission. An examination
includes a review of the accounting records kept by the eharity and a comparison of the accounts presented wth those
re￿rds. 11 also includes ¢onsKleration of any unusual rtems or discbsures in the accounts, and seeking explanations from
you as Iruslees eoncerning any such matters. The prLKedures undertaken do not provkle all the evidence that would be
required in an audrt, and consequentty no ¢2pin￿￿ is gNen as lo whether the &counls present a 'lrue and fair vwi, and the
report is limited to those malters set oul in the statement bel￿.
Independent examinefs statement
In connection vmth my examinat¢on. no matter has come lo my attention..
(11 whKh gives me reasonabfe cause to trAieve that in, any materral respect. the requirements
to keep accounting records in accordance with section 386 of the Companies Act 2006., and
to p￿pare accounts which accord vAth the accounting records and compty with the accounting
requirements of Sect￿ 3* of the Cc¥npanies Act 2006 and wth the methods and principles of the
ststemenl of Recommended Practice.. A¢countsng and Reporting by Charrties have not been met," or
{2} lo which, in my opinion. attention should be dravm in order to enable a proper underslanding of the accounts to be
reached.
Stephen Chee
10 Grange R¢)ad
We$1 Kirby
Wirral
CH48 4HA
2 1 September 2023
Page 8

Chartty No
Company No
Wirral Club Limited
1177821
11092810
Statement of Financial Activities
Including Income and Expenditure account
31st December 2022
Unrnstrieted Restri¢t•d
nds 2022 funds 2022
Totsl funds
2022
2021
Ineome
Income and •ndowm•nts from:
Donalions and legacles
Charitable acbvrties
Investrnents
Separate material itsm of irKome
other IrKome
54,108
87.313
55.111
20.0(10
74.108
87.313
55,111
7 10.037
97.245
14,920
14.920
8.222
Total
Expenditur•
Expenditure on-
Raising funds
Charitable acbvrtj.ès
Separate material èxpensè rtem
Other
211,452
20,000
231,452
21 S.511
186,779
186,779
152,269
Total
186.779
186,779
152,269
Net incomell•xpendilurel before tax
Tax payable
24,673
20.000
44.673
63,242
Net incomel(expenditurel
Extraordinary items
Oth•r recognised gainslllosse51=
Gains and losses on ￿￿*￿ats"on ol fixed assets
Other gainslllosses)
24,fj73
2Q,000
44,673
63.242
Net movem•nt in funds
24.673
20.000
44.673
63.242
Re¢onciliation of funds-
Total fund5 brought f<)Th¥ard
Totsl funds carried lorward
364.721
364,721
301,479
389,394
20,000
409,394
364.721
P￿e9

Charity No
Cornpany No
Wirral Club Limited
1177821
11092810
Balance Sheet as at
31st December 2022
2022
2021
As rtsl•ted
FIXED ASSETS
Tanglbk fixed a$sets
254,189
259.087
Inveslm•nt in Subsidiary
CURRENT ASS￿5
Stock in Hand
Debtors
Ca$h ot bank •nd in hand
2,529
24.￿7
160.386
187.472
2.317
33.047
103.380
138.744
REDITORS
Amounts falling within onè y•ar
11,450
10.349
NET CURRENT ASSETS
176.022
128.395
TOTAL ASSETS LESS CURRENT UA8IUTIES
430.212
387.483
CREDITORS
Amounts fallin9 aft•r one y•ar
20,818
22,762
NET ASSErs
409,394
364.721
Unrostricted funds
R•stricted Funds
TOTAL FUNDS
389.394
20.000
409,394
364.721
364.721
These accounts h8¥e ￿en Iho F￿an(la1 Repytrng appltabfe in Ihe UK and Republic of
Irel8t7d (FRS102J
The company entitled to exempton Irofft audit Lvthr$47Toff Ihe C•n*sAci 2006 ￿18￿￿9 lo sm81 companies.
The mgmbers hav8 notfyquirod Ihfj ctwwnylo obtam an audfftl ￿ ac0¥￿ wrfh 58dKWJ 476 oflhe Ctryan￿S A¢1 3006.
8rtountMw records and 1h8prepafat￿ of èccounts
Signed on behaifof th• Board ofTrustees onzknptember 2023
Twu818•
Trnstre
Page 10

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
1. Limited Llability
The Charity ts a ￿rnpany limited by gLwantee. Exh memberfs liabilty 15 limited to £1.
2. Accounting policies
Basis of accounting
These accounts have been prepared undei the historical cosl convenb"r)n tmth item$ ￿ognised al cost or
transa¢tion value unless otherw5e ststed in the relevant note(sl to these a¢Munts. The finanoal statements
have been prepared in accordance the Ststemenl Of Recommended Practice.. Accounts'ng and Reporting by
Charities, in accordance wth the Finanoal Reporting Standard applicable in the UK and Republic of Ireland { FRS.
issued on 16th Juty 2014" updated 2nd February 2017 and Ihe Chanties Act 2011 and Company Act 2006.
Going ¢oncem
The Trustees have reasonable eXpectat￿n that the company wiif be able to conb'nue in operation* extstence
for the frjoseeable fU￿re.
Funds Accounting
Llnre51ri¢ted fund$ are the chanvs free reserve$ a¥￿la?￿e for the trustees to distribLrte in accordance with the
charitable company's charitable objeth"ves.
Restricted funds are subjeci to specific restrictive conditions imposed by the donor. All restricted funds are
ac¢ounled for as restricted income and expenditure and fcrf those purposes charged to Ihe fvnd.
Income Recognition
AJI income is recognised once the charty has efit￿ement to the income, there is suffiaent certainty of ieGeipt and
so it 1$ probable that the income wdl be received. armj the amount of incorne rec*ivable can be meaSU￿d reliabty.
Donations and legacies comprise of donalions and genefal grants wh￿h are recognised in the accounts vthen
received, wth the exception of kno*n legatses are accounted for ￿en their receipt 15 Certain.
date on
%thch their ￿condItiOnal payment is wnfirmed by Ihe donor.
Income from investment relates to bank interest recEived 15 recognised vk*n the amount is certain.
Other income relates to Club rnercharKlise and is rec(¥Jnised twhen the amount is certain.
Expenditure Recognition
Liabilities are ￿e0gniSed as soon as there is a legal or conslnjctive obligation ￿MMitt￿9 the charitable
company to that expenditure. rt is Probable that settlement wll be required and the amount of the obligation can
be measured reliabty.
Page 11

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
Cost of charitsblè activities relate to Ihe operab.on of the Charity comwi&ng of dwect tharitable exwditure to
meet the objectives of the tharitsblé company. Support and g0veMan￿ tsjsls rel81È to the m8nagemert and
operab.on of the organi3xtion arKI also compliance wrth ￿n$brUt￿￿ and statutory requirerrents in producing
the annual rewt. These are deah with in the Statement of FinanrAal Acbwbes when p8yment has been
approved by thè tharilable compwy.
Fixed Assets
Captal expenditure is staled in the balance sheel at cDst less accurnulated deweciation. DepTeoation is provided
to wiile off the cost of each asset over its expected usefijl life as bekm '.
Leasehold Land
150 years from inceplion of bease in 1965
Leaseh¢Ad Land improv•menl$
and buldings
and 10% straight li￿ ba￿$
Office Equipment
20% stratht line ba￿S
Sports Equipment
10% straight line basis
Incrme and gains arè exempt from taxatson as they are applied for charirablè pU￿oSe$ onty. The tharrtable
company beneffts from vawi(>us èxempts.ons from taxab'on afforded by tsx *gi5ktion #nd is not liable to
corporation tax on income or gains falling within those exempticffis.
Page 12

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
Note 3 Income
Analysis of Income
un￿strIcted R•strlet•d
fvnds
income funds Total fvnd$
Prlor yèar
Donations and le
Donations and gifts
Legacies
Sponsorship
a¢ies
7.736
7.736
20.000
24.147
20.686
1.539
25,717
20,000
24,147
20.686
1,539
18.457
Gèneral grants
Other
65.863
Total
S4,108
20.000
74.108
110.037
Charitsbl• activitlés
Pitch Hire
Membership Fees
Match Fee Income
Fests'val Ineorne
Match Day Fee
Fundraising
Social Events
28
51,407
1,240
52.483
1.441
52,483
1,441
1.238
16.347
15,804
87.313
1,238
16,347
15.804
87,313
1,512
37,848
5,210
97.245
Totsl
Invèstments
Bank Interest Receivable
Dividend income
Other
111
55.000
55.000
Tol41
55.111
55,111
Other income
Bar Sales
Merchandise Sales
Miscellaneous Sales
14,920
14.920
8,222
Tolal
14,920
14.920
8.222
Other
Gain M dis
Gain on dis
Olhei
alofatan
ible fixed asset
al of an investsnent
Total
TOTAL INCOME
211.452
20,000
231.452
215.511
Page 13

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
Note 4 Expnditure
Analysis of expenditurn
I￿￿¥ IKom•fundg Tolal fund¥
Prl¢x y•ar
Exp•nditure on charltablo acti¥￿_ Dwttt
Matth Costs
Coac￿9 Costs
Travel & Tours
EQ￿pment Cost5
Fundraisin9 Costs
Match Day Costs
Spcrtsorship Costs
Sooal Event c¢￿1$
Fes￿val Costs
PlaqL*S & Troph￿$
26.￿8
13.047
4.302
5.895
26,1￿8
13,047
4.302
5.895
15.271
7.112
3.077
6.147
3.150
385
529
9.163
15.373
821
1.565
80.813
529
9,163
15.373
821
1.565
80.813
2.764
5,823
545
1.088
45.362
Totsl
Support-stsff Costs
Stsff Cosis
Payroll Agery Fees
Totsl
Support- Pr•ffli￿s Costs
Rent
Waler Rale5
RefjJse Remoyal
Pest Control
C*aniry
Secunty
Li9ht 8 Heat
TV Licerte
TV Sub5ffjptions
Mu*c bc£nce Fees
Telephone & 8roadband
Propety Insurance
NC￿Se Cosl Transfers
13.701
738
3.779
670
16.610
700
12.397
738
3.779
610
16.610
71)0
3.$84
159
5,136
358
2,551
6.517
634
4.163
157
3.033
159
5.136
358
1.286
2.614
12,513
21.138
2.565
13,224
35.5
13.224
35.560
Support- Govern•n¢e Cost8
Accounlaney
Le941
Support. Ofvr ¢osts
Grountl MaiTrlenaTh*
Firsl AHI
Prinbn9 & Slationery
Sundry
Legal Fees
Slaiulory Fees
Repairs & Rer*wals
Planning Fee
Bart Charges
Merthandise Purthase
Exempl VAT
34.493
220
195
34.493
220
195
49.460
42
22
625
323
5.S40
626
625
323
323
3,660
5,540
626
607
5.015
3.201
44.443
71
5.015
3.201
44.443
2.971
61 589
Totsl
Support- Doprecièlion
25.963
25.963
25.963
25.963
24.180
24.180
Totsl
TOTAL EXPÉNDifuRE
186.T19
166.779
152269
P•Je 14

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
Not• 4 Staff Costs & Employ••s
2022
2021
Salaries and wages
Social security costs
Pension costs
Total
No employees received emF4oyee be￿ffts for the Teporbng WKKI ol nKffe than £60,¢)00
Nots 4 Aver•g• h•ad Count In the year
Chaiitable Activities
DirectOf5
2022
2D21
Total
10.0
Note 4 TTUSt¢es' Rgmuneratign and Benefits
There were no trustees. ￿Muneration or other tenefits for the period erNJBd 31st Decembei 2022 {2021 Nil I
Not* 4 Trust¢•s' Expensès
There were no trustees. eXpen￿S for the Per￿ ended 31st December 2022 (2021 Nil }
Note 5 Tangible Fix•d Asséts
Leasehold
Land &
Buildings
Clubhouse
Equipmènt
Sports
Equipment
Total
Cost or Valuatron
At 1 January 2022
Addilions
Disposals
At 31 December 2022
465.614
20.165
2.291
1.485
469,390
20,165
485,779
2.291
1.485
489,SSS
D¢pr•clation
At 1 January 2022
Charge for year
At 31 December 2022
208.852
24.512
233.364
356
356
712
1,095
195
1.290
210,303
25.063
235.366
Net Book Value
Al 31 December 2022
252.415
1.579
195
254.189
At 31 De￿mber 2021
256,762
1.935
390
259,087
Page 15

WIRRAL CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2022
Notes contlnued
Debtors
2022
2021
Trade debtors
Taxation
Prepaymènts and ac¢rued incon
Oue from Subsidiary
758
6,300
17,499
24.557
1,323
17.746
13,978
33.¢)47
7 CrndStors . amowt falllng due within one year
As r•statsd
2021
2022
Trade creditors
Loan
Deferret1 Income
Taxathon and swal security
8,858
2,592
7,757
2,592
Total
11,450
10,349
Y Crèdltors . amount lalllng after one year
As restated
2031
2022
Loans
20.818
20.818
22,762
22,762
8 Movemmt In Funds
Balance at 1
January
2022
Balan¢• al 31
Dec
I￿1)me
Expenses
2022
Unr•stri¢tsd Fund$
364,721
211.452
186,779
389.394
Restr•ctgd Funds
20,000
20.000
Total Funds
364,721
231,452
186.779
409,394
9 Capitsl Commitmènts
The company had no capitsl wnmitments at 31 tkceml>er2022 either contraded for ￿ auihorised by the directors bui
not contracted for.
Limit￿ by Guarant¢•
Every member promises. if the Charity 15 dissolved vknile he or she remains a member. to pay £1 towards the ¢osts of
dis$oJution and the liabilities incurred by the Chanty while he or she wa$ a memtér.
Page 16