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2024-12-31-accounts

WIRRAL CLUB LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

COMPANY NUMBER - 11092810 CHARITY NUMBER - 1177821

WIRRAL CLUB LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS

Page
Trustees' Report 3 - 6
Statement of Trustees Responsibilities 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 - 16

Page 2

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

WIRRAL CLUB LIMITED

The trustees are pleased to present their annual report for the year ended 31st December 2024

The financial statements comply with the Charities Act 2011,Companies Act 2006,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 (FRS102) issued on 16th July 2014 ; updated 2nd February 2016.

OBJECTIVES AND ACTIVITIES

The principal aims and objectives of the charity are :

Summary of main activities to achieve these objects

Senior Rugby Coaching and training of senior rugby teams for both men and ladies and the playing of matches in various leagues. Youth Rugby Coaching and training of age related teams from age 13 to 18 and playing of matches and tournaments Mini Rugby Coaching and training of age related teams for boys and girls from the ages of 5 to 12 and playing of matches and tournaments. Senior Cricket Coaching and training of senior men's cricket teams and the playing of matches and tournaments

Junior Cricket Coaching and training of age related cricket teams and the playing of matches and tournaments

Other Sports The facilities are used on a regular basis by an archery club and senior and junior football teams.

Page 3

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

WIRRAL CLUB LIMITED

Public Benefit

The trustees continue to follow the Charity Commissioner's guidance on public benefit. The Wirral Club facilities

are used on an annual basis by several local charities and societies.

ACHIEVEMENTS AND PERFORMANCE

During the year the Club has provided sporting facilities to both its members and the wider community. The Facilities and coaching provision have enabled the club to build on its past successes and a number of improvements have been made to the club's facilities. The Trustees are therefore satisfied with the Club's performance.

FINANCIAL REVIEW

Income for the year totalled £235,319

Expenditure in the year totalled £241,103 leaving a deficit of -£5,784.

At 31st December 2024 the charitable company's reserves stood at £375,135.

The Club enjoyed a good year in 2024 however operating costs continue to rise significantly which resulted in a small loss.

Electricity costs are now at their highest so the option of solar will again be considered. Cleaning the clubhouse continues to grow despite a change of supplier.

Page 4

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

WIRRAL CLUB LIMITED

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Wirral Club Limited is a registered Charity and company limited by guarantee. It is governed by its memorandum and Articles of Association dated the 1st December 2017. Every member undertakes to contribute to the assets of the company, in the event of being wound up while he or she is a member, not exceeding £1 Membership is open to any individual or organisation interested in promoting the objects for which it was formed.

Organisational Structure

The trustees are also its directors. Directors are subject to retirement by rotation every three years. Casual vacancies are filled as required in accordance with the Articles of Association.

Induction and Training of Trustees

Trustees are appointed on the basis of their ability to bring to the board a range of skills to assist in the governance and development of the Charity. Charity Commission literature is given to all trustees on an on-going basis to assist them to understand their legal responsibilities. Candidates undergo an induction process. Candidates are then voted on by the Charity's members at the Annual General Meeting.

Risk Management

The Board of trustees continues to review the major risks to which the organisation is exposed and systems have been established to minimise these risks.

Investment Policy

The Trustees have the power to arrange for investments or other property of the Charity to be held in the name of a nominee company acting under the control of the Trustees or of a financial expert acting under their instructions, and to pay any reasonable fee required.

Reserves Policy

It is the policy of the charitable company to maintain unrestricted funds, which are free reserves at a level which will allow the Charity to cover its activities for three months should no further funding be received.

At the end of the financial year, unrestricted funds totalled £375,135 of which £292,205 is represented by tangible fixed assets, leaving a surplus of free reserves of £82,930. The charitable company estimates three months running costs to be approximately £28,000.

£20,000 relating to a legacy received in an earlier year to fund the glass clubhouse extension has been applied to that projec

Page 5

WIRRAL CLUB LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Name Wirral Club Limited Charity Registration Number 11092810 Company Registration Number 1177821 Registered Office The Memorial ground Thornton Common Road Wirral Merseyside CH63 0LT The Trustees Melanie Carrol Noah Moran Appointed 3 September 2024 John Phythian Andrew Procter Gary Walters Beverley McKinney Resigned 14 January 2025 Sam O'Connell Resigned 14 January 2025 Mark Cornford Resigned 8 October 2024 Sarah Jones Resigned 3 September 2024 Graeme Roberts Resigned 30 April 2024/Appointed 14 January 2025 Steven Harvey Appointed 14 January 2025 Company Secretary Melanie Carrol Independent Examiner Stephen Chee By order of the Board John Phythian

14 October 2025

Page 6

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

WIRRAL CLUB LIMITED

Company law requires the Directors to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the company and it's income and expenditure for that year. In preparing those financial statements, the Director's are required to :

to presume that the company will continue as a going concern ;

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for prevention and detection of fraud and other irregularities.

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIRRAL CLUB LIMITED

WIRRAL CLUB LIMITED

I report on the accounts of the charitable company for the year ended 31st December 2024, which are set out on pages 9 to 16.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

It is my responsibility to :

Basis of the independent examiner's report

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stephen Chee

10 Grange Road

West Kirby

Wirral

CH48 4HA 14 October 2025

Page 8

Wirral Club Limited Charity No 1177821
Company No 11092810
Statement of Financial Activities
Including Income and Expenditure account 31st December 2024
NOTE
Income
Income and endowments from:
Donations and legacies
3
Charitable activities
3
Investments
3
Separate material item of income
Other Income
3
Total
Expenditure
Expenditure on:
Raising funds
Charitable activities
4
Separate material expense item
Other
Total
Net income/(expenditure) before tax
Tax payable
Net income/(expenditure)
Extraordinary items
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds 2024
Restricted
funds 2024
Total funds
2024
2023
£
£
£
£
Unrestricted
funds 2024
Restricted
funds 2024
Total funds
2024
2023
£
£
£
£
Unrestricted
funds 2024
Restricted
funds 2024
Total funds
2024
2023
£
£
£
£
Unrestricted
funds 2024
Restricted
funds 2024
Total funds
2024
2023
£
£
£
£
77,411 - 77,411 53,677
100,241 - 100,241 88,915
40,311 - 40,311 35,644
20,000 - 20,000 -
17,356 - 17,356 14,161
255,319 - 255,319 192,397
- - - -
241,103 - 241,103 220,872
20,000 20,000
- - - -
241,103 20,000 261,103 220,872
14,216 (20,000) (5,784) (28,475)
- - - -
14,216 (20,000) (5,784) (28,475)
- - -
- - - -
- - - -
14,216 (20,000) (5,784) (28,475)
360,919 20,000 380,919 409,394
375,135 - 375,135 380,919

Page 9

Wirral Club Limited
Balance Sheet as at
FIXED ASSETS
Tangible fxed assets
5
Investment in Subsidiar
CURRENT ASSETS
Stock in Hand
Debtors
6
Cash at bank and in hand
CREDITORS
Aounts falling due within one year
7
NET CURRENT ASSETS
TOT AL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due afer one year
NET ASSETS
Unrestricted funds
Restricted Funds
TOTAL FUNDS
-
31 st December 2024
2024
£
£
290,450 I
1 I
4,100
15,168
115,195
134,463
25,793~~I~~
108,s10 I
399.121 I
23,9861
375,1351
375,135
-
375,135
£
3,678
31,585
115,574
150,837
27,402
2023
£
281.os1 I
1 I




~~I~~
123.4351
410,4971
29,578~~1~~
380,9191
360,919
20,000
380,919

These accounts have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the Board of Trustees on 14 October 2025

John Phythian

Trustee

----- Start of picture text -----
-
...... ........ . ................................. .
Andrew Procter
Trustee
----- End of picture text -----

Page 10

WIRRAL CLUB LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

1. Limited Liability

The charity is a company limited by guarantee. Each member's liability is limited to £1.

2. Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement Of recommended Practice: Accounting and Reporting by charities, in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland ( FRS1 issued on 16th July 2014; updated 2nd February 2017 and the Charities Act 2011 and Company Act 2006.

Going concern

The Trustees have reasonable expectation that the company will be able to continue in operational existence for the foreseeable future.

Funds Accounting

Unrestricted fund's are the charity's free reserves available for the trustees to distribute in accordance with the charitable company's charitable objectives.

Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure and for those purposes charged to the fund.

Income Recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.

date on

which their unconditional payment is confirmed by the donor.

Income from investment relates to bank interest received and is recognised when the amount is certain.

Other income relates to Club merchandise and is recognised when the amount is certain.

Expenditure Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Page 11

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

WIRRAL CLUB LIMITED

Cost of charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company.

Fixed Assets

Capital expenditure is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over it's expected useful life as below :

Leasehold Land 150 years from inception of lease in 1965 Leasehold Land improvements and buildings 2% and 10% straight line basis Office Equipment 20% straight line basis Sports Equipment 10% straight line basis

Income and gains are exempt from taxation as they are applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions.

Wirral Club Ltd Accounts 2024 SPC working copy.xlsxPage 12

14/10/2025

WIRRAL CLUB LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

Note 3 Income

Analysis of income Analysis of income Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Donations and legacies
Donations andgifts 7,213 - 7,213 4,691
Legacies - - - -
Sponsorship 50,597 - 50,597 36,227
Gift Aid 5,291 - 5,291 9,361
Generalgrants 14,310 - 14,310 3,398
Other - - -
Total 77,411 - 77,411 53,677
Charitable activities
Pitch Hire 1,178 - 1,178 2,010
MembershipFees 59,992 - 59,992 55,102
Match Fee Income 5,037 - 5,037 4,454
Festival Income 1,372 - 1,372 871
Fundraising 24,648 - 24,648 16,858
Match DayPrograms 4,112 - 4,112 2,598
Social Events 3,902 - 3,902 7,022
Total 100,241 - 100,241 88,915
Investments
Bank Interest Receivable 311
-
311 644
Dividend income 40,000
-
40,000 35,000
Other - - - -
Total 40,311 - 40,311 35,644
Other income
Bar Sales - - - -
Merchandise Sales 17,356
-
17,356 14,161
Miscellaneous Sales - - - -
- - - -
Total 17,356 - 17,356 14,161
Other
Gain on disposal of a tangible fixed asset - - - -
Gain on disposal of an investment - - - -
Other - - - -
Total - - - -
TOTAL INCOME
235,319 - 235,319 192,397

Page 13

WIRRAL CLUB LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

Note 4 Expenditure

Analysis of expenditure Analysis of expenditure Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
Prior year
£
£
£
£
Expenditure on charitable activities - Direct
Match Costs 31,766 - 31,766 32,587
CoachingCosts 9,760 - 9,760 8,920
Travel & Tours 6,443 - 6,443 9,113
Equipment Costs 13,862 - 13,862 10,515
FundraisingCosts 3,300 - 3,300 4,084
Match DayProgram Costs 870 - 870 1,070
SponsorshipCosts 17,332 - 17,332 9,797
Social Event Costs 4,721 - 4,721 7,168
Festival Costs 2,803 - 2,803 3,419
Plaques & Trophies 2,195 - 2,195 2,034
Total 93,052 - 93,052 88,707
Support - Staff Costs
Staff Costs - - -
-
Payroll AgencyFees - - -
-
Total - - -
-
Support - Premises Costs
Rent 13,701 - 13,701 17,076
Water Rates 455 - 455 282
Refuse Removal 4,419 - 4,419 4,141
Pest Control 409 - 409 389
Cleaning 22,206 - 22,206 20,567
Security 805 - 805 1,075
Light & Heat 9,583 - 9,583 7,545
TV Licence 159 - 159 159
TV Subscriptions 6,111 - 6,111 5,495
Music Licence Fees 430 - 430 395
Equipment Hire - - - 892
Telephone & Broadband 1,423 - 1,423 976
PropertyInsurance 3,825 - 3,825 3,025
House Cost Transfers (15,223) - (15,223) (14,505)
Total 48,303 - 48,303 47,512
Support - Governance Costs
Accountancy - - -
-
Legal - - -
-
Total - - -
-
Support - Other Costs
Ground Maintenance 42,446 - 42,446 30,000
Event Extra Costs 50 - 50 -
Printing& Stationery 160 - 160 208
Website Costs 238 238 -
Legal & Professional Fees - - - 775
StatutoryFees 396 - 396 396
Repairs & Renewals 7,720 - 7,720 6,633
PlanningFee - - - 977
Bank Charges 1,007 - 1,007 972
Bad Debts - - - 236
Merchandise Purchases 12,236 - 12,236 14,669
Exempt VAT - -
-
Total 64,253 - 64,253 54,866
Support - Depreciation
35,495 - 35,495 29,787
Total 35,495 - 35,495 29,787

TOTAL EXPENDITURE

241,103 - 241,103 220,872

Page 14

WIRRAL CLUB LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

Note 4 Staff Costs & Employees
Salaries and wages
Social security costs
Pension costs
Total
2024
£
2023
£
- -
- -
- -
- -

No employees received employee benefits for the reporting year of more than £60,000

Note 4 Average head count in the year
Charitable Activities
Directors
Total
2024 2023
0.0
0.0
8.0
9.0
8.0
9.0

Note 4 Trustee's Remuneration and Benefits

There were no trustee's remuneration or other benefits for the year ended 31st December 2024 (2023 Nil )

Note 4 Trustee's Expenses

There were no trustee's expenses for the year ended 31st December 2024 (2023 Nil )

Note 5 Tangible Fixed Assets

At 1 January 2024
Asset cost adjustment
Additions
Disposals
At 31 December 2024
Cost or Valuation
Leasehold
Land &
Buildings
£
Clubhouse
Equipment
£
Sports
Equipment
£
Total
£
503,300 5,790 43,124 552,214
(2,006) (2,006)
36,000 4,890 - 40,890
- (541) (1,485) (2,026)
539,300 10,139 39,633 589,072

Depreciation

At 1 January 2024 Disposals Charge for year At 31 December 2024

Net Book Value

At 31 December 2024 At 31 December 2023

260,524 1,589 3,040 265,153
- (541) (1,485) (2,026)
30,395 1,187 3,913 35,495
290,919 2,235 5,468 298,622
248,381 7,904 34,165 290,450
242,776 4,201 40,084 287,061

Page 15

WIRRAL CLUB LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024

Notes continued

6 Debtors

Taxation
Total
Trade debtors
Prepayments and accrued income
Due from subsidiary
2024
£
2023
£
- -
- 2,710
270 10,062
14,898 18,813
15,168 31,585

7 Creditors : amount falling due within one year

Trade creditors
Loans
Deferred Income
Taxation and social security
Total
2024
£
2023
£
25,793 21,810
- 5,592
- -
- -
25,793 27,402

7 Creditors : amount falling due after one year

2024
£
2023
£
23,986 29,578
23,986 29,578

8 Movement in Funds

8 Movement in Funds
Unrestricted Funds
Restricted Funds
Total Funds
Balance at 1
January
Income Expenses Balance at 31
Dec
2024
£
£ £ 2024
£
360,919
255,319
241,103
375,135
20,000 - 20,000 -
380,919 255,319 261,103 375,135

9 Capital Commitments

The company had no capital commitments at 31 December 2024 either contracted for or authorised by the directors but not contracted for.

Limited by Guarantee

Every member promises, if the Charity is dissolved while he or she remains a member, to pay £1 towards the costs of dissolution and the liabilities incurred by the Charity while he or she was a member.

Page 16