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WTFC 2020 Final Accounts Final Audit Report 2021-04-21

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WTFC 2020 Final Accounts Final Audit Report 2021-04-21 Warrenpoint Town FC Audited Financial Statements for the year ended 31 December 2020 WARRENPOINT TOWN FC CONTENTS Page Treasurers Report 3 Independent Auditors Report 4 Profit and Loss 5 Balance Sheet 6 Cashflow Statement 7 Notes 8-12 2 WARRENPOINT TOWN FC COMMITTEE REPORT for the year ended 31 December 2020 The Treasurer presents his report and the audited financial statements for the year ended 31 December 2020. Objects The object of the Club is to provide facilities for, and promote participation of the whole community in, the sport of football. In addition to football, the Club seeks to reach out to the wider community to create, provide and make available sporting, social interaction and club facilities for all, but especially for our youth. The Committee The officers who served on the Board during the year are as follows:- Chairman Mr. Connaire McGreevy Vice Chairman Mr. John Bird Honorary Secretary Mr. Jack Gilsenan Honorary Treasurer Mr. Michael McGivern Football Director Mr. Brian Reid Commercial Director Mr. Michael Gilsenan Facilities Director Mr. Michael Gray Financial Review The Financial Year of 2020 was dominated by COVID-19. The Clubs focus was on financial survival. The Club has been able to utilise Government and Sporting grants which has resulted in a higher Income of £312,175 versus £277,096. Other costs were rasied in the fianncial year due to the uncertaintity that surroudned COVID-19 and the return to football. Overall the club has posted a profit of £23,114 which is after a depreciation charge of £25,923. The Danske Bank Premiership was able to start again for Season 20-21 with some fans and then subsequently reduced to behind closed doors. All in all the club has performed fair in 2020 and remians cautious entering 2021. Principal Risks and Uncertainities The Committee sets out the risks and uncertainities that it considers to be associated with the running of a semi professional football club. Due to the nature of a football club there are many risks and inherent uncertainities due to the natuire of participating in competitive sport. We review these Football Competitions - The club participates in the NIFL Premiership which atteacts various revenue Litigation - The club operates the risk of litigation from third parties which are dealt with as they arise. Matchday attendances - Income from matchday tickets is dependent upon Premiership fixtures Covid19 - The ongoing Global Pandemic is a major risk to the Football Club This report was approved by the Board and signed on its' behalf by; Mr. Michael McGivernMichael McGivern Mr Connaire McGreevy Honorary Treasurer Michael McGivern (Apr 21, 2021 11:59 GMT+1) Chairman Date: Date:21 April 2021 Apr 21, 2021 3 4 WARRENPOINT TOWN FC INCOME AND EXPENDITURE ACCOUNT for the year ended 31 December 2020 2020 2019 £ Income Gate receipts and prizes 22,236.00 74,679.00 Broadcasting 4,688.00 3,450.00 Sponsorship and advertising 18,838.00 51,864.00 Subscriptions 29,344.00 27,975.00 Player transfers 10,000.00 Hire of 3G facility 700.00 5,360.00 Mini-soccer 1,707.00 Social & fund-raising events 1,371.00 Catering and refreshments/ Club Merchandise and Clothing 31,266.00 3,833.00 UEFA Solidarity grants 79,333.00 74,553.00 Deferred capital grant income 40,222.00 12,872.00 Donations 9,432.00 Job Retention scheme Claims 16,715.00 - Other Grants- E.g. re. Covid 19 etc 68,833.00 - Finance Income - - Non-operating Income - - 312,175.00 277,096.00 Expenditure Player wages and expenses 95,007.00 86,882.00 Amortisation/Impairment of intangible assets - players - Coaches Wages 38,486.00 22,590.00 Staff Wages 3,253.00 Staff Expenses 24,387.00 Coaching Expenses 15,803.00 Physio 2,926.00 11,755.00 Kits and training expenses 40,997.00 19,957.00 Match-day expenses 5,015.00 3,430.00 Transport and travel 5,557.00 16,206.00 Laundrette 3,655.00 4,195.00 Trophies 513.00 League, pitch and referee fees 12,595.00 19,878.00 Rent - 3,575.00 Rates and electricity 2,266.00 14,156.00 Clubhouse maintenance and expenses 6,131.00 15,189.00 Pitch and ground maintenance 12,021.00 19,311.00 Insurance 4,005.00 3,157.00 Professional fees 6,000.00 1,500.00 Player on loan cost 6,003.00 Bank charges 487.00 542.00 Subscriptions 875.00 - Employee Benefits Expenses Live Streaming Fees 993.00 - General Expenses 2,322.00 104.00 Depreciation 25,923.00 26,096.00 Total Operating expenses 290,320.00 293,423.00 Loss/(Profit) on disposal of tangible fixed assets - - Finance Expenses - - Non-operating Expenses - - Tax expense - - Profit/Loss after Taxation 21,855.00 - 16,327.00 Approved by the Board and signed on its' behalf by; Mr. Michael McGivern Michael McGivern Honorary Treasurer Michael McGivern (Apr 21, 2021 11:59 GMT+1) Date: Apr 21, 2021 5 WARRENPOINT TOWN FC BALANCE SHEET as at 31 December 2020 Note 2020 2019 £ £ FIXED ASSETS Tangibles 9 272,302 297,598 Intangibles 10 - - - 272,302 297,598 CURRENT ASSETS Bank and Cash 203,446 63,942 Other Debtors 150 21,149 Stock 2 11,700 13,831 VAT 6 3,213 1,736 PAYE 1,519 - 220,028 98,922 CURRENT LIABILITIES - - Deferred Income (52,268) (40,222) Creditors 8 (91,043) (67,998) (143,311) (56,239) NET CURRENT ASSETS 76,717 (7,562) LONG TERM LIABILITIES Deferred Income (167,325) (180,196) Bank Loan (50,000) (217,325) (180,196) NET ASSETS 131,694 109,840 Represented by: ACCUMULATED FUND Opening balance 109,840 126,167 Net surplus/(deficit) for period 21,855 (16,327) Closing balance 131,694 109,840 Approved by the Committee and signed on its' behalf by; Mr. Michael McGivern Honorary Treasurer Michael McGivern Michael McGivern (Apr 21, 2021 11:59 GMT+1) Date: Apr 21, 2021 6 WARRENPOINT TOWN FC CASH FLOW STATEMENT for the year ended 31 December 2020 2020 2019 £ £ Cash generated from operating Activities Operating surplus/(deficit) 21,855 (16,327) Reconciliation to cash generated from operating activities: Depreciation 25,923 26,096 Deferred Grant Income (826) (233) Movement in stocks 2,131 (8,831) Movement in creditors 21,526 43,106 Movement in VAT Debtor/Creditor (1,477) (5,500) Movement in Loans 50,000 Movement in Debtors 20,998 (8,590) Cash generated from operating Activities 140,130 29,721 Cash Generated from Investing Activities Fixed Asset additions (627) (29,283) Cash Generated from Financing Activities - - Net movement In cash 139,503 438 Opening Cash and Bank 63,943 63,505 Closing Cash and Bank 203,446 63,943 Consisting of: Cash 800 800 Bank FT 5,215 50,995 Bank Danske 197,431 12,148 203,446 63,943 Approved by the Board and signed on its' behalf by; Mr. Michael McGivern Michael McGivern Honorary Treasurer Michael McGivern (Apr 21, 2021 11:59 GMT+1) Date: Apr 21, 2021 7 WARRENPOINT TOWN FC NOTES TO THE ACCOUNTS for the year ended 31 December 2020 1 ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements. 1.1 Basis of accounting The accounts are prepared on the going concern principal and in accordance with the historical cost convention. 1.2 Fixed assets and depreciation The clubhouse contribution represents the club's financial payments towards the cost of the clubhouse facility, portacabin and fittings of £50,333 written off over the 25 year term of the lease from Newry and Mourne District Council. Equipment and machinery in the balance sheet is depreciated at 10% per annum on a reducing balance basis Pitches and ground development in the balance sheet consists of the clubs's contribution to the capital cost of the 3G pitch facility, main pitch improvements, planning costs, engineers/ survey fees & perimeter fencing depreciated on a straight line basis over the 25 year term of the lease from Newry & Mourne District Council. The grandstand, terracing, turnstile and toilet block value in the balance sheet of £192,846 represents the total capital cost to the club of the upgrade to the facilities at Milltown (including a contibution of £270,300 from Newry and Mourne District Council), after providing for depreciation on a straight line basis over the 25 The capital grant from the Council has been amortised correspondingly over the lease term. Goalposts and nets are shown at cost less depreciation of 15% per annum on a reducing balance basis. Kit and training equipment are shown as cost less depreciation of 50% per annum on a straight line basis. 1.3 Income Income is stated net of value added tax, where applicable. Income from player transfers has been recognised in full in the Income and Expenditure Statement. 1.4 Stocks Stocks are stated at the lower of cost and net realisable value. Where necessary, provision is made for obsolete, slow moving and defective stock. (continued) 8 WARRENPOINT TOWN FC NOTES TO THE ACCOUNTS for the year ended 31 December 2020 1.5 General Information The financial statements cover the indivdiual entity, Warrenpoint Town FC, for the year ended 31st December 2020. Their address is 88 Upper Dromore Rd, Warrenpoint, BT34 3PN. The financial statements are presented in pounds sterling, which is also the operating currency of the entity. 2 Stocks Stocks in the balance sheet represent the estimated cost of the stocks of training equipment, football kits and medical kits along with stock for resale held at 31 December 2020.
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