Match Day Centres Ltd Filleted Accounts Cover
Match Day Centres Ltd
Company No. 07207875
Information for Filing with The Registrar
30 June 2024
Match Day Centres Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 June 2024.
Principal activities
The principal activity of the company during the year under review was . The principal activity of the company is operating sports arenas and stadiums.
Directors
The Directors who served at any time during the year were as follows:
T. Cartner
P. Dane
S. Dawson
J. Maguire
G. O'Connor
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
P. Dane
Director
07 February 2025
Match Day Centres Ltd Balance Sheet Registrar
at
30 June 2024
Company No.
07207875
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
1,312,4101,352,582
1,312,4101,352,582
Current assets
Stocks
5
4,8324,002
Debtors
6
54,08553,824
Cash at bank and in hand
335,728357,453
394,645415,279
Creditors: Amount falling due within one year
7
(1,307,659)
(1,327,873)
Net current liabilities
(913,014)
(912,594)
Total assets less current liabilities
399,396439,988
Net assets
399,396439,988
Capital and reserves
Called up share capital
510510
Share premium account
9
779,549779,549
Profit and loss account
9
(380,663)
(340,071)
Total equity
399,396439,988
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2024 the 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 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 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 07 February 2025 and signed on its behalf by:
P. Dane
Director
07 February 2025
Match Day Centres Ltd Notes to the Accounts Registrar
for the year ended 30 June 2024
1
General information
Match Day Centres Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 07207875
Its registered office is:
Highbury House
5 Mill Green
Halstead
England
CO9 2GH
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
Grants receivable
Grants received in the year relate to support for football & equipment purchases and stadium renovations. The grant has been realised in the year to match with the expenditure to which it was intended to contribute.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Freehold buildings
2.5% Straight line
Plant and machinery
25% Straight line
Motor vehicles
25% Straight line
Furniture, fittings and equipment
20/25% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs to purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
1515
4
Tangible fixed assets
Land and buildings
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
£
Cost or revaluation
At 1 July 2023
1,899,49447,69128,15571,7042,047,044
Additions
16,20910,95922,370-49,538
Disposals
--
(28,155)
-
(28,155)
At 30 June 2024
1,915,70358,65022,37071,7042,068,427
Depreciation
At 1 July 2023
592,85131,9461,29268,373694,462
Charge for the year
47,5899,3286,0382,66865,623
Disposals
--
(4,068)
-
(4,068)
At 30 June 2024
640,44041,2743,26271,041756,017
Net book values
At 30 June 2024
1,275,26317,37619,1086631,312,410
At 30 June 2023
1,306,643
15,745
26,863
3,331
1,352,582
5
Stocks
2024
2023
£
£
Raw materials and consumables
4,8324,002
4,8324,002
6
Debtors
2024
2023
£
£
Trade debtors
20,0008,166
Other debtors
32,42639,420
Prepayments and accrued income
1,6596,238
54,08553,824
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
19,16929,167
Other loans
1,230,0001,230,000
Trade creditors
9,46312,656
Taxes and social security
10,462
12,296
Other creditors
1,0091,075
Accruals and deferred income
37,55642,679
1,307,6591,327,873
8
Share Capital
Ordinary A shares of £0.01 each - 31,879.
Ordinary B shares of £0.01 each - 17,079.
Ordinary C shares of £0.01 each - 2,000.

The 'A' Shares, 'B' Shares and 'C' Shares rank pari passu in all respects and for the purpose of determining the rights or entitlements, the same shall be determined by reference to the number of shares and not their nominal value.
9
Reserves
Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
Profit and loss account - includes all current and prior period retained profits and losses.
10
Related party disclosures
Transactions with related parties
As at 30 June 2024, a secured loan of £950,000 (2023 - £950,000) was owed to a fellow subsidiary of the group. Accrued interest of £10,039 (2023 - £12,884) relating to this loan is included within other creditors.

As at 30 June 2024, an unsecured loan of £210,000 (2023 - £210,000) was owed to a fellow subsidiary of the group. Accrued interest of £4,308 (2023 - £3,895) relating to this loan is included within other creditors.

An unsecured loan of £70,000 from minority shareholders remained outstanding at 30 June 2024 (2023 - £70,000). Accrued interest of £1,436 (2023 - £1,300) relating to this loan is included within other creditors.
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
Dane & Co. Limited
The parent's registered office address is:
First Floor
2 Collingwood Street
Newcastle Upon Tyne
NE1 1JF
Match Day Centres Ltd0720787530 June 202401 July 2023false07 February 2025BTCSoftware AP Solution 2024 11.1.0311.1.03true072078752023-07-012024-06-30072078752024-06-30072078752023-06-3007207875core:WithinOneYear2024-06-3007207875core:WithinOneYear2023-06-3007207875core:ShareCapital2024-06-3007207875core:ShareCapital2023-06-3007207875core:SharePremium2024-06-3007207875core:SharePremium2023-06-3007207875core:RetainedEarningsAccumulatedLosses2024-06-3007207875core:RetainedEarningsAccumulatedLosses2023-06-3007207875countries:UnitedKingdom2023-07-012024-06-3007207875bus:RegisteredOffice2023-07-012024-06-3007207875core:OwnedOrFreeholdAssetscore:LandBuildings2023-07-012024-06-3007207875core:PlantMachinery2023-07-012024-06-3007207875core:MotorVehicles2023-07-012024-06-3007207875core:FurnitureFittingsToolsEquipment2023-07-012024-06-30072078752022-07-012023-06-3007207875core:LandBuildings2023-07-0107207875core:PlantMachinery2023-07-0107207875core:MotorVehicles2023-07-0107207875core:FurnitureFittingsToolsEquipment2023-07-01072078752023-07-0107207875core:LandBuildings2023-07-012024-06-3007207875core:LandBuildings2024-06-3007207875core:PlantMachinery2024-06-3007207875core:MotorVehicles2024-06-3007207875core:FurnitureFittingsToolsEquipment2024-06-3007207875core:SharePremium2023-07-012024-06-3007207875core:RetainedEarningsAccumulatedLosses2023-07-012024-06-3007207875bus:SmallEntities2023-07-012024-06-3007207875bus:FullAccounts2023-07-012024-06-3007207875bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3007207875bus:Director22023-07-012024-06-3007207875bus:PrivateLimitedCompanyLtd2023-07-012024-06-30iso4217:GBPxbrli:pure