28 false false false false false false false false false false true false false false false false false No description of principal activity 2024-06-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 03373384 2024-06-01 2025-05-31 03373384 2025-05-31 03373384 2024-05-31 03373384 2023-06-01 2024-05-31 03373384 2024-05-31 03373384 2023-05-31 03373384 core:LandBuildings core:LongLeaseholdAssets 2024-06-01 2025-05-31 03373384 core:PlantMachinery 2024-06-01 2025-05-31 03373384 core:FurnitureFittings 2024-06-01 2025-05-31 03373384 bus:RegisteredOffice 2024-06-01 2025-05-31 03373384 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 03373384 bus:Director1 2024-06-01 2025-05-31 03373384 bus:Director3 2024-06-01 2025-05-31 03373384 bus:Director4 2024-06-01 2025-05-31 03373384 bus:Director6 2024-06-01 2025-05-31 03373384 bus:Director8 2024-06-01 2025-05-31 03373384 core:LandBuildings core:LongLeaseholdAssets 2024-05-31 03373384 core:PlantMachinery 2024-05-31 03373384 core:FurnitureFittings 2024-05-31 03373384 core:LandBuildings core:LongLeaseholdAssets 2025-05-31 03373384 core:PlantMachinery 2025-05-31 03373384 core:FurnitureFittings 2025-05-31 03373384 core:AfterOneYear 2025-05-31 03373384 core:WithinOneYear 2025-05-31 03373384 core:WithinOneYear 2024-05-31 03373384 core:ShareCapital 2025-05-31 03373384 core:ShareCapital 2024-05-31 03373384 core:RetainedEarningsAccumulatedLosses 2025-05-31 03373384 core:RetainedEarningsAccumulatedLosses 2024-05-31 03373384 core:LandBuildings core:LongLeaseholdAssets 2024-05-31 03373384 core:PlantMachinery 2024-05-31 03373384 core:FurnitureFittings 2024-05-31 03373384 bus:SmallEntities 2024-06-01 2025-05-31 03373384 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 03373384 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03373384 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03373384 bus:FullAccounts 2024-06-01 2025-05-31 03373384 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 03373384 core:FurnitureFittingsToolsEquipment 2024-05-31 03373384 core:FurnitureFittingsToolsEquipment 2025-05-31
COMPANY REGISTRATION NUMBER: 03373384
Bishop Auckland Football Club Ltd
Filleted Unaudited Financial Statements
31 May 2025
Bishop Auckland Football Club Ltd
Financial Statements
Year ended 31 May 2025
Contents
Page
Officers and professional advisers
1
Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements
2
Statement of financial position
3
Notes to the financial statements
5
Bishop Auckland Football Club Ltd
Officers and Professional Advisers
The board of directors
Mr G Wood
Mr M Kennedy
Mrs C Pearson
Mr AS Coulthard
Mr T Jackson
Registered office
Heritage Park
Stadium Way
St Helen Auckland
Bishop Auckland
County Durham
DL14 9AE
Accountants
Aspire Accounting and Tax
Chartered Certified Accountants
27B Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8BN
Bishop Auckland Football Club Ltd
Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Bishop Auckland Football Club Ltd
Year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bishop Auckland Football Club Ltd for the year ended 31 May 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Bishop Auckland Football Club Ltd, as a body, in accordance with the terms of our engagement letter dated 14 August 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Bishop Auckland Football Club Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bishop Auckland Football Club Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Bishop Auckland Football Club Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bishop Auckland Football Club Ltd. You consider that Bishop Auckland Football Club Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Bishop Auckland Football Club Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Aspire Accounting and Tax Chartered Certified Accountants
27B Harmire Enterprise Park Barnard Castle County Durham DL12 8BN
17 July 2025
Bishop Auckland Football Club Ltd
Statement of Financial Position
31 May 2025
2025
2024
Note
£
£
Fixed assets
Tangible assets
5
340,358
321,233
Current assets
Stocks
4,221
9,600
Debtors
6
10,233
7,782
Cash at bank and in hand
41,921
68,012
--------
--------
56,375
85,394
Creditors: amounts falling due within one year
7
99,519
73,533
--------
--------
Net current (liabilities)/assets
( 43,144)
11,861
---------
---------
Total assets less current liabilities
297,214
333,094
Creditors: amounts falling due after more than one year
8
16,500
---------
---------
Net assets
280,714
333,094
---------
---------
Capital and reserves
Called up share capital
232,523
213,923
Profit and loss account
48,191
119,171
---------
---------
Shareholders funds
280,714
333,094
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Bishop Auckland Football Club Ltd
Statement of Financial Position (continued)
31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 17 July 2025 , and are signed on behalf of the board by:
Mr AS Coulthard
Director
Company registration number: 03373384
Bishop Auckland Football Club Ltd
Notes to the Financial Statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Heritage Park, Stadium Way, St Helen Auckland, Bishop Auckland, County Durham, DL14 9AE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Long leasehold property
-
5% straight line
Plant and machinery
-
10% straight line
Fixtures and fittings
-
10% straight line
Equipment
-
10% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 28 (2024: 26 ).
5. Tangible assets
Long leasehold property
Plant and machinery
Fixtures and fittings
Equipment
Total
£
£
£
£
£
Cost
At 1 June 2024
340,360
56,696
225,163
15,140
637,359
Additions
66,074
66,074
---------
--------
---------
--------
---------
At 31 May 2025
340,360
56,696
291,237
15,140
703,433
---------
--------
---------
--------
---------
Depreciation
At 1 June 2024
143,051
30,489
132,421
10,165
316,126
Charge for the year
16,200
3,709
25,526
1,514
46,949
---------
--------
---------
--------
---------
At 31 May 2025
159,251
34,198
157,947
11,679
363,075
---------
--------
---------
--------
---------
Carrying amount
At 31 May 2025
181,109
22,498
133,290
3,461
340,358
---------
--------
---------
--------
---------
At 31 May 2024
197,309
26,207
92,742
4,975
321,233
---------
--------
---------
--------
---------
6. Debtors
2025
2024
£
£
Trade debtors
10,233
4,732
Other debtors
3,050
--------
-------
10,233
7,782
--------
-------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,493
22,524
Social security and other taxes
5,642
11,855
Other creditors
82,384
39,154
--------
--------
99,519
73,533
--------
--------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
16,500
--------
----