Silverfin false false 31/05/2025 01/06/2024 31/05/2025 B Ansell 20/05/2017 M J S Ashley 01/09/2024 06/06/2020 P Bailey 13/07/2018 N B Barnes 17/07/2003 D Burkett 14/07/2025 06/06/2020 J P Christian 06/06/2020 R Crawford 21/05/2019 J Hull 19/06/2023 L Irons 19/06/2023 D Lewis 19/06/2023 A Mcilvaney D Rahilly 14/07/2025 17/07/2003 C J Wood 17/06/2014 Neil Boyd Barnes 12 November 2025 The principal activity of the Company during the financial year was operating a football club. 01804669 2025-05-31 01804669 bus:Director1 2025-05-31 01804669 bus:Director2 2025-05-31 01804669 bus:Director3 2025-05-31 01804669 bus:Director4 2025-05-31 01804669 bus:Director5 2025-05-31 01804669 bus:Director6 2025-05-31 01804669 bus:Director7 2025-05-31 01804669 bus:Director8 2025-05-31 01804669 bus:Director9 2025-05-31 01804669 bus:Director10 2025-05-31 01804669 bus:Director12 2025-05-31 01804669 bus:Director13 2025-05-31 01804669 2024-05-31 01804669 core:CurrentFinancialInstruments 2025-05-31 01804669 core:CurrentFinancialInstruments 2024-05-31 01804669 core:ShareCapital 2025-05-31 01804669 core:ShareCapital 2024-05-31 01804669 core:RevaluationReserve 2025-05-31 01804669 core:RevaluationReserve 2024-05-31 01804669 core:RetainedEarningsAccumulatedLosses 2025-05-31 01804669 core:RetainedEarningsAccumulatedLosses 2024-05-31 01804669 core:LandBuildings 2024-05-31 01804669 core:OtherPropertyPlantEquipment 2024-05-31 01804669 core:LandBuildings 2025-05-31 01804669 core:OtherPropertyPlantEquipment 2025-05-31 01804669 2024-06-01 2025-05-31 01804669 bus:FilletedAccounts 2024-06-01 2025-05-31 01804669 bus:SmallEntities 2024-06-01 2025-05-31 01804669 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 01804669 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 01804669 bus:Director1 2024-06-01 2025-05-31 01804669 bus:Director2 2024-06-01 2025-05-31 01804669 bus:Director3 2024-06-01 2025-05-31 01804669 bus:Director4 2024-06-01 2025-05-31 01804669 bus:Director5 2024-06-01 2025-05-31 01804669 bus:Director6 2024-06-01 2025-05-31 01804669 bus:Director7 2024-06-01 2025-05-31 01804669 bus:Director8 2024-06-01 2025-05-31 01804669 bus:Director9 2024-06-01 2025-05-31 01804669 bus:Director10 2024-06-01 2025-05-31 01804669 bus:Director11 2024-06-01 2025-05-31 01804669 bus:Director12 2024-06-01 2025-05-31 01804669 bus:Director13 2024-06-01 2025-05-31 01804669 bus:Director14 2024-06-01 2025-05-31 01804669 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 01804669 2023-06-01 2024-05-31 01804669 core:LandBuildings 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Company No: 01804669 (England and Wales)

# ORPINGTON ROVERS FOOTBALL CLUB LIMITED

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

ORPINGTON ROVERS FOOTBALL CLUB LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

ORPINGTON ROVERS FOOTBALL CLUB LIMITED

## BALANCE SHEET

As at 31 May 2025
ORPINGTON ROVERS FOOTBALL CLUB LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 507,721 |  | 510,295
|  | 507,721 |  | 510,295
Current assets |  |  |  |
Debtors |  | 7,233 |  | 0
Cash at bank and in hand |  | 84,212 |  | 92,511
|  | 91,445 |  | 92,511
Creditors: amounts falling due within one year | 4 | ( 2,268) |  | ( 2,332)
Net current assets |  | 89,177 |  | 90,179
Total assets less current liabilities |  | 596,898 |  | 600,474
Provision for liabilities |  | ( 48,319) |  | ( 48,319)
Net assets |  | 548,579 |  | 552,155
Capital and reserves |  |  |  |
Called-up share capital |  | 0 |  | 0
Revaluation reserve |  | 344,860 |  | 344,860
Profit and loss account |  | 203,719 |  | 207,295
Total shareholders' funds |  | 548,579 |  | 552,155

For the financial 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Orpington Rovers Football Club Limited (registered number: 01804669) were approved and authorised for issue by the Board of Directors on 12 November 2025. They were signed on its behalf by:

Neil Boyd Barnes Director |

ORPINGTON ROVERS FOOTBALL CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
ORPINGTON ROVERS FOOTBALL CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Orpington Rovers Football Club Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Orpington Rovers Fc, Cockmannings Lane, Orpington, BR5 4HF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### 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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 13 |  | 14

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 June 2024 | 500,000 |  | 52,900 |  | 552,900
At 31 May 2025 | 500,000 |  | 52,900 |  | 552,900
Accumulated depreciation |  |  |  |  |
At 01 June 2024 | 0 |  | 42,605 |  | 42,605
Charge for the financial year | 0 |  | 2,574 |  | 2,574
At 31 May 2025 | 0 |  | 45,179 |  | 45,179
Net book value |  |  |  |  |
At 31 May 2025 | 500,000 |  | 7,721 |  | 507,721
At 31 May 2024 | 500,000 |  | 10,295 |  | 510,295

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 2,268 |  | 2,332