S.A. SOCCER LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S D Armstrong

REGISTERED OFFICE:

140 Park Road

Guiseley

Leeds

West Yorkshire

LS20 8EH

REGISTERED NUMBER:

09239345 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

2,727

2,930

CURRENT ASSETS

Debtors

5

1,324

4,903

Cash at bank and in hand

4,681

2,148

6,005

7,051

CREDITORS

Amounts falling due within one year

6

5,910

4,947

NET CURRENT ASSETS

95

2,104

TOTAL ASSETS LESS CURRENT LIABILITIES

2,822

5,034

CREDITORS

Amounts falling due after more than one year

7

(2,232

)

(4,232

)

PROVISIONS FOR LIABILITIES

8

(518

)

(557

)

NET ASSETS

72

245

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

71

244

SHAREHOLDERS' FUNDS

72

245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

S D Armstrong - Director

1.	STATUTORY INFORMATION

S.A. Soccer Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

17,394

2,854

20,248

Additions

-

898

898

At 31 March 2025

17,394

3,752

21,146

DEPRECIATION

At 1 April 2024

15,362

1,956

17,318

Charge for year

508

593

1,101

At 31 March 2025

15,870

2,549

18,419

NET BOOK VALUE

At 31 March 2025

1,524

1,203

2,727

At 31 March 2024

2,032

898

2,930

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Directors' current accounts

1,009

4,608

Prepayments

315

295

1,324

4,903

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

2,000

2,000

Trade creditors

176

176

Tax

2,648

1,669

Other creditors

-

67

Accrued expenses

1,086

1,035

5,910

4,947

The director's loan account is interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,000

2,000

Bank loans - 2-5 years

232

2,232

2,232

4,232

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

518

557

Deferred

tax

£

Balance at 1 April 2024

557

Accelerated Capital Allowances

(39

)

Balance at 31 March 2025

518

The entire provision for deferred taxation relates to accelerated capital allowances.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1.00

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

S D Armstrong

Balance outstanding at start of year

4,608

4,588

Amounts advanced

11,482

8,437

Amounts repaid

(15,081

)

(8,417

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,009

4,608

The loan to the director is interest free and repayable on demand.

The loan was repaid through a dividend on 19 December 2025.

11.	ULTIMATE CONTROLLING PARTY

Mr S D Armstrong has a beneficial interest in the entire issued share capital and therefore controls the company.