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Company Registration No. 02294920 (England and Wales)
Boston Phoenix Football Club Limited Unaudited accounts for the year ended 31 May 2025
Boston Phoenix Football Club Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Boston Phoenix Football Club Limited Company Information for the year ended 31 May 2025
Directors
M G Vines L Borbely E Graves W S Cooper M Rate C C Chapman
Secretary
E Graves
Company Number
02294920 (England and Wales)
Registered Office
The Stadium Tattershall Road Boston Lincolnshire PE21 9LR
Accountants
7PDS Accountancy Services Limited 20 Maiden Close Skelmersdale Skelmersdale LANCASHIRE WN8 8JL
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Boston Phoenix Football Club Limited for the 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 accounts of Boston Phoenix Football Club Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
7PDS Accountancy Services Limited Member in Practice 20 Maiden Close Skelmersdale Skelmersdale LANCASHIRE WN8 8JL 9 February 2026
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Boston Phoenix Football Club Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
15,522
17,220
Current assets
Inventories
500
500
Debtors
5
8,562
15,565
Cash at bank and in hand
6,853
34,863
15,915
50,928
Creditors: amounts falling due within one year
6
(92,992)
(133,177)
Net current liabilities
(77,077)
(82,249)
Total assets less current liabilities
(61,555)
(65,029)
Creditors: amounts falling due after more than one year
7
(2,339)
(153)
Net liabilities
(63,894)
(65,182)
Capital and reserves
Revaluation reserve
63,290
63,290
Profit and loss account
(127,184)
(128,472)
Shareholders' funds
(63,894)
(65,182)
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. 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 February 2026 and were signed on its behalf by
M G Vines Director Company Registration No. 02294920
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Boston Phoenix Football Club Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Boston Phoenix Football Club Limited is a private company, limited by shares, registered in England and Wales, registration number 02294920. The registered office is The Stadium , Tattershall Road, Boston, Lincolnshire, PE21 9LR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
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 accounts. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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Boston Phoenix Football Club Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
82,000
30,662
28,274
140,936
At 31 May 2025
82,000
30,662
28,274
140,936
Depreciation
At 1 June 2024
82,000
13,802
27,914
123,716
Charge for the year
-
1,644
54
1,698
At 31 May 2025
82,000
15,446
27,968
125,414
Net book value
At 31 May 2025
-
15,216
306
15,522
At 31 May 2024
-
16,860
360
17,220
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
8,562
10,543
Trade debtors
-
5,022
8,562
15,565
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
701
(583)
Other creditors
3,003
28,964
Loans from directors
89,288
99,296
Accruals
-
5,500
92,992
133,177
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
2,339
153
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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