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Company No: 03399857 (England and Wales)

# HAMPTON & RICHMOND BOROUGH FOOTBALL CLUB LIMITED

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

HAMPTON & RICHMOND BOROUGH FOOTBALL CLUB LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

HAMPTON & RICHMOND BOROUGH FOOTBALL CLUB LIMITED

## COMPANY INFORMATION

For the financial year ended 31 May 2025
HAMPTON & RICHMOND BOROUGH FOOTBALL CLUB LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 May 2025

DIRECTORS | Simon Davers (Resigned 08 April 2025)
| Ben Hudson
| William King (Resigned 06 May 2025)
| Jacques Le Bars
| James Newman (Resigned 03 February 2025)

REGISTERED OFFICE | Beveree Stadium
| Beaver Close
| Hampton
| TW12 2BX
| United Kingdom

COMPANY NUMBER | 03399857 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Treviot House
| 186-192 High Road
| Ilford
| Essex
| IG1 1LR
| United Kingdom

HAMPTON & RICHMOND BOROUGH FOOTBALL CLUB LIMITED

## BALANCE SHEET

As at 31 May 2025
HAMPTON & RICHMOND BOROUGH FOOTBALL CLUB LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Tangible assets | 4 | 946,524 |  | 948,507
|  | 946,524 |  | 948,507
Current assets |  |  |  |
Stocks |  | 0 |  | 2,442
Debtors | 5 | 45,334 |  | 37,431
Cash at bank and in hand |  | 6,762 |  | 75,888
|  | 52,096 |  | 115,761
Creditors: amounts falling due within one year | 6 | ( 938,129) |  | ( 432,910)
Net current liabilities |  | (886,033) |  | (317,149)
Total assets less current liabilities |  | 60,491 |  | 631,358
Provision for liabilities |  | ( 14,404) |  | ( 11,189)
Net assets |  | 46,087 |  | 620,169
Capital and reserves |  |  |  |
Called-up share capital |  | 1,462,938 |  | 1,462,938
Share premium account |  | 1,246,987 |  | 1,246,987
Profit and loss account |  | ( 2,663,838 ) |  | ( 2,089,756 )
Total shareholders' funds |  | 46,087 |  | 620,169

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 Hampton & Richmond Borough Football Club Limited (registered number: 03399857) were approved and authorised for issue by the Board of Directors on 28 November 2025. They were signed on its behalf by:

Ben Hudson Director |

HAMPTON & RICHMOND BOROUGH FOOTBALL CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
HAMPTON & RICHMOND BOROUGH 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

Hampton & Richmond Borough 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 Beveree Stadium, Beaver Close, Hampton, TW12 2BX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### 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 | 99 years straight line
Plant and machinery etc. | 25 % reducing balance

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### 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.

#### 2. Prior year adjustment

During the current financial year, the company identified errors in the recognition of a revaluation reserve. The company has restated the comparative figures to reflect the correct accounting treatment and the adjustment has been made retrospectively. The effect of the restatement on the prior year’s financial statements is summarised below:

|  | As previously reported |  | Adjustment |  | As restated
Year ended 31 May 2024 |  | £ |  | £ |  | £
Retained earnings |  | (2,250,781) |  | 161,025 |  | (2,089,756)
Revaluation reserve |  | 161,025 |  | (161,025) |  | 0

The adjustment has no impact on the current year’s profit and loss account.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 44 |  | 46

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 June 2024 | 910,961 |  | 147,741 |  | 1,058,702
Additions | 8,500 |  | 15,766 |  | 24,266
At 31 May 2025 | 919,461 |  | 163,507 |  | 1,082,968
Accumulated depreciation |  |  |  |  |
At 01 June 2024 | 21,344 |  | 88,851 |  | 110,195
Charge for the financial year | 9,209 |  | 17,040 |  | 26,249
At 31 May 2025 | 30,553 |  | 105,891 |  | 136,444
Net book value |  |  |  |  |
At 31 May 2025 | 888,908 |  | 57,616 |  | 946,524
At 31 May 2024 | 889,617 |  | 58,890 |  | 948,507

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 6,114 |  | 32,425
Other debtors | 39,220 |  | 5,006
| 45,334 |  | 37,431

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 27,239 |  | 65,605
Amounts owed to Parent undertakings | 906,051 |  | 350,601
Other taxation and social security | 888 |  | 8,586
Other creditors | 3,951 |  | 8,118
| 938,129 |  | 432,910