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REGISTERED NUMBER: 03975817 (England and Wales)

| HAMPSHIRE FOOTBALL ASSOCIATION LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 29 JUNE 2025 |

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 29 JUNE 2025

| DIRECTORS: | N A Cassar

| N P Taplin

| I V Walkom

| Ms L Hind

| D Bendall

| Ms L C Wain

| Ms M S Robinson

| C B Dobbin

| SECRETARY: | N A Cassar

| REGISTERED OFFICE: | Winklebury Football Complex

| Winklebury Way

| Basingstoke

| Hampshire

| RG23 8BF

| REGISTERED NUMBER: | 03975817 (England and Wales)

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

BALANCE SHEET

29 JUNE 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 1,093,327 |  | 982,729 |  |

Investments | 5 | 100 |  | 100 |  |

1,093,427 |  | 982,829 |  |

CURRENT ASSETS

Stocks | 4,220 |  | 3,598 |  |

Debtors | 6 | 765,605 |  | 718,282 |  |

Cash at bank and in hand | 161,895 |  | 77,931 |  |

931,720 |  | 799,811 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,098,201 | ) | (738,739 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (166,481 | ) | 61,072 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 926,946 |  | 1,043,901 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (46,564 | ) | (75,184 | ) |

PROVISIONS FOR LIABILITIES | (56,462 | ) | (57,769 | ) |

NET ASSETS | 823,920 |  | 910,948 |  |

RESERVES

Non-

distributable reserve | 163,242 |  | 163,242 |  |

Income and expenditure account | 660,678 |  | 747,706 |  |

823,920 |  | 910,948 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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.

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

BALANCE SHEET - continued

29 JUNE 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

N A Cassar - Director

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

1. | STATUTORY INFORMATION

| Hampshire Football Association Limited is a private company, limited by guarantee , 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

| The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| The accounting period has reduced by one day compared to the prior year, therefore the financial statements are not entirely comparable.

| Preparation of consolidated financial statements

| The financial statements contain information about Hampshire Football Association Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents the amounts receivable in the course of running the affairs of the company, exclusive of value added tax.

| Tangible fixed assets

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

| Short leasehold |  | - 60 years straight line, calculated monthly |  |

| Solar panels |  | - 25 years straight line, calculated monthly |  |

| Plant and machinery |  | - 25% straight line, calculated monthly |  |

| Office furniture and fittings |  | - 25% straight line, calculated monthly |  |

| Office equipment |  | - 25% straight line, calculated monthly |  |

| Computer equipment |  | - 25% straight line, calculated monthly |  |

| Motor Vehicles |  | - 25% straight line, calculated monthly |  |

| Trophies and memorabilia are revalued every 3-5 years and the latest valuation has been included in these financial statements. Accordingly, trophies and memorabilia are not depreciated.

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Pension contributions

| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the income and expenditure account.

| Government grants

| The following government grants have been received during the year:

| - FA Grants: the accrual method has been used to the recognise the grants on a systematic basis over the period for which the funding is provided.

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 28 ) .

4. | TANGIBLE FIXED ASSETS

Trophies |

Short | and | Plant and |

leasehold | memorabilia | machinery |

| £ | £ | £

| COST OR VALUATION

| At 30 June 2024 | 905,270 |  | 267,521 |  | 65,292 |  |

| Additions | - |  | 130,800 |  | - |  |

| At 29 June 2025 | 905,270 |  | 398,321 |  | 65,292 |  |

| DEPRECIATION

| At 30 June 2024 | 231,097 |  | - |  | 39,432 |  |

| Charge for year | 15,088 |  | - |  | 2,259 |  |

| At 29 June 2025 | 246,185 |  | - |  | 41,691 |  |

| NET BOOK VALUE

| At 29 June 2025 | 659,085 |  | 398,321 |  | 23,601 |  |

| At 29 June 2024 | 674,173 |  | 267,521 |  | 25,860 |  |

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| COST OR VALUATION

| At 30 June 2024 | 77,621 |  | 86,689 |  | 1,402,393 |  |

| Additions | - |  | 5,216 |  | 136,016 |  |

| At 29 June 2025 | 77,621 |  | 91,905 |  | 1,538,409 |  |

| DEPRECIATION

| At 30 June 2024 | 77,173 |  | 71,962 |  | 419,664 |  |

| Charge for year | 112 |  | 7,959 |  | 25,418 |  |

| At 29 June 2025 | 77,285 |  | 79,921 |  | 445,082 |  |

| NET BOOK VALUE

| At 29 June 2025 | 336 |  | 11,984 |  | 1,093,327 |  |

| At 29 June 2024 | 448 |  | 14,727 |  | 982,729 |  |

| Trophies and memorabilia were last revalued for insurance purposes on 27 June 2023 by Wessex Valuations.

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 29 June 2025 is represented by:

Trophies |

Short | and | Plant and |

leasehold | memorabilia | machinery |

| £ | £ | £

| Valuation in 2012 | - |  | 117,412 |  | - |  |

| Valuation in 2015 | - |  | 17,575 |  | - |  |

| Valuation in 2020 | - |  | 40,128 |  | - |  |

| Valuation in 2023 | - |  | 35,638 |  | - |  |

| Cost | 905,270 |  | 187,568 |  | 65,292 |  |

905,270 |  | 398,321 |  | 65,292 |  |

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Valuation in 2012 | - |  | - |  | 117,412 |  |

| Valuation in 2015 | - |  | - |  | 17,575 |  |

| Valuation in 2020 | - |  | - |  | 40,128 |  |

| Valuation in 2023 | - |  | - |  | 35,638 |  |

| Cost | 77,621 |  | 91,905 |  | 1,327,656 |  |

77,621 |  | 91,905 |  | 1,538,409 |  |

5. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 30 June 2024

| and 29 June 2025 | 100 |  |

| NET BOOK VALUE

| At 29 June 2025 | 100 |  |

| At 29 June 2024 | 100 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 68,622 |  | 29,413 |  |

| Amounts owed by group undertakings | 533,510 |  | 514,064 |  |

| Other debtors | 163,473 |  | 174,805 |  |

765,605 |  | 718,282 |  |

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 30,371 |  | 32,350 |  |

| Trade creditors | 112,559 |  | 122,404 |  |

| Taxation and social security | 441,868 |  | 299,806 |  |

| Other creditors | 513,403 |  | 284,179 |  |

1,098,201 |  | 738,739 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 46,564 |  | 75,184 |  |

9. | LEASING AGREEMENTS

| At the balance sheet date the company had future commitments under operating leases totalling £2,659 (2024: £15,782).

| In addition to the above the company has entered into a management agreement which is inextricably linked to the lease of a premises. The management agreement runs until 2028 at a cost of £25,000 per annum.

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loan | 76,935 |  | 108,973 |  |

| The above represents two bank loans, secured over the leasehold property and by way of debenture.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year payments of £50,365 (2024: £86,608 ) were made to, or for the benefit of, a former Director. £nil (2024: £1,044) was repaid during the year and the balance owed from the former Director at the balance sheet date was £135,929 (2024: £85,564).

| These payments were not authorised by the Board of Directors, and efforts will now be made to recover the sums involved.

| No interest has been charged during the year and the balance is repayable on demand.

12. | POST BALANCE SHEET EVENTS

| Further to Note 13, since the balance sheet date, additional payments up to August 2025 have been made to, or for the benefit of, a former Director. It is not practicable to provide a reliable estimate of the financial effect of these transactions at the date these financial statements were authorised for issue.

| The Board of Directors are continuing their efforts to recover the sums involved.

HAMPSHIRE FOOTBALL ASSOCIATION LIMITED (REGISTERED NUMBER: 03975817)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

13. | LIMITED BY GUARANTEE

| The company is limited by guarantee and does not have a share capital. Each of the members of the company agrees, in the event of the company being wound up, to contribute to any deficiency in assets a sum not exceeding £10.