Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 00539373 Mr G Jassi Mr D Matthews Mr D O'Driscoll iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00539373 2024-06-30 00539373 2025-06-30 00539373 2024-07-01 2025-06-30 00539373 frs-core:CurrentFinancialInstruments 2025-06-30 00539373 frs-core:Non-currentFinancialInstruments 2025-06-30 00539373 frs-core:FurnitureFittings 2025-06-30 00539373 frs-core:FurnitureFittings 2024-07-01 2025-06-30 00539373 frs-core:FurnitureFittings 2024-06-30 00539373 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 00539373 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 00539373 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 00539373 frs-core:PlantMachinery 2025-06-30 00539373 frs-core:PlantMachinery 2024-07-01 2025-06-30 00539373 frs-core:PlantMachinery 2024-06-30 00539373 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 00539373 frs-bus:CompanyLimitedByGuarantee 2024-07-01 2025-06-30 00539373 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 00539373 frs-bus:SmallEntities 2024-07-01 2025-06-30 00539373 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 00539373 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 00539373 frs-core:CostValuation 2024-06-30 00539373 frs-core:CostValuation 2025-06-30 00539373 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 00539373 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 00539373 frs-bus:Director1 2024-07-01 2025-06-30 00539373 frs-bus:Director2 2024-07-01 2025-06-30 00539373 frs-bus:Director3 2024-07-01 2025-06-30 00539373 frs-countries:EnglandWales 2024-07-01 2025-06-30 00539373 2023-06-30 00539373 2024-06-30 00539373 2023-07-01 2024-06-30 00539373 frs-core:CurrentFinancialInstruments 2024-06-30 00539373 frs-core:Non-currentFinancialInstruments 2024-06-30 00539373 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 00539373
Hayes & Yeading United F.C. Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2025
Hayes & Yeading United F.C. Ltd.
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Hayes & Yeading United F.C. Ltd.
Accountants' Report
For The Year Ended 30 June 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Hayes & Yeading United F.C. Ltd. for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hayes & Yeading United F.C. Ltd. for the year ended 30 June 2025 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Hayes & Yeading United F.C. Ltd. , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Hayes & Yeading United F.C. Ltd. and state those matters that we have agreed to state to the directors of Hayes & Yeading United F.C. Ltd. , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hayes & Yeading United F.C. Ltd. and its directors, as a body, for our work or for this report.
It is your duty to ensure that Hayes & Yeading United F.C. Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hayes & Yeading United F.C. Ltd. . You consider that Hayes & Yeading United F.C. Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Hayes & Yeading United F.C. Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24/03/2026

Charlton Baker - Thatcham
Lindenmuth House
37 Greenham Business Park
Thatcham
Berkshire
RG19 6HW
Page 1
Page 2
Hayes & Yeading United F.C. Ltd.
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 00539373

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,703,175 |  | 2,669,436
Investments | 5 |  | 981,650 |  | 981,650
|  |  | 3,684,825 |  | 3,651,086
CURRENT ASSETS
Debtors | 6 | 15,255 |  | 29,549 |
Cash at bank and in hand |  | 4,683 |  | 6,617 |
|  | 19,938 |  | 36,166 |
Creditors: Amounts Falling Due Within One Year | 7 | (245,072 ) |  | (568,948 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (225,134 ) |  | (532,782 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,459,691 |  | 3,118,304
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,220 ) |  | (16,514 )
NET ASSETS |  |  | 3,453,471 |  | 3,101,790
Income and Expenditure Account |  |  | 3,453,471 |  | 3,101,790
MEMBERS' FUNDS |  |  | 3,453,471 |  | 3,101,790

Page 2
Page 3
Hayes & Yeading United F.C. Ltd.
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Mr G Jassi Director
24/03/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Hayes & Yeading United F.C. Ltd.
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Hayes & Yeading United F.C. Ltd. is a private company, limited by guarantee, incorporated in England & Wales, registered number 00539373 . The registered office is Lindenmuth House, 37 Greenham Business Park, Thatcham, Berkshire, RG19 6HW .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0% and 10% Straight Line
Plant & Machinery | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 26)
23 26
Page 4
Page 5
Hayes & Yeading United F.C. Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 July 2024 | 2,953,026 | 67,015 | 67,528 | 3,087,569
Additions | 40,625 | - | - | 40,625
As at 30 June 2025 | 2,993,651 | 67,015 | 67,528 | 3,128,194
Depreciation
As at 1 July 2024 | 311,134 | 39,773 | 67,226 | 418,133
Provided during the period | - | 6,811 | 75 | 6,886
As at 30 June 2025 | 311,134 | 46,584 | 67,301 | 425,019
Net Book Value
As at 30 June 2025 | 2,682,517 | 20,431 | 227 | 2,703,175
As at 1 July 2024 | 2,641,892 | 27,242 | 302 | 2,669,436

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 981,650
As at 30 June 2025 | 981,650
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 981,650
As at 1 July 2024 | 981,650

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,000 |  | -
Amounts owed by group undertakings | - |  | 6,178
Other debtors | 5,255 |  | 23,371
| 15,255 |  | 29,549

Page 5
Page 6
Hayes & Yeading United F.C. Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 93,919 |  | 158,823
Bank loans and overdrafts | 10,294 |  | 10,097
Other creditors | 134,298 |  | 12,901
Taxation and social security | 6,561 |  | 387,127
| 245,072 |  | 568,948

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 6,220 |  | 16,514

9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 6