REGISTERED NUMBER: 08582152 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

SAFFRONS SPORTS CLUB LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Jenkins

R S Myall

D Wilson

REGISTERED OFFICE:

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

REGISTERED NUMBER:

08582152 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

FIXED ASSETS

Tangible assets

4

280,500

122,967

CURRENT ASSETS

Stocks

1,000

4,084

Debtors

5

25,872

23,851

Cash at bank

24,259

11,144

51,131

39,079

CREDITORS

Amounts falling due within one year

6

136,785

97,302

NET CURRENT LIABILITIES

(85,654

)

(58,223

)

TOTAL ASSETS LESS CURRENT LIABILITIES

194,846

64,744

DEFERRED INCOME

7

200,041

92,500

NET LIABILITIES

(5,195

)

(27,756

)

RESERVES

Sinking fund reserve

23,000

-

Income and expenditure account

(28,195

)

(27,756

)

(5,195

)

(27,756

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 27 April 2026 and were signed on its behalf by:

D Wilson - Director

1.	STATUTORY INFORMATION

Saffrons Sports Club Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Buildings and grounds improvements

-

20% on reducing balance, 15% on reducing balance and 5% on reducing balance

Equipment and floodlights

-

20% on cost, 15% on reducing balance and 10% on cost

Fixtures and fittings

-

20% on reducing balance

Equipment

-

20% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

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

Grants

Grants are accounted for using the accrual model. Capital grants received are recognised as deferred income on receipt and are recognised as income over the expected useful life of the asset for which the grant has been received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Buildings

Ground

and

Equipment

Construction

grounds

and

Works

improvements

floodlights

£

£

£

COST

At 1 January 2025

73,376

41,873

362,289

Additions

-

70,508

103,743

Disposals

-

-

-

Reclassification/transfer

(73,376

)

378,667

(305,292

)

At 31 December 2025

-

491,048

160,740

DEPRECIATION

At 1 January 2025

-

16,370

338,201

Charge for year

-

11,802

7,072

Eliminated on disposal

-

-

-

Reclassification/transfer

-

305,292

(305,292

)

At 31 December 2025

-

333,464

39,981

NET BOOK VALUE

At 31 December 2025

-

157,584

120,759

At 31 December 2024

73,376

25,503

24,088

Fixtures

and

fittings

Equipment

Totals

£

£

£

COST

At 1 January 2025

2,528

7,954

488,020

Additions

2,696

-

176,947

Disposals

(2,528

)

(7,954

)

(10,482

)

Reclassification/transfer

-

-

(1

)

At 31 December 2025

2,696

-

654,484

DEPRECIATION

At 1 January 2025

2,528

7,954

365,053

Charge for year

539

-

19,413

Eliminated on disposal

(2,528

)

(7,954

)

(10,482

)

Reclassification/transfer

-

-

-

At 31 December 2025

539

-

373,984

NET BOOK VALUE

At 31 December 2025

2,157

-

280,500

At 31 December 2024

-

-

122,967

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

17,275

2,355

Other debtors

8,597

21,496

25,872

23,851

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

34,846

4,615

Social security and other taxes

908

370

VAT

4,223

-

Other creditors

58,818

68,678

Development fund

1,436

-

Deferred grants

18,380

10,000

Accrued expenses

18,174

13,639

136,785

97,302

7.	DEFERRED INCOME

31.12.25

31.12.24

£

£

Deferred grants

200,041

92,500

Deferred grants received in connection with the purchase of fixed assets are being released to the profit and loss account over the expected useful life of the assets.

8.	LIMITED BY GUARANTEE

The company is limited by guarantee and therefore does not have a share capital. In the event that the company is wound up, each member of the company is liable to contribute an amount not exceeding £1.