FOOTY ADDICTS LTD


Director	K. Gkortsilas


Registered Address	31a Astonville Street
	London
	SW18 5AN


Registered Number	08486314 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		-		1,568
			-		1,568
Current assets
Debtors		28,488		41,392
Cash at bank and on hand		328,893		191,264
		357,381		232,656
Creditors amounts falling due within one year	5	(23,888)		(11,789)
Net current assets (liabilities)			333,493		220,867
Total assets less current liabilities			333,493		222,435
Net assets			333,493		222,435
Capital and reserves
Called up share capital			1,200		1,200
Share premium			349,800		349,800
Profit and loss account			(17,507)		(128,565)
Shareholders' funds			333,493		222,435

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 May 2026, and are signed on its behalf by:

K. Gkortsilas
Director
Registered Company No. 08486314

FOOTY ADDICTS LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 May 25	63,736	63,736
At 30 April 26	63,736	63,736
Amortisation and impairment
At 01 May 25	63,736	63,736
At 30 April 26	63,736	63,736
Net book value
At 30 April 26	-	-
At 30 April 25	-	-

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 May 25	10,299	10,299
At 30 April 26	10,299	10,299
Depreciation and impairment
At 01 May 25	8,731	8,731
Charge for year	1,568	1,568
At 30 April 26	10,299	10,299
Net book value
At 30 April 26	-	-
At 30 April 25	1,568	1,568

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	23,288	10,265
Accrued liabilities and deferred income	600	1,524
Total	23,888	11,789

6.	Related party transactions
	During the year, the company had a loan outstanding to The Grassroots Post Ltd, a company under the common control of K. Gkortsilas, who is also the controlling party of the company. Movements on the loan during the year were as follows: Balance at 1 May 2025: £38,488 (2024: £48,444) Loans repaid during the year: £10,000 (prior year: £9,956) Balance at 30 April 2026: £28,488 (2025: £38,488) The loan is interest-free, unsecured and repayable on demand. The balance is included within debtors in the balance sheet.

Related party transactions

During the year, the company had a loan outstanding to The Grassroots Post Ltd, a company under the common control of K. Gkortsilas, who is also the controlling party of the company.

Movements on the loan during the year were as follows:
Balance at 1 May 2025: £38,488 (2024: £48,444)
Loans repaid during the year: £10,000 (prior year: £9,956)
Balance at 30 April 2026: £28,488 (2025: £38,488)

The loan is interest-free, unsecured and repayable on demand. The balance is included within debtors in the balance sheet.