Company registration number 02414884 (England and Wales)
Connahs Quay Nomads FC Ltd
Financial Statements
For the year ended 31 December 2025
Connahs Quay Nomads FC Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
Connahs Quay Nomads FC Ltd
Statement Of Financial Position
As at 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,495
2,990
Current assets
Debtors
4
31,197
4,312
Cash at bank and in hand
2,233
3,749
33,430
8,061
Creditors: amounts falling due within one year
5
(71,641)
(117,688)
Net current liabilities
(38,211)
(109,627)
Total assets less current liabilities
(36,716)
(106,637)
Creditors: amounts falling due after more than one year
6
(1,201,562)
(1,288,899)
Net liabilities
(1,238,278)
(1,395,536)
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
7
(1,248,278)
(1,405,536)
Total equity
(1,238,278)
(1,395,536)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 March 2026
Mr G P Dewhurst
Director
Company registration number 02414884 (England and Wales)
Connahs Quay Nomads FC Ltd
Notes to the financial statements
For the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

Connahs Quay Nomads FC Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Broughton Hall, Threapwood, Malpas, Cheshire, England, SY14 7AN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard 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 FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements for the year ended 31 December 202 true 5 have resulted in a loss and the balance sheet shows net current liabilities with a deficit in shareholders funds.

The company is dependent on the ongoing support of G P Dewhurst, the ultimate controlling shareholder of the company, as detailed in the related party transactions note 10 of the financial statements.

The club continues to be reliant on substantial revenue from its participation in European football.

G P Dewhurst has given written guarantees that he will honour all liabilities to external creditors of the company.

G P Dewhurst has confirmed that he will give sufficient ongoing support to the company to enable it to continue in operational existence until at least 30 June 202 7.

Accordingly the accounts have therefore been prepared on a going concern basis.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts, together with proceeds of competition winnings and solidarity payments

Revenue is recognised when it can be measured reliably, it is probable that economic benefits will flow to the Club, and when the significant risks and rewards of ownership or the delivery of services have transferred to the customer.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Connahs Quay Nomads FC Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold land and buildings
10% on cost
Plant and equipment
over 5 years
Fixtures and fittings
over 5 years
1.5
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 current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors 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 financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Connahs Quay Nomads FC Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax

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 liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
25
23
Connahs Quay Nomads FC Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
138,570
85,589
224,159
Depreciation and impairment
At 1 January 2025
135,580
85,589
221,169
Depreciation charged in the year
1,495
-
0
1,495
At 31 December 2025
137,075
85,589
222,664
Carrying amount
At 31 December 2025
1,495
-
0
1,495
At 31 December 2024
2,990
-
0
2,990
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,850
1,350
Other debtors
26,347
2,962
31,197
4,312
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
41,724
55,948
Trade creditors
11,686
30,271
Taxation and social security
4,555
7,033
Other creditors
13,676
24,436
71,641
117,688
Connahs Quay Nomads FC Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
2,182
Other creditors
1,201,562
1,286,717
1,201,562
1,288,899
7
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
(1,405,536)
(1,563,727)
Adjusted balance
(1,405,536)
(1,563,727)
Profit for the year
157,258
158,191
At the end of the year
(1,248,278)
(1,405,536)
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Michael Forshaw FCA
Statutory Auditor:
DJH Audit Limited
Date of audit report:
26 March 2026
Connahs Quay Nomads FC Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 7 -
9
Related party transactions

G P Dewhurst, a director and controlling party, is the ultimate controlling party of a number of other companies.

During the year the football club received loans from GP Dewhurst and companies which he controls. The balances due at the year end were £1,182,576, (2024 - £1,286,640). The loans from G P Dewhurst and two of the companies are interest free. The loan from the third company bears a 5% interest rate. The loans are with no fixed date for repayment, but repayment will be no earlier than 30 June 202 7.

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