REGISTERED NUMBER: 02657832 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

EASTBOURNE SAFFRONS SPORTS CLUB TRUST

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R S Myall

A H Price

D R M Wilson

A M P Guarino

REGISTERED OFFICE:

Unit A6 Chaucer Business Park

Dittons Road

Polegate

BN26 6QH

REGISTERED NUMBER:

02657832 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

CURRENT ASSETS

Debtors

4

69,325

81,122

Cash at bank

102,864

98,595

172,189

179,717

CREDITORS

Amounts falling due within one year

5

31,639

57,051

NET CURRENT ASSETS

140,550

122,666

TOTAL ASSETS LESS CURRENT LIABILITIES

140,550

122,666

CREDITORS

Amounts falling due after more than one year

6

43,000

2,278

NET ASSETS

97,550

120,388

RESERVES

Sinking Fund Reserve

7

50,000

50,000

Income and expenditure account

7

47,550

70,388

97,550

120,388

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 R M Wilson - Director

1.	STATUTORY INFORMATION

Eastbourne Saffrons Sports Club Trust 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.

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

The company is a charity registered with The Charity Commission for England and Wales (Registered number 1005890).

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.

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.

Recognition of income

Income is recorded in the Income Statement when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability. Grants and donations are only included in the Income Statement when the general income recognition criteria are met.

Where grants and donations received are subject to a restricted purpose, these are included in income to the extent that any performance related conditions have been met. Where there are no performance related conditions, grants and donations will be included in income for the period in which they are received, subject to the general income recognition criteria above. Grants received for specific purposes are paid out in the same period in which they are included in income, subject to conditions attached to the grant being met.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

1,167

-

Other debtors

61,958

81,122

63,125

81,122

Amounts falling due after more than one year:

Other debtors

6,200

-

Aggregate amounts

69,325

81,122

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

1

Other creditors

31,639

57,050

31,639

57,051

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

43,000

2,278

7.

RESERVES

CHARITY FUNDS

31.12.25

31.12.24

Unrestricted

Unrestricted

funds

funds

£

£

Unrestricted Funds

Income and expenditure account:

Fund balance brought forward

70,388

61,881

Income

145,359

227,529

Expenditure

(168,197

)

(219,022

)

Fund balance carried forward

47,550

70,388

31.12.25

31.12.24

Restricted

Restricted

funds

funds

£

£

Restricted Funds

Restricted funds reserve:

Fund balance brought forward

-

32,500

Received in the period

83,194

60,306

Releases

(83,194

)

(92,806

)

Fund balance carried forward

-

-

31.12.25

31.12.24

Restricted

Restricted

funds

funds

£

£

Sinking Fund

Sinking fund reserve:

Fund balance brought forward

50,000

50,000

Fund balance carried forward

50,000

50,000

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. At the balance sheet date the number of members was 8.