REGISTERED NUMBER: 11660866 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

The Football Supporters' Association

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

T J Greatrex

C A Paouros

T W Hillyer

S Patel

J R Blott

C A Seddon

H J Alderson

K L Green

S Keig

M Kempson

SECRETARY:

Ms N Cave

REGISTERED OFFICE:

4 Admiral Way

Doxford International Business Park

Sunderland

Tyne & Wear

SR3 3XW

REGISTERED NUMBER:

11660866 (England and Wales)

SENIOR STATUTORY AUDITOR:

David Cook - FCCA

AUDITORS:

TTR Barnes Limited

Chartered Accountants and Statutory Auditors

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,293

4,104

4,293

4,104

CURRENT ASSETS

Debtors

6

367,366

416,216

Cash at bank

115,073

270,431

482,439

686,647

CREDITORS

Amounts falling due within one year

7

393,560

449,427

NET CURRENT ASSETS

88,879

237,220

TOTAL ASSETS LESS CURRENT LIABILITIES

93,172

241,324

RESERVES

Retained earnings

93,172

241,324

93,172

241,324

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

T W Hillyer - Director

1.	STATUTORY INFORMATION

The Football Supporters' Association 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.

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.

The accounts have been prepared on the going concern basis which assumes the company will continue in operational existence for the foreseeable future, which the directors consider appropriate.

Turnover

Turnover is measured at the fair value of the consideration received in the period in which the service is provided and represents amounts receivable for sponsorships, stated net of Value Added Tax.

Income Recognition

Income from government and other grants, whether 'capital' or 'revenue' grants, are recognised when the company has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred, in line with contractual agreements.

Commercial income is received for sponsorships and events and is recognised in line with the terms and conditions of the contract.

Income from donations is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Computer equipment

-

15% on reducing balance

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred 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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 January 2025

and 31 December 2025

13,750

AMORTISATION

At 1 January 2025

and 31 December 2025

13,750

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

10,824

Additions

1,230

Disposals

(4,166

)

At 31 December 2025

7,888

DEPRECIATION

At 1 January 2025

6,720

Charge for year

755

Eliminated on disposal

(3,880

)

At 31 December 2025

3,595

NET BOOK VALUE

At 31 December 2025

4,293

At 31 December 2024

4,104

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,000

-

Other debtors

336,366

416,216

367,366

416,216

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,396

381

Taxation and social security

25,157

22,329

Other creditors

362,007

426,717

393,560

449,427

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

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 s44(5B) pf the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor is David Cook FCCA.

The auditor was TTR Barnes Chartered Accoutants.