Dial Square Football Club Ltd - Filleted accounts

Dial Square Football Club Ltd
Registered number:		12390887
Statement of Financial Position
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		269			359

Current assets
Debtors	4	42			5,502
Cash at bank and in hand		13,648			8,467
		13,690			13,969

Creditors: amounts falling due within one year	5	(834)			(3,607)

Net current assets			12,856			10,362

Net assets			13,125			10,721

Capital and reserves
Called up share capital			130,000			88,000
Profit and loss account			(116,875)			(77,279)

Shareholders' funds			13,125			10,721

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Hurley
Director
Approved by the board on 4 August 2026

Dial Square Football Club Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction 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.

	Creditors
	Short term creditors are measured at transaction 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees and directors		2026		2025
Number				Number

	Average number of directors and persons employed by the company		4		4


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 June 2025				479
	At 31 May 2026				479

	Depreciation
	At 1 June 2025				120
	Charge for the year				90
	At 31 May 2026				210

	Net book value
	At 31 May 2026				269
	At 31 May 2025				359




4	Debtors		2026		2025
£				£

	Other debtors		42		5,502


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Accruals		828		792
	Corporation tax		-		-
	Other creditors		6		2,815
			834		3,607


6	Other information

	Dial Square Football Club Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY