REGISTERED NUMBER: OC372578 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

FOR

FOOTBALL FUN LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Reconciliation of Members' Interests

6

Notes to the Financial Statements

8

DESIGNATED MEMBERS:

B Giantsos

J Giantsos

REGISTERED OFFICE:

167-169

Great Portland Street

5th Floor

London

W1W 5PF

REGISTERED NUMBER:

OC372578 (England and Wales)

ACCOUNTANTS:

the dt group

Chartered Accountants

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of private tuition of football.

DESIGNATED MEMBERS

The designated members during the year under review were:

B Giantsos

J Giantsos

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £367,824 (2025 - £387,333 profit).

MEMBERS' INTERESTS

During the period the members receive monthly drawings and from time to time, additional profit distributions. The policy for the level and timing of the additional members' remuneration is determined by the Board and takes into account the partnership's cash requirements for operating and investment activities. The monthly drawings represent payments on account of current year remuneration and may be reclaimable from members until profits have been allocated.

Profits are allocated as agreed between the partners, in accordance with the members agreement.

ON BEHALF OF THE MEMBERS:

B Giantsos - Designated member

12 August 2026

TURNOVER

986,066

930,497

Cost of sales

538,145

471,952

GROSS PROFIT

447,921

458,545

Administrative expenses

79,736

71,268

OPERATING PROFIT

4

368,185

387,277

Interest receivable and similar income

-

702

368,185

387,979

Interest payable and similar expenses

361

646

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

367,824

387,333

FIXED ASSETS

Intangible assets

5

22,488

35,990

Tangible assets

6

6,298

5,895

28,786

41,885

CURRENT ASSETS

Debtors

7

535

4,180

Cash at bank

60,468

60,894

61,003

65,074

CREDITORS

Amounts falling due within one year

8

88,617

81,836

NET CURRENT LIABILITIES

(27,614

)

(16,762

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,172

25,123

CREDITORS

Amounts falling due after more than one year

9

-

9,053

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,172

16,070

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

1,172

16,070

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

1,172

16,070

Amounts due from members

7

-

(4,180

)

1,172

11,890

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 12 August 2026 and were signed by:

B Giantsos - Designated member

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

Other

reserves

amounts

Total

£

£

£

Amount due to members

11,890

Amount due from members

-

Balance at 1 April 2025

-

11,890

11,890

Profit for the financial year available for discretionary division among members

367,824

-

367,824

Members' interests after profit for the year

367,824

11,890

379,714

Other divisions of profit

(367,824

)

367,824

-

Drawings on account and distributions of profit

-

(378,542

)

(378,542

)

Amount due to members

1,172

Amount due from members

-

Balance at 31 March 2026

-

1,172

1,172

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

Other

reserves

amounts

Total

£

£

£

Amount due to members

116,622

Amount due from members

-

Balance at 1 April 2024

-

116,622

116,622

Profit for the financial year available for discretionary division among members

387,333

-

387,333

Members' interests after profit for the year

387,333

116,622

503,955

Other divisions of profit

(387,333

)

387,333

-

Drawings on account and distributions of profit

-

(492,065

)

(492,065

)

Amount due to members

16,070

Amount due from members

(4,180

)

Balance at 31 March 2025

-

11,890

11,890

1.	STATUTORY INFORMATION

Football Fun LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

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.

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 - Straight Line 25%

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2025 - 13 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

2,885

2,442

Goodwill amortisation

13,502

13,502

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

96,050

AMORTISATION

At 1 April 2025

60,060

Charge for year

13,502

At 31 March 2026

73,562

NET BOOK VALUE

At 31 March 2026

22,488

At 31 March 2025

35,990

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

12,148

Additions

3,605

Disposals

(2,668

)

At 31 March 2026

13,085

DEPRECIATION

At 1 April 2025

6,253

Charge for year

2,885

Eliminated on disposal

(2,351

)

At 31 March 2026

6,787

NET BOOK VALUE

At 31 March 2026

6,298

At 31 March 2025

5,895

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

535

4,180

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

9,414

9,535

Trade creditors

15,927

16,306

Taxation and social security

2,192

146

Other creditors

61,084

55,849

88,617

81,836

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

9,053

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

1,172

16,070

Falling due within one year

1,172

16,070

Amounts due to members rank equally alongside the other unsecured creditors.