Weston-super-Mare Sports & Social Club Limited 31/07/2025 iXBRL

Company registration number: 04026807

Weston-super-Mare Sports & Social Club Limited

Unaudited filleted financial statements

31 July 2025

Brooking Ruse

Chartered Accountants

2 Stafford Place

Weston-super-Mare

Somerset, BS23 2QZ

Weston-super-Mare Sports & Social Club Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Weston-super-Mare Sports & Social Club Limited

Directors and other information


	Directors	P.T. Bliss
		D.A. Usher
		O.J. Bliss


	Company number	04026807


	Registered office	Optima Stadium
		Winterstoke Road
		Weston-super-Mare
		Somerset
		BS24 9AA


	Accountants	Brooking Ruse
		2 Stafford Place
		Weston-super-Mare
		Somerset
		BS23 2 QZ

Weston-super-Mare Sports & Social Club Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Weston-super-Mare Sports & Social Club Limited

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Weston-super-Mare Sports & Social Club Limited for the year ended 31 July 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Weston-super-Mare Sports & Social Club Limited, as a body, in accordance with the terms of our engagement letter dated 16 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Weston-super-Mare Sports & Social Club Limited and state those matters that we have agreed to state to the board of directors of Weston-super-Mare Sports & Social Club Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Weston-super-Mare Sports & Social Club Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Weston-super-Mare Sports & Social Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Weston-super-Mare Sports & Social Club Limited. You consider that Weston-super-Mare Sports & Social Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Weston-super-Mare Sports & Social Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Brooking Ruse

Chartered Accountants

2 Stafford Place

Weston-super-Mare

Somerset

BS23 2 QZ

24 October 2025

Weston-super-Mare Sports & Social Club Limited

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	261,514		261,581
		_______		_______
			261,514		261,581

Current assets
Cash at bank and in hand		20		34
		_______		_______
		20		34
Creditors: amounts falling due
within one year	5	( 416,808)		( 411,528)
		_______		_______
Net current liabilities			( 416,788)		( 411,494)
			_______		_______
Total assets less current liabilities			( 155,274)		( 149,913)

			_______		_______
Net liabilities			( 155,274)		( 149,913)
			_______		_______

Capital and reserves
Called up share capital			27,451		27,451
Profit and loss account			( 182,725)		( 177,364)
			_______		_______
Shareholders deficit			( 155,274)		( 149,913)
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 October 2025 , and are signed on behalf of the board by:

O.J. Bliss

Director

Company registration number: 04026807

Weston-super-Mare Sports & Social Club Limited

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	27,451	( 176,416)	( 148,965)

Loss for the year		( 948)	( 948)
	_______	_______	_______
Total comprehensive income for the year	-	( 948)	( 948)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	27,451	( 177,364)	( 149,913)

Loss for the year		( 5,361)	( 5,361)
	_______	_______	_______
Total comprehensive income for the year	-	( 5,361)	( 5,361)

	_______	_______	_______
At 31 July 2025	27,451	( 182,725)	( 155,274)
	_______	_______	_______

Weston-super-Mare Sports & Social Club Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Optima Stadium, Winterstoke Road, Weston-super-Mare, Somerset, BS24 9AA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Investment property	-	Not depreciated

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Tangible assets

	Fixtures, fittings and equipment	Investment property	Total
	£	£	£
Cost
At 1 August 2024 and 31 July 2025	18,052	261,137	279,189
	_______	_______	_______
Depreciation
At 1 August 2024	17,608	-	17,608
Charge for the year	67	-	67
	_______	_______	_______
At 31 July 2025	17,675	-	17,675
	_______	_______	_______
Carrying amount
At 31 July 2025	377	261,137	261,514
	_______	_______	_______
At 31 July 2024	444	261,137	261,581
	_______	_______	_______

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	316,532	311,252
Trade creditors	630	630
Other creditors	99,646	99,646
	_______	_______
	416,808	411,528
	_______	_______

6. Related party transactions

Weston-super-Mare Sports & Social Club Limited is under the control of P.T. Bliss , a director of the company and the majority shareholder. O.J. Bliss is also a director of the company. During the year Weston-super-Mare Sports & Social Club Limited charged Weston-super-Mare Association Football Club Limited £Nil (2024 - £Nil) in respect of rent for the football ground. P.T. Bliss and O.J. Bliss are directors of both Weston-super-Mare Sports & Social Club Limited and Weston-super-Mare Association Football Club Limited. At the year end Weston-super-Mare Sports & Social Club Limited owed £316,532 (2024 - £311,252) to Weston-super-Mare Association Football Club Limited.

7. Controlling party

P.T. Bliss , a director of the company, is the majority shareholder and the ultimate controlling party.