SUNDERLAND ASSOCIATION FOOTBALL CLUB,LIMITED(THE)

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Constantin

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The shareholders of the ultimate parent company, Mercator Limited, have indicated their willingness to continue to support the operations of the Company for the foreseeable future, which is at least, but is not limited to, twelve months from the date of these financial statements. In making their assessment of the going concern the directors have assessed the ability of the parent company to provide such support. Accordingly, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.”

Group structure

1. SUNDERLAND ASSOCIATION FOOTBALL CLUB,LIMITED(THE) · parent
   1. 1879 Events Management Limited 100% · England and Wales · Events management services
   2. Sunderland Association Football Club Women Limited 100% · England and Wales · Professional football club

Significant events

• “A successful 2024/25 season culminated in the return of Sunderland AFC to the Premier League, via the Championship Play-off Final at Wembley.”
• “Off the pitch, the club maintained its strong revenue growth. ... overall revenue up £2.0m to £39.4m.”
• “Gate receipts were up 13% to £13.0m, underpinned by strong support from season ticket holders.”
• “Overall sponsorship increased to £3.9m, up 67%.”
• “The club's new partnership with Fanatics and Hummel have created a considerable improvement to our retail business.”
• “The club's deep run through the Playoffs provided a significant boost to revenue, specifically across, retail, matchday and TV broadcast revenue.”
• “The summer of 2025 saw the beginning of a major renovation programme across all sites in readiness for the Premier League, making 2025 the second year of significant investment for the club off the pitch.”
• “The club moved ticketing partner at the end of the 2024-25 season, bringing in global leader Seat Geek.”
• “Sunderland AFC embarked on a new strategy that refocused club efforts on its purpose and commitments to fans.”
• “The stadium 5G project is nearly complete and the club is working on programs to utilise this new capability.”
• “The club has seen extensive fan growth across the season, particularly on social media.”
• “Player trading in the year, including early transactions completed in the 2025 summer transfer window, generated £45.8m of profit which led to an overall operating loss of £0.3m.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

10

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +5.3%

  £37,452,000 → £39,422,000

• Cash

  —

  Not reported

• Net assets

  -9.6%

  -£34,094,000 → -£37,373,000

• Employees

  +0.9%

  317 → 320

• Operating profit

  +96.1%

  -£8,488,000 → -£331,000

• Profit before tax

  +63.9%

  -£9,071,000 → -£3,279,000

• Wages

  +67.3%

  £27,473,000 → £45,961,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers