WEST HAM UNITED FOOTBALL CLUB LIMITED
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Next accounts due
2027-02-28 (in 9mo)
Last filed for 2025-05-31
Confirmation statement due
2026-07-24 (in 2mo)
Last made up 2025-07-10
Watchouts
Cash
£422K
-98.7% vs 2024
Net assets
-£217M
-99.9% vs 2024
Employees
969
+10% vs 2024
Profit before tax
-£109M
-285.9% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
3 officer resignations in last 12 months
Multiple officers have left the board recently — see the People section for who.
Name history
Renamed 3 times since incorporation
- WEST HAM UNITED FOOTBALL CLUB LIMITED 2010-02-03 → present
- WEST HAM UNITED FOOTBALL CLUB PLC 1998-02-24 → 2010-02-03
- WEST HAM UNITED PLC 1991-11-18 → 1998-02-24
- WEST HAM UNITED FOOTBALL COMPANY LIMITED 1900-07-05 → 1991-11-18
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · latest reflected 2025-05-31
| Metric | Trend | 2024-05-31 | 2025-05-31 |
|---|---|---|---|
| Turnover | £268,201,000 | £226,058,000 | |
| Operating profit | -£29,442,000 | -£109,470,000 | |
| Profit before tax | £58,543,000 | -£108,842,000 | |
| Net profit | £58,543,000 | -£108,261,000 | |
| Cash | £33,046,000 | £422,000 | |
| Total assets less current liabilities | -£5,676,000 | -£119,125,000 | |
| Net assets | -£108,361,000 | -£216,622,000 | |
| Equity | -£108,361,000 | -£216,622,000 | |
| Average employees | 881 | 969 | |
| Wages | £139,032,000 | £150,667,000 |
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
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-05-31 | 2025-05-31 |
|---|---|---|---|
| Operating margin | -11.0% | -48.4% | |
| Net margin | 21.8% | -47.9% | |
| Return on capital employed | 518.7% | 91.9% | |
| Gearing (liabilities / total assets) | 127.9% | 173.2% | |
| Current ratio | 0.37x | 0.09x | |
| Interest cover | -2.21x | -4.98x |
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.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- PricewaterhouseCoopers LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“Consequently, after making enquiries and taking account the matters described above, the directors have a reasonable expectation that the Company have adequate resources to continue in operational existence for the period from the date of approval of these financial statements through to the end of December 2026. Accordingly, the directors continue to adopt the going concern basis in preparing the annual report and financial statements for the Company.”
Group structure
- WEST HAM UNITED FOOTBALL CLUB LIMITED · parent
- West Ham United Women Football Club Limited 100%
Significant events
- “The Club renewed its £40.0m overdraft facility with Barclays Bank PLC for a further year on 17th June 2025, through to 15th July 2026.”
- “On 28th July 2025, the Club entered into a new long-term facility with Rights and Media Funding Limited (RMF).”
- “A new £124.0m term loan facility was provided by Rights and Media Funding Limited on 28 July 2025 for a duration of five years.”
- “The remaining balance of £3.9m of a secured £5.0m loan provided by Barclays Bank on 17 June 2024 was repaid in full on 29 August 2025.”
- “After a disappointing start to the 2025/26 season, the club parted company with Head Coach, Graham Potter and his staff on 27 September 2025. Nuno Espirito Santo was appointed as his replacement.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
11 active · 39 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MOLLETT, Andrew John | Secretary | 2012-12-07 | — | — |
| CUNNINGHAM, Daniel | Director | 2021-01-11 | Jun 1977 | British |
| GOLD, Vanessa Julia | Director | 2023-08-03 | Jun 1967 | British |
| HORSKY, Pavel | Director | 2022-08-25 | Nov 1967 | Czech |
| MITKA, Peter | Director | 2021-11-12 | Nov 1967 | Czech |
| MOLLETT, Andrew John | Director | 2012-12-07 | Feb 1961 | British |
| SMITH, J Albert | Director | 2017-09-21 | Aug 1965 | American |
| SULLIVAN, David Edward Kenneth | Director | 2021-01-11 | Dec 1997 | British |
| SULLIVAN, David | Director | 2010-01-18 | Feb 1949 | British |
| SULLIVAN, Jack Frank Harry | Director | 2021-11-16 | Nov 1999 | British |
| VIRANI, Karim Moez | Director | 2026-05-04 | Mar 1985 | British |
Show 39 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| DUXBURY, Scott Ian | Secretary | 2001-12-07 | 2006-12-04 |
| FINN, Thomas Martin | Secretary | — | 1995-01-31 |
| IGOE, Nicholas | Secretary | 2006-12-04 | 2012-12-07 |
| IGOE, Nicholas | Secretary | 1999-12-20 | 2001-12-06 |
| IGOE, Nicholas | Secretary | 1997-08-28 | 1999-05-27 |
| MACKRELL, Graham Henry | Secretary | 1999-05-27 | 1999-12-20 |
| SKIRROW, Richard Ian | Secretary | 1995-02-01 | 1996-12-01 |
| STORRIE, Peter | Secretary | 1996-12-01 | 1997-08-28 |
| ALDRIDGE, Paul Martin | Director | 1997-10-30 | 2006-12-04 |
| BENTON-HUGHES, Emma Jane Evelyn | Director | 2021-01-11 | 2021-08-17 |
| BERNHARDT, Andrew Sylvain | Director | 2013-07-03 | 2015-06-03 |
| BERNHARDT, Andrew | Director | 2009-06-05 | 2010-01-18 |
| BJARNASON, Sighvatur | Director | 2006-12-01 | 2007-12-12 |
| BRADY, Karren Rita, Baroness | Director | 2010-01-18 | 2026-04-22 |
| BROOKING, Trevor, Sir | Director | 2001-07-13 | 2004-01-01 |
| BROWN, Terence William | Director | — | 2007-02-22 |
| CEARNS, Leonard Crittenden | Director | — | 1993-10-28 |
| CEARNS, Martin William | Director | — | 2006-12-01 |
| CEARNS, William Frederick | Director | — | 1994-01-27 |
| CROSS, Charles James | Director | 2021-01-11 | 2021-08-17 |
| DUXBURY, Scott Ian | Director | 2004-01-22 | 2010-01-25 |
| ELLIS, Robert Keith | Director | 2009-07-24 | 2013-07-03 |
| FRIDGEIRSSON, Asgeir | Director | 2007-12-12 | 2009-06-05 |
| GOLD, David | Director | 2010-01-18 | 2023-01-04 |
| GUDMUNDSSON, Bjorgolfur | Director | 2007-12-12 | 2009-06-05 |
| IGOE, Nicholas | Director | 1997-08-28 | 2012-12-07 |
| KINNEAR, Angus | Director | 2014-01-13 | 2017-06-09 |
| KRISTJANSSON, Thor | Director | 2006-12-01 | 2008-02-18 |
| LEE, Michael | Director | 2007-12-12 | 2008-11-04 |
| MAGNUSSON, Eggert | Director | 2006-12-01 | 2007-12-12 |
| MANHIRE, Christopher Brian Charles | Director | 2000-07-13 | 2006-12-01 |
| ODDSSON, Gudmundur Johannes | Director | 2006-12-01 | 2008-11-04 |
| RYAN, Stuart | Director | 2007-01-03 | 2008-11-04 |
| SPURNY, Marek | Director | 2021-11-12 | 2022-08-24 |
| STORRIE, Peter | Director | — | 1999-05-31 |
| SVANSTROM, Robert Daniel | Director | 2015-06-03 | 2017-09-21 |
| THOMPSON, Nathan | Director | 2025-03-21 | 2026-04-22 |
| WARNER, Charles John | Director | — | 2006-12-01 |
| WARREN, Tara | Director | 2015-07-21 | 2025-12-19 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| West Ham United Limited | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2016-06-30 | Active |
Filing timeline
Last 20 of 326 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-05-04 | AP01 | officers | Appoint person director company with name date | |
| 2026-04-22 | TM01 | officers | Termination director company with name termination date | |
| 2026-04-22 | TM01 | officers | Termination director company with name termination date | |
| 2026-03-02 | AA | accounts | Accounts with accounts type full | |
| 2025-12-29 | TM01 | officers | Termination director company with name termination date | |
| 2025-10-06 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-10-06 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-10-06 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-10-06 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-08-13 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2025-07-17 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2025-07-17 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2025-07-11 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-03-21 | AP01 | officers | Appoint person director company with name date | |
| 2025-01-08 | AA | accounts | Accounts with accounts type full | |
| 2024-08-01 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2024-07-10 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-05-10 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2024-01-15 | AA | accounts | Accounts with accounts type full | |
| 2023-09-06 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 13
- Capital events
- 0
- Officers appointed
- 1
- Officers resigned
- 3
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2024 → FY2025 · period ending 2025-05-31 vs 2024-05-31
-
Turnover
-15.7%
£268,201,000 £226,058,000
-
Cash
-98.7%
£33,046,000 £422,000
-
Net assets
-99.9%
-£108,361,000 -£216,622,000
-
Employees
+10%
881 969
-
Operating profit
-271.8%
-£29,442,000 -£109,470,000
-
Profit before tax
-285.9%
£58,543,000 -£108,842,000
-
Wages
+8.4%
£139,032,000 £150,667,000
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