BERWICK RANGERS FOOTBALL CLUB PUBLIC LIMITED COMPANY

• ⚠

  Insolvency history on file

  Companies House holds prior insolvency events for this company. Detail and outcome on the official register.

• ⚠

  Material uncertainty over going concern

  The company has continued to make significant losses for two consecutive years which indicates an existence of a Material uncertainty which may cast significant doubt about the company's ability to continue as a going concern. It has a net current liability position of £47,578 at 31 May 2025 however included in other creditors are amounts loaned from Directors, Mr K J Dixon and Mr D Younger, totalling £49,100 which will not be called upon unless funds are available for at least another 12 months. In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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

Riverside Accountancy Lancaster Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The company has continued to make significant losses for two consecutive years which indicates an existence of a Material uncertainty which may cast significant doubt about the company's ability to continue as a going concern. It has a net current liability position of £47,578 at 31 May 2025 however included in other creditors are amounts loaned from Directors, Mr K J Dixon and Mr D Younger, totalling £49,100 which will not be called upon unless funds are available for at least another 12 months. In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

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

  +3.8%

  £223,677 → £232,128

• Cash

  +9.9%

  £2,897 → £3,184

• Net assets

  -247.5%

  -£13,691 → -£47,578

• Employees

  -8.7%

  23 → 21

• Operating profit

  +32.1%

  -£116,507 → -£79,162

• Profit before tax

  +31.9%

  -£116,237 → -£79,162

• Wages

  -37.3%

  £165,001 → £103,530

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