MIDDLESBROUGH FOOTBALL & ATHLETIC COMPANY (1986) LIMITED

1. MIDDLESBROUGH FOOTBALL & ATHLETIC COMPANY (1986) LIMITED 1986-10-16 → present
2. SPORTING CLUB MIDDLESBROUGH LIMITED 1986-08-29 → 1986-10-16
3. BLACKPLAY LIMITED 1985-09-17 → 1986-08-29

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

BDO LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In assessing the going concern position of the Company, the directors have prepared cash flow forecasts to 31 December 2026, including consideration of a plausible downside scenario. They have further considered the financing arrangements in place at 30 June 2025. The ability of the Company to meet its obligations as they fall due depends on the continuing support from The Gibson O'Neill Company Limited, the ultimate parent undertaking, which has agreed through a formal letter of support to continue to provide that support, if required, to the Company for the foreseeable future and for at least 12 months after these financial statements are approved by the directors. As such, the going concern status of the Company is linked to the going concern of the group. The directors have carried out a review of the ultimate parent company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements. Based on financial projections, the directors have concluded that adequate financial resources are available to ensure the ultimate parent company can meet its obligations as they fall due for the foreseeable future and have therefore adopted the going concern basis in preparing the financial statements.”

Significant events

• “Player transfer activity in respect of senior professionals and movement in the football management team after 30 June 2025 has resulted in eight player acquisitions/registrations, three players brought into the Club on season long loans, three players transferred out of the Club and three players leaving the Club on expiry of their contracts, four players temporarily loaned out of the Club on season long loans and one player loaned out for part of the season, and two members of the football management team resigned and moved to another Club.”

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

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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

• Turnover

  +0.7%

  £32,247,000 → £32,476,000

• Cash

  -52.3%

  £344,000 → £164,000

• Net assets

  -81.4%

  £10,055,000 → £1,871,000

• Employees

  +4.7%

  254 → 266

• Operating profit

  +13.2%

  -£11,922,000 → -£10,343,000

• Profit before tax

  +8.1%

  -£12,427,000 → -£11,419,000

• Wages

  +15.3%

  £27,752,000 → £32,002,000

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