SUNDERLAND LIMITED

• ⚠

  Confirmation statement overdue

  Due 2026-05-07.

1. SUNDERLAND LIMITED 2005-08-08 → present
2. SUNDERLAND PLC 1996-05-01 → 2005-08-08
3. PINCO 767 LIMITED 1996-04-23 → 1996-05-01

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

Consolidated group

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 LIMITED · parent
   1. The Sunderland Association Football Club, Limited (The) 100% · England and Wales · Professional football club
   2. Sunderland properties PLC 100% · England and Wales · Dormant
   3. SAFC.COM PLC 100% · England and Wales · Dormant
   4. Sunderland AFC.COM Limited 100% · England and Wales · Dormant
   5. 1879 Events Management Limited 100% · England and Wales · Dormant
   6. 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...a 95th minute winner by winger Tommy Watson to cement a return to the top flight of English football for the first time since 2017.”
• “Performance off the pitch followed that on it, with strong revenue growth across most areas with overall revenue up £2.1m to £40.3m. Gate receipts were up 14.3% to £13.3m... 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, driving shirt sales and turnover to record numbers.”
• “The club's deep run through the Playoffs provided a significant boost to revenue, specifically across, retail, matchday and TV broadcast revenue. On the downside, it was a challenging year for the concert business with a difficult touring environment meaning the stadium went untapped during the summer period.”
• “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.”
• “The summer of 2025 saw the beginning of a major renovation programme across all sites in readiness for the Premier League... An investment in the region of £10m was made across three new premium experience spaces and a complete reimagination of the entire general admission concourse.”
• “Since the end of the financial period, the club has contracted for the purchase and sale of various players. The net amount payable resulting from this activity is £47,346,348 (2024: £10,633,143 receivable). This activity will be accounted for in the year ended 31 July 2026.”

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

1

last 12 months

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

• Turnover

  +5.6%

  £38,152,000 → £40,294,000

• Cash

  —

  Not reported

• Net assets

  -3.3%

  £121,499,000 → £117,489,000

• Employees

  +1.1%

  349 → 353

• Operating profit

  +86.8%

  -£8,053,000 → -£1,062,000

• Profit before tax

  +53.6%

  -£8,636,000 → -£4,010,000

• Wages

  +65.9%

  £28,219,000 → £46,816,000

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