COMMONWEALTH SPORT
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Cash
£56m
+42.2% vs 2025
Net assets
£42m
-23.6% lowest in 3 filed years
Employees
30
+20% highest in 3 filed years
Profit before tax
-£17m
+84.9% vs 2025
Net assets
3-year trend · vs Consumer Discretionary median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2026-03-31
| Metric | Trend | 2024-03-31 | 2025-03-31 | 2026-03-31 | Δ vs prior |
|---|---|---|---|---|---|
| Total income | £14,152,914 | £236,595 | £391,136 | +65.3% | |
| Operating profit | £174,339,275 | -£121,053,596 | -£22,462,947 | +81.4% | |
| Profit before tax | £176,466,296 | -£113,758,592 | -£17,139,424 | +84.9% | |
| Net profit | £132,382,973 | -£85,346,959 | -£12,916,230 | +84.9% | |
| Cash | £173,266,015 | £39,331,656 | £55,935,053 | +42.2% | |
| Total assets less current liabilities | £177,163,487 | £54,639,414 | £41,840,683 | -23.4% | |
| Net assets | £139,986,773 | £54,639,414 | £41,723,184 | -23.6% | |
| Equity | £139,986,773 | £54,639,414 | £41,723,184 | -23.6% | |
| Average employees | 21 | 25 | 30 | +20% | |
| Wages | £1,539,779 | £2,040,293 | £2,341,325 | +14.8% | |
| Directors' remuneration | £82,527 | £288,991 | £375,632 | +30% | |
| Highest paid director | £11,250 | £45,000 | £44,359 | -1.4% |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-03-31 | 2025-03-31 | 2026-03-31 |
|---|---|---|---|---|
| Return on capital employed | 98.4% | -221.5% | -53.7% | |
| Gearing (liabilities / total assets) | 21.8% | 63.9% | 68.0% | |
| Current ratio | 93.20x | 1.57x | 1.47x |
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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- COMMONWEALTH SPORT 2026-01-19 → present
- COMMONWEALTH GAMES FEDERATION 2016-10-27 → 2026-01-19
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Consolidated group
- Auditor
- HaysMac LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The Group ended the financial year with a high level of cash reserves. This will reduce in the year ahead as further financial support is provided to the Glasgow 2026 Organising Company in order to deliver the Games in 2026. The Directors have reviewed detailed cashflow forecasts and concluded they have expectation that the organisation has adequate resources to continue operational existence for the foreseeable future. Alongside this, the appointment of India as the Host of the 2030 Games provides ongoing financial stability and security. On this basis, the financial statements are prepared on a going concern basis.”
Group structure
- COMMONWEALTH SPORT · parent
- CGF Partnerships Ltd 100%
- Commonwealth Sport Foundation 100%
- CGF Partnerships Australia Pty Ltd 0%
Significant events
- “Commonwealth Games Federation changed its legal name to Commonwealth Sport during the year.”
- “In April 2025, Chris Jenkins stepped down as President of Commonwealth Sport with Dr Donald Rukare taking on the role on an interim basis.”
- “In July 2025, Malta was announced as the next host of the Commonwealth Youth Games in 2027.”
- “In October 2025, the Executive Board of Commonwealth Sport recommended that Amdavad, India should host the 2030 Commonwealth Games.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
10 active · 11 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| CHAN, Christopher Seng Heng | Director | 2019-09-05 | Sep 1950 | Singaporean |
| DIAS, Claire Rhiannon | Director | 2024-02-21 | May 1977 | Canadian |
| GRAHAM, Hugh Richard | Director | 2016-10-27 | Jun 1963 | New Zealander |
| OSBORNE, Sandra | Director | 2023-11-15 | Oct 1951 | Barbadian |
| PENN, Ephraim | Director | 2023-11-15 | Jul 1958 | British Virgin Islander |
| PHILLIPS, Craig | Director | 2023-11-15 | May 1960 | Australian |
| PHILLIPS, Helen Margaret | Director | 2023-11-15 | Nov 1972 | British |
| RUKARE, Donald, Dr | Director | 2023-11-15 | Nov 1968 | Ugandan |
| TSHENYEGO, Botsang, Colonel | Director | 2023-11-15 | Jul 1965 | Botswanan |
| WILLIAMS, Brendan Vaughn Ainsworth | Director | 2021-03-31 | Dec 1987 | Dominican |
Show 11 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BELROSE, Cathelina Fortuna | Director | 2016-10-27 | 2023-11-15 |
| FERNANDO, Hemasiri | Director | 2016-10-27 | 2019-09-05 |
| JENKINS, Christopher John | Director | 2016-10-27 | 2025-04-09 |
| JUMAN-YASSIN, Kalam Azad | Director | 2016-10-27 | 2019-09-05 |
| MARTIN, Louise Livingstone, Dr | Director | 2016-10-27 | 2023-11-15 |
| MOYO, Miriam Zimba | Director | 2016-10-27 | 2023-11-15 |
| MURPHY, Harry Edward Maughn | Director | 2019-09-05 | 2023-11-15 |
| ROBERTSON, Bruce | Director | 2016-10-27 | 2023-11-15 |
| SAM, Gideon Napoleon | Director | 2016-10-27 | 2019-09-05 |
| SIMONS, Judith Olivia | Director | 2019-09-05 | 2024-01-04 |
| SMITH, Kereyn Maree | Director | 2016-10-27 | 2023-11-15 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 59 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-01-19 CERTNM Certificate change of name company
- 2026-01-19 NE01 Change of name exemption
- 2026-01-19 CONNOT Change of name notice
- 2025-12-17 MA Memorandum articles
- 2025-01-27 MA Memorandum articles
- 2025-01-27 RESOLUTIONS Resolution
- 2025-01-24 RESOLUTIONS Resolution
- 2024-01-19 MA Memorandum articles
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-08-12 | AA | accounts | Accounts with accounts type group | |
| 2026-01-19 | CERTNM | change-of-name | Certificate change of name company | |
| 2026-01-19 | NE01 | change-of-name | Change of name exemption | |
| 2026-01-19 | CONNOT | change-of-name | Change of name notice | |
| 2025-12-17 | MA | incorporation | Memorandum articles | |
| 2025-12-08 | AA | accounts | Accounts with accounts type group | |
| 2025-10-31 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-04-28 | TM01 | officers | Termination director company with name termination date | |
| 2025-01-27 | MA | incorporation | Memorandum articles | |
| 2025-01-27 | RESOLUTIONS | resolution | Resolution | |
| 2025-01-24 | RESOLUTIONS | resolution | Resolution | |
| 2024-10-21 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-07-16 | AA | accounts | Accounts with accounts type group | |
| 2024-03-06 | AP01 | officers | Appoint person director company with name date | |
| 2024-03-06 | TM01 | officers | Termination director company with name termination date | |
| 2024-01-19 | MA | incorporation | Memorandum articles | |
| 2023-12-06 | CH01 | officers | Change person director company with change date | |
| 2023-12-01 | AP01 | officers | Appoint person director company with name date | |
| 2023-12-01 | AP01 | officers | Appoint person director company with name date | |
| 2023-12-01 | AP01 | officers | Appoint person director company with name date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 7
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
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.