RPT-Soccer-Tottenham Hotspur post record year profit

* FY pretax profit 33.4 mln stg vs 3.0 mln stg

* Outcome boosted by player trading profit of 56.5 mln stg

* Revenue 113.0 mln stg vs 114.8 mln stg

* Shares up 0.25 pence (adds SOCC topic code)

LONDON, Nov 10 (Reuters) - Tottenham Hotspur posted a record full-year pretax profit, boosted by a player trading profit of 56.5 million pounds ($94.13 million), the Premier League club said on Tuesday.

Spurs made a profit before tax of 33.4 million pounds in the year to June 30, up from 3 million pounds in the previous year, on revenue down 1.6 percent at 113 million pounds.

However, profit from operations excluding player trading and before restructuring and depreciation charges fell 31 percent to 24.1 million pounds.

Spurs finished eighth in the Premier League in the 2008/09 season and reached the League Cup final. They are currently fourth in the league standings.

The north London club said funds from the sale of players such as Dimitar Berbatov and Paul Robinson were reinvested in buying the likes of Peter Crouch and re-signing Robbie Keane.

Chairman Daniel Levy said the club had three key priorities -- investment in the first team, a new training centre and an increased capacity state-of-the-art new stadium.

"We have assembled what we believe to be one of the most talented squads we have had during our time in the Premier League, the ground is being turned and pitches laid for the new training centre at Bulls Cross in Enfield and we have submitted a planning application for a stunning new stadium on a site next to our existing stadium," he said. [ID:nLO469386]

Shares in Tottenham were up 0.75 pence at 75 pence at 1126 GMT. The firm has a market capitalisation of about 200 million pounds if convertible shares are included.

(Reporting by James Davey; Editing by Greg Mahlich and Ken Ferris; To query or comment on this story email sportsfeedback@thomsonreuters.com)