Acorah Software Products - Accounts Production 12.3.217 false true 1 June 2021 31 May 2022 31 May 2022 09104442 Mr G R Pike Mr S H Carkeet Mrs R C Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09104442 2021-05-31 09104442 2022-05-31 09104442 2021-06-01 2022-05-31 09104442 frs-core:CurrentFinancialInstruments 2022-05-31 09104442 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 09104442 frs-core:Non-currentFinancialInstruments 2022-05-31 09104442 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 09104442 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 09104442 frs-core:CurrentFinancialInstruments 2022-05-31 09104442 frs-core:AfterOneYear 2021-06-01 2022-05-31 09104442 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 09104442 frs-core:BetweenOneFiveYears 2022-05-31 09104442 frs-core:ComputerEquipment 2022-05-31 09104442 frs-core:ComputerEquipment 2021-06-01 2022-05-31 09104442 frs-core:ComputerEquipment 2021-05-31 09104442 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Registered number: 09104442
Bournemouth Rugby Football Club Limited
Unaudited Financial Statements
For The Year Ended 31 May 2022
Simpson Associates

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09104442
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 4,318 5,037
4,318 5,037
CURRENT ASSETS
Debtors 4 6,771 913
Cash at bank and in hand 61,858 164,978
68,629 165,891
Creditors: Amounts Falling Due Within One Year 5 (18,663 ) (93,366 )
NET CURRENT ASSETS (LIABILITIES) 49,966 72,525
TOTAL ASSETS LESS CURRENT LIABILITIES 54,284 77,562
Creditors: Amounts Falling Due After More Than One Year 6 (35,247 ) (44,630 )
NET ASSETS 19,037 32,932
Income and Expenditure Account 19,037 32,932
MEMBERS' FUNDS 19,037 32,932
Page 1
Page 2
For the year ending 31 May 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr S H Carkeet
Director
15/08/2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Land and buildings straight line over 10 years
Plant and machinery straight line over 2 or 3 years
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 6)
2 6
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3. Tangible Assets
Land & Property
Land and buildings Plant and machinery Total
£ £ £
Cost
As at 1 June 2021 7,194 7,036 14,230
As at 31 May 2022 7,194 7,036 14,230
Depreciation
As at 1 June 2021 2,157 7,036 9,193
Provided during the period 719 - 719
As at 31 May 2022 2,876 7,036 9,912
Net Book Value
As at 31 May 2022 4,318 - 4,318
As at 1 June 2021 5,037 - 5,037
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 213
Other debtors 6,771 700
6,771 913
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 858 6,957
Bank loans and overdrafts 9,317 6,312
Other creditors 7,517 61,217
Taxation and social security 971 18,880
18,663 93,366
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6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 35,247 43,689
VAT - 941
35,247 44,630
7. Reserves
The Wheelchair Rugby team has amalgamated with the Club and as part of that process £886 were added from the Wheelchair Rugby team's Bank account to the Club's reserves at the 2021 year end.
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
9. General Information
Bournemouth Rugby Football Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 09104442 . The registered office is Chapel Gate, Bournemouth, Dorset, BH23 6BL.
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