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REGISTERED NUMBER: 11554350 (England and Wales)












PEMBROKE RUGBY FOOTBALL CLUB LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2023






PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PEMBROKE RUGBY FOOTBALL CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: Mrs A M James
R C Jelley
J W Richards
N C Shiels
D Willington





SECRETARY:





REGISTERED OFFICE: Crickmarren Field
Upper Lamphey Road
Pembroke
Pembrokeshire
SA71 4AY





REGISTERED NUMBER: 11554350 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,209 29,740
Investments 5 12,783 14,000
80,992 43,740

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 1,000 -
Cash at bank and in hand 7 110,341 139,644
112,341 140,644
CREDITORS
Amounts falling due within one year 8 13,397 12,320
NET CURRENT ASSETS 98,944 128,324
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,936

172,064

CREDITORS
Amounts falling due after more than one
year

9

26,973

-
NET ASSETS 152,963 172,064

RESERVES
Members funds 96,655 96,655
Income and expenditure account 56,308 75,409
152,963 172,064

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

BALANCE SHEET - continued
30 APRIL 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2023 and were signed on its behalf by:




Mrs A M James - Director R C Jelley - Director




J W Richards - Director N C Shiels - Director




D Willington - Director


PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Pembroke Rugby Football Club Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery - 20% reducing balance

Grants
Revenue grants are recognised at the date they are received.

Capital grants are released over the estimated useful life of the asset that they relates to.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 4 ) .

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property Machinery Totals
£    £    £   
COST
At 1 May 2022 18,937 21,094 40,031
Additions - 50,786 50,786
At 30 April 2023 18,937 71,880 90,817
DEPRECIATION
At 1 May 2022 - 10,291 10,291
Charge for year - 12,317 12,317
At 30 April 2023 - 22,608 22,608
NET BOOK VALUE
At 30 April 2023 18,937 49,272 68,209
At 30 April 2022 18,937 10,803 29,740

Rugby ClubSocial Club
£ £
Net Book Value

Freehold property and land 18,937-
Plant and equipment42,0947,178
Total NBV61,0317,178

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Debentures transferred from Pembroke Rugby Football
Club

14,000

14,000
Disposal of debentures (1,217 ) -
12,783 14,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,000 -

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

7. CASH AT BANK AND IN HAND

2023 2022
£ £
Rugby Club
Natwest Current Account 32,239 3,935
Natwest Capital Reserve Account 11,371 30,002
Natwest Entertainment Reserve Account 1,515 1,515
Natwest Entertainment Current Account 1 1
Natwest Mini Rugby Account - 8,068
Ladies Committee Account 10,019 16,792
Ladies Committee Reserve Account 2,168 2,161
150 Club Account 11,711 20,920
Former Players Account 449 449
PRFC Ladies Rugby Account 1,678 2,189
71,151 86,032
Social Club
Natwest Bar Account 6,951 30,179
Natwest Bandit Account 3,035 3,154
Natwest Stewards Bond Account 1,010 1,007
Natwest Bonus Saver Account 27,857 18,935
Cash In Hand 337 337
39,190 53,612

Total Cash at bank and in hand 110,341 139,644


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 6,923 5,088
Taxation and social security 4,264 5,025
Other creditors 2,210 2,207
13,397 12,320

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 26,973 -

10. LIMITED BY GUARANTEE

Pembroke Rugby Football Club Limited is limited by guarantee of its members, each member guarantees £1 only.

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

11. GRANT INCOME

During the period the company received the following grants relating to the Covid-19 pandemic.

2023 2022
£    £   

HM Revenue & Customs - Job Retention Scheme - 4,266

Welsh Government/Pembrokeshire County Council - 7,000

- 11,266
Other grant income

Sports Wales - Flood lights 33,716 -