IRIS Accounts Production v23.3.0.418 13724263 Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure137242632022-04-30137242632023-04-30137242632022-05-012023-04-30137242632021-11-03137242632021-11-042022-04-30137242632022-04-3013724263ns16:EnglandWales2022-05-012023-04-3013724263ns15:PoundSterling2022-05-012023-04-3013724263ns11:Director12022-05-012023-04-3013724263ns11:PrivateLimitedCompanyLtd2022-05-012023-04-3013724263ns11:SmallEntities2022-05-012023-04-3013724263ns11:AuditExempt-NoAccountantsReport2022-05-012023-04-3013724263ns11:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3013724263ns11:SmallCompaniesRegimeForAccounts2022-05-012023-04-3013724263ns11:FullAccounts2022-05-012023-04-3013724263ns11:Director42022-05-012023-04-3013724263ns11:RegisteredOffice2022-05-012023-04-3013724263ns6:CurrentFinancialInstruments2023-04-3013724263ns6:CurrentFinancialInstruments2022-04-3013724263ns6:Non-currentFinancialInstruments2023-04-3013724263ns6:Non-currentFinancialInstruments2022-04-3013724263ns6:ShareCapital2023-04-3013724263ns6:ShareCapital2022-04-3013724263ns6:RevaluationReserve2023-04-3013724263ns6:RevaluationReserve2022-04-3013724263ns6:RetainedEarningsAccumulatedLosses2023-04-3013724263ns6:RetainedEarningsAccumulatedLosses2022-04-3013724263ns6:PlantMachinery2022-05-012023-04-3013724263ns6:FurnitureFittings2022-05-012023-04-3013724263ns6:ComputerEquipment2022-05-012023-04-3013724263ns6:LongLeaseholdAssetsns6:LandBuildings2022-04-3013724263ns6:LeaseholdImprovements2022-04-3013724263ns6:PlantMachinery2022-04-3013724263ns6:LongLeaseholdAssetsns6:LandBuildings2022-05-012023-04-3013724263ns6:LeaseholdImprovements2022-05-012023-04-3013724263ns6:LongLeaseholdAssetsns6:LandBuildings2023-04-3013724263ns6:LeaseholdImprovements2023-04-3013724263ns6:PlantMachinery2023-04-3013724263ns6:LongLeaseholdAssetsns6:LandBuildings2022-04-3013724263ns6:LeaseholdImprovements2022-04-3013724263ns6:PlantMachinery2022-04-3013724263ns6:FurnitureFittings2022-04-3013724263ns6:ComputerEquipment2022-04-3013724263ns6:FurnitureFittings2023-04-3013724263ns6:ComputerEquipment2023-04-3013724263ns6:FurnitureFittings2022-04-3013724263ns6:ComputerEquipment2022-04-3013724263ns6:WithinOneYearns6:CurrentFinancialInstruments2023-04-3013724263ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-3013724263ns6:RevaluationReserve2022-04-30
REGISTERED NUMBER: 13724263 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Harrogate Rugby (Trading) Limited

Harrogate Rugby (Trading) Limited (Registered number: 13724263)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Harrogate Rugby (Trading) Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: M Corbett
Mrs J C Finnegan





REGISTERED OFFICE: Rudding Lane
Harrogate
North Yorkshire
HG3 1DQ





REGISTERED NUMBER: 13724263 (England and Wales)






Harrogate Rugby (Trading) Limited (Registered number: 13724263)

Statement of Financial Position
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,012 1,031,524

CURRENT ASSETS
Stocks 4,179 11,415
Debtors 5 29,317 7,089
Cash at bank and in hand 18,737 22,685
52,233 41,189
CREDITORS
Amounts falling due within one year 6 43,164 37,981
NET CURRENT ASSETS 9,069 3,208
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,081

1,034,732

CREDITORS
Amounts falling due after more than one
year

7

(35,552

)

(49,487

)

PROVISIONS FOR LIABILITIES - (190,000 )
NET (LIABILITIES)/ASSETS (12,471 ) 795,245

CAPITAL AND RESERVES
Called up share capital 20 20
Revaluation reserve 8 - 810,000
Retained earnings (12,491 ) (14,775 )
SHAREHOLDERS' FUNDS (12,471 ) 795,245

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 profit or loss 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.

Harrogate Rugby (Trading) Limited (Registered number: 13724263)

Statement of Financial Position - 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 25 October 2023 and were signed on its behalf by:





Mrs J C Finnegan - Director


Harrogate Rugby (Trading) Limited (Registered number: 13724263)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Harrogate Rugby (Trading) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 20% on reducing balance

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

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 2 (2022 - 1 ) .

Harrogate Rugby (Trading) Limited (Registered number: 13724263)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 May 2022 1,000,000 29,171 86,586
Disposals (1,000,000 ) (29,171 ) (53,229 )
At 30 April 2023 - - 33,357
DEPRECIATION
At 1 May 2022 - 17,238 74,052
Charge for year - - -
Eliminated on disposal - (17,238 ) (49,295 )
At 30 April 2023 - - 24,757
NET BOOK VALUE
At 30 April 2023 - - 8,600
At 30 April 2022 1,000,000 11,933 12,534

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2022 39,236 2,199 1,157,192
Disposals (292 ) (2,199 ) (1,084,891 )
At 30 April 2023 38,944 - 72,301
DEPRECIATION
At 1 May 2022 32,179 2,199 125,668
Charge for year 1,353 - 1,353
Eliminated on disposal - (2,199 ) (68,732 )
At 30 April 2023 33,532 - 58,289
NET BOOK VALUE
At 30 April 2023 5,412 - 14,012
At 30 April 2022 7,057 - 1,031,524

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 29,317 7,089

Harrogate Rugby (Trading) Limited (Registered number: 13724263)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 17,568 17,258
Taxation and social security 637 1,995
Other creditors 24,959 18,728
43,164 37,981

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Other creditors 35,552 49,487

8. RESERVES
Revaluation
reserve
£   
At 1 May 2022 810,000
Revaluation reserve (810,000 )

At 30 April 2023 -

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Harrogate RUFC Limited.

The company is a wholly owned subsidiary of Harrogate RUFC Limited ,a registered charity 1195769.