Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30true2022-07-01falseRugby football club1815trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 3846416 2022-07-01 2023-06-30 3846416 2021-07-01 2022-06-30 3846416 2023-06-30 3846416 2022-06-30 3846416 c:Director7 2022-07-01 2023-06-30 3846416 d:Buildings d:LongLeaseholdAssets 2022-07-01 2023-06-30 3846416 d:Buildings d:LongLeaseholdAssets 2023-06-30 3846416 d:Buildings d:LongLeaseholdAssets 2022-06-30 3846416 d:LandBuildings 2023-06-30 3846416 d:LandBuildings 2022-06-30 3846416 d:PlantMachinery 2022-07-01 2023-06-30 3846416 d:PlantMachinery 2023-06-30 3846416 d:PlantMachinery 2022-06-30 3846416 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 3846416 d:MotorVehicles 2022-07-01 2023-06-30 3846416 d:MotorVehicles 2023-06-30 3846416 d:MotorVehicles 2022-06-30 3846416 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 3846416 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 3846416 d:CurrentFinancialInstruments 2023-06-30 3846416 d:CurrentFinancialInstruments 2022-06-30 3846416 d:Non-currentFinancialInstruments 2023-06-30 3846416 d:Non-currentFinancialInstruments 2022-06-30 3846416 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 3846416 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 3846416 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 3846416 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 3846416 d:ShareCapital 2023-06-30 3846416 d:ShareCapital 2022-06-30 3846416 d:RetainedEarningsAccumulatedLosses 2023-06-30 3846416 d:RetainedEarningsAccumulatedLosses 2022-06-30 3846416 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 3846416 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 3846416 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 3846416 c:FRS102 2022-07-01 2023-06-30 3846416 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 3846416 c:FullAccounts 2022-07-01 2023-06-30 3846416 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 3846416










WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED
REGISTERED NUMBER: 3846416

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,537,152
1,591,131

  
1,537,152
1,591,131

Current assets
  

Stocks
 5 
14,100
15,936

Debtors: amounts falling due within one year
 6 
24,846
21,374

Cash at bank and in hand
 7 
32,588
55,044

  
71,534
92,354

Creditors: amounts falling due within one year
 8 
(121,960)
(148,209)

Net current liabilities
  
 
 
(50,426)
 
 
(55,855)

Total assets less current liabilities
  
1,486,726
1,535,276

Creditors: amounts falling due after more than one year
 9 
(180,976)
(221,759)

Provisions for liabilities
  

Grants
 10 
(1,109,401)
(1,148,346)

  
 
 
(1,109,401)
 
 
(1,148,346)

Net assets
  
196,349
165,171


Capital and reserves
  

Called up share capital 
  
251
251

Profit and loss account
  
196,098
164,920

  
196,349
165,171


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Page 1

 
WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED
REGISTERED NUMBER: 3846416
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P N Olsen
Director

Date: 6 November 2023

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


GENERAL INFORMATION

The company is a private company, limited by shares, incorporated in England and Wales and its
registered office is:-
Brinkburn
Catcote Road
Hartlepool
TS25 4HA

2.ACCOUNTING POLICIES

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:

 
2.2

Going concern

The directors having made due and careful enquiry are of the opinion that the company has adequate working capital to exercise its operations for the next twelve months as they have continued support from the shareholders. The directors therefore have made an informed decision to prepare the financial statements on a going concern basis.

 
2.3

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied
during the year, exclusive of Value Added Tax.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the profit and loss account in the same period as the related expenditure.
Page 3

 
WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.ACCOUNTING POLICIES (continued)

 
2.5

Tangible fixed assets

Depreciation is provided on the following basis:

Clubhouse and Community Facility
-
2 - 10% straight line
Fixtures & Equipment
-
5 - 20% straight line
Stand
-
2% straight line

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income.

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 18 (2022 - 15).

Page 4

 
WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


TANGIBLE FIXED ASSETS





Clubhouse and Community Facility
Fixtures and Equipment
Stand
Total

£
£
£
£



Cost


At 1 July 2022
1,794,885
85,530
29,268
1,909,683


Additions
-
6,799
-
6,799



At 30 June 2023

1,794,885
92,329
29,268
1,916,482



Depreciation


At 1 July 2022
243,570
60,936
14,046
318,552


Charge for the year on owned assets
50,109
8,766
1,903
60,778



At 30 June 2023

293,679
69,702
15,949
379,330



Net book value



At 30 June 2023
1,501,206
22,627
13,319
1,537,152



At 30 June 2022
1,551,315
24,594
15,222
1,591,131




The net book value of land and buildings may be further analysed as follows:


2023
2022
£
£

Long leasehold
1,501,206
1,551,315

1,501,206
1,551,315



5.


STOCKS

2023
2022
£
£

Raw materials and consumables
14,100
15,936

14,100
15,936


Page 5

 
WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


DEBTORS

2023
2022
£
£


Trade debtors
14,577
8,740

Other debtors
10,269
12,634

24,846
21,374



7.


CASH AND CASH EQUIVALENTS

2023
2022
£
£

Cash at bank and in hand
32,588
55,044

32,588
55,044

Page 6

 
WEST HARTLEPOOL RUGBY FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

8.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Bank loans
10,000
14,999

Other loans
33,325
53,984

Trade creditors
19,825
22,102

Other taxation and social security
10,782
8,175

Other creditors
10,467
13,305

Accruals and deferred income
37,561
35,644

121,960
148,209



9.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023
2022
£
£

Bank loans
19,228
29,249

Other loans
161,748
192,510

180,976
221,759



10.


GRANTS





Grants

£





At 1 July 2022
1,148,346


Utilised in year
(38,945)



At 30 June 2023
1,109,401

At 30 June 2023 £573,955 of the grant is repayable if certain conditions are not met for a period of 10 years from when the grant was received in 2015. 

 
Page 7