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REGISTERED NUMBER: 08764447 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Houghton Rugby Union Football Club
Limited

Houghton Rugby Union Football Club
Limited (Registered number: 08764447)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Houghton Rugby Union Football Club
Limited

Company Information
for the year ended 31 March 2023







DIRECTORS: D F Keast
K L Robson
R W Middlemass
R J Lydiatt
R Johnson
J Forester
M Watchman-Atkinson
K A Birtley





SECRETARY: J Crowther





REGISTERED OFFICE: Dairy Lane
Houghton le Spring
Tyne & Wear
DH4 5BH





REGISTERED NUMBER: 08764447 (England and Wales)





ACCOUNTANTS: TTR Barnes Limited
Chartered Accountants
3-5 Grange Terrace
Stockton Road
Sunderland
Tyne & Wear
SR2 7DG

Houghton Rugby Union Football Club
Limited (Registered number: 08764447)

Statement of Financial Position
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 285,442 288,516

CURRENT ASSETS
Stocks 3,546 2,676
Debtors 5 2,970 -
Cash at bank and in hand 13,066 36,735
19,582 39,411
CREDITORS
Amounts falling due within one year 6 16,905 13,281
NET CURRENT ASSETS 2,677 26,130
TOTAL ASSETS LESS CURRENT
LIABILITIES

288,119

314,646

CREDITORS
Amounts falling due after more than one
year

7

(13,132

)

(21,226

)

ACCRUALS AND DEFERRED INCOME (5,000 ) (27,000 )
NET ASSETS 269,987 266,420

RESERVES
Income and expenditure account 269,987 266,420
269,987 266,420

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Houghton Rugby Union Football Club
Limited (Registered number: 08764447)

Statement of Financial Position - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2023 and were signed on its behalf by:




J Forester - Director



D F Keast - Director


Houghton Rugby Union Football Club
Limited (Registered number: 08764447)

Notes to the Financial Statements
for the year ended 31 March 2023

1. STATUTORY INFORMATION

Houghton Rugby Union 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
The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider appropriate.

Reconciliation with previous generally accepted accounting practice

These financial statements have been prepared in accordance with the provisions of Section 1a "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 - 10% on reducing balance
Fixtures and fittings - 10% 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.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


Houghton Rugby Union Football Club
Limited (Registered number: 08764447)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 10 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 257,771 26,393 29,321 313,485
DEPRECIATION
At 1 April 2022 - 10,463 14,506 24,969
Charge for year - 1,593 1,481 3,074
At 31 March 2023 - 12,056 15,987 28,043
NET BOOK VALUE
At 31 March 2023 257,771 14,337 13,334 285,442
At 31 March 2022 257,771 15,930 14,815 288,516

Included in cost of land and buildings is freehold land of £ 257,771 (2022 - £ 257,771 ) which is not depreciated.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 2,970 -

Houghton Rugby Union Football Club
Limited (Registered number: 08764447)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,746 -
Hire purchase contracts 1,226 2,392
Taxation and social security 6,711 7,097
Other creditors 5,222 3,792
16,905 13,281

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 13,132 20,000
Hire purchase contracts - 1,226
13,132 21,226

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 16,878 20,000
Hire purchase contracts 1,226 3,618
18,104 23,618

The loan is secured by a legal charge over the freehold property owned by the company.

9. MEMBERS' UNDERTAKINGS

The company is limited by guarantee in that every member undertakes to contribute such amounts as may be required in the event of the company being wound up, for the payments of debts and liabilities and for the costs of winding up, not exceeding £1.