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REGISTERED NUMBER: 03165021 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

FOR

FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED

FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 03165021)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2022







DIRECTORS: M Campbell
S Clough
C G Corran





SECRETARY: A Gale





REGISTERED OFFICE: The Millennium Stadium Post Office Road
Featherstone
Pontefract
WF7 5EN





REGISTERED NUMBER: 03165021 (England and Wales)





ACCOUNTANTS: Sedulo Leeds Limited
St Paul's House
23 Park Square
Leeds
West Yorkshire
LS1 2ND

FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 03165021)

BALANCE SHEET
30 NOVEMBER 2022

30.11.22 30.11.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,624,737 1,432,995

CURRENT ASSETS
Stocks 125,693 25,831
Debtors 5 239,563 295,640
Cash at bank and in hand 28,276 83,861
393,532 405,332
CREDITORS
Amounts falling due within one year 6 1,306,206 770,587
NET CURRENT LIABILITIES (912,674 ) (365,255 )
TOTAL ASSETS LESS CURRENT LIABILITIES 712,063 1,067,740

CREDITORS
Amounts falling due after more than one year 7 590,104 609,630
NET ASSETS 121,959 458,110

CAPITAL AND RESERVES
Called up share capital 659,860 659,860
Other reserves 242,975 242,975
Retained earnings (780,876 ) (444,725 )
121,959 458,110

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 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.

FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 03165021)

BALANCE SHEET - continued
30 NOVEMBER 2022


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 28 November 2023 and were signed on its behalf by:





M Campbell - Director


FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 03165021)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022


1. STATUTORY INFORMATION

Featherstone Rovers Rugby League Football Club 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.

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.

In common with virtually every other business in the country, the Company has been experiencing the effects of the Coronavirus pandemic. Whilst the full impact of this exceptional situation on the Company cannot be assessed with complete certainty at the current time, the Directors believe they have taken all possible steps to protect the Company including accessing relevant Government assistance.

At the time of signing these accounts the Directors are of the opinion that the Company will remain viable for the foreseeable future and therefore these Financial Statements have been prepared on the Going Concern basis

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.
Freehold property - 2% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Website - 20% on cost

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.


FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 03165021)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2022


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2021 - 56 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2021 2,026,438 85,067 255,706
Additions 183,059 53,350 10,534
At 30 November 2022 2,209,497 138,417 266,240
DEPRECIATION
At 1 December 2021 666,231 63,061 204,924
Charge for year 42,498 7,961 14,708
At 30 November 2022 708,729 71,022 219,632
NET BOOK VALUE
At 30 November 2022 1,500,768 67,395 46,608
At 30 November 2021 1,360,207 22,006 50,782

FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 03165021)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2022


4. TANGIBLE FIXED ASSETS - continued

Motor
vehicles Website Totals
£    £    £   
COST
At 1 December 2021 18,309 17,750 2,403,270
Additions 5,500 5,720 258,163
At 30 November 2022 23,809 23,470 2,661,433
DEPRECIATION
At 1 December 2021 18,309 17,750 970,275
Charge for year 110 1,144 66,421
At 30 November 2022 18,419 18,894 1,036,696
NET BOOK VALUE
At 30 November 2022 5,390 4,576 1,624,737
At 30 November 2021 - - 1,432,995

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£    £   
Trade debtors 64,321 124,177
Other debtors 175,242 171,463
239,563 295,640

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£    £   
Bank loans and overdrafts 20,833 10,000
Trade creditors 432,929 88,748
Taxation and social security 69,024 68,080
Other creditors 783,420 603,759
1,306,206 770,587

FEATHERSTONE ROVERS RUGBY LEAGUE
FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 03165021)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2022


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.22 30.11.21
£    £   
Bank loans 31,104 37,431
Other creditors 559,000 572,199
590,104 609,630

8. SECURED DEBTS

The following secured debts are included within creditors:

30.11.22 30.11.21
£    £   
Other creditors 181,500 181,500

Included within 'Other creditors' at note 8 above are loans from two third parties secured on freehold land and buildings owned by the club.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end M Campbell, a Director had advanced the club £476,524 (2021 - £406,650). The monies advanced are interest free with no set terms of repayment and are disclosed within 'Other creditors' at note 7 above.