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Registered number: 10917198
Nelson Rfc Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10917198
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 54,000 57,000
Tangible Assets 5 240,419 256,091
Investments 6 4,250 4,250
298,669 317,341
CURRENT ASSETS
Stocks 7 7,167 9,819
Debtors 8 3,730 7,931
Cash at bank and in hand 73,763 77,699
84,660 95,449
Creditors: Amounts Falling Due Within One Year 9 (65,897 ) (84,547 )
NET CURRENT ASSETS (LIABILITIES) 18,763 10,902
TOTAL ASSETS LESS CURRENT LIABILITIES 317,432 328,243
Creditors: Amounts Falling Due After More Than One Year 10 (114,516 ) (132,104 )
NET ASSETS 202,916 196,139
RESERVES
Other reserves 149,637 149,637
Income and Expenditure Account 53,279 46,502
MEMBERS' FUNDS 202,916 196,139
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Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr P Davies
Director
10/11/2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Nelson Rfc Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 10917198 . The registered office is The Clubhouse Shingrig Road West Lane, Nelson, Treharris, CF46 6BQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets include the ground leasehold. It is amortised to income and expenditure account over its estimated economic life of 22 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 22 years on a straight line basis
Plant & Machinery 10% on a reducing balance basis
Fixtures & Fittings 10% on a reducing balance basis
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income and expenditure account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income and expenditure account as incurred.
2.6. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9 (2022: 9)
9 9
4. Intangible Assets
Other
£
Cost
As at 1 June 2022 66,000
As at 31 May 2023 66,000
Amortisation
As at 1 June 2022 9,000
Provided during the period 3,000
As at 31 May 2023 12,000
Net Book Value
As at 31 May 2023 54,000
As at 1 June 2022 57,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2022 242,903 16,494 46,161 305,558
As at 31 May 2023 242,903 16,494 46,161 305,558
Depreciation
As at 1 June 2022 33,123 4,342 12,002 49,467
Provided during the period 11,041 1,215 3,416 15,672
As at 31 May 2023 44,164 5,557 15,418 65,139
Net Book Value
As at 31 May 2023 198,739 10,937 30,743 240,419
As at 1 June 2022 209,780 12,152 34,159 256,091
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6. Investments
Listed
£
Cost
As at 1 June 2022 4,250
As at 31 May 2023 4,250
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 4,250
As at 1 June 2022 4,250
7. Stocks
2023 2022
£ £
Stock 7,167 9,819
7,167 9,819
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,730 7,739
Other debtors - 192
3,730 7,931
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 3,000 3,000
Trade creditors 6,140 5,181
Bank loans and overdrafts 10,563 10,039
Other creditors 39,911 53,337
Taxation and social security 6,283 12,990
65,897 84,547
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 51,500 54,000
Bank loans 63,016 74,104
Other creditors - 4,000
114,516 132,104
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11. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,000 3,000
Later than one year and not later than five years 12,000 12,000
Later than five years 39,500 42,000
54,500 57,000
54,500 57,000
12. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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