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REGISTERED NUMBER: 11554350 (England and Wales)












PEMBROKE RUGBY FOOTBALL CLUB LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2024






PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PEMBROKE RUGBY FOOTBALL CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mrs A M James
R C Jelley
N C Shiels
D Willington





SECRETARY:





REGISTERED OFFICE: Crickmarren Field
Upper Lamphey Road
Pembroke
Pembrokeshire
SA71 4AY





REGISTERED NUMBER: 11554350 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,905 68,209
Investments 5 12,783 12,783
76,688 80,992

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 - 1,000
Cash at bank and in hand 7 113,738 110,341
114,738 112,341
CREDITORS
Amounts falling due within one year 8 14,112 13,397
NET CURRENT ASSETS 100,626 98,944
TOTAL ASSETS LESS CURRENT
LIABILITIES

177,314

179,936

CREDITORS
Amounts falling due after more than one
year

9

21,578

26,973
NET ASSETS 155,736 152,963

RESERVES
Members funds 96,655 96,655
Income and expenditure account 59,081 56,308
155,736 152,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

BALANCE SHEET - continued
30 APRIL 2024


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 24 July 2024 and were signed on its behalf by:




Mrs A M James - Director R C Jelley - Director




D Willington - Director N C Shiels - Director


PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Pembroke Rugby 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
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 - 20% 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.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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.

Grants received
Grant income is credited to income on receipt and allocated over the life of the project. Any amounts outstanding at the year end are included in either debtors or creditors. Capital grant income is written off to the profit and loss account at the same rate as the estimated useful life of the asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property Machinery Totals
£    £    £   
COST
At 1 May 2023 18,937 71,880 90,817
Additions - 6,938 6,938
At 30 April 2024 18,937 78,818 97,755
DEPRECIATION
At 1 May 2023 - 22,608 22,608
Charge for year - 11,242 11,242
At 30 April 2024 - 33,850 33,850
NET BOOK VALUE
At 30 April 2024 18,937 44,968 63,905
At 30 April 2023 18,937 49,272 68,209

Rugby ClubSocial Club
£ £
Net Book Value

Freehold property and land 18,937-
Plant and equipment39,2265,742
Total NBV58,1635,742

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2024 2023
£    £   
Debentures transferred from Pembroke Rugby Football
Club

12,783

14,000
Disposal of debentures - (1,217 )
12,783 12,783

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,000

PEMBROKE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 11554350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CASH AT BANK AND IN HAND

2024 2023
£ £
Rugby Club
Natwest Current Account 11,114 32,239
Natwest Capital Reserve Account 11,530 11,371
Natwest Entertainment Reserve Account 1,515 1,515
Natwest Entertainment Current Account 1 1
Ladies Committee Account 10,526 10,019
Ladies Committee Reserve Account 2,199 2,168
150 Club Account 16,634 11,711
Former Players Account - 449
PRFC Ladies Rugby Account 4,613 1,678
58,132 71,151
Social Club
Natwest Bar Account 18,485 6,951
Natwest Bandit Account 2,883 3,035
Natwest Stewards Bond Account 1,026 1,010
Natwest Bonus Saver Account 32,875 27,857
Cash In Hand 337 337
55,606 39,190

Total Cash at bank and in hand 113,738 110,341


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 10,603 6,923
Taxation and social security 1,283 4,264
Other creditors 2,226 2,210
14,112 13,397

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 21,578 26,973

10. LIMITED BY GUARANTEE

Pembroke Rugby Football Club Limited is limited by guarantee of its members, each member guarantees £1 only.

11. GRANT INCOME

2024 2023
£    £   

Sports Wales - Flood lights - 33,716

Sportslot - Equipment 7,925 -

7,725 33,716
All terms and conditions have been met on all grants.