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Registered number: 00085808
Hull Kingston Rovers Football Club Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
360 Accountants Limited
19 Albion Street
Hull
HU13TG
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Company Information
Directors Mr D R Kilburn
Mr J C McNicol
Mr I A Richardson
Dr P E Sewell
Mr N M Hudgell
Mr P J Lakin
Mrs R Oughtibridge
Secretary Mrs R Oughtibridge
Company Number 00085808
Registered Office Craven Park Stadium
Preston Road
Hull
East Yorkshire
HU9 5HE
Accountants 360 Accountants Limited
19 Albion Street
Hull
HU13TG
Bankers Santander
Bootle
Merseyside
L30 4GB
Solicitors Gosschalks
Queens Gardens
Hull
East Yorkshire
HU1 3DZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 00085808
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 890,775 902,264
Investments 5 1 1
890,776 902,265
CURRENT ASSETS
Stocks 240,644 244,400
Debtors 430,662 380,881
Cash at bank and in hand 906,841 461,697
1,578,147 1,086,978
Creditors: Amounts Falling Due Within One Year (1,091,976 ) (1,232,063 )
NET CURRENT ASSETS (LIABILITIES) 486,171 (145,085 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,376,947 757,180
Creditors: Amounts Falling Due After More Than One Year (6,842,099 ) (5,855,754 )
NET LIABILITIES (5,465,152 ) (5,098,574 )
CAPITAL AND RESERVES
Called up share capital 6 641,857 641,857
Profit and Loss Account (6,107,009 ) (5,740,431 )
SHAREHOLDERS' FUNDS (5,465,152) (5,098,574)
Page 2
Page 3
For the year ending 30 November 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr I A Richardson
Director
Mr N M Hudgell
Director
Mr P J Lakin
Director
22nd August 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Hull Kingston Rovers Football Club Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00085808 . The registered office is Craven Park Stadium, Preston Road, Hull, East Yorkshire, HU9 5HE.
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. 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 Straight line over 97 years
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 163 (2022: 187)
163 187
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 2,144,523
Additions 15,684
As at 30 November 2023 2,160,207
Depreciation
As at 1 December 2022 1,242,259
Provided during the period 27,173
As at 30 November 2023 1,269,432
Net Book Value
As at 30 November 2023 890,775
As at 1 December 2022 902,264
5. Investments
Total
£
Cost
As at 1 December 2022 1
As at 30 November 2023 1
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 1
As at 1 December 2022 1
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 641,857 641,857
7. Ultimate Controlling Party
In the opinion of the directors Mr N M Hudgell controlled the company during the period under review. 
8. Fixed Asset Investments
The company's investments at the Balance Sheet date in the share capital of companies include the following: 
Hull Kingston Rovers (Events) Ltd 
Registered office: Craven Park Stadium, Preston Road, Hull, East Yorkshire, HU9 5HE 
Nature of business: Catering and hospitality 
%
Class of shares:
holding
...CONTINUED
Page 5
Page 6
Ordinary        
   50.00
30/11/23     30/11/22
£                    £ 
Aggregate capital and reserves   
178,914          135,133 
Profit/(loss) for the year             
43,783            (1,731) 
Page 6