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Registered number: 00170192









DONCASTER ROVERS FOOTBALL CLUB LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
DONCASTER ROVERS FOOTBALL CLUB LIMITED
REGISTERED NUMBER: 00170192

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024


2024

2023
Note
£
£
£
£

Creditors: amounts falling due within one year
 4 
(69,157)
(66,486)

Net current liabilities
  
 
 
(69,157)
 
 
(66,486)

Total assets less current liabilities
  
(69,157)
(66,486)

Creditors: amounts falling due after more than one year
 5 
(189,400)
(189,400)

  

Net liabilities
  
(258,557)
(255,886)


Capital and reserves
  

Called up share capital 
 6 
699,455
699,455

Profit and loss account
  
(958,012)
(955,341)

  
(258,557)
(255,886)


Page 1

 
DONCASTER ROVERS FOOTBALL CLUB LIMITED
REGISTERED NUMBER: 00170192
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 September 2024.




J Ryall
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
DONCASTER ROVERS FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Doncaster Rovers Football Club Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX.
The company was not trading during the year.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. However, the Statement of financial position records net liabilities of £258,557 (2023 -  £255,886).   
The company's principal creditor is Westferry Limited, its parent company, and the company will continue to be dependent on the parent company for financial support for the foreseeable future. 
The directors have made informal arrangements regarding this support such that Westferry Limited will not demand repayment of the amount due to them until such time as the company is in the position to do so and that Westferry Limited will provide additional finance to meet third party liabilities as they fall due.
D O'Brien, a former director, has also confirmed that he will not require repayment of the £189,400 due to him from the company until such time as it is financially able to do so.
On the basis above, the directors consider the preparation of the financial statements on the going concern basis is appropriate. 

Page 3

 
DONCASTER ROVERS FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

Creditors

Creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
271
253

Amounts owed to group undertakings
65,886
63,233

Accruals and deferred income
3,000
3,000

69,157
66,486



5.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
189,400
189,400

189,400
189,400


Page 4

 
DONCASTER ROVERS FOOTBALL CLUB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,398,760 Ordinary 'A' shares of £0.50 each
699,380
699,380
150 Ordinary 'B' shares of £0.50 each
75
75

699,455

699,455


The Ordinary 'A' and Ordinary 'B' shares are separate classes of shares for the purpose of declaration of dividends and voting rights but rank pari passu in all other respects.



7.


Related party transactions

As at 31 May 2024, an amount of £65,886 (2023 - £63,233) was due to a majority shareholder. The amount owing is the sum of expenditure paid on behalf of the company to date.
 
As at 31 May 2024, the company owed an amount of £189,400 (2023 - £189,400) to a former director.


8.


Controlling party

The parent company is Westferry Limited, a company incorporated in the Isle of Man. It is owned by the Wellington Trust and D O'Brien, a former director of the company, is a beneficiary of this trust.

 
Page 5