Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 March 2022 false 1 May 2023 30 April 2024 30 April 2024 12177341 Mr Paul Stringer Mr Tim Wood Mr Peter Gallone Mr Robert Yorke Mr Gareth John Mr Mark Binns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12177341 2023-04-30 12177341 2024-04-30 12177341 2023-05-01 2024-04-30 12177341 frs-core:CurrentFinancialInstruments 2024-04-30 12177341 frs-core:Non-currentFinancialInstruments 2024-04-30 12177341 frs-core:ComputerEquipment 2024-04-30 12177341 frs-core:ComputerEquipment 2023-05-01 2024-04-30 12177341 frs-core:ComputerEquipment 2023-04-30 12177341 frs-core:FurnitureFittings 2024-04-30 12177341 frs-core:FurnitureFittings 2023-05-01 2024-04-30 12177341 frs-core:FurnitureFittings 2023-04-30 12177341 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 12177341 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 12177341 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 12177341 frs-core:PlantMachinery 2023-05-01 2024-04-30 12177341 frs-core:RevaluationReserve 2023-04-30 12177341 frs-core:RevaluationReserve 2024-04-30 12177341 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12177341 frs-bus:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 12177341 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 12177341 frs-bus:SmallEntities 2023-05-01 2024-04-30 12177341 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12177341 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12177341 frs-bus:Director1 2023-05-01 2024-04-30 12177341 frs-bus:Director2 2023-05-01 2024-04-30 12177341 frs-bus:Director3 2023-05-01 2024-04-30 12177341 frs-bus:Director4 2023-05-01 2024-04-30 12177341 frs-bus:Director5 2023-05-01 2024-04-30 12177341 frs-bus:Director6 2023-05-01 2024-04-30 12177341 frs-countries:EnglandWales 2023-05-01 2024-04-30 12177341 2022-02-28 12177341 2023-04-30 12177341 2022-03-01 2023-04-30 12177341 frs-core:CurrentFinancialInstruments 2023-04-30 12177341 frs-core:Non-currentFinancialInstruments 2023-04-30 12177341 frs-core:RevaluationReserve 2023-04-30 12177341 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 12177341
Bishop Auckland Rugby Union Football Club Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12177341
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 343,635 316,185
343,635 316,185
CURRENT ASSETS
Stocks 5 2,476 2,398
Debtors 6 4,714 5,897
Cash at bank and in hand 15,835 60,113
23,025 68,408
Creditors: Amounts Falling Due Within One Year 7 (19,494 ) (11,725 )
NET CURRENT ASSETS (LIABILITIES) 3,531 56,683
TOTAL ASSETS LESS CURRENT LIABILITIES 347,166 372,868
Creditors: Amounts Falling Due After More Than One Year 8 (29,193 ) (37,431 )
NET ASSETS 317,973 335,437
RESERVES
Revaluation reserve 9 36,644 36,644
Income Statement 281,329 298,793
MEMBERS' FUNDS 317,973 335,437
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For the year ending 30 April 2024 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 Statement.
On behalf of the board
Mr Tim Wood
Director
13th January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bishop Auckland Rugby Union Football Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 12177341 . The registered office is West Mills, Bridge Road, Bishop Auckland, Durham, DL14 7PA.
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 Improvements to Property
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% 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. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 351,499 106,085 8,623 466,207
Additions 37,585 2,832 - 40,417
As at 30 April 2024 389,084 108,917 8,623 506,624
Depreciation
As at 1 May 2023 75,033 74,989 - 150,022
Provided during the period 3,957 9,010 - 12,967
As at 30 April 2024 78,990 83,999 - 162,989
Net Book Value
As at 30 April 2024 310,094 24,918 8,623 343,635
As at 1 May 2023 276,466 31,096 8,623 316,185
5. Stocks
30 April 2024 30 April 2023
£ £
Materials 2,476 2,398
6. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Trade debtors 2,128 2,080
Prepayments and accrued income 2,424 2,255
Other debtors 162 1,562
4,714 5,897
7. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Trade creditors 12,475 7,312
Bank loans and overdrafts 3,004 -
Other taxes and social security 898 670
VAT 1,767 1,117
Net wages - 1,426
Accruals and deferred income 1,350 1,200
19,494 11,725
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8. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Bank loans 15,750 23,418
Capital grants 13,443 14,013
29,193 37,431
9. Reserves
Revaluation Reserve
£
As at 1 May 2023 36,644
As at 30 April 2024 36,644
10. 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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