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REGISTERED NUMBER: 07988378 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Barnsley Rugby Union Football Club
Limited

Barnsley Rugby Union Football Club
Limited (Registered number: 07988378)






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


Barnsley Rugby Union Football Club
Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr I D Peel
Mr D P Reed
Mr S I Moss
Mr R Lee
Mr E J Lidster
Mrs A Lee
Mr D West
Mr T A Smith
Mr R M Perry





REGISTERED OFFICE: Shaw Lane
Barnsley
South Yorkshire
S70 6HZ





REGISTERED NUMBER: 07988378 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Barnsley Rugby Union Football Club
Limited (Registered number: 07988378)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 1,903,357 1,950,360
Investments 6 1 1
1,903,358 1,950,361

CURRENT ASSETS
Stocks 255 1,240
Debtors 7 20,916 27,216
Cash at bank and in hand 38,117 47,746
59,288 76,202
CREDITORS
Amounts falling due within one year 8 1,411 1,378
NET CURRENT ASSETS 57,877 74,824
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,961,235

2,025,185

PROVISIONS FOR LIABILITIES - (903 )

ACCRUALS AND DEFERRED INCOME (760,640 ) (808,281 )
NET ASSETS 1,200,595 1,216,001

RESERVES
Members' capital contribution
reserve 1,301,361 1,301,361
Income and expenditure account (100,766 ) (85,360 )
1,200,595 1,216,001

Barnsley Rugby Union Football Club
Limited (Registered number: 07988378)

Balance Sheet - continued
30 April 2024


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.

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 and Expenditure has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2025 and were signed on its behalf by:





Mr R M Perry - Director


Barnsley Rugby Union Football Club
Limited (Registered number: 07988378)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Barnsley Rugby Union 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Barnsley Rugby Union Football Club Limited as an individual Company and do not contain consolidated financial information as the parent of a group. The Company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost straight line
Plant and machinery - 10% on cost straight line

All fixed assets are initially recorded at cost.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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 and Expenditure, 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.

Barnsley Rugby Union Football Club
Limited (Registered number: 07988378)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. ACCOUNTING POLICIES - continued

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - NIL ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 2,387,639 79,788 2,467,427
Additions - 3,633 3,633
At 30 April 2024 2,387,639 83,421 2,471,060
DEPRECIATION
At 1 May 2023 463,310 53,757 517,067
Charge for year 42,601 8,035 50,636
At 30 April 2024 505,911 61,792 567,703
NET BOOK VALUE
At 30 April 2024 1,881,728 21,629 1,903,357
At 30 April 2023 1,924,329 26,031 1,950,360

On 1 September 2012, the trustees of Barnsley Rugby Union Football Club, a Community Amateur Sports Club, Registration No: CASC00667, transferred the assets and liabilities of the Club as at 1 September 2012 to Barnsley Rugby Union Football Club Limited, although title to the freehold land and buildings is still awaiting transfer.

Barnsley Rugby Union Football Club
Limited (Registered number: 07988378)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 1
NET BOOK VALUE
At 30 April 2024 1
At 30 April 2023 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 18,034 18,034
Other debtors 2,882 9,182
20,916 27,216

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors (483 ) (1,512 )
Taxation and social security 43 -
Other creditors 1,851 2,890
1,411 1,378

9. LIMITED BY GUARANTEE

The company is limited by guarantee and therefore has no share capital.

Every Member promises, if the company is dissolved while he/she remains a Member, or within one year after he/she ceases to be a Member, to pay up to £1 towards:

- payment of those debts and liabilities incurred before he/she ceased to be a Member;
- payment of the costs, charges, and expenses of winding up, and;
- the adjustments of rights of contributors among themselves.