IRIS Accounts Production v24.3.2.46 13352312 Board of Directors Board of Directors Board of Directors 30.4.23 29.4.24 29.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh133523122023-04-29133523122024-04-29133523122023-04-302024-04-29133523122022-04-30133523122022-05-012023-04-29133523122023-04-2913352312ns15:EnglandWales2023-04-302024-04-2913352312ns14:PoundSterling2023-04-302024-04-2913352312ns10:Director12023-04-302024-04-2913352312ns10:Director22023-04-302024-04-2913352312ns10:Director32023-04-302024-04-2913352312ns10:CompanyLimitedByGuarantee2023-04-302024-04-2913352312ns10:SmallEntities2023-04-302024-04-2913352312ns10:AuditExempt-NoAccountantsReport2023-04-302024-04-2913352312ns10:SmallCompaniesRegimeForDirectorsReport2023-04-302024-04-2913352312ns10:SmallCompaniesRegimeForAccounts2023-04-302024-04-2913352312ns10:FullAccounts2023-04-302024-04-2913352312ns10:RegisteredOffice2023-04-302024-04-2913352312ns5:CurrentFinancialInstruments2024-04-2913352312ns5:CurrentFinancialInstruments2023-04-2913352312ns5:Non-currentFinancialInstruments2024-04-2913352312ns5:Non-currentFinancialInstruments2023-04-2913352312ns5:RetainedEarningsAccumulatedLosses2024-04-2913352312ns5:RetainedEarningsAccumulatedLosses2023-04-2913352312ns5:LeaseholdImprovements2023-04-302024-04-2913352312ns5:FurnitureFittings2023-04-302024-04-2913352312ns5:LandBuildings2023-04-2913352312ns5:LeaseholdImprovements2023-04-2913352312ns5:FurnitureFittings2023-04-2913352312ns5:LandBuildings2023-04-302024-04-2913352312ns5:LandBuildings2024-04-2913352312ns5:LeaseholdImprovements2024-04-2913352312ns5:FurnitureFittings2024-04-2913352312ns5:LandBuildings2023-04-2913352312ns5:LeaseholdImprovements2023-04-2913352312ns5:FurnitureFittings2023-04-2913352312ns5:CostValuation2023-04-2913352312ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-2913352312ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-2913352312ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-04-2913352312ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-04-2913352312ns5:RetainedEarningsAccumulatedLosses2023-04-2913352312ns5:RetainedEarningsAccumulatedLosses2023-04-302024-04-29
REGISTERED NUMBER: 13352312 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 April 2024

for

Tonna RFC Limited

Tonna RFC Limited (Registered number: 13352312)






Contents of the Financial Statements
for the Year Ended 29 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tonna RFC Limited

Company Information
for the Year Ended 29 April 2024







DIRECTORS: Mr S Crawley
Mr G Knight
Mr B Morris





REGISTERED OFFICE: Mount Pleasant
Tonna
NEATH
SA11 3HX





REGISTERED NUMBER: 13352312 (England and Wales)





ACCOUNTANTS: Ashmole & Co
151 Windsor Road
NEATH
SA11 1NU

Tonna RFC Limited (Registered number: 13352312)

Balance Sheet
29 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 94,488 64,715
Investments 5 1,450 1,450
95,938 66,165

CURRENT ASSETS
Stocks 4,975 3,547
Debtors 6 3,898 7,131
Cash at bank and in hand 35,946 35,316
44,819 45,994
CREDITORS
Amounts falling due within one year 7 43,001 26,446
NET CURRENT ASSETS 1,818 19,548
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,756

85,713

CREDITORS
Amounts falling due after more than one
year

8

17,400

16,533
NET ASSETS 80,356 69,180

Tonna RFC Limited (Registered number: 13352312)

Balance Sheet - continued
29 April 2024

2024 2023
Notes £    £    £    £   
RESERVES
Income and expenditure account 9 80,356 69,180
80,356 69,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by:




Mr S Crawley - Director Mr G Knight - Director




Mr B Morris - Director


Tonna RFC Limited (Registered number: 13352312)

Notes to the Financial Statements
for the Year Ended 29 April 2024

1. STATUTORY INFORMATION

Tonna RFC 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.
Improvements to property - 10% on reducing balance
Fixtures and fittings - 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


Tonna RFC Limited (Registered number: 13352312)

Notes to the Financial Statements - continued
for the Year Ended 29 April 2024

2. 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings Totals
£    £    £    £   
COST
At 30 April 2023 36,437 2,372 35,303 74,112
Additions 4,299 - 32,397 36,696
At 29 April 2024 40,736 2,372 67,700 110,808
DEPRECIATION
At 30 April 2023 - 451 8,946 9,397
Charge for year - 192 6,731 6,923
At 29 April 2024 - 643 15,677 16,320
NET BOOK VALUE
At 29 April 2024 40,736 1,729 52,023 94,488
At 29 April 2023 36,437 1,921 26,357 64,715

Tonna RFC Limited (Registered number: 13352312)

Notes to the Financial Statements - continued
for the Year Ended 29 April 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 30 April 2023
and 29 April 2024 1,450
NET BOOK VALUE
At 29 April 2024 1,450
At 29 April 2023 1,450

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 4,385
VAT 934 -
Prepayments 2,964 2,746
3,898 7,131

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,400 6,400
Hire purchase contracts 3,633 -
Trade creditors 15,381 2,227
Social security and other taxes 290 302
VAT - 4,993
Other creditors 1,109 3,819
Income received in advance 13,860 5,290
Accrued expenses 2,328 3,415
43,001 26,446

Tonna RFC Limited (Registered number: 13352312)

Notes to the Financial Statements - continued
for the Year Ended 29 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-5 years 10,133 16,533
Hire purchase contracts 7,267 -
17,400 16,533

9. RESERVES
Income
and
expenditure
account
£   

At 30 April 2023 69,180
Surplus for the year 11,176
At 29 April 2024 80,356