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REGISTERED NUMBER: 06363847 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

EASTBOURNE RUGBY FOOTBALL CLUB LIMITED

EASTBOURNE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 06363847)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EASTBOURNE RUGBY FOOTBALL CLUB LIMITED

Company Information
for the year ended 30 April 2024







DIRECTORS: A W Tobin
N J Chambers
J C H Stevenson
G J Evans
S I I Hawes
B Hawes
J P H Posnett





SECRETARY: G J Evans





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 06363847 (England and Wales)





ACCOUNTANTS: Plummer Parsons
Chartered Accountants
18 Hyde Gardens
Eastbourne
East Sussex
BN21 4PT

EASTBOURNE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 06363847)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 19,839 22,203
Investments 5 1 1
19,840 22,204

CURRENT ASSETS
Stocks 811 -
Debtors 6 17,506 11,743
Cash at bank 22,458 27,325
40,775 39,068
CREDITORS
Amounts falling due within one year 7 (28,844 ) (8,926 )
NET CURRENT ASSETS 11,931 30,142
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,771

52,346

RESERVES
Retained earnings 31,771 52,346
31,771 52,346

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 profit or loss 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.

EASTBOURNE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 06363847)

Statement of Financial Position - continued
30 April 2024


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:





J P H Posnett - Director


EASTBOURNE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 06363847)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Eastbourne Rugby 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 currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Eastbourne Rugby 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.

Turnover
Turnover represents the fair value of consideration received or receivable and subscriptions are recognised on an accruals basis. Donations and legacies are recognised on a receipts basis.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Club house - 15% reducing balance
Fixtures & equipment - 15% reducing balance

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

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial assets, financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation
Taxation for the year comprises current 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 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 statement of financial position date.

EASTBOURNE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 06363847)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Impairment policy
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
Club and
house equipment Totals
£    £    £   
COST
At 1 May 2023 56,908 42,815 99,723
Additions - 1,137 1,137
At 30 April 2024 56,908 43,952 100,860
DEPRECIATION
At 1 May 2023 48,227 29,293 77,520
Charge for year 1,473 2,028 3,501
At 30 April 2024 49,700 31,321 81,021
NET BOOK VALUE
At 30 April 2024 7,208 12,631 19,839
At 30 April 2023 8,681 13,522 22,203

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

Fixed asset investments represents the holding of the sole £1 ordinary share in Crosse Bar Ltd.

EASTBOURNE RUGBY FOOTBALL CLUB LIMITED (REGISTERED NUMBER: 06363847)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,946 561
Amounts owed by group undertakings 10,637 7,247
Other debtors 2,923 3,935
17,506 11,743

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 16,932 196
Other creditors 11,912 8,730
28,844 8,926

8. RELATED PARTY DISCLOSURES

Crosse Bar Ltd is wholly owned by the company.

During the year, the company and charged a facility fee of £2,007 and paid expenses of £180 to/on behalf of Crosse Bar Ltd. Crosse Bar Ltd received income of £5,217 on behalf of the company.

At 30 April 2023, Crosse Bar Ltd owed the company £10,637 (2023: £7,247).

9. LIMITED BY GUARANTEE

The company is limited by guarantee without having any authorised or issued share capital. As at 30 April 2024, there were 5 members who had each guaranteed £1 each in the event of the company being wound up.