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GARSTANG RUGBY UNION FOOTBALL CLUB LIMITED

Registered Number
06436656
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

GARSTANG RUGBY UNION FOOTBALL CLUB LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

Richard George Ayers
David Anthony Bosson
Robert Johnston

Registered Address

39 Northgate White Lund Industrial Estate
Morecambe
LA3 3PA

Registered Number

06436656 (England and Wales)
GARSTANG RUGBY UNION FOOTBALL CLUB LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets351,81751,761
51,81751,761
Current assets
Debtors45,6984,358
Cash at bank and on hand23,29418,703
28,99223,061
Creditors amounts falling due within one year5(30,493)(29,432)
Net current assets (liabilities)(1,501)(6,371)
Total assets less current liabilities50,31645,390
Net assets50,31645,390
Capital and reserves
Profit and loss account50,31645,390
Reserves50,31645,390
The financial statements were approved and authorised for issue by the Board of Directors on 26 November 2024, and are signed on its behalf by:
David Anthony Bosson
Director
Richard George Ayers
Director
Robert Johnston
Director

Registered Company No. 06436656
GARSTANG RUGBY UNION FOOTBALL CLUB LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings20
Plant and machinery20
Fixtures and fittings20
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 2364,803
Additions3,622
At 31 May 2468,425
Depreciation and impairment
At 01 June 2313,042
Charge for year3,566
At 31 May 2416,608
Net book value
At 31 May 2451,817
At 31 May 2351,761
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,6984,358
Total5,6984,358
Short term debtors are measured a transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Other creditors-410
Accrued liabilities and deferred income30,49329,022
Total30,49329,432
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.