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REGISTERED COMPANY NUMBER: 08295033 (England and Wales)
REGISTERED CHARITY NUMBER: 1194897














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 June 2024

for

Prenton RUFC Limited

Prenton RUFC Limited






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 9

Prenton RUFC Limited (Registered number: 08295033)

Report of the Trustees
for the Year Ended 30 June 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Related parties
The charity wholly owns its trading subsidiary, Prenton RUFC Enterprises Ltd. All surplus profits generated are donated to the parent charity.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08295033 (England and Wales)

Registered Charity number
1194897

Registered office
Prenton Dell Road
Prenton
CH43 3BS

Trustees
P Foster
A G Sargent
M Cavanagh
G Knapman

Company Secretary

Independent Examiner
Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside

COMMENCEMENT OF ACTIVITIES
The company, Prenton RUFC Limited, applied and was granted charity status on 22nd June 2021.

Approved by order of the board of trustees on 5 December 2024 and signed on its behalf by:





P Foster - Trustee

Independent Examiner's Report to the Trustees of
Prenton RUFC Limited

Independent examiner's report to the trustees of Prenton RUFC Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Cheryl Bostock

Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside

Date: .............................................

Prenton RUFC Limited

Statement of Financial Activities
for the Year Ended 30 June 2024

30.6.24 30.6.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 96,963 77,985

Other trading activities 2 43,840 41,549
Investment income 3 494 -
Total 141,297 119,534

EXPENDITURE ON
Raising funds 4 929 7,787

Charitable activities
Rugby participation 130,388 97,544

Other - 18,217
Total 131,317 123,548

NET INCOME/(EXPENDITURE) 9,980 (4,014 )


RECONCILIATION OF FUNDS
Total funds brought forward 310,437 314,451

TOTAL FUNDS CARRIED FORWARD 320,417 310,437

Prenton RUFC Limited (Registered number: 08295033)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 8 210,421 214,172

CURRENT ASSETS
Cash at bank and in hand 110,746 97,015

CREDITORS
Amounts falling due within one year 9 (750 ) (750 )

NET CURRENT ASSETS 109,996 96,265

TOTAL ASSETS LESS CURRENT
LIABILITIES

320,417

310,437

NET ASSETS 320,417 310,437
FUNDS 10
Unrestricted funds 320,417 310,437
TOTAL FUNDS 320,417 310,437

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that 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 charitable 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 charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 5 December 2024 and were signed on its behalf by:





A G Sargent - Trustee

Prenton RUFC Limited

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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


Plant and machinery - 10% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.


Prenton RUFC Limited

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

2. OTHER TRADING ACTIVITIES
30.6.24 30.6.23
£    £   
Fundraising events 24,995 20,787
Bar income and club hire 13,673 14,710
Sponsorships 5,172 6,052
43,840 41,549

3. INVESTMENT INCOME
30.6.24 30.6.23
£    £   
Interest 494 -

4. RAISING FUNDS

Raising donations and legacies
30.6.24 30.6.23
£    £   
Support costs - 7,298

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.6.24 30.6.23
£    £   
Depreciation - owned assets 3,751 4,248
Other operating leases 23,524 9,690

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.



Prenton RUFC Limited

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

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 77,985

Other trading activities 41,549
Total 119,534

EXPENDITURE ON
Raising funds 7,787

Charitable activities
Rugby participation 97,544

Other 18,217
Total 123,548

NET INCOME/(EXPENDITURE) (4,014 )


RECONCILIATION OF FUNDS
Total funds brought forward 314,451

TOTAL FUNDS CARRIED FORWARD 310,437

8. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Computer
property property machinery equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 and
30 June 2024

133,502

46,004

43,556

3,570

226,632

DEPRECIATION
At 1 July 2023 - - 11,746 714 12,460
Charge for year - - 3,181 570 3,751
At 30 June 2024 - - 14,927 1,284 16,211
NET BOOK VALUE
At 30 June 2024 133,502 46,004 28,629 2,286 210,421
At 30 June 2023 133,502 46,004 31,810 2,856 214,172


Prenton RUFC Limited

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

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Accrued expenses 750 750

10. MOVEMENT IN FUNDS
Net
movement At
At 1.7.23 in funds 30.6.24
£    £    £   
Unrestricted funds
General fund 310,437 9,980 320,417

TOTAL FUNDS 310,437 9,980 320,417

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 141,297 (131,317 ) 9,980

TOTAL FUNDS 141,297 (131,317 ) 9,980


Comparatives for movement in funds

Net
movement At
At 1.7.22 in funds 30.6.23
£    £    £   
Unrestricted funds
General fund 314,451 (4,014 ) 310,437

TOTAL FUNDS 314,451 (4,014 ) 310,437

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 119,534 (123,548 ) (4,014 )

TOTAL FUNDS 119,534 (123,548 ) (4,014 )

Prenton RUFC Limited

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

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.22 in funds 30.6.24
£    £    £   
Unrestricted funds
General fund 314,451 5,966 320,417

TOTAL FUNDS 314,451 5,966 320,417

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 260,831 (254,865 ) 5,966

TOTAL FUNDS 260,831 (254,865 ) 5,966

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.