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REGISTERED NUMBER: 07434245 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

The Roundhegians Rugby
Football Club Limited

The Roundhegians Rugby
Football Club Limited (Registered number: 07434245)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


The Roundhegians Rugby
Football Club Limited (Registered number: 07434245)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 430,380 392,303

CURRENT ASSETS
Stocks 4,782 4,307
Debtors 5 22,716 6,254
Cash at bank and in hand 160,159 106,728
187,657 117,289
CREDITORS
Amounts falling due within one year 6 82,704 21,814
NET CURRENT ASSETS 104,953 95,475
TOTAL ASSETS LESS CURRENT
LIABILITIES

535,333

487,778

CREDITORS
Amounts falling due after more than one
year

7

26,787

33,214
NET ASSETS 508,546 454,564

RESERVES
Refurbishment fund 194,864 194,864
Income and expenditure account 313,682 259,700
508,546 454,564

The 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 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 Roundhegians Rugby
Football Club Limited (Registered number: 07434245)

Balance Sheet - continued
30 June 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 18 March 2025 and were signed on its behalf by:





B S Cameron - Director


The Roundhegians Rugby
Football Club Limited (Registered number: 07434245)

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

1. STATUTORY INFORMATION

The Roundhegians 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.

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.

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

Turnover
Turnover represents income generated by the company from sporting activities, events and clubhouse activities and is recognised on receipt of the income.

Tangible fixed assets
Depreciation is provided on tangible fixed assets to write off the cost over the life of the assets at the rate of 25% pa reducing balance for plant & machinery.

No depreciation has been charged on land & buildings because, in the directors' view, the remaining useful economic life is likely to exceed 50 years and any depreciation charge would be immaterial due to its high residual carrying value.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
As a CASC, the company is exempt from corporation tax on interest received and chargeable gains. Profits from trading with non-members are also exempt from corporation tax as they qualify for the exemption of small scale trades under Section 480 Corporation Tax Act 2010.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 11 ) .

The Roundhegians Rugby
Football Club Limited (Registered number: 07434245)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 July 2023 380,477 74,475 454,952
Additions 39,062 2,046 41,108
At 30 June 2024 419,539 76,521 496,060
DEPRECIATION
At 1 July 2023 - 62,649 62,649
Charge for year - 3,031 3,031
At 30 June 2024 - 65,680 65,680
NET BOOK VALUE
At 30 June 2024 419,539 10,841 430,380
At 30 June 2023 380,477 11,826 392,303

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Debtors 1,519 1,028
Prepaid expenses 21,197 5,226
22,716 6,254

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 3,333 3,333
Trade creditors 65,915 13,589
Other creditors 13,456 4,892
82,704 21,814

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 17,500 20,834
Other creditors 9,287 12,380
26,787 33,214

8. ULTIMATE CONTROLLING PARTY

In the opinion of the directors, there is no controlling party.