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RUGBYSTORE LIMITED

Registered Number
SC664575
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

RUGBYSTORE LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

BARLOW, Charles

Registered Address

Cavalry Park Llp
Cavalry Park
Peebles
EH45 9BU

Registered Number

SC664575 (Scotland)
RUGBYSTORE LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets467,10778,147
Tangible assets590,99577,863
158,102156,010
Current assets
Stocks6687,225699,048
Debtors746,071123,509
Cash at bank and on hand12,65533,125
745,951855,682
Creditors amounts falling due within one year8(216,585)(330,405)
Net current assets (liabilities)529,366525,277
Total assets less current liabilities687,468681,287
Creditors amounts falling due after one year9(429,695)(448,195)
Provisions for liabilities10(18,017)(14,733)
Net assets239,756218,359
Capital and reserves
Called up share capital100100
Profit and loss account239,656218,259
Shareholders' funds239,756218,359
The financial statements were approved and authorised for issue by the Director on 13 March 2025, and are signed on its behalf by:
BARLOW, Charles
Director
Registered Company No. SC664575
RUGBYSTORE LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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 on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Amortisation is provided at 10% straight line
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:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2118
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 23110,400110,400
At 30 June 24110,400110,400
Amortisation and impairment
At 01 July 2332,25332,253
Charge for year11,04011,040
At 30 June 2443,29343,293
Net book value
At 30 June 2467,10767,107
At 30 June 2378,14778,147
5.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 July 235,55090,00010,396105,946
Additions29,841-1,36131,202
At 30 June 2435,39190,00011,757137,148
Depreciation and impairment
At 01 July 232,68218,7506,65128,083
Charge for year6,2159,0002,85518,070
At 30 June 248,89727,7509,50646,153
Net book value
At 30 June 2426,49462,2502,25190,995
At 30 June 232,86871,2503,74577,863
6.Stocks

2024

2023

££
Other stocks687,225699,048
Total687,225699,048
7.Debtors: amounts due within one year

2024

2023

££
Other debtors44,39155,007
Prepayments and accrued income1,68068,502
Total46,071123,509
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables82,238266,127
Bank borrowings and overdrafts-20
Taxation and social security20,00017,930
Payments received on account18,74811,833
Other creditors89,46310,578
Accrued liabilities and deferred income6,13623,917
Total216,585330,405
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.
9.Creditors: amounts due after one year

2024

2023

££
Trade creditors / trade payables429,695448,195
Total429,695448,195
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)18,01714,733
Total18,01714,733
11.Related party transactions
At the year ended 30 June 2024, The Rugbystore Limited had loans from EBS Europe Limited, a company where Anthony Barlow is a controlling Director, for the amount of £429,695. (2023: £448,195) Commercial interest has been paid to EBS Europe Limited for the year of £6,367. The loan is not due to be repaid in the next year. Included in the loan are Management Charges for £67,500 charged from EBS, and Consultancy Services provided to EBS for £36,000. At the year end, the company owed A Barlow £75,000. (2023:NIL) This is due to be repaid within one year.
12.Controlling party
The Controlling Party is A Barlow