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Company registration number: 07508065
European Rugby League Federation Ltd
Company limited by guarantee
Unaudited filleted financial statements
31 December 2024
European Rugby League Federation Ltd
Company limited by guarantee
Contents
Directors and other information
Directors responsibilities statement
Assurance report
Statement of financial position
Notes to the financial statements
European Rugby League Federation Ltd
Company limited by guarantee
Directors and other information
Directors D R Andrew
R P Coleman (Resigned 17 June 2024)
T Y Doncaster
I Iacopetti
B J Juliff
A O'Brien
G Yildiz (Resigned 16 November 2024)
G J Dumas
J Reynolds (Appointed 16 November 2024)
Company number 07508065
Registered office Queensgate House
23, North Park Road
Harrogate
North Yorkshire
HG1 5PD
Accountants SMH Howard Matthews Ltd
Queensgate House
23 North Park Road
Harrogate
North Yorkshire
HG1 5PD
European Rugby League Federation Ltd
Company limited by guarantee
Directors responsibilities statement
Year ended 31 December 2024
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
European Rugby League Federation Ltd
Company limited by guarantee
Independent accountants review report to the
directors, as a body, of European Rugby League Federation Ltd
Year ended 31 December 2024
We have reviewed the financial statements of European Rugby League Federation Ltd for the year ended 31 December 2024 which comprise statement of financial position and the related notes on pages 6 to 7. The financial reporting framework that has been applied in their preparation is applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to the company's directors, as a body, in accordance with the terms of our engagement letter . Our review has been undertaken so that we may state to the company's directors, as a body, those matters we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume any responsibility to anyone other than the company and the company's directors, as a body, for our work, for this report or the conclusions we have formed.
Directors responsibility for the financial statements
As explained more fully in the directors responsibilities statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.
Accountants' responsibility
Our responsibility is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to review historical financial statements, and ICAEW Technical Release TECH 09/13AAF. ISRE 2400 also requires us to comply with the ICAEW Code of Ethics.
Scope of assurance review
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures to those required under a compilation engagement. These primarily consist of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe the financial statements have not been prepared:
- so as to give a true and fair view of the state of the company's affairs as at 31 December 2024, and of its loss for the year then ended;
- in accordance with United Kingdom Generally Accepted Accounting Practice; and
- in accordance with the Companies Act 2006.
SMH Howard Matthews Ltd
Accountants & Business Advisors
Queensgate House
23 North Park Road
Harrogate
North Yorkshire
HG1 5PD
European Rugby League Federation Ltd
Company limited by guarantee
Statement of financial position
31 December 2024
2024 2023
Note £ £ £ £
Current assets
Debtors 6 3,446 116,164
Cash at bank and in hand 54,059 194,759
_______ _______
57,505 310,923
Creditors: amounts falling due
within one year 7 ( 9,045) ( 10,820)
_______ _______
Net current assets 48,460 300,103
_______ _______
Total assets less current liabilities 48,460 300,103
_______ _______
Net assets 48,460 300,103
_______ _______
Capital and reserves
Profit and loss account 48,460 300,103
_______ _______
Members funds 48,460 300,103
_______ _______
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 08 July 2025 , and are signed on behalf of the board by:
D R Andrew
Director
Company registration number: 07508065
European Rugby League Federation Ltd
Company limited by guarantee
Notes to the financial statements
Year ended 31 December 2024
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Queensgate House, 23, North Park Road, Harrogate, North Yorkshire, HG1 5PD.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is the fair value of grants, membership fees and costs reimbursed and received in the period.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which they are paid.
4. Limited by guarantee
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation. As at 31 December 2024 there were 7 full members, 19 affiliate members and 18 observer members (2023: 11 full members, 16 affiliate members and 21 observer members).
5. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
6. Debtors
2024 2023
£ £
Trade debtors 165 433
Other debtors 3,281 115,731
_______ _______
3,446 116,164
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors - 1,614
Other creditors 9,045 9,206
_______ _______
9,045 10,820
_______ _______
8. Related party transactions
There were no related party transactions in the year.
9. Controlling party
The directors consider that there is no ultimate controlling party.