| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 May 2024 to 30 June 2025 |
| for |
| Manchester & District Rugby Union |
| Referees Society Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 May 2024 to 30 June 2025 |
| for |
| Manchester & District Rugby Union |
| Referees Society Limited |
| Manchester & District Rugby Union |
| Referees Society Limited (Registered number: 11952818) |
| Contents of the Financial Statements |
| for the period 1 May 2024 to 30 June 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| Manchester & District Rugby Union |
| Referees Society Limited |
| Company Information |
| for the period 1 May 2024 to 30 June 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Datum House |
| Electra Way |
| Crewe |
| Cheshire |
| CW1 6ZF |
| Manchester & District Rugby Union |
| Referees Society Limited (Registered number: 11952818) |
| Statement of Financial Position |
| 30 June 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| RESERVES |
| Income and expenditure account |
| 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 financial statements were approved by the Board of Directors and authorised for issue on |
| Manchester & District Rugby Union |
| Referees Society Limited (Registered number: 11952818) |
| Notes to the Financial Statements |
| for the period 1 May 2024 to 30 June 2025 |
| 1. | STATUTORY INFORMATION |
| The principle activity of Manchester & District Rugby Union Referees Society Limited are that of |
| 1.Supplying referees to clubs, schools and universities primarily in the counties of Lancashire and Cheshire. |
| 2. Recruitment, training and development of referees to ensure that local demand for the service can be met. |
| The company is a private company limited by guarantee and is incorporated in England and Wales. The address of the registered office is Moss House, Plant Lane, Moston, Sandbach, Cheshire. CW11 3PG The registered number can be found on the Company Information page. |
| The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The principle accounting policies applied in the preparation of these financial statements are set out below. |
| These policies have been consistently applied to all years presented, unless otherwise stated. |
| Basis of preparation |
| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006. |
| Going concern |
| No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors. |
| The directors consider it appropriate to prepare the financial statements on the going concern basis. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Computer equipment | - |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was NIL (2024 - NIL). |
| Manchester & District Rugby Union |
| Referees Society Limited (Registered number: 11952818) |
| Notes to the Financial Statements - continued |
| for the period 1 May 2024 to 30 June 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1 May 2024 |
| Additions |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for period |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 April 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Taxation and social security |
| Other creditors |