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REGISTERED NUMBER: 11952818 (England and Wales)












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: D W Guerin
M J Hamlin
P A Houston
M D Hull
J Pemberton FCA





SECRETARY: M D Hull





REGISTERED OFFICE: Moss House
Plant Lane
Moston
Sandbach
Cheshire
CW11 3PG





REGISTERED NUMBER: 11952818 (England and Wales)





ACCOUNTANTS: Banks Sheridan
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 4,286 -

CURRENT ASSETS
Stocks 4,797 3,021
Debtors 5 7,580 1,938
Cash at bank 58,909 71,192
71,286 76,151
CREDITORS
Amounts falling due within one year 6 (2,834 ) (4,939 )
NET CURRENT ASSETS 68,452 71,212
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,738

71,212

RESERVES
Income and expenditure account 72,738 71,212
72,738 71,212

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 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 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2025 and were signed on its behalf by:





J Pemberton FCA - Director


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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost

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 7,721
Additions 4,852
At 30 June 2025 12,573
DEPRECIATION
At 1 May 2024 7,721
Charge for period 566
At 30 June 2025 8,287
NET BOOK VALUE
At 30 June 2025 4,286
At 30 April 2024 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 7,580 1,825
Other debtors - 113
7,580 1,938

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 95 179
Other creditors 2,739 4,760
2,834 4,939