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REGISTERED NUMBER: 06184455 (England and Wales)















North Petherton Rugby Football Club
Limited

Unaudited Financial Statements for the Year Ended 30 April 2025






North Petherton Rugby Football Club
Limited (Registered number: 06184455)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


North Petherton Rugby Football Club
Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: C E C Pearn
C Williams
Mrs S M Sweet
Mrs T Evans
N P Rees



REGISTERED OFFICE: 15 Hamp Green Rise
Bridgwater
Somerset
TA6 6AZ



REGISTERED NUMBER: 06184455 (England and Wales)



ACCOUNTANTS: Maxwells
Chartered Accountants
4 King Square
Bridgwater
Somerset
TA6 3YF



BANKERS: Santander UK plc
PO Box 382
Prescott Street
London
E1 8RP

North Petherton Rugby Football Club
Limited (Registered number: 06184455)

Abridged Statement of Financial Position
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 554,677 557,854
Investments 6 1 1
554,678 557,855

CURRENT ASSETS
Stocks 3,665 3,701
Debtors 33,183 39,245
Cash at bank and in hand 16,115 21,859
52,963 64,805
CREDITORS
Amounts falling due within one year 16,966 12,361
NET CURRENT ASSETS 35,997 52,444
TOTAL ASSETS LESS CURRENT
LIABILITIES

590,675

610,299

RESERVES
Pre-incorporation reserves 7 365,668 365,668
Income and expenditure account 7 225,007 244,631
590,675 610,299

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

North Petherton Rugby Football Club
Limited (Registered number: 06184455)

Abridged Statement of Financial Position - continued
30 April 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 25 August 2025 and were signed on its behalf by:





Mrs T Evans - Director


North Petherton Rugby Football Club
Limited (Registered number: 06184455)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

North Petherton 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover includes bar income recognised at the point goods are supplied and consideration becomes due, sponsorship income, clubhouse lettings and other rentals are included for the period in which they relate. Membership and subscriptions are recognised on a cash basis. All income is included net of value added tax where it is appropriate.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Floodlights - 5% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

No depreciation is provided on land and buildings. An impairment review of the land and buildings has been undertaken and, in the opinion of the directors, the carrying amount of the asset is not materially different from the recoverable amount. This is due to existing condition of the property and the nature of the club's activities. This policy is a departure from Financial Reporting Standard 102.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

North Petherton Rugby Football Club
Limited (Registered number: 06184455)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2024 674,929
Additions 6,362
Disposals (8,995 )
At 30 April 2025 672,296
DEPRECIATION
At 1 May 2024 117,075
Charge for year 5,672
Eliminated on disposal (5,128 )
At 30 April 2025 117,619
NET BOOK VALUE
At 30 April 2025 554,677
At 30 April 2024 557,854

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 May 2024
and 30 April 2025 1
NET BOOK VALUE
At 30 April 2025 1
At 30 April 2024 1

7. RESERVES
Income
and
expenditure Pre-incorporation
account reserves Totals
£    £    £   

At 1 May 2024 244,631 365,668 610,299
Deficit for the year (19,624 ) (19,624 )
At 30 April 2025 225,007 365,668 590,675

North Petherton Rugby Football Club
Limited (Registered number: 06184455)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

8. RELATED PARTY DISCLOSURES

During the year the club paid £22,549 (2024 - £35,576) to Mrs S M Sweet (a Director) for project management services.

During the prior year the club embarked on a major project to construct a new roof and extension at the club premises. One of the contractors selected to undertake part of the work was Gary Sweet Building Services. The total of payments made to him by the club in 2024 were £11,721.
Mr G J Sweet is the husband of Mrs S M Sweet a Director of the club. The work was undertaken under full commercial terms and at arms length.

9. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by its members.

10. COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee and has no share capital. In the event of the club being wound up, every member undertakes to contribute to the assets of the club an amount not exceeding £1 to satisfy debts and liabilities contracted before the member ceases membership. The liability is extended to include a period of one year following the cessation of membership by an individual but is limited to the pre membership cessation liabilities and the winding up costs.