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REGISTERED NUMBER: 10825925 (England and Wales)















BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION
LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024





SMH Sheards Audit Limited
Statutory Auditors
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS








BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION
LIMITED (REGISTERED NUMBER: 10825925)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION
LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: S A Taylor
J S Brown
S Manning
S Addy
A S Allison
A Halliwell
K W Bell





REGISTERED OFFICE: Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS





REGISTERED NUMBER: 10825925 (England and Wales)





AUDITORS: SMH Sheards Audit Limited
Statutory Auditors
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS
Page 1
BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION
LIMITED (REGISTERED NUMBER: 10825925)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 300,596 300,293

CURRENT ASSETS
Stocks 2,605 7,868
Debtors 5 20,980 21,170
Investments 6 459,031 437,902
Cash at bank and in hand 7 132,073 126,842
614,689 593,782
CREDITORS
Amounts falling due within one year 8 (15,367 ) (12,524 )
NET CURRENT ASSETS 599,322 581,258
TOTAL ASSETS LESS CURRENT
LIABILITIES
899,918
881,551

RESERVES
Non distributable reserve 9 149,375 149,375
Other reserves 9 199,106 199,106
Income and expenditure account 9 551,437 533,070
899,918 881,551

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:




S A Taylor - Director J S Brown - Director




S Manning - Director


The notes form part of these financial statements

Page 2
BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION
LIMITED (REGISTERED NUMBER: 10825925)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024


1. STATUTORY INFORMATION

British Amateur Rugby League Association 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

Income
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rental income and bank interest are accounted for on an accruals basis.

Other income is accounted for on a receipts basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 20% on cost

There is no depreciation charged on the land and buildings.

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

Financial instruments
Cash investments in fixed rate terms of between eighteen months and two years, are initially recorded at their transaction price. At each period end, the accrued interest is recognised in the financial statements via the income statement, even though the interest is accrued during the course of the term and is paid upon the completion of the term loan.

Taxation
Taxation for the year comprises current tax, which is calculated on interest only. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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 balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Page 3 continued...
BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION
LIMITED (REGISTERED NUMBER: 10825925)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 300,000 1,518 301,518
Additions - 745 745
At 31 December 2024 300,000 2,263 302,263
DEPRECIATION
At 1 January 2024 - 1,225 1,225
Charge for year - 442 442
At 31 December 2024 - 1,667 1,667
NET BOOK VALUE
At 31 December 2024 300,000 596 300,596
At 31 December 2023 300,000 293 300,293

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 90 180
Other debtors 20,890 20,990
20,980 21,170

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 459,031 437,902

7. CASH AT BANK AND IN HAND

Included within the bank balances are the following amounts:

Section: 2024 2023
£ £
International Tour 5,940 5,940
Yorkshire County 6,390 6,390
Cumbria County 2,048 2,048

Page 4 continued...
BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION
LIMITED (REGISTERED NUMBER: 10825925)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 11 10
Taxation and social security 3,646 3,033
Other creditors 11,710 9,481
15,367 12,524

9. RESERVES
Income
and Non
expenditure distributable Other
account reserve reserves Totals
£    £    £    £   

At 1 January 2024 533,070 149,375 199,106 881,551
Surplus for the year 18,367 18,367
At 31 December 2024 551,437 149,375 199,106 899,918

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Winterburn FCA (Senior Statutory Auditor)
for and on behalf of SMH Sheards Audit Limited

11. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

12. LIMITED BY GUARANTEE

British Amateur Rugby League Association is a company limited by guarantee and accordingly does not have share capital.

Every member of the company undertakes to contribute such an amount as may be required, not exceeding £1, to the assets of the company in the event of its being wound up while they are a member, or within one year after they cease to be a member.

Page 5