REGISTERED NUMBER: 04471768 (England and Wales)

HERTFORDSHIRE RUGBY FOOTBALL UNION

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S C Embleton

D W Roberts

A K Sparks

B May

T R Hathaway

R P A Hopcroft

SECRETARY:

A Barford

REGISTERED OFFICE:

6-7 Castle Gate

Castle Street

Hertford

Hertfordshire

SG14 1HD

REGISTERED NUMBER:

04471768 (England and Wales)

ACCOUNTANTS:

TC Group

6-7 Castle Gate

Castle Street

Hertford

Hertfordshire

SG14 1HD

CURRENT ASSETS

Debtors

4

3,524

6,574

Cash at bank

113,378

141,371

116,902

147,945

CREDITORS

Amounts falling due within one year

5

5,878

13,293

NET CURRENT ASSETS

111,024

134,652

TOTAL ASSETS LESS CURRENT LIABILITIES

111,024

134,652

RESERVES

Income and expenditure account

111,024

134,652

111,024

134,652

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by:

S C Embleton - Director

1.	STATUTORY INFORMATION

Hertfordshire Rugby Football Union 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.	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.

Revenue

Grants, subscriptions, sponsorships and donations are accounted for in the year in which they are receivable.

Other income is accounted for in the year it is received.

Taxation

Taxation for the year comprises current and deferred tax. 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 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 balance sheet date.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

341

-

Other debtors

3,183

6,574

3,524

6,574

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

5,878

13,293

6.	ULTIMATE CONTROLLING PARTY

The directors do not consider there to be an ultimate controlling party.