REGISTERED NUMBER: 08764447 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Houghton Rugby Union Football Club

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R W Middlemass

R J Lydiatt

J Forester

K A Birtley

N Macknight

G M Crowther

SECRETARY:

T Gill

REGISTERED OFFICE:

Dairy Lane

Houghton le Spring

Tyne & Wear

DH4 5BH

REGISTERED NUMBER:

08764447 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Tangible assets

4

280,184

282,675

CURRENT ASSETS

Stocks

2,055

3,300

Cash at bank and in hand

39,918

22,972

41,973

26,272

CREDITORS

Amounts falling due within one year

5

25,936

20,410

NET CURRENT ASSETS

16,037

5,862

TOTAL ASSETS LESS CURRENT LIABILITIES

296,221

288,537

CREDITORS

Amounts falling due after more than one year

6

(4,667

)

(8,634

)

ACCRUALS AND DEFERRED INCOME

(8,321

)

-

NET ASSETS

283,233

279,903

RESERVES

Income and expenditure account

283,233

279,903

283,233

279,903

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by:

N Macknight - Director

G M Crowther - Director

1.	STATUTORY INFORMATION

Houghton Rugby Union 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider appropriate.

Reconciliation with previous generally accepted accounting practice

These financial statements have been prepared in accordance with the provisions of Section 1a "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

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

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

257,771

55,714

313,485

DEPRECIATION

At 1 April 2024

-

30,810

30,810

Charge for year

-

2,491

2,491

At 31 March 2025

-

33,301

33,301

NET BOOK VALUE

At 31 March 2025

257,771

22,413

280,184

At 31 March 2024

257,771

24,904

282,675

Included in cost of land and buildings is freehold land of £ 257,771 (2024 - £ 257,771 ) which is not depreciated.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,000

4,033

Tax

1,365

2,905

Social security and other taxes

5,774

5,420

Accrued expenses

14,797

8,052

25,936

20,410

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

4,000

4,034

Bank loans - 2-5 years

667

4,600

4,667

8,634

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

8,667

12,667

The loan is secured by a legal charge over the freehold property owned by the company.

8.	MEMBERS' UNDERTAKINGS

The company is limited by guarantee in that every member undertakes to contribute such amounts as may be required in the event of the company being wound up, for the payments of debts and liabilities and for the costs of winding up, not exceeding £1.