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Registration number: 10529970

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd
(A company limited by guarantee)
Annual Report and Unaudited Financial Statements
for the Period from 1 June 2024 to 30 June 2025

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4 to 5
Notes to the Unaudited Financial Statements | 5
Detailed Profit and Loss Account | 6 to 7

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd

Company Information

Directors | S D Halliday M J Priestley A C Baker A J White B J W Marshall D Rose S J Bradford P J Topham

Registered office | Suite 1 Armcon Business Park London Road South Poynton Stockport England SK12 1LQ

Accountants | Bright Partnership Limited Suite 1 Armcon Business Park London Road South Poynton Stockport Cheshire SK12 1LQ

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd

Directors' Report for the Period from 1 June 2024 to 30 June 2025

The directors present their report and the financial statements for the period from 1 June 2024 to 30 June 2025.
This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Directors of the company

The directors who held office during the period were as follows:

S D Halliday

M J Priestley

P Scott (appointed 9 June 2024 and ceased 29 January 2025)

M Sutton (ceased 9 June 2024)

A C Baker (appointed 9 June 2024)

A J White

B J W Marshall

D Rose

S J Bradford

P J Topham

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 2 September 2025 and signed on its behalf by:

......................................... S D Halliday Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd
for the Period Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RugbyFootballRefereesUnion(NationalConstituentBody)Ltd for the period ended 30 June 2025 as set out on pages 4 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of RugbyFootballRefereesUnion(NationalConstituentBody)Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of RugbyFootballRefereesUnion(NationalConstituentBody)Ltd and state those matters that we have agreed to state to the Board of Directors of RugbyFootballRefereesUnion(NationalConstituentBody)Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RugbyFootballRefereesUnion(NationalConstituentBody)Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that RugbyFootballRefereesUnion(NationalConstituentBody)Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of RugbyFootballRefereesUnion(NationalConstituentBody)Ltd. You consider that RugbyFootballRefereesUnion(NationalConstituentBody)Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of RugbyFootballRefereesUnion(NationalConstituentBody)Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Bright Partnership Limited
Suite 1 Armcon Business Park
London Road South
Poynton
Stockport
Cheshire
SK12 1LQ

2 September 2025

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd

(Registration number: 10529970)
Balance Sheet as at 30 June 2025

| 2025 £ | 2024 £
Current assets | 43,983 | 29,926
Creditors: Amounts falling due within one year | (92) | (46)
Total assets less current liabilities | 43,891 | 29,880
Accruals and deferred income | (4,781) | (14,932)
| 39,110 | 14,948
Reserves | 39,110 | 14,948

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd

(Registration number: 10529970)
Balance Sheet as at 30 June 2025

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
Suite 1 Armcon Business Park
London Road South
Poynton
Stockport
England
SK12 1LQ

These financial statements were authorised for issue by the Board on 2 September 2025.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

These financial statements are presented in sterling, which is the functional currency of the entity.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 10 (2024 - 10).

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved and authorised by the Board on 2 September 2025 and signed on its behalf by:

......................................... S D Halliday Director

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd

Detailed Profit and Loss Account for the Period from 1 June 2024 to 30 June 2025

| 2025 £ | 2024 £
Turnover (analysed below) | 124,686 | 76,375
Gross surplus (%) | 100% | 100%
Administrative expenses |  |
Establishment costs (analysed below) | (99,618) | (91,132)
General administrative expenses (analysed below) | (730) | (771)
Finance charges (analysed below) | (84) | (45)
| (100,432) | (91,948)
Operating surplus/(deficit) | 24,254 | (15,573)
Surplus/(deficit) before tax | 24,254 | (15,573)

RugbyFootballRefereesUnion(NationalConstituentBody)Ltd
trading as Rugby Football Referees Union (National Constituent Body) Ltd

Detailed Profit and Loss Account for the Period from 1 June 2024 to 30 June 2025

| 2025 £ | 2024 £

Turnover |  |
Sales | 88,715 | 62,415
Grant funds from RFU | 35,488 | 13,720
Deposit account interest | 483 | 240
| 124,686 | 76,375

Establishment costs |  |
Schools and YMO | (1,067) | -
Travelling | (81,868) | (76,379)
Equipment purchases | (1,470) | (1,998)
Meeting venue hire and expenses | (8,133) | (9,904)
Volunteer expenses | (5,276) | (1,918)
Comms support | - | (166)
Sundry expenses | (1,804) | (767)
| (99,618) | (91,132)

General administrative expenses |  |
Accountancy fees | (730) | (771)

Finance charges |  |
Bank charges | (84) | (45)