Devizes RFC Limited

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of Devizes RFC Limited for the year ended 30 April 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Devizes RFC Limited which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Devizes RFC Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Devizes RFC Limited and state those matters that we have agreed to state to the directors of Devizes RFC Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Devizes RFC Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Devizes RFC Limited 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 or loss of Devizes RFC Limited . You consider that Devizes RFC Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Devizes RFC Limited . 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 financial statements.

PAH Accounting

30 May 2025

PAH Accounting

FCCA

Unit 2 The Pound

Coate

Devizes

SN10 3LG

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Devizes RFC Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: 08050372

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,710		20,836

			20,710		20,836
CURRENT ASSETS
Stocks	5	2,232		1,837
Debtors	6	50,740		25,460
Investments	7	1		1
Cash at bank and in hand		87,920		97,616

		140,893		124,914
Creditors: Amounts Falling Due Within One Year	8	(12,593 )		(16,523 )

NET CURRENT ASSETS (LIABILITIES)			128,300		108,391

TOTAL ASSETS LESS CURRENT LIABILITIES			149,010		129,227

NET ASSETS			149,010		129,227

Income and Expenditure Account			149,010		129,227

MEMBERS' FUNDS			149,010		129,227

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mr Niall Maclean

Director

30 May 2025

The notes on pages 3 to 4 form part of these financial statements.

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Devizes RFC Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Devizes RFC Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 08050372 . The registered office is The Sports Club, London Road, Devizes, Wiltshire, SN10 2DL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation
Plant & Machinery	15% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 May 2024	20,000	67,890	87,890

As at 30 April 2025	20,000	67,890	87,890

Depreciation
As at 1 May 2024	-	67,054	67,054
Provided during the period	-	126	126

As at 30 April 2025	-	67,180	67,180

...CONTINUED

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Devizes RFC Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025	20,000	710	20,710

As at 1 May 2024	20,000	836	20,836

5. Stocks

	2025	2024
	£	£
Stock	2,232	1,837

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,380	-
Devizes RFC Facility ICL	49,360	25,460

	50,740	25,460

7. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	1	1

The company is the sole shareholder of a subsidiary, Devizes RFC Facility Ltd.

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	-
Corporation tax	44	44
Other creditors	401	401
Neil Hosier - Bequest	10,002	10,002
Accruals	2,147	6,076

	12,593	16,523

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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