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Registered number: 08231679
Llandaff North Rugby, Sports And Social Club Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2025
Llandaff North Rugby, Sports And Social Club Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Llandaff North Rugby, Sports And Social Club Ltd.
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08231679

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 375,602 |  | 352,511
|  |  | 375,602 |  | 352,511
CURRENT ASSETS
Stocks | 5 | 2,500 |  | 2,500 |
Debtors | 6 | 5,225 |  | 3,268 |
Investments | 7 | 3,024 |  | 3,024 |
Cash at bank and in hand |  | 7,927 |  | 26,527 |
|  | 18,676 |  | 35,319 |
Creditors: Amounts Falling Due Within One Year | 8 | (27,633 ) |  | (32,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,957 ) |  | 2,803
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 366,645 |  | 355,314
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (22,772 ) |  | (28,083 )
NET ASSETS |  |  | 343,873 |  | 327,231
Income and Expenditure Account |  |  | 343,873 |  | 327,231
MEMBERS' FUNDS |  |  | 343,873 |  | 327,231

Page 1
Page 2
Llandaff North Rugby, Sports And Social Club Ltd.
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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.
The financial statements were approved by the board of directors on 24 July 2025 and were signed on its behalf by:

Mr J Cruise Director
24/07/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Llandaff North Rugby, Sports And Social Club Ltd.
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Llandaff North Rugby, Sports And Social Club Ltd. is a private company, limited by guarantee, incorporated in England & Wales, registered number 08231679 . The registered office is 42 Radyr Road, Llandaff North, Cardiff, CF14 2FU.
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 | Not Depreciated
Fixtures & Fittings | 25% Straight Line

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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Llandaff North Rugby, Sports And Social Club Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 11)
9 11
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2024 | 350,000 | 54,000 | 404,000
Additions | 24,000 | - | 24,000
As at 31 March 2025 | 374,000 | 54,000 | 428,000
Depreciation
As at 1 April 2024 | - | 51,489 | 51,489
Provided during the period | - | 909 | 909
As at 31 March 2025 | - | 52,398 | 52,398
Net Book Value
As at 31 March 2025 | 374,000 | 1,602 | 375,602
As at 1 April 2024 | 350,000 | 2,511 | 352,511

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,500 |  | 2,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 793 |  | 2,349
Other debtors | 3,373 |  | 919
VAT | 1,059 |  | -
| 5,225 |  | 3,268

Page 4
Page 5
Llandaff North Rugby, Sports And Social Club Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 3,024 |  | 3,024

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,773 |  | 8,965
Bank loans and overdrafts | 17,206 |  | 15,726
Other loans | 1,620 |  | -
Other taxes and social security | 2,194 |  | 193
VAT | - |  | 1,024
Other creditors | - |  | 17
Accruals and deferred income | 1,840 |  | 6,591
| 27,633 |  | 32,516

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 22,772 |  | 28,083

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