REGISTERED NUMBER: 10935732 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Sandbach Rugby Club Trading Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P Thomas

J Seddon

P Jackson

A Bird

R Sutherland

J D Leech

J Pickles

D R Tavernor

REGISTERED OFFICE:

Rugby Club

Bradwall Road

Sandbach

Cheshire

CW11 1RA

REGISTERED NUMBER:

10935732 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Tangible assets

5

62,840

16,438

CURRENT ASSETS

Stocks

6

23,354

27,301

Debtors

7

9,694

313

Cash at bank and in hand

11,991

25,928

45,039

53,542

CREDITORS

Amounts falling due within one year

8

(50,153

)

(60,569

)

NET CURRENT LIABILITIES

(5,114

)

(7,027

)

TOTAL ASSETS LESS CURRENT LIABILITIES

57,726

9,411

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

57,626

9,311

57,726

9,411

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 profit or loss 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

P Jackson - Director

J Seddon - Director

1.	STATUTORY INFORMATION

Sandbach Rugby Club Trading Limited ('The Company') is primarily engaged in bar services for Sandbach Rugby Union Football Club (a Community Amateur Sports Club).

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business is Bradwall Road, Sandbach, Cheshire, CW11 1RA. The registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors and the directors consider it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Fixtures and fittings

-

33% on cost and 25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

Taxation

Any taxable profits for the company are transferred to Sandbach Rugby Football Club Limited (a Community Amateur Sports Club) by way of charitable gift aid. Therefore no tax arises.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each year end. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

-

34,569

2,623

37,192

Additions

51,924

6,774

-

58,698

At 31 August 2025

51,924

41,343

2,623

95,890

DEPRECIATION

At 1 September 2024

-

18,660

2,094

20,754

Charge for year

3,029

8,738

529

12,296

At 31 August 2025

3,029

27,398

2,623

33,050

NET BOOK VALUE

At 31 August 2025

48,895

13,945

-

62,840

At 31 August 2024

-

15,909

529

16,438

6.

STOCKS

2025

2024

£

£

Bar stock

11,600

7,213

Kit stock

11,754

20,088

23,354

27,301

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,694

313

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,008

1,162

Taxation and social security

7,708

2,812

Other creditors

31,437

56,595

50,153

60,569

Amounts owed to related parties are unsecured, interest free and repayable on demand.

9.	RELATED PARTY DISCLOSURES

Amounts owed to Sandbach Rugby Football Club Limited are separately disclosed in creditors: amounts falling due within one year.

The profits of the company for the year are transferred back to Sandbach Rugby Football Club Limited (ultimate holding company) after the year end and as such no taxation arises on the company's activities. Due to the losses in 2023 no charitable gift aid donation was made for the year ended 31 August 2025 (relating to the year ended 31 August 2024). The amount of charitable gift aid made for the year ending 31 August 2026 (relating to the year ended 31 August 2025) is £51,399.