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ST AUSTELL RUGBY FOOTBALL CLUB LIMITED

Registered Number
10195290
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

ST AUSTELL RUGBY FOOTBALL CLUB LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | BAILEY, Joanna Alison
| HOOPER, Gary
| POWELL, David
| SCHULZ, Kelly Anne

Company Secretary | HAYES, William Paul

Registered Address | The Clubhouse
| Tregorrick
| St. Austell
| PL26 7FH

Registered Number | 10195290 (England and Wales)

ST AUSTELL RUGBY FOOTBALL CLUB LIMITED
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 76,235 |  |  |  | 70,372
|  |  |  | 76,235 |  |  |  | 70,372
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 6,359 |  |  |  | 7,621 |  |
Debtors |  | 50,190 |  |  |  | 7,290 |  |
Cash at bank and on hand |  | 83,466 |  |  |  | 95,863 |  |
|  | 140,015 |  |  |  | 110,774 |  |
Creditors amounts falling due within one year | 5 | (160,887) |  |  |  | (109,275) |  |
Net current assets (liabilities) |  |  |  | (20,872) |  |  |  | 1,499
Total assets less current liabilities |  |  |  | 55,363 |  |  |  | 71,871
Creditors amounts falling due after one year | 6 |  |  | (24,060) |  |  |  | (29,553)
Net assets |  |  |  | 31,303 |  |  |  | 42,318
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 31,303 |  |  |  | 42,318
Reserves |  |  |  | 31,303 |  |  |  | 42,318

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2025, and are signed on its behalf by:
POWELL, David Director Registered Company No. 10195290

ST AUSTELL RUGBY FOOTBALL CLUB LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

| Turnover policy
--- | ---
| 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 recognised when the significant risks and rewards are considered to have been transferred.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Land and buildings | 10
| Plant and machinery | 25
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | - |  | 96,506 |  | - |  | 96,506
| Additions | 8,206 |  | 5,908 |  | 433 |  | 14,547
| At 30 April 25 | 8,206 |  | 102,414 |  | 433 |  | 111,053
| Depreciation and impairment
| At 01 May 24 | - |  | 26,134 |  | - |  | 26,134
| Charge for year | 627 |  | 8,021 |  | 36 |  | 8,684
| At 30 April 25 | 627 |  | 34,155 |  | 36 |  | 34,818
| Net book value
| At 30 April 25 | 7,579 |  | 68,259 |  | 397 |  | 76,235
| At 30 April 24 | - |  | 70,372 |  | - |  | 70,372

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 6,359 |  | 7,621
| Total | 6,359 |  | 7,621

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 74,974 |  | 20,123
| Bank borrowings and overdrafts | 5,514 |  | 5,514
| Taxation and social security | 3,248 |  | 5,422
| Other creditors | 69,938 |  | 70,284
| Accrued liabilities and deferred income | 7,213 |  | 7,932
| Total | 160,887 |  | 109,275

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 24,060 |  | 29,553
| Total | 24,060 |  | 29,553

7. | Pension commitments
--- | ---
| The company operates a defined contribution pension scheme for the directors and senior employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £66 (2024 - £62) were due to the fund. They are included in other creditors.

8. | Other commitments
--- | ---
| The members of the St Austell Rugby Football Club Limited have undertaken to contribute a sum not exceeding £1 each to meet the liabilities of the Company if it should be wound up.

9. | Operating lease commitments
--- | ---
| At 30 April 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £32,000 (2024 – £33,000).

10. | Related party transactions
--- | ---
| Included in other creditors is £68,339 (2024: £68,339) owed to St Austell Rugby Football Club.