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Company registration number: 12135441
Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Unaudited financial statements
30 April 2025
Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Contents
Directors and other information
Directors report
Accountant's report
Statement of comprehensive income
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Directors and other information

| Directors | Mr John Emlyn Jones | (Appointed 28 August 2024)
|  | Mrs Catrin Teleri Hopkins | (Appointed 28 August 2024)
|  | Mr Matthew Philip Watkins |
|  | Mr David Craig Turner | (Appointed 1 May 2024)
|  | Mr David Raymond Evans |
|  | Mr Robert Read |
|  | Mr Llywelyn Gwynfil Evans |
| Company number | 12135441 |
| Registered office | Aberystwyth Rugby Club |
|  | Plascrug |
|  | Aberystwyth |
|  | SY23 1HL |
| Accountant | Davies Lewis Baker |
|  | 31 Bridge Street |
|  | Aberystwyth |
|  | Ceredigion |
|  | SY23 1QB |

Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Directors report
Year ended 30 April 2025
The directors present their report and the unaudited financial statements of the company for the year ended 30 April 2025.
Directors
The directors who served the company during the year were as follows:

Mr John Emlyn Jones |  |  |  | (Appointed 28 August 2024)
Mrs Catrin Teleri Hopkins |  |  |  | (Appointed 28 August 2024)
Mr Matthew Philip Watkins |  |  |  |
Mr David Craig Turner |  |  |  | (Appointed 1 May 2024)
Mr David Raymond Evans |  |  |  |
Mr Robert Read |  |  |  |
Mr Llywelyn Gwynfil Evans |  |  |  |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 19 January 2026 and signed on behalf of the board by:
Mr John Emlyn Jones
Director
Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Aberystwyth Rugby Football Club (2019) Limited
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Aberystwyth Rugby Football Club (2019) Limited for the year ended 30 April 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants , I am 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 solely to the board of directors of Aberystwyth Rugby Football Club (2019) Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Aberystwyth Rugby Football Club (2019) Limited and state those matters that we have agreed to state to the board of directors of Aberystwyth Rugby Football Club (2019) Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Aberystwyth Rugby Football Club (2019) Limited and its board of directors as a body for my work or for this report.
It is your duty to ensure that Aberystwyth Rugby Football Club (2019) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aberystwyth Rugby Football Club (2019) Limited. You consider that Aberystwyth Rugby Football Club (2019) Limited is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Aberystwyth Rugby Football Club (2019) Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Davies Lewis Baker
31 Bridge Street
Aberystwyth
Ceredigion
SY23 1QB
Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Statement of comprehensive income
Year ended 30 April 2025

|  |  |  | 2025 |  | 2024 |  |
|  | Note |  | £ |  | £ |  |
Turnover |  |  |  | - |  | - |  |
Cost of sales |  |  |  | - |  | - |  |
Administrative expenses |  |  |  | ( 116,170) |  | ( 71,149) |  |
Other operating income |  |  |  | 149,124 |  | 74,947 |  |
|  |  |  | _______ |  | _______ |  |
Operating profit |  |  |  | 32,954 |  | 3,798 |  |
Other interest receivable and similar income |  |  |  | 726 |  | 726 |  |
Interest payable and similar expenses |  |  |  | ( 335) |  | ( 381) |  |
Profit before taxation |  | 6 |  | 33,345 |  | 4,143 |  |
Tax on profit |  |  |  | - |  | - |  |
|  |  |  | _______ |  | _______ |  |
Profit for the financial year and total comprehensive income |  |  |  | 33,345 |  | 4,143 |  |
|  |  |  | _______ |  | _______ |  |

All the activities of the company are from continuing operations.
Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Statement of financial position
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 7 | 451,055 |  |  |  | 430,683 |  |
Investments |  | 8 | 15,800 |  |  |  | 15,800 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 466,855 |  |  |  | 446,483
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 9 | 42,507 |  |  |  | 17,638 |  |
Cash at bank and in hand |  |  | 80,486 |  |  |  | 77,940 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 122,993 |  |  |  | 95,578 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 10 | ( 19,024) |  |  |  | ( 24,624) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 103,969 |  |  |  | 70,954
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 570,824 |  |  |  | 517,437
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 11 |  |  | ( 45,346) |  |  |  | ( 25,304)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 525,478 |  |  |  | 492,133
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | 525,478 |  |  |  | 492,133
|  |  |  |  | _______ |  |  |  | _______
Members funds |  |  |  |  | 525,478 |  |  |  | 492,133
|  |  |  |  | _______ |  |  |  | _______

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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 19 January 2026 , and are signed on behalf of the board by:
Mr John Emlyn Jones
Director
Company registration number: 12135441
Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Statement of changes in equity
Year ended 30 April 2025

|  |  | Profit and loss account | Total |  |  |  |  |  |
|  |  | £ | £ |  |  |  |  |  |
At 1 May 2023 |  |  | 487,990 | 487,990 |  |  |  |  |  |
Profit for the year |  |  | 4,143 | 4,143 |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
Total comprehensive income for the year |  |  | 4,143 | 4,143 |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
At 30 April 2024 and 1 May 2024 |  |  | 492,133 | 492,133 |  |  |  |  |  |
Profit for the year |  |  | 33,345 | 33,345 |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
Total comprehensive income for the year |  |  | 33,345 | 33,345 |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
At 30 April 2025 |  |  | 525,478 | 525,478 |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |

Aberystwyth Rugby Football Club (2019) Limited
Company limited by guarantee
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by guarantee, registered in Wales. The address of the registered office is Aberystwyth Rugby Club, Plascrug, Aberystwyth, SY23 1HL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 10 % | reducing balance
| Fittings fixtures and equipment | - | 10 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the club will comply with the conditions attaching to them and the grants will be received.
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 the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Limited by guarantee
The company is limited by guarantee.The liability of existing members (and former members ceasing within one year of a winding up petition) is limited to £1.
5. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).
6. Profit before taxation
Profit before taxation is stated after charging/(crediting):

|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Depreciation of tangible assets |  |  | 12,337 | 3,135
|  |  |  | _______ | _______

7. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 | 402,469 | 27,045 | 16,782 | 446,296 |  |  |
| Additions | - | 32,710 | - | 32,710 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2025 | 402,469 | 59,755 | 16,782 | 479,006 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | - | 9,671 | 5,943 | 15,614 |  |  |
| Charge for the year | - | 11,252 | 1,085 | 12,337 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2025 | - | 20,923 | 7,028 | 27,951 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | 402,469 | 38,832 | 9,754 | 451,055 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2024 | 402,469 | 17,374 | 10,839 | 430,682 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

8. Investments

|  | Other investments other than loans |  |  |  |  |
|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | 15,800 |  |  |  |  |
|  | _______ |  |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | - |  |  |  |  |
|  | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 April 2025 | 15,800 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 30 April 2024 | 15,800 |  |  |  |  |
|  | _______ |  |  |  |  |

The Club owns Welsh Rugby Union Debentures. The full cost of the debentures will be returned upon redemption.
9. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 42,507 | 17,638
|  |  | _______ | _______

10. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 4,892 | 4,892
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 9,407 | 8,874
| Other creditors |  | 4,725 | 10,858
|  |  | _______ | _______
|  |  | 19,024 | 24,624
|  |  | _______ | _______

11. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 9,654 | 11,554
| Other creditors |  | 35,692 | 13,750
|  |  | _______ | _______
|  |  | 45,346 | 25,304
|  |  | _______ | _______

12. Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractualprovisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless thearrangement constitutes a financing transaction, where it is recognised at the present value of the future paymentsdiscounted at a market rate of interest for a similar debt instrument.
13. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| ARFC Commercial Limited | - | - | 3,888 | 9,810
| Donations received | 39,805 | 9,800 | - | -
|  | _______ | _______ | _______ | _______

14. General information
Aberystwyth Rugby Club incorporated on 2 August 2019 and all activity was transferred to the new entity on 1 November 2019. Aberystwyth Rugby Football Club (2019) Limited completed its registration as a Community Amateur Sports Club in the year.
15. Discontinued activities
In order to comply with CASC requirements all trading activities were transferred to a wholly owned subsidiary company, ARFC Commercial Limited on 10 December 2019.