Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-01 6 false false No description of principal activity 5 false true 08756390 2024-05-01 2025-04-30 08756390 2023-05-01 2024-04-30 08756390 2025-04-30 08756390 2024-04-30 08756390 c:Director4 2024-05-01 2025-04-30 08756390 d:Buildings d:LongLeaseholdAssets 2024-05-01 2025-04-30 08756390 d:Buildings d:LongLeaseholdAssets 2025-04-30 08756390 d:Buildings d:LongLeaseholdAssets 2024-04-30 08756390 d:PlantMachinery 2024-05-01 2025-04-30 08756390 d:PlantMachinery 2025-04-30 08756390 d:PlantMachinery 2024-04-30 08756390 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 08756390 d:FurnitureFittings 2024-05-01 2025-04-30 08756390 d:OfficeEquipment 2024-05-01 2025-04-30 08756390 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 08756390 d:CurrentFinancialInstruments 2025-04-30 08756390 d:CurrentFinancialInstruments 2024-04-30 08756390 d:Non-currentFinancialInstruments 2025-04-30 08756390 d:Non-currentFinancialInstruments 2024-04-30 08756390 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 08756390 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08756390 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 08756390 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 08756390 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 08756390 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 08756390 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-30 08756390 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-30 08756390 d:RetainedEarningsAccumulatedLosses 2025-04-30 08756390 d:RetainedEarningsAccumulatedLosses 2024-04-30 08756390 c:FRS102 2024-05-01 2025-04-30 08756390 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08756390 c:FullAccounts 2024-05-01 2025-04-30 08756390 c:CompanyLimitedByGuarantee 2024-05-01 2025-04-30 08756390 d:Subsidiary1 2025-04-30 08756390 d:Subsidiary1 2024-05-01 2025-04-30 08756390 d:Subsidiary1 1 2024-05-01 2025-04-30 08756390 6 2024-05-01 2025-04-30 08756390 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 08756390 HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) UNAUDITED DIRECTORS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) REGISTERED NUMBER: 08756390 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 370,992 |  | 400,376
Investments | 5 |  | 1 |  | 1
|  |  | 370,993 |  | 400,377
Current assets |  |  |  |  |
Stocks |  | 3,000 |  | 3,000 |
Debtors: amounts falling due within one year | 6 | 48,004 |  | 57,022 |
Cash at bank and in hand | 7 | 60,283 |  | 85,473 |
|  | 111,287 |  | 145,495 |
Creditors: amounts falling due within one year | 8 | (69,830) |  | (64,913) |
Net current assets |  |  | 41,457 |  | 80,582
Total assets less current liabilities |  |  | 412,450 |  | 480,959
Creditors: amounts falling due after more than one year | 9 |  | (35,026) |  | (41,690)
Net assets |  |  | 377,424 |  | 439,269
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 377,424 |  | 439,269
|  |  | 377,424 |  | 439,269
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HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) REGISTERED NUMBER: 08756390 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr B E Jones
Director
Date: 25 January 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Holt Rugby Football Club Limited is a company limited by guarantee and incorporated in England and Wales, registration number 08756390. The registered office is Summerhill House, 1 Sculthorpe Road, Fakenham. Norfolk NR21 9HA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant account policies applied in the preparation of these financial statement are set out below. These polices have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Going concern
The directors have considered the company’s position at the time of signing the financial statements Based on this, the Directors have concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of signing these financial statements, and they therefore continue to adopt the going concern basis of accounting in preparing these financial statements. Page 3
HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | L/Term Leasehold Property | - | 4% | straight line
|  |  |  | Plant & machinery | - | 100% |
|  |  |  | Fixtures & fittings | - | 100% |
|  |  |  | Office equipment | - | 100% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 5).
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HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | L/Term Leasehold Property | Plant & machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 734,591 | 123,982 | 858,573
| Additions | - | 210 | 210
| At 30 April 2025 | 734,591 | 124,192 | 858,783
| Depreciation |  |  |
| At 1 May 2024 | 334,215 | 123,982 | 458,197
| Charge for the year on owned assets | 29,384 | 210 | 29,594
| At 30 April 2025 | 363,599 | 124,192 | 487,791
| Net book value |  |  |
| At 30 April 2025 | 370,992 | - | 370,992
| At 30 April 2024 | 400,376 | - | 400,376
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 May 2024 | 1
| At 30 April 2025 | 1
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HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Holt Rugby Football Club (Trading) Limited | Summerhill House, 1 Sculthorpe Road, Fakenham, Norfolk, NR21 9HA | Ordinary | 100%
| The aggregate of the share capital and reserves as at 30 April 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:
| Name | Aggregate of share capital and reserves | Profit/ (Loss)
| Holt Rugby Football Club (Trading) Limited | 22,629 | 92,448
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 45,187 | 53,508
| Prepayments and accrued income | 2,817 | 3,514
|  | 48,004 | 57,022
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 60,283 | 85,473
|  | 60,283 | 85,473
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HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 6,664 | 6,664
| Trade creditors | 49,087 | 40,748
| Other taxation and social security | 9,373 | 9,607
| Other creditors | 72 | 70
| Accruals and deferred income | 4,634 | 7,824
|  | 69,830 | 64,913
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 35,026 | 41,690
|  | 35,026 | 41,690
Page 8
HOLT RUGBY FOOTBALL CLUB LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans & Members loans | 6,664 | 6,664
|  | 6,664 | 6,664
| Amounts falling due 2-5 years |  |
| Other loans | 24,619 | 26,656
|  | 24,619 | 26,656
| Amounts falling due after more than 5 years |  |
| Other loans | 10,407 | 15,034
|  | 10,407 | 15,034
|  | 41,690 | 48,354
| Other loans is a loan from the Rugby Football Foundation. The loan is interest free and repayable by quarterly instalments of £1,666.
11. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
12. | Related party transactions
| The company has taken advantage of the exemption not to disclose transactions with wholly owned group companies.
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