Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07201757 Mr I Brooking Mr M Newman Mr J Robinson Mr Timothy Jones Mr Ian MacKenzie Mrs Kelly- Ann Barons Mr M Newman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07201757 2024-05-31 07201757 2025-05-31 07201757 2024-06-01 2025-05-31 07201757 frs-core:CurrentFinancialInstruments 2025-05-31 07201757 frs-core:Non-currentFinancialInstruments 2025-05-31 07201757 frs-core:FurnitureFittings 2025-05-31 07201757 frs-core:FurnitureFittings 2024-06-01 2025-05-31 07201757 frs-core:FurnitureFittings 2024-05-31 07201757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 07201757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07201757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 07201757 frs-core:PlantMachinery 2025-05-31 07201757 frs-core:PlantMachinery 2024-06-01 2025-05-31 07201757 frs-core:PlantMachinery 2024-05-31 07201757 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07201757 frs-bus:CompanyLimitedByGuarantee 2024-06-01 2025-05-31 07201757 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07201757 frs-bus:SmallEntities 2024-06-01 2025-05-31 07201757 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07201757 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07201757 frs-core:UnlistedNon-exchangeTraded 2025-05-31 07201757 frs-core:UnlistedNon-exchangeTraded 2024-05-31 07201757 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 07201757 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 07201757 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 07201757 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 07201757 frs-bus:Director1 2024-06-01 2025-05-31 07201757 frs-bus:Director2 2024-06-01 2025-05-31 07201757 frs-bus:Director3 2024-06-01 2025-05-31 07201757 frs-bus:Director4 2024-06-01 2025-05-31 07201757 frs-bus:Director5 2024-06-01 2025-05-31 07201757 frs-bus:Director6 2024-06-01 2025-05-31 07201757 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 07201757 frs-countries:EnglandWales 2024-06-01 2025-05-31 07201757 2023-05-31 07201757 2024-05-31 07201757 2023-06-01 2024-05-31 07201757 frs-core:CurrentFinancialInstruments 2024-05-31 07201757 frs-core:Non-currentFinancialInstruments 2024-05-31 07201757 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 07201757
Kingsbridge Rugby Football Club Limited
Financial Statements
For The Year Ended 31 May 2025
Tax & Accounts SW Ltd
Chartered Tax Advisers
92 Fore Street
Kingsbridge
Devon
TQ7 1PP
Kingsbridge Rugby Football Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Kingsbridge Rugby Football Club Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 07201757

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 160,804 |  | 141,279
Investments | 5 |  | 100 |  | 100
|  |  | 160,904 |  | 141,379
CURRENT ASSETS
Debtors | 6 | 110,617 |  | 112,824 |
Cash at bank and in hand |  | 67,037 |  | 77,378 |
|  | 177,654 |  | 190,202 |
Creditors: Amounts Falling Due Within One Year | 7 | (26,471 ) |  | (10,607 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 151,183 |  | 179,595
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 312,087 |  | 320,974
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (54,018 ) |  | (62,749 )
NET ASSETS |  |  | 258,069 |  | 258,225
Income and Expenditure Account |  |  | 258,069 |  | 258,225
MEMBERS' FUNDS |  |  | 258,069 |  | 258,225

Page 1
Page 2
Kingsbridge Rugby Football Club Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
On behalf of the board

Mr I Brooking Director
15 August 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Kingsbridge Rugby Football Club Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Kingsbridge Rugby Football Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 07201757 . The registered office is 2 The Sidings, Kingsbridge, Devon, TQ7 1FB.
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 stated at cost less depreciation. 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 | 10% and 2% on cost
Plant & Machinery | 5% and 20% reducing balance
Fixtures & Fittings | 20% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 145,149 | 89,002 | 49,618 | 283,769
Additions | 9,899 | 22,970 | - | 32,869
As at 31 May 2025 | 155,048 | 111,972 | 49,618 | 316,638
Depreciation
As at 1 June 2024 | 38,741 | 60,076 | 43,673 | 142,490
Provided during the period | 3,482 | 8,673 | 1,189 | 13,344
As at 31 May 2025 | 42,223 | 68,749 | 44,862 | 155,834
Net Book Value
As at 31 May 2025 | 112,825 | 43,223 | 4,756 | 160,804
As at 1 June 2024 | 106,408 | 28,926 | 5,945 | 141,279

Page 3
Page 4
Kingsbridge Rugby Football Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 100
As at 31 May 2025 | 100
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 100
As at 1 June 2024 | 100

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,000 |  | -
Prepayments and accrued income | 12,365 |  | 10,885
Intercompany Account | 92,252 |  | 97,689
VAT | - |  | 4,250
| 110,617 |  | 112,824

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 21,600 |  | 6,941
Other taxes and social security | 1,214 |  | 1,214
VAT | 707 |  | -
Accruals and deferred income | 2,950 |  | 2,452
| 26,471 |  | 10,607

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 16,563 |  | 24,155
Deferred income (Long term liabilities - creditors > 1 year) | 37,455 |  | 38,594
| 54,018 |  | 62,749

9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4