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Company registration number: 06309043
Harpenden Town Football Club Limited
Company limited by guarantee
Unaudited filleted financial statements
31 May 2025
Harpenden Town Football Club Limited
Company limited by guarantee
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Harpenden Town Football Club Limited
Company limited by guarantee
Directors and other information

| Directors | R Motyczak | (Resigned 1 June 2025)
|  | David Russell | (Appointed 1 June 2025)
|  | Michelle Chandler | (Appointed 1 June 2025)
| Company number | 06309043 |
| Registered office | Vaughan Chambers |
|  | Vaughan Road |
|  | Harpenden |
|  | AL5 4EE |
| Accountants | Hicks and Company |
|  | Chartered Accountants |
|  | Vaughan Chambers |
|  | Vaughan Road |
|  | Harpenden |
|  | AL5 4EE |

Harpenden Town Football Club Limited
Company limited by guarantee
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Harpenden Town Football Club Limited
Year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harpenden Town Football Club Limited for the year ended 31 May 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Harpenden Town Football Club Limited, as a body, in accordance with the terms of our engagement letter dated 28 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Harpenden Town Football Club Limited and state those matters that we have agreed to state to the board of directors of Harpenden Town Football Club Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harpenden Town Football Club Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Harpenden Town Football Club 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 loss of Harpenden Town Football Club Limited. You consider that Harpenden Town Football Club Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Harpenden Town Football Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
19 February 2026
Harpenden Town Football Club Limited
Company limited by guarantee
Statement of financial position
31 May 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 32,263 |  |  |  | 37,420 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 32,263 |  |  |  | 37,420
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 400 |  |  |  | 400 |  |
Debtors |  | 6 | 890 |  |  |  | 1,380 |  |
Cash at bank and in hand |  |  | 9,722 |  |  |  | 14,244 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 11,012 |  |  |  | 16,024 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 13,776) |  |  |  | ( 16,369) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 2,764) |  |  |  | ( 345)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 29,499 |  |  |  | 37,075
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 22,082) |  |  |  | ( 29,442)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 7,417 |  |  |  | 7,633
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | 7,417 |  |  |  | 7,633
|  |  |  |  | _______ |  |  |  | _______
Members funds |  |  |  |  | 7,417 |  |  |  | 7,633
|  |  |  |  | _______ |  |  |  | _______

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.
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 and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:
David Russell
Director
Company registration number: 06309043
Harpenden Town Football Club Limited
Company limited by guarantee
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.
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.
Turnover
The total turnover of the company for the year has been derived from its principal activity wholly undertaken in the UK.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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:

| Fittings fixtures and equipment | - | Straight line over 3-7 years |
| Leasehold improvements | - | Straight line over the life of the lease |

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.
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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
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.Debt instruments are subsequently measured at amortised cost.
4. Limited by guarantee
Every Member of the Company undertakes to contribute to the Company's assets in the event of its being wound up while he or she is a member or within one year afterwards towards payment of the Company's debts and liabilities contracted before he ceases to be a member and the costs, charges and expenses of winding up and for the adjustment of the rights of the contributories among themselves such amount as may be required not exceeding £1. At 31 May 2025 the number of members was 2 (31 May 2024 - 2).
5. Tangible assets

|  | Leasehold improvements | Fixtures, fittings and equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 | 104,767 | 7,559 | 112,326 |  |  |  |
| Additions | 2,326 | - | 2,326 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 May 2025 | 107,093 | 7,559 | 114,652 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 67,348 | 7,558 | 74,906 |  |  |  |
| Charge for the year | 7,483 | - | 7,483 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 May 2025 | 74,831 | 7,558 | 82,389 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 32,262 | 1 | 32,263 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 May 2024 | 37,419 | 1 | 37,420 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 890 | 500
| Other debtors |  | - | 880
|  |  | _______ | _______
|  |  | 890 | 1,380
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 2,326 | -
| Other creditors |  | 11,450 | 16,369
|  |  | _______ | _______
|  |  | 13,776 | 16,369
|  |  | _______ | _______

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

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 22,082 | 29,442
|  |  | _______ | _______

9. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Amounts waived | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| R Motyczak | ( 700) | - | 700 | - |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Amounts waived | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| R Motyczak | ( 5,274) | 4,574 | - | ( 700) |  |
|  | _______ | _______ | _______ | _______ |  |