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REGISTERED NUMBER: 10259113 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

NAVY RUGBY LIMITED

| NAVY RUGBY LIMITED (REGISTERED NUMBER: 10259113) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| NAVY RUGBY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr J E C Lovell

| Mr J G Cunningham

| Mrs E Sinden

| SECRETARY: | Ms R E Stanbridge

| REGISTERED OFFICE: | HMS Temeraire

| Burnaby Road

| Portsmouth

| Hampshire

| PO1 2HB

| REGISTERED NUMBER: | 10259113 (England and Wales)

| AUDITORS: | Gibson Whitter Limited

| Statutory Auditors

| Larch House

| Parklands Business Park

| Denmead

| Hampshire

| PO7 6XP

| NAVY RUGBY LIMITED (REGISTERED NUMBER: 10259113) |

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 278 |  | 555 |  |

278 |  | 555 |  |

CURRENT ASSETS

Debtors | 6 | 194,109 |  | 56,572 |  |

Cash at bank | 605,484 |  | 595,430 |  |

799,593 |  | 652,002 |  |

CREDITORS

Amounts falling due within one year | 7 | 699,870 |  | 552,556 |  |

NET CURRENT ASSETS | 99,723 |  | 99,446 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100,001 |  | 100,001 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | 1 |  | 1 |  |

SHAREHOLDERS' FUNDS | 100,001 |  | 100,001 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by:

Mr J G Cunningham - Director

| NAVY RUGBY LIMITED (REGISTERED NUMBER: 10259113) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Navy Rugby Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover relating to sponsorship is recognised on a receivable basis.

| Turnover relating to merchandise is recognised at the date of sale.

| Turnover in relation to the Army v Navy match is recognised once the match has occured.

| Turnover in relation to the Navy v RAF match is recognised once the match has occured.

| Turnover for international ticket sales is recognised once match has occured.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| NAVY RUGBY LIMITED (REGISTERED NUMBER: 10259113) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Funds held on behalf of other committees

| The company holds funds in separate bank accounts for both the Army v Navy Matchday Committee and Inter-Services Committee. The company does not control how these funds are used and therefore only the company's share of the income and expenditure that it is entitled to in these funds is included in the company's profit and loss account. The funds held as custodian are shown as cash at bank and as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 17,408 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 17,408 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 832 |  |

| DEPRECIATION

| At 1 October 2024 | 277 |  |

| Charge for year | 277 |  |

| At 30 September 2025 | 554 |  |

| NET BOOK VALUE

| At 30 September 2025 | 278 |  |

| At 30 September 2024 | 555 |  |

| NAVY RUGBY LIMITED (REGISTERED NUMBER: 10259113) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 142,426 |  | 6,889 |  |

| Other debtors | 51,683 |  | 49,683 |  |

194,109 |  | 56,572 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 527 |  | 4,422 |  |

| Taxation and social security | 32,411 |  | - |  |

| Other creditors | 666,932 |  | 548,134 |  |

699,870 |  | 552,556 |  |

| Included within other creditors are funds held as custodian on behalf of the Army v Navy Matchday Committee of £23,989 (30.9.24: £nil) and Inter-Services Committee of £7,471 (30.9.24: £nil). These are represented by cash at bank.

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Gavin Whitter FCA (Senior Statutory Auditor)

| for and on behalf of Gibson Whitter Limited

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with its parent entity as it is a wholly owned subsidiary.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Royal Navy Rugby Union.

| There is no ultimate controlling party.