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REGISTERED NUMBER: 01033556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

WILLENHALL RUGBY UNION FOOTBALL CLUB LTD

WILLENHALL RUGBY UNION FOOTBALL CLUB LTD (REGISTERED NUMBER: 01033556) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WILLENHALL RUGBY UNION FOOTBALL CLUB LTD |

COMPANY INFORMATION

for the Year Ended 28 February 2026

| DIRECTORS: | M D Loach

| A P Clewley

| R A Laird

| D J Taylor

| SECRETARY: | Mrs T J Tonks

| REGISTERED OFFICE: | Bognop Road

| Essington

| Nr Wolverhampton

| West Midlands

| WV11 2BA

| REGISTERED NUMBER: | 01033556 (England and Wales)

| ACCOUNTANTS: | Wright & Co Partnership Limited

| Chartered Accountants

| The Squires

| 5 Walsall Street

| Wednesbury

| West Midlands

| WS10 9BZ

WILLENHALL RUGBY UNION FOOTBALL CLUB LTD (REGISTERED NUMBER: 01033556) |

ABRIDGED BALANCE SHEET

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 102,194 |  | 117,382 |  |

CURRENT ASSETS

Stocks | 6,710 |  | 4,620 |  |

Debtors | 2,106 |  | 1,597 |  |

Cash at bank and in hand | 61,835 |  | 59,284 |  |

70,651 |  | 65,501 |  |

CREDITORS

Amounts falling due within one year | 26,368 |  | 25,641 |  |

NET CURRENT ASSETS | 44,283 |  | 39,860 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 146,477 |  | 157,242 |  |

CREDITORS

Amounts falling due after more than one year | 22,388 |  | 26,148 |  |

NET ASSETS | 124,089 |  | 131,094 |  |

RESERVES

Retained earnings | 6 | 124,089 |  | 131,094 |  |

124,089 |  | 131,094 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

M D Loach - Director

WILLENHALL RUGBY UNION FOOTBALL CLUB LTD (REGISTERED NUMBER: 01033556) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Bognop Road, Essington, Wolverhampton, WV11 2BA, West Midlands.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Freehold property | - | 2% Straight line

| Equipment | - | Straight line over 5 years

| Fixtures and fittings | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| A financial asset or a financial liability is recognised only when the company 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.

| Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

| Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

WILLENHALL RUGBY UNION FOOTBALL CLUB LTD (REGISTERED NUMBER: 01033556) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 28 February 2026

3. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Company limited by guarantee

| The company is a company limited by guarantee and does not have a share capital. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

| At 28 February 2026 there were 206 members (2025: 208 members).

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2025 - 4 ) .

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 March 2025 | 418,546 |  |

| Additions | 1,397 |  |

| At 28 February 2026 | 419,943 |  |

| DEPRECIATION

| At 1 March 2025 | 301,164 |  |

| Charge for year | 16,585 |  |

| At 28 February 2026 | 317,749 |  |

| NET BOOK VALUE

| At 28 February 2026 | 102,194 |  |

| At 28 February 2025 | 117,382 |  |

WILLENHALL RUGBY UNION FOOTBALL CLUB LTD (REGISTERED NUMBER: 01033556) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 28 February 2026

6. | RESERVES

| Retained

| earnings

£ |

| At 1 March 2025 | 131,094 |  |

| Deficit for the year | (7,005 | ) |

| At 28 February 2026 | 124,089 |  |