REGISTERED NUMBER: 08093224 (England and Wales)

USK RFC LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A S J Galletley

G C Hawkins

SECRETARY:

G C Hawkins

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

08093224 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

167,289

168,331

CURRENT ASSETS

Stocks

3,375

3,375

Debtors

5

5,100

-

Cash at bank and in hand

48,756

64,623

57,231

67,998

CREDITORS

Amounts falling due within one year

6

5,544

5,363

NET CURRENT ASSETS

51,687

62,635

TOTAL ASSETS LESS CURRENT LIABILITIES

218,976

230,966

CREDITORS

Amounts falling due after more than one year

7

1,579

7,304

NET ASSETS

217,397

223,662

RESERVES

Usk RFC Partnership reserve

99,556

99,556

Income and expenditure account

117,841

124,106

217,397

223,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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 surplus or deficit 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th May 2026 and were signed on its behalf by:

G C Hawkins - Director

1.	STATUTORY INFORMATION

Usk RFC Limited is a private company, limited by guarantee , 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 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.

Plant and machinery

-

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

WRU

to

Plant and

Integral

Debentures

property

machinery

features

Totals

£

£

£

£

£

COST

At 1st September 2024

and 31st August 2025

11,500

138,292

14,710

11,620

176,122

DEPRECIATION

At 1st September 2024

-

-

7,791

-

7,791

Charge for year

-

-

1,042

-

1,042

At 31st August 2025

-

-

8,833

-

8,833

NET BOOK VALUE

At 31st August 2025

11,500

138,292

5,877

11,620

167,289

At 31st August 2024

11,500

138,292

6,919

11,620

168,331

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,100

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

5,544

5,363

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans

1,579

7,304