REGISTERED NUMBER: 11952818 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2026

for

Manchester & District Rugby Union

Referees Society Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D W Guerin

M J Hamlin

P A Houston

M D Hull

J Pemberton FCA

SECRETARY:

M D Hull

REGISTERED OFFICE:

Moss House

Plant Lane

Moston

Sandbach

Cheshire

CW11 3PG

REGISTERED NUMBER:

11952818 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Tangible assets

4

6,505

4,286

CURRENT ASSETS

Stocks

1,846

4,797

Debtors

5

5,440

7,580

Cash at bank

64,235

58,909

71,521

71,286

CREDITORS

Amounts falling due within one year

6

(2,884

)

(2,834

)

NET CURRENT ASSETS

68,637

68,452

TOTAL ASSETS LESS CURRENT LIABILITIES

75,142

72,738

RESERVES

Income and expenditure account

75,142

72,738

75,142

72,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

J Pemberton FCA - Director

1.	STATUTORY INFORMATION

The principle activity of Manchester & District Rugby Union Referees Society Limited are that of

1.Supplying referees to clubs, schools and universities primarily in the counties of Lancashire and Cheshire.

2. Recruitment, training and development of referees to ensure that local demand for the service can be met.

The company is a private company limited by guarantee and is incorporated in England and Wales. The address of the registered office is Moss House, Plant Lane, Moston, Sandbach, Cheshire. CW11 3PG The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

The directors consider it appropriate to prepare the financial statements on the going concern basis.

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.

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2025

12,573

Additions

3,274

At 30 June 2026

15,847

DEPRECIATION

At 1 July 2025

8,287

Charge for year

1,055

At 30 June 2026

9,342

NET BOOK VALUE

At 30 June 2026

6,505

At 30 June 2025

4,286

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,440

7,580

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

95

95

Other creditors

2,789

2,739

2,884

2,834