REGISTERED NUMBER: 08370510 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

THE RAYLEIGH CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Ransome

Miss M L Saitch

REGISTERED OFFICE:

The Rayleigh Club

Hullbridge Road

Rayleigh

Essex

SS6 9QS

REGISTERED NUMBER:

08370510 (England and Wales)

ACCOUNTANTS:

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

FIXED ASSETS

Tangible assets

4

4,309,334

4,672,602

CURRENT ASSETS

Stocks

57,976

48,266

Debtors

5

35,878

25,638

Cash at bank and in hand

1,193,288

924,760

1,287,142

998,664

CREDITORS

Amounts falling due within one year

6

(1,210,440

)

(1,288,323

)

NET CURRENT ASSETS/(LIABILITIES)

76,702

(289,659

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,386,036

4,382,943

CREDITORS

Amounts falling due after more than one year

7

(3,777,115

)

(3,691,777

)

PROVISIONS FOR LIABILITIES

9

(118,670

)

(156,693

)

NET ASSETS

490,251

534,473

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

490,151

534,373

490,251

534,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

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 8th July 2026 and were signed on its behalf by:

J S Ransome - Director

1.	STATUTORY INFORMATION

The Rayleigh Club 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided and Straight line over 10 - 50 years on cost

Plant and machinery

-

Straight line over 5 to 50 years on cost

Computer equipment

-

Straight line over 5 years

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

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12

'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors and bank loans, are initially recognised at

transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is

measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 63 (2025 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

3,462,154

3,191,724

6,653,878

Additions

-

127,153

127,153

Disposals

(17,249

)

(134,602

)

(151,851

)

At 31st March 2026

3,444,905

3,184,275

6,629,180

DEPRECIATION

At 1st April 2025

430,296

1,550,980

1,981,276

Charge for year

31,093

349,845

380,938

Eliminated on disposal

-

(42,368

)

(42,368

)

At 31st March 2026

461,389

1,858,457

2,319,846

NET BOOK VALUE

At 31st March 2026

2,983,516

1,325,818

4,309,334

At 31st March 2025

3,031,858

1,640,744

4,672,602

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2025

95,000

Additions

47,261

At 31st March 2026

142,261

DEPRECIATION

At 1st April 2025

1,583

Charge for year

21,371

At 31st March 2026

22,954

NET BOOK VALUE

At 31st March 2026

119,307

At 31st March 2025

93,417

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

32,924

24,096

Other debtors

2,954

1,542

35,878

25,638

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

33,758

184,134

Hire purchase contracts

46,298

30,228

Trade creditors

124,150

106,856

Taxation and social security

238,005

219,396

Other creditors

768,229

747,709

1,210,440

1,288,323

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

1,148,834

1,015,866

Hire purchase contracts

43,213

33,823

Other creditors

2,585,068

2,642,088

3,777,115

3,691,777

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,182,592

1,200,000

Hire purchase contracts

89,511

64,051

1,272,103

1,264,051

The long term bank loan is secured by fixed and floating charges over the assets of the company.

The term of the bank loan is 60 months including an initial 12 month capital repayment holiday after the first draw down in July 2024. Interest is charged at 2% over the Bank of England's base rate.

The directors loan is interest free, has no fixed term and no security is held.

Hire purchase agreements are secured over the assets to which they relate.

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

118,670

156,693

Deferred

tax

£

Balance at 1st April 2025

156,693

Reduction in provision

(38,023

)

Balance at 31st March 2026

118,670

10.	RELATED PARTY DISCLOSURES

Other creditors due after more than one year include a balance due to the company director. The value outstanding at the balance sheet date amounted to £2,585,068 (2025 : £2,642,088).