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Company Registration No. 09494070 (England and Wales)
Topsham RFC Bar Ltd Unaudited accounts for the year ended 31 March 2026
Topsham RFC Bar Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Topsham RFC Bar Ltd Company Information for the year ended 31 March 2026
Directors
Mr G Smith Mr S Stewart Mr M Crouch
Secretary
M Byrne
Company Number
09494070 (England and Wales)
Registered Office
Bonfire Field, Exeter Road Topsham Exeter EX3 0LY England
Accountants
Brambillow Accounting Ltd Brookhouse Cranoe Road Welham Leicestershire LE16 7UH
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Topsham RFC Bar Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,476
1,282
Current assets
Inventories
519
1,642
Debtors
5
60
-
Cash at bank and in hand
39,436
29,307
40,015
30,949
Creditors: amounts falling due within one year
6
(41,111)
(31,990)
Net current liabilities
(1,096)
(1,041)
Total assets less current liabilities
380
241
Provisions for liabilities
Deferred tax
(280)
(141)
Net assets
100
100
Capital and reserves
Called up share capital
7
100
100
Shareholders' funds
100
100
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Mr S Stewart Director Company Registration No. 09494070
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Topsham RFC Bar Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Topsham RFC Bar Ltd is a private company, limited by shares, registered in England and Wales, registration number 09494070. The registered office is Bonfire Field, Exeter Road, Topsham, Exeter, EX3 0LY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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Topsham RFC Bar Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 April 2025
2,291
Additions
522
Disposals
(311)
At 31 March 2026
2,502
Depreciation
At 1 April 2025
1,009
Charge for the year
164
On disposals
(147)
At 31 March 2026
1,026
Net book value
At 31 March 2026
1,476
At 31 March 2025
1,282
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
60
-
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
192
530
VAT
3,255
2,744
Trade creditors
4,244
3,152
Amounts owed to group undertakings and other participating interests
32,649
24,668
Accruals
771
896
41,111
31,990
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
An amount of £11,250 was paid by the Company to Topsham Rugby Football Club Charitable Incorporated Organisation for the rent of an area within the rugby club from where the Company trades (2025: £7,200). For the year ended 31 March 2026, the Company made profits that were donated to Topsham RFC Charitable Incorporated Organisation in the 31 March 2027 financial period of £32,649 (2025: £24,668).
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Topsham RFC Bar Ltd Notes to the Accounts for the year ended 31 March 2026
9
Controlling party
The ultimate controlling party is Topsham Rugby Football Club a charitable incorporated organisation with charity number 1174681.
10
Average number of employees
During the year the average number of employees was 10 (2025: 0).
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