1 January 2025 false No description of principal activity Taxfiler 2024.6 04013473business:CompanyLimitedByGuarantee2025-01-012025-12-31 040134732024-12-31 040134732025-01-012025-12-31 04013473business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 04013473business:AbridgedAccounts2025-01-012025-12-31 040134732025-12-31 040134732024-12-31 04013473core:WithinOneYear2025-12-31 04013473core:WithinOneYear2024-12-31 04013473core:AfterOneYear2025-12-31 04013473core:AfterOneYear2024-12-31 04013473core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 04013473core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 04013473core:PreviouslyStatedAmount2025-12-31 04013473core:PreviouslyStatedAmount2024-12-31 04013473business:SmallEntities2025-01-012025-12-31 04013473business:Director22025-01-012025-12-31 04013473countries:EnglandWales2025-01-012025-12-31 04013473business:RegisteredOffice2025-01-012025-12-31 04013473core:LandBuildings2025-01-012025-12-31 04013473core:FurnitureFittings2025-01-012025-12-31 040134732024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 04013473 (England and Wales)
Fern A.F.C. Sports & Social Club Limited Unaudited accounts for the year ended 31 December 2025
Fern A.F.C. Sports & Social Club Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Fern A.F.C. Sports & Social Club Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
104,207 
105,888 
Current assets
Inventories
500 
500 
Debtors
516 
439 
Cash at bank and in hand
809 
1,318 
1,825 
2,257 
Creditors: amounts falling due within one year
(860)
(836)
Net current assets
965 
1,421 
Total assets less current liabilities
105,172 
107,309 
Creditors: amounts falling due after more than one year
- 
(681)
Net assets
105,172 
106,628 
Reserves
5
Profit and loss account
105,172 
106,628 
Members' funds
105,172 
106,628 
For the year ending 31 December 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 24 July 2026 and were signed on its behalf by
A S Warrick Director Company Registration No. 04013473
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Fern A.F.C. Sports & Social Club Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Fern A.F.C. Sports & Social Club Limited is a private company, limited by guarantee, registered in England and Wales, registration number 04013473. The registered office is Mount Street, Tredegar, NP22 3QL.
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:
Land & buildings
Over 50 years excluding the value of land
Fixtures & fittings
15% reducing balance
Stock
Stock is valued at cost and is readily realisable at the stated figure.
Taxation
As a mutual membership organisation corporatio tax is only charged on income received from non-members.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2025
170,555 
At 31 December 2025
170,555 
Depreciation
At 1 January 2025
64,667 
Charge for the year
1,681 
At 31 December 2025
66,348 
Net book value
At 31 December 2025
104,207 
At 31 December 2024
105,888 
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Fern A.F.C. Sports & Social Club Limited Notes to the Accounts for the year ended 31 December 2025
5
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
6
Transactions with related parties
Tangible fixed assets include freehold premises, occupied by the club, and held in the name of the directors of Fern A.F.C. Sport & Social Club Limited.
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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