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REGISTERED NUMBER: 06184455 (England and Wales)

North Petherton Rugby Football Club

Limited

Unaudited Financial Statements for the Year Ended 30 April 2026

North Petherton Rugby Football Club

Limited (Registered number: 06184455)

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

Company Information | 1 |

Abridged Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

North Petherton Rugby Football Club

Limited

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | C Williams

| Mrs S M Sweet

| Mrs T Evans

| N P Rees

| REGISTERED OFFICE: | 15 Hamp Green Rise

| Bridgwater

| Somerset

| TA6 6AZ

| REGISTERED NUMBER: | 06184455 (England and Wales)

| ACCOUNTANTS: | Maxwells

| Chartered Accountants

| 4 King Square

| Bridgwater

| Somerset

| TA6 3YF

| BANKERS: | Santander UK plc

| PO Box 382

| Prescott Street

| London

| E1 8RP

North Petherton Rugby Football Club

Limited (Registered number: 06184455)

Abridged Statement of Financial Position

30 April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 554,022 |  | 554,677 |  |

Investments | 6 | 1 |  | 1 |  |

554,023 |  | 554,678 |  |

CURRENT ASSETS

Stocks | 3,232 |  | 3,665 |  |

Debtors | 49,621 |  | 33,183 |  |

Cash at bank and in hand | 9,702 |  | 16,115 |  |

62,555 |  | 52,963 |  |

CREDITORS

Amounts falling due within one year | 21,109 |  | 16,966 |  |

NET CURRENT ASSETS | 41,446 |  | 35,997 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 595,469 |  | 590,675 |  |

RESERVES

Pre-incorporation reserves | 365,668 |  | 365,668 |  |

Income and expenditure account | 229,801 |  | 225,007 |  |

595,469 |  | 590,675 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

North Petherton Rugby Football Club

Limited (Registered number: 06184455)

Abridged Statement of Financial Position - continued

30 April 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 July 2026 and were signed on its behalf by:

Mrs T Evans - Director

North Petherton Rugby Football Club

Limited (Registered number: 06184455)

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| North Petherton Rugby Football Club 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover includes bar income recognised at the point goods are supplied and consideration becomes due, sponsorship income, clubhouse lettings and other rentals are included for the period in which they relate. Membership and subscriptions are recognised on a cash basis. All income is included net of value added tax where it is appropriate.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Floodlights | - | 5% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| No depreciation is provided on land and buildings. An impairment review of the land and buildings has been undertaken and, in the opinion of the directors, the carrying amount of the asset is not materially different from the recoverable amount. This is due to existing condition of the property and the nature of the club's activities. This policy is a departure from Financial Reporting Standard 102.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to surplus or deficit 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2025 - 2 ) .

North Petherton Rugby Football Club

Limited (Registered number: 06184455)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2025 | 672,296 |  |

| Additions | 4,604 |  |

| At 30 April 2026 | 676,900 |  |

| DEPRECIATION

| At 1 May 2025 | 117,619 |  |

| Charge for year | 5,259 |  |

| At 30 April 2026 | 122,878 |  |

| NET BOOK VALUE

| At 30 April 2026 | 554,022 |  |

| At 30 April 2025 | 554,677 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 1 |  |

| NET BOOK VALUE

| At 30 April 2026 | 1 |  |

| At 30 April 2025 | 1 |  |

7. | RELATED PARTY DISCLOSURES

| During the year the club paid £23,869 (2025 - £22,549) to Mrs S M Sweet (a Director) for project management services.

8. | ULTIMATE CONTROLLING PARTY

| The company was controlled throughout the period by its members.

9. | COMPANY LIMITED BY GUARANTEE

| The company is limited by guarantee and has no share capital. In the event of the club being wound up, every member undertakes to contribute to the assets of the club an amount not exceeding £1 to satisfy debts and liabilities contracted before the member ceases membership. The liability is extended to include a period of one year following the cessation of membership by an individual but is limited to the pre membership cessation liabilities and the winding up costs.