REGISTERED NUMBER: 06184455 (England and Wales)

North Petherton Rugby Football Club

Limited

Unaudited 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

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

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.

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

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 ) .

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.