Registration number: 02245573

Dewsbury Rams RLFC (Holdings) Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Dewsbury Rams RLFC (Holdings) Limited

(Registration number: 02245573)
Balance Sheet as at 27 November 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		1,441,623		1,473,864
Current assets
Stocks		496		1,881
Debtors	5	36,536		21,600
Cash at bank and in hand		10,524		4,605
		47,556		28,086
Creditors: Amounts falling due within one year	6	(171,624)		(156,258)
Net current liabilities			(124,068)		(128,172)
Total assets less current liabilities			1,317,555		1,345,692
Creditors: Amounts falling due after more than one year	6		(352,715)		(285,488)
Provisions for liabilities			(375,000)		(375,000)
Net assets			589,840		685,204
Capital and reserves
Called up share capital	7	650		650
Revaluation reserve	9	1,125,000		1,125,000
Other reserves		350		350
Retained earnings		(536,160)		(440,796)
Shareholders' funds			589,840		685,204

Dewsbury Rams RLFC (Holdings) Limited

(Registration number: 02245573)
Balance Sheet as at 27 November 2025

For the financial year ending 27 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:
 

......................................... M A Sawyer Director

Dewsbury Rams RLFC (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flair Stadium
Owl Lane
Dewsbury
West Yorkshire
WF12 7RH

These financial statements were authorised for issue by the Board on 22 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 disclosure and presentation requirements of Section 1A and the Companies Act 2006. The company has chosen to early adopt Financial Reporting Standard 102 March 2018

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Going concern

Although the balance sheet shows a net current liability position, the shareholders have indicated that they will continue to support the company, accordingly, the directors have prepared the financial statements on a going concern basis.

Revenue recognition

Turnover comprises the amount receivable from all activities associated with the running of a rugby league football club and is stated net of value added tax. All turnover arises in the United Kingdom.

Government grants

Grants are measured at the fair value of the asset received or receivable.

Grants relating to revenue shall be recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in income in the period in which it becomes receivable.

Grants relating to assets shall be recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred it shall be recognised as deferred income and not deducted from the carrying amount of the asset.

Dewsbury Rams RLFC (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 November 2025

Tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to leasehold property	10% straight line basis
Plant and machinery	25% straight line basis
Fixtures and fittings	20% straight line basis
Leasehold property	2% straight line basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Dewsbury Rams RLFC (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 November 2025

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 receipts discounted at a market rate of interest for a similar debt instrument.

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

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 42 (2024 - 46).

Dewsbury Rams RLFC (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 November 2025

4	Tangible assets

	Leasehold property £	Improvements to leasehold property  £	Fixtures and fittings  £	Plant and machinery  £	Total £
Cost or valuation
At 28 November 2024	1,500,000	113,511	156,864	125,642	1,896,017
Additions	-	-	583	-	583
At 27 November 2025	1,500,000	113,511	157,447	125,642	1,896,600
Depreciation
At 28 November 2024	30,000	113,511	153,000	125,642	422,153
Charge for the year	30,000	-	2,824	-	32,824
At 27 November 2025	60,000	113,511	155,824	125,642	454,977
Carrying amount
At 27 November 2025	1,440,000	-	1,623	-	1,441,623
At 27 November 2024	1,470,000	-	3,864	-	1,473,864

Revaluation

The fair value of the company's leasehold property was revalued on 27 November 2024. An independent valuer was not involved.
The basis of revaluation is market value estimated by directors.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £Nil (2024 - £Nil).

5

Debtors

Current	2025 £	2024 £
Trade debtors	18,906	15,846
Prepayments	6,186	4,625
Other debtors	11,444	1,129
	36,536	21,600

Dewsbury Rams RLFC (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 November 2025

6

Creditors

	2025 £	2024 £
Due within one year
Loans and borrowings	111,631	112,157
Trade creditors	14,192	8,065
Taxation and social security	4,969	3,171
Accruals and deferred income	19,076	15,560
Other creditors	21,756	17,305
	171,624	156,258