Company registration number 09966530 (England and Wales)
HWRUFC SUPPORTERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
HWRUFC SUPPORTERS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HWRUFC SUPPORTERS LIMITED
BALANCE SHEET
AS AT 30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Stocks
3,500
3,500
Debtors
4
6,512
7,203
Cash at bank and in hand
66,186
60,710
76,198
71,413
Creditors: amounts falling due within one year
5
(16,026)
(24,400)
Net current assets
60,172
47,013
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
60,171
47,012
Total equity
60,172
47,013

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 August 2026 and are signed on its behalf by:
J S Boyle
Director
Company registration number 09966530 (England and Wales)
HWRUFC SUPPORTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 2 -
1
Accounting policies
Company information

HWRUFC Supporters Limited is a private company limited by shares incorporated in England and Wales. The registered office is 181 Kingsmead Road, High Wycombe, Buckinghamshire, HP11 1JB.

The principal activity of the c ompany is the commercial activities of High Wycombe Rugby Football Club Limited.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis. The true d irectors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the d irectors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HWRUFC SUPPORTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

HWRUFC SUPPORTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The company had no employees (excluding directors) this year (2025 - 0).

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
899
699
Other debtors
5,613
6,504
6,512
7,203
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
3,225
11,070
Taxation and social security
3,953
3,610
Other creditors
8,848
9,720
16,026
24,400
6
Called up share capital
2026
2025
Ordinary share capital
£
£
Issued and fully paid
1 Ordinary share of £1 each
1
1
7
Related party transactions

During the year the company was charged £14,151 (2025: £1 4,557) by High Wycombe Rugby Football Club Limited for use of the club.

The company operates a policy of donating any profits to its parent entity within 9 months of the Balance Sheet date.

The company received a donation in the year from High Wycombe Rugby Football Club Limited of £nil (2025: £nil).

HWRUFC SUPPORTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
8
Parent company

The company is controlled by High Wycombe Rugby Football Club Limited, its parent company.

2026-04-30 2025-05-01 false false false 19 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity N Lacon A C Murray M Banton J S Boyle 09966530 2025-05-01 2026-04-30 09966530 2026-04-30 09966530 2025-04-30 09966530 core:WithinOneYear 2026-04-30 09966530 core:WithinOneYear 2025-04-30 09966530 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 09966530 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 09966530 core:ShareCapital 2026-04-30 09966530 core:ShareCapital 2025-04-30 09966530 core:RetainedEarningsAccumulatedLosses 2026-04-30 09966530 core:RetainedEarningsAccumulatedLosses 2025-04-30 09966530 core:ShareCapitalOrdinaryShareClass1 2026-04-30 09966530 core:ShareCapitalOrdinaryShareClass1 2025-04-30 09966530 bus:Director4 2025-05-01 2026-04-30 09966530 core:CurrentFinancialInstruments 2026-04-30 09966530 core:CurrentFinancialInstruments 2025-04-30 09966530 bus:OrdinaryShareClass1 2025-05-01 2026-04-30 09966530 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09966530 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09966530 bus:FRS102 2025-05-01 2026-04-30 09966530 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 09966530 bus:Director1 2025-05-01 2026-04-30 09966530 bus:Director2 2025-05-01 2026-04-30 09966530 bus:Director3 2025-05-01 2026-04-30 09966530 bus:FullAccounts 2025-05-01 2026-04-30 xbrli:pure xbrli:shares iso4217:GBP