REGISTERED NUMBER: 10668528 (England and Wales)

HRUFC TRADING COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T M Wedd

S A Foreman

REGISTERED OFFICE:

Latton Park

Howard Way

Harlow

Essex

CM20 3FD

REGISTERED NUMBER:

10668528 (England and Wales)

ACCOUNTANTS:

TC Group

6-7 Castle Gate

Castle Street

Hertford

Hertfordshire

SG14 1HD

FIXED ASSETS

Tangible assets

4

14,759

17,399

CURRENT ASSETS

Stocks

13,722

8,379

Debtors

5

47,816

10,651

Cash at bank

46,711

10,552

108,249

29,582

CREDITORS

Amounts falling due within one year

6

124,135

46,482

NET CURRENT LIABILITIES

(15,886

)

(16,900

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,127

)

499

CREDITORS

Amounts falling due after more than one year

7

10,000

11,644

NET LIABILITIES

(11,127

)

(11,145

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(11,128

)

(11,146

)

(11,127

)

(11,145

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 profit or loss 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.

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 26 August 2026 and were signed on its behalf by:

S A Foreman - Director

1.	STATUTORY INFORMATION

HRUFC Trading Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance and 15% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

80,748

DEPRECIATION

At 1 September 2024

63,349

Charge for year

2,640

At 31 August 2025

65,989

NET BOOK VALUE

At 31 August 2025

14,759

At 31 August 2024

17,399

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,367

4,024

Other debtors

42,449

6,627

47,816

10,651

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,338

10,000

Trade creditors

11,905

11,745

Taxation and social security

24,392

13,737

Other creditors

86,500

11,000

124,135

46,482

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,000

11,644

8.	RELATED PARTY DISCLOSURES

During the year Harlow Rugby Union Football Club Limited was loaned money from the company with no set repayment date or interest payable. At the year end the amount owed to Harlow Rugby Union Football Club Limited was £42,449 (2024: £6,627owed by Harlow Rugby Union Football Club Limited).

During the year the company made donations totalling to £Nil (2024: £Nil) to Harlow Rugby Union Football Club Limited.

Management charges were incurred during the year from Harlow Rugby Union Football Club Limited which totalled to £Nil (2024: £Nil).

9.	ULTIMATE CONTROLLING PARTY

During the year, Harlow Rugby Union Football Club Limited controlled the company by virtue of a controlling interest of 100% of the issued ordinary share capital.

10.	GOING CONCERN

Harlow Rugby Union Football Club Limited (the CASC) recognises that the company has an insolvent balance sheet and confirms that the CASC will continue to support the company until it is in a solvent position again.