Harpenden Rugby Football Club Limited 31/05/2026 iXBRL

Company registration number: 10806896

Harpenden Rugby Football Club Limited

Company limited by guarantee

Unaudited filleted financial statements

31 May 2026

Harpenden Rugby Football Club Limited

Company limited by guarantee

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Harpenden Rugby Football Club Limited

Company limited by guarantee

Directors and other information


Directors	Mr H Ward
	Mr I Cumming	(Resigned 6 November 2025)
	Mr D Horsley
	Mr J Finch	(Appointed 6 November 2025)
	Mr M Smith	(Appointed 12 May 2026)


Company number	10806896


Registered office	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE


Accountants	Hicks and Company
	Chartered Accountants
	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE

Harpenden Rugby Football Club Limited

Company limited by guarantee

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Harpenden Rugby Football Club Limited

Year ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harpenden Rugby Football Club Limited for the year ended 31 May 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Harpenden Rugby Football Club Limited, as a body, in accordance with the terms of our engagement letter dated 16 February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Harpenden Rugby Football Club Limited and state those matters that we have agreed to state to the board of directors of Harpenden Rugby Football Club Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harpenden Rugby Football Club Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Harpenden Rugby Football Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harpenden Rugby Football Club Limited. You consider that Harpenden Rugby Football Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harpenden Rugby Football Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

27 August 2026

Harpenden Rugby Football Club Limited

Company limited by guarantee

Statement of financial position

31 May 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	117,877		132,766
Investments	7	1,818		1,818
		_______		_______
			119,695		134,584

Current assets
Debtors	8	11,015		47,955
Cash at bank and in hand		144,080		82,168
		_______		_______
		155,095		130,123
Creditors: amounts falling due
within one year	9	( 60,726)		( 30,498)
		_______		_______
Net current assets			94,369		99,625
			_______		_______
Total assets less current liabilities			214,064		234,209

Creditors: amounts falling due
after more than one year	10		( 135,470)		( 159,478)
			_______		_______
Net assets			78,594		74,731
			_______		_______

Capital and reserves
Profit and loss account			78,594		74,731
			_______		_______
Members funds			78,594		74,731
			_______		_______

For the year ending 31 May 2026 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mr H Ward

Director

Company registration number: 10806896

Harpenden Rugby Football Club Limited

Company limited by guarantee

Notes to the financial statements

Year ended 31 May 2026

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

No liability to UK corporation tax arose for the year ended 31 May 2026 nor for the year ended 31 May 2025.The company is a registered Community Amateur Sports Club.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Buildings	-	Fully depreciated
Improvements to property	-	10- 25 %	reducing balance
Fittings fixtures and equipment	-	33 %	reducing balance
Plant and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Limited by guarantee

The company is limited by guarantee and has no share capital. In the event of a winding up, every member has undertaken to contribute a sum not exceeding £1.

5. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2025: Nil).

The company had no employees in the year other than the directors.

6. Tangible assets

	Freehold property	Long leasehold property	Fixtures, fittings and equipment	General equipment	Total
	£	£	£	£	£
Cost
At 1 June 2025 and 31 May 2026	33,785	218,871	10,131	58,256	321,043
	_______	_______	_______	_______	_______
Depreciation
At 1 June 2025	33,784	89,979	8,904	55,611	188,278
Charge for the year	-	13,822	405	661	14,888
	_______	_______	_______	_______	_______
At 31 May 2026	33,784	103,801	9,309	56,272	203,166
	_______	_______	_______	_______	_______
Carrying amount
At 31 May 2026	1	115,070	822	1,984	117,877
	_______	_______	_______	_______	_______
At 31 May 2025	1	128,892	1,227	2,645	132,765
	_______	_______	_______	_______	_______

7. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 June 2025 and 31 May 2026	1,818	1,818
	_______	_______
Impairment
At 1 June 2025 and 31 May 2026	-	-
	_______	_______
Carrying amount
At 31 May 2026	1,818	1,818
	_______	_______
At 31 May 2025	1,818	1,818
	_______	_______

8. Debtors

	2026	2025
	£	£
Trade debtors	2,118	3,873
Amounts owed by group undertakings and undertakings in which the company has a participating interest	981	29,077
Other debtors	7,916	15,005
	_______	_______
	11,015	47,955
	_______	_______

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank and other loans and overdrafts	26,996	4,000
Trade creditors	7,320	9,457
Social security and other taxes	5,470	-
Other creditors	20,940	17,041
	_______	_______
	60,726	30,498
	_______	_______

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank and other loans and overdrafts	135,470	159,478
	_______	_______