REGISTERED NUMBER: 11266381 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Nantyffyllon Rugby Football Club Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

J B Colston

T Boast

A W Davies

M Williams

G H Williams

Registered office:

Nant Y Ffyrling

Nantyffyllon

Maesteg

CF34 OBU

Registered number:

11266381 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Tangible assets

4

1,153,637

1,177,588

Investments

5

1,000

1,000

1,154,637

1,178,588

Current assets

Stocks

7,766

15,124

Debtors

6

1,169

2,186

Cash at bank and in hand

18,747

24,715

27,682

42,025

Creditors

Amounts falling due within one year

7

91,631

100,232

Net current liabilities

(63,949

)

(58,207

)

Total assets less current liabilities

1,090,688

1,120,381

Creditors

Amounts falling due after more than one year

8

(278,160

)

(317,652

)

Accruals and deferred income

(408,910

)

(419,686

)

Net assets

403,618

383,043

Reserves

Net assets/liabilities on incorporation

254,361

254,361

Income and expenditure account

149,257

128,682

403,618

383,043

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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.

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 1 September 2026 and were signed on its behalf by:

J B Colston - Director

1.	Statutory information

Nantyffyllon 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.	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.

Ground & Clubhouse

-

in accordance with the property

Plant and machinery etc

-

20% 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 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.

3.	Employees and directors

The average number of employees during the year was 4 (2024 - 10 ) .

4.	Tangible fixed assets

Plant and

Ground &

machinery

Clubhouse

etc

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

1,325,007

119,023

1,444,030

Depreciation

At 1 January 2025

172,125

94,317

266,442

Charge for year

19,010

4,941

23,951

At 31 December 2025

191,135

99,258

290,393

Net book value

At 31 December 2025

1,133,872

19,765

1,153,637

At 31 December 2024

1,152,882

24,706

1,177,588

5.	Fixed asset investments

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

WRU Debenture

1,000

1,000

6.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade debtors

1,169

2,186

7.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Bank loans and overdrafts

23,699

27,704

Trade creditors

12,711

18,587

Taxation and social security

5,470

5,931

Other creditors

49,751

48,010

91,631

100,232

8.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Bank loans

92,644

116,429

Other creditors

185,516

201,223

278,160

317,652

9.	Secured debts

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

116,343

144,133

WCVA Loan

165,160

180,867

281,503

325,000

10.	Related party disclosures

There is an amount of £35,000 included in long term liabilities in respect of loans that members have made to the club. Interest is accruing on the amounts at a rate of 5%