REGISTERED NUMBER: 10825925 (England and Wales)

BRITISH AMATEUR RUGBY LEAGUE ASSOCIATION

LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Taylor

J S Brown

S Manning

S Addy

A Halliwell

K W Bell

REGISTERED OFFICE:

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

REGISTERED NUMBER:

10825925 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Tangible assets

4

300,575

300,596

CURRENT ASSETS

Stocks

888

2,605

Debtors

5

20,364

20,980

Investments

6

526,688

459,031

Cash at bank and in hand

7

60,439

132,073

608,379

614,689

CREDITORS

Amounts falling due within one year

8

(6,572

)

(15,367

)

NET CURRENT ASSETS

601,807

599,322

TOTAL ASSETS LESS CURRENT LIABILITIES

902,382

899,918

RESERVES

Non distributable reserve

9

149,375

149,375

Other reserves

9

199,106

199,106

Income and expenditure account

9

553,901

551,437

902,382

899,918

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 23 August 2026 and were signed on its behalf by:

S A Taylor - Director

J S Brown - Director

S Manning - Director

1.	STATUTORY INFORMATION

British Amateur Rugby League Association 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income

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

Rental income and bank interest are accounted for on an accruals basis.

Other income is accounted for on a receipts basis.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 20% on cost

There is no depreciation charged on the land and buildings.

Stocks

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

Financial instruments

Cash investments in fixed rate terms of between eighteen months and two years, are initially recorded at their transaction price. At each period end, the accrued interest is recognised in the financial statements via the income statement, even though the interest is accrued during the course of the term and is paid upon the completion of the term loan.

Taxation

Taxation for the year comprises current tax, which is calculated on interest only. 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

300,000

2,263

302,263

Additions

-

160

160

At 31 December 2025

300,000

2,423

302,423

DEPRECIATION

At 1 January 2025

-

1,667

1,667

Charge for year

-

181

181

At 31 December 2025

-

1,848

1,848

NET BOOK VALUE

At 31 December 2025

300,000

575

300,575

At 31 December 2024

300,000

596

300,596

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

90

Other debtors

20,364

20,890

20,364

20,980

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

526,688

459,031

7.	CASH AT BANK AND IN HAND

Included within the bank balances are the following amounts:

Section:

2025

2024

£

£

International Tour

5,940

5,940

Yorkshire County

6,390

6,390

Cumbria County

2,048

2,048

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

10

Taxation and social security

3,977

3,646

Other creditors

2,595

11,711

6,572

15,367

9.

RESERVES

Income

and

Non

expenditure

distributable

Other

account

reserve

reserves

Totals

£

£

£

£

At 1 January 2025

551,437

149,375

199,106

899,918

Surplus for the year

2,464

2,464

At 31 December 2025

553,901

149,375

199,106

902,382

10.	LIMITED BY GUARANTEE

British Amateur Rugby League Association is a company limited by guarantee and accordingly does not have share capital.

Every member of the company undertakes to contribute such an amount as may be required, not exceeding £1, to the assets of the company in the event of its being wound up while they are a member, or within one year after they cease to be a member.