Company Registration No. 6068428 (England and Wales)
Abercynon Rugby Football Club
Unaudited accounts
for the year ended 31 March 2026
Abercynon Rugby Football Club
Unaudited accounts
Contents
Abercynon Rugby Football Club
Company Information
for the year ended 31 March 2026
Directors
R Barnes
M Phillips
Shannon T Rakei
Company Number
6068428 (England and Wales)
Registered Office
The Clubhouse,
Y Parc Abercynon,
Mountain Ash
RCT
CF45 4RU
Accountants
R H Jeffs & Rowe Ltd
27-28 Gelliwastad Road
Pontypridd
CF37 2BW
Abercynon Rugby Football Club
Statement of financial position
as at 31 March 2026
Tangible assets
446,300
454,225
Cash at bank and in hand
10,410
9,628
Creditors: amounts falling due within one year
(56,733)
(27,330)
Net current liabilities
(41,823)
(13,202)
Total assets less current liabilities
404,477
441,023
Creditors: amounts falling due after more than one year
(18,680)
(38,093)
Net assets
385,797
402,930
Profit and loss account
385,797
402,930
Members' funds
385,797
402,930
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2026 and were signed on its behalf by
R Barnes
Director
Company Registration No. 6068428
Abercynon Rugby Football Club
Notes to the Accounts
for the year ended 31 March 2026
Abercynon Rugby Football Club is a private company, limited by guarantee, registered in England and Wales, registration number 6068428. The registered office is The Clubhouse, , Y Parc Abercynon,, Mountain Ash, RCT, CF45 4RU .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Fixtures & fittings
25% reducing balance
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Grants in relation to the Floodlighting system installed during 2019 is credited to profit and loss account over the useful life of the asset.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Abercynon Rugby Football Club
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2025
401,311
136,879
538,190
At 31 March 2026
401,311
138,097
539,408
At 1 April 2025
5,000
78,965
83,965
Charge for the year
1,000
8,143
9,143
At 31 March 2026
6,000
87,108
93,108
At 31 March 2026
395,311
50,989
446,300
At 31 March 2025
396,311
57,914
454,225
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
3,268
7,234
Taxes and social security
17,558
12,872
Other creditors
34,260
6,400
6
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
14,577
29,494
Deferred income
4,103
5,469
Provision for liabilities represents a grant from the WRU for the installation in 2019 of new floodlights.
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Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
9
Average number of employees
During the year the average number of employees was 5 (2025: 5).