London Irish Amateur Rugby Football Club - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 07128849 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2021

for

London Irish Amateur Rugby Football Club

Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

A Duggan

K P Flynn

Registered office:

Hazelwood

Hazelwood Avenue

Green Street

Sunbury upon Thames

Middlesex

TW16 6QU

Registered number:

07128849 (England and Wales)

Accountants:

Freeman Carr

Chartered Certified Accountants

The Gatehouse

2 Devonhurst Place

Heathfield Terrace

Chiswick

London

W4 4JD

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

891

3,169

891

3,169

Current assets

Debtors

6

2,411

304

Cash at bank

81,847

30,908

84,258

31,212

Creditors

Amounts falling due within one year

7

127,875

132,452

Net current liabilities

(43,617

)

(101,240

)

Total assets less current liabilities

(42,726

)

(98,071

)

Reserves

Income and expenditure account

(42,726

)

(98,071

)

(42,726

)

(98,071

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 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 29 March 2022 and were signed on its behalf by:

A Duggan - Director

1.	Statutory information

London Irish Amateur 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

Members’ subscriptions and income from fund raising sources is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

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.

3.	Employees and directors

The average number of employees during the year was 17 (2020 - 17 ) .

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 July 2020

and 30 June 2021

1,865

Amortisation

At 1 July 2020

and 30 June 2021

1,865

Net book value

At 30 June 2021

-

At 30 June 2020

-

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 July 2020

and 30 June 2021

70,418

Depreciation

At 1 July 2020

67,249

Charge for year

2,278

At 30 June 2021

69,527

Net book value

At 30 June 2021

891

At 30 June 2020

3,169

6.

Debtors: amounts falling due within one year

2021

2020

£

£

Other debtors

2,411

304

7.

Creditors: amounts falling due within one year

2021

2020

£

£

Trade creditors

33,500

44,413

Taxation and social security

(1,331

)

2,650

Other creditors

95,706

85,389

127,875

132,452