2026-03-31-accounts

(HARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustees 'Po£TÉF40UT14 JUtJ ILi£ £uc,O¥ LLL'C On accounts for the year ended gi b4AKcH 1016 Charity no (if any) 106k8qS Set out on pages I rewrt to the trustees on my examination of the accounts of the aLH)ve charty (llhe Trust.) for the year ended Responslbllltles and basis of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Acl'l. I reptrrt in respect of my examination of the Trust's accourbts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicabk Directions gwen by the Charity CommissK)n under section 145(5}Ib) of Ihe Act. Independent tThe charity's gross income exceed￿ £250,000 and l am qualrfied to examinerfs statement undertake the examination by being a qualified member of IiTKsert name of applicable listed bcdyll. Delete I l if nor applicable. I have completed my examination. I ccffifimi that no material matters have come to my attenlK)n in connection with the examination {olher than that disclosed below ') which gives me caLtse to believe that in. any material respect= the accounting records were not kept in accordance with section 130 of the Charities Act. or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the fomi and conlent of accounts sel out in the Charibes (Accounts and Reports} Reoulalions 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concems arKI have come across no other matters in connection with the examination to which attenlion should be drawn in this report in (wder to enable a proper uThJerslanding of the accounts to be reached. ' Ple8se delete the words in the brackets if they do not apply. Signed: Date: Name: ty4f TflfLcLAtrw SiFJc,A HAWDAI L Relevant professional qualification(s) or body IChébJ IER Oct 2018

(if any): Address: 101 ÈLEifi CodD F05 15 Section B Disclosure Only complete if the examiner needs lo highlight material matters of concern (see CC32, Inde￿ndent examination of charity accounts: directions and guidance for examiners). Give here brief detalls of any iterns that the examiner wishes to disclose. IER Oct 2018

Registration number: 1064893

Portsmouth Junior Rugby Football Club

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2026

Graham Harvey & Co Chartered Accountants 102 Albert Road Southsea Hampshire PO5 2SN

Portsmouth Junior Rugby Football Club

Contents

Company Information	1
Profit and Loss Account	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	3
Detailed Profit and Loss Account	5 to 6

Portsmouth Junior Rugby Football Club

Company Information

Chairman Gemma Skinner Registered office Norway Road Hilsea Portsmouth Hampshire United Kingdom PO3 5EP Accountants Graham Harvey & Co Chartered Accountants 102 Albert Road Southsea Hampshire PO5 2SN

Page 1

Portsmouth Junior Rugby Football Club

Profit and Loss Account for the Year Ended 31 March 2026

Turnover Other income Cost of raw materials and consumables Staff costs Depreciation and other amounts written off assets Other charges (Loss)/profit for the year	2026 £ 25,233 12,181 (6,656) (1,223) (1,858) (34,857) (7,180)	2025 £ 28,677 6,157 (3,820) (895) (3,245) (25,232)
		1,642

Page 2

Portsmouth Junior Rugby Football Club

(Registration number: 1064893) Balance Sheet as at 31 March 2026

Fixed assets Current assets Creditors: Amounts falling due within one year Net current assets Total assets less current liabilities Accruals and deferred income Capital and reserves	2026 £ 5,574 54,558 (1,054) 53,504 59,078 (660) 58,418 58,418	2025 £ 7,432
		101,058 (42,293)
		58,765
		66,197 (600)
		65,597
		65,597

1 General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:

Norway Road Hilsea Portsmouth Hampshire PO3 5EP United Kingdom

These financial statements were authorised for issue by the Board on 15 June 2026.

2 Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

For the financial 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.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Page 3

Portsmouth Junior Rugby Football Club

(Registration number: 1064893) Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 15 June 2026 and signed on its behalf by:

......................................... Gemma Skinner Chairman

Page 4

Portsmouth Junior Rugby Football Club

Detailed Profit and Loss Account for the Year Ended 31 March 2026

turnover Memberships Cost of sales End of season awards Direct costs Team Tea Festivals Pitch Hire Squad support Employment costs Staff training Establishment costs Rent Rates Light, heat and power Repairs and renewals General administrative expenses Trade subscriptions Sundry expenses Laundry & cleaning Accountancy fees Kit shop Finance charges Bank charges Depreciation costs Depreciation of fixtures and fittings (owned) Depreciation of office equipment (owned) Other operating income Other operating income Operating (loss)/profit	2026 £ 25,233 2,414 4,242 4,532 1,988 2,152 4,968 20,296 (1,223) (617) (1,332) (4,910) (5,297) (12,156) (1,680) (748) (4,533) (1,260) (815) (9,036) (25) (1,445) (413) (1,858) 11,541 (7,820)	2025 £ 28,677 2,590 1,230 3,446 1,686 1,988 1,356
		12,296
		(895) - - (7,150) -
		(7,150)
		- (479) (4,263) (300) (4,504)
		(9,546)
		(60) (2,694) (551)
		(3,245) 5,382
		867

This page does not form part of the statutory financial statements. Page 5

Portsmouth Junior Rugby Football Club

Detailed Profit and Loss Account for the Year Ended 31 March 2026

Other interest receivable and similar income Bank interest receivable (Loss)/profit before tax	2026 £ 640 (7,180)	2025 £ 775
		1,642

This page does not form part of the statutory financial statements. Page 6