(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, Indendent 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