Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 Company reglstrdtlon number 06113654 (England and Walesl RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 • xeinadin
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED COMPANY INFORMATION Directors P J Lollhouse M Mccabe B Quarmby (Appointed 1 June 20241 (Appointed 31 Octobei 20241 Company numb•r 113654 Reglstered offlce Radcliffe Borough Football Club Stainton Park Pilkinton Road Raddrffe Manchester M26 3PE A¢¢ountonts Xeinadin Yorkshire & North East Limrted Unit 26G Springfield Commercial Cenl Bagley Lane Farsley Leeds LS28 SLY
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED CONTENTS Page Director5. report Accountants, report Income and expendrture account Balance sheet Statement ol ¢h8nge$ in equty Notes lo the financi818talemenl$
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED DIRECTORS, REPORT FOR THE YEAR ENDED 31 MAY2025 The directors present their annual report and financial ststements for the year ended 31 May 2025. Prlnclpal activitles The principal activity ol Ihe company continued to be Ihat of other business support service activities not elsewhere classthed. Directors The dior$ who held office during the year anil up lo the dat$ of signafv of the financial $tatements were a$ follows-. P J Lofthouse M Mccabe B auannby F Manning K B M Mccabe (Appointed 1 June 20241 (Appoinled 31 October 2024 IResKJned 3 March 20251 [Resne 1 June 20241 Smo11 companle¥ ¥xgmptlon This report has been prepared in accordance vthh the provisions applicable to companies entitled to the small cornpanie5 exemption. On beha ollhe board Dlr•¢ior 26 February 2026
Docusign Envdope ID.. 1C743FAE-E38A42AF-BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED ACCOUNTANTS. REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED FOR THE YEAR ENDED 31 MAY 2025 In order to assist you lo fulfil your duties under Ihe Companies Act 20(6. we have prepared for your approval the acunt5 of Radcliffe Borough Community Trusl Limited for the year ended 31 May 2024 as set out on pages 5 10 11 frorn th8 company'5 accountin9 records and frorn information and explanation5 you have given us. This report is made solety to the Board of Directors of Raddiffe Borough Community Trust Limited, as a body. in accordance wth the terms ol our engagement letter dated 1 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of Radcliffe Borough Community Trust Limited and slate those matters that we have agreed to state to the Board of Directors of Radcirffe Borough Community Trust Limrted. as a body. in this report in accordance with ICAEW Technical Release 07116 AAF. To the fullest extent permitted by law. we do not accept or assumè responsibility to anyone other than Raddiffe Btsmugh Community Trust Limrted and its Board of Dlrectors as a body lor our work or for thi$ report. It is your duty to ensure that R8dcliffe Borough Communty Twvst Limited h85 kept 8dequ8te 8ccounty.ng record5 8nd lo prepare statutory acwunts that gNe a true and fair view gf Ihe a$$ets, liabilities, finan¢ial posthon and lo$$ of Raddiffe Borough Communty Trust Limited. You consider that RadCle 8orough Community Trust Limrted is exempt from the statutory audrt requirement for the year. We have not been instructed lo ¢arry out an audrt or a reviw ol the accounts of Raddiffe 8orough Community Trust Limited. For this reason. we have not verified the accuracy or completeness of the accounting records or information and explana'OnS you have given to us and we do not, therefore, express any opinion on the slatulory accounts. Independont •xamlner¥ report the trusie ol Rodcllffe Borough Communlty Trust Llmlted I'Th? Company'l I report to the charity Iruslees on my &xaminalion of lh• accounts ofthe Company fof Ihe y$8r ¥nd¥d 31 May 2025. R••pon•lbllltl•s and basls ol report As the charity trustees ol the Company land also its Directors for the purposes of company lawl you are responsible lor the preparation ol the accounts in accordance wrth the requirements of the Companies Act 20061'the 2006 Act'l. Independgnt ¢xomln¢rn ¥t•tement I have cornpleted my exarnination. l Confim Ihal no matt¢rs h8¥e me to my attention in ¢onne¢tion with the examination giving me cause to believe. 1. Accounting records were not kept in respect of Ihe Company as wuired by section 386 of the 2)8 Act., or 2. The accounts do not accord with those records.. or 3. The accounts do not comply with Ihe accounling reqUIrnents of section 396 of the 2006 Companies Act other than any requirement that the aOUnts give a true and fair view which is not a matter considered as part of an independent examin8tion'. or 4. The 8ccounts have not be8n prepared in accordance Trmth thè methods and principles of the Statement of Recommen¢Jed Practice for accounting an¢J reporting by chanties [appIable to chanties preparing their accounts in accordance with the Financial Reporting Standard appluble in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the exarnination to which attention should be dr8wn in this report in order to enable a proper understanding of the aOunt3 lo be reached. Xelnadln Yorkshlre & North East Umlted Unit 26G Springfield Commercial Centre 8agley Lane Farsley Leeds LS28 SLY 28 February 2026
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY2025 2025 2024 Notes Incom• Cost of sales 57.996 125.5501 51,716 124.6961 Gros8 8urpluty 32.446 27.020 Administrative expens&$ 145.8321 130,9111 O•flelt belor• taxatlon 113,3861 13,8911 Tax on deficit 4.233 Oeficlt for th• flnanclal year {9.1531 13.8911 The income and expenditu account has been prepared on the basis that all operations are continuing opera*'ons.
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED BALANCE SHEET AS AT31 MAY2025 2025 2024 Notes Currènt assèts Debtors Cash at bank and in hand 8.755 3.393 8.663 16,099 12.148 24.762 Crgdltor¥'. •mounts f•lllng dug ¥Athln onè yèar 112.0491 115,5101 Net current a88ets 99 9,252 Income and expendrture account 99 9.252 Total rn?mhr4' fund8 99 9.252 For the financial year ended 31 May 2025 the company was entilled to exemption from audit undèr section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its finana81 ststements for the year in question in accordance with section 476. The directors acknowledge their re$ponsits'lrtie$ lor f•)fflptying wilh the requirements of Ihtr Companies Ad 2006 wh r¥$p¥ct to accounting r&¢orJ$ and thè prèparation of finanual $tsl¢m*nl$. These flnancial statements have been prepared in accordance wrth the provisions applicable to companles sublect to the small companies regime. The financial statements were approved by the board of directors and authorised for issue on 26 February 2026 and are signed on rts behalf by.. IE224D2. Director Company wistration numbèr c113654 IEnyland and W8lèsl
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MAY2025 Income and expendlture Balancè at 1 Jun• 2023 13,143 Year ended 31 May 2024.. Deficrt and total comprehensive in¢on 13,8911 Balancè at 31 May 2024 9,252 Year ended 31 May 2025.. Dèfi¢rt and lolal ¢ompr$hon$iv& in¢om8 19,1531 Balancé at 31 May 2025 99
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY2025 Aecountlng pollel•s Company Inforniatlon Raddiffe 8orough Communty Trust Limrted is a private company limrted by guarantee incorporated in Englan¢J and Vwdles. The registered office is Raddrfle Borough Foolball Club. Stainton Park Pilkinton Road, Raddiffe, Manchester, M26 3PE. 1.1 Basis of preparatlon These finanaal ststements have been prepared in accordance wth FRS 102 "The Finanoal Reporting Standard applicable in the UK and Republic of Ireland. fFRS 102.1 and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies gime. The disclosure requirements of section 1A of FRS 102 have been appl other Ihan where additional disckjsure is required to show 8 true and f8ir view. The financial statements are prepared in $terlin9, whi¢h is Ihe fvnctional cuffency of th¥ ¢omp8ny. Monetsry amounts in these financial statements are rounded to the nearest £. The financial statements have been prePad under the hIStlCa1 cost convention. The principal accounting policies adopted a set out below. 1.2 Golng concern At the lime ol approving the financial slalements. the directors have a reasonable expectation that the company has adequate reSoUrS to continue in operational exislence for the foreseeable future. Thus the d1CtorS conlinue to adopt the going concern basi5 of accounbng in preparing the finanrjal staternents. 1.3 Incom• and exp•ndlturn Income 8n¢J expenses a in¢luded in the finan¢ial $lalem¢nl$ a$ they become ¢tble or du•. Expenses indude VAT where applicable as the company cannot reclaim it. 1.4 Cash and ¢o$h ¢gulval•nts Cash and cash equivalents are basic finanaal assets and indude cash in hand. deposits held at call with banks. other 5hort-tem liqu inve5tmenls with original maturits'es of three rnonths or les5. and bank overdraft3. Bank overdrafts are Shown within borrowings in ¢urrent liabilities. 1.5 Flnan¢lal In8trum•nts The cornpany has elected to appty the provisions of Sects'on 11 'Ba5ic Financial Instruments, and Section 12 'Other Finanrial Instruments Issues. of FRS 102 to all of its finanrial instruments. Flnancial instruments are recognised in the companls balance sheel when the company becomes party to the contractual provisions ol the instrument. Financial assets and liabililRs are offset. wlh the net amounts psented in the financial statements, when there is a legalty enforceable right lo set off the recognised amounts and there 15 an intention lo settle on a net basis or to realise the asset and setue the liability simumaneousty. Basie financial ass•ts Basic financial assets. whKh indude debtors and cash and bank balances. are initialty measured at transaction price including Iran5aCtion c05t5 and are 5ub5equentty c8rrie(18t amorts'5ed c05t Using the effective interest method unle55 the arrangement con5trtutes a ffinanring transaction. where the transaction is measured at the present value of the luture receipts discounted at a market rate of interest. Finanaal assets classified as re1vable within one year are not amortised.
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 MAY2025 Accounting policies (Continuedl Classlfieatlon olfiftaneial liablliti•s Financial liabilrties and equity instruments are dassrfied according to the substance of the contractual arrangements entered into. An equty instrumenl is any c4)ntract thal evidences a iesidu81 interest in the 85sels of the cornpany after deducting 811 of 115 li8bilities. Basle flnanclal Ilabllltl•s Basic finanrial liabilities. including creditors. bank loans. loans from fellow group companies and preference shares that are ¢la55ified as debt. are inilialty [ernISed al transacts'on price unle55 the 8rr8ngement constitutes a finanang transaction, where the debt Instrument Is measured at the present value of the future payments discounted at a market fat• of intèrest. Finanual liabilikn.ès dassifi•d as payable wrthin one year are not amortised. Debt instruments are sub5equentty carried at amortised ujst. Using the effective Inte$t rate method. Trade Creditors are obligations lo pay tsr gocrfl$ rjr ser¥i¢es Ihal have been a¢quired in the ordinary ¢tyur$e of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-cuirenl liabilibes. Trade credrtors are recognised initialty at transacth)n price and subsequentty measured at amortised cost using the effeclwe interest metho(J. 1.6 Taxatlon The company Is exempt from coratIOn tax, rt bein9 a company not carryin9 on a business for the purposes of making a pfofft. 1.7 Leases As lèssè• Rentals payable under operating leases. induding any lease incentives ceiVed. are charged to profit or loss on 8 slr8ighl line basis over Ihe term ol the relevant lease except where another more syslern81ic basi5 18 mor8 reprèsenlalivè ol thè timè pattèm in whi¢h èconomic benefits trom thè leases assèt arè consumed. 0obtor• 202S 2024 Amounts lalllng du• wllhln on• y•ar: Trade debtors Other debtors 674 3,848 365 8,298 4,522 4.233 8,663 Deferred lax asset 8,755 8,663 Creditors.. arnounts falling due within one year 2025 2024 Trade credrtors Other creditors 250 11.799 6,000 9.510 12.049 15,510
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 MAY2025 R•latod party transaetlons Summary of transactions wlth parent At 31st May 2025. the company wa5 owed £2.29812024 £3.2981 by RBFC Limrted. the company's parent. Summary of transactions wlth associates At 31st May 2025, the company owed £6.63912024 £7.6501 to Ra(kirffe Borough Sports & Social Club Limited, the companys assoaate.
Docusign Envdope ID.. 1C743FAE-E38A42AF.BDBA.8OA972EB2E92 RADCLIFFE BOROUGH COMMUNITY TRUST LIMITED DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY2025 2025 2025 2024 2024 Incom• Income & Sales Grants and subsidies 52.686 5,310 48.716 3,000 57,9 51,718 Cost of sales Purchases and other dimct cosls Purchases Pete TUrtn 3.170 22.380 2.316 22.380 Tot81 purchases and other direct costs 25.5SO 24.696 Total cost of sales 125.5501 124.6961 GroJ8 •urplu• 55.95% 32.446 52.25% 27,020 Admlnl8tratlv• •xpon$¢• Management charge Rent Repairs and renewa15 Computer running costs Travel and subsistence Subscriptions Accountancy Bank charges Printing and statlonery Telecommuni¢10ns Sundry expenses Facilities Hire 10.200 29.000 1.000 887 2.436 29,000 212 1,791 435 40 1.950 198 187 445 153 13.5001 1.450 197 198 310 154 145,832} 130,9111 Op•rating d•fieit 113,3861 13,8911