I have been passed this to post, to answer your query and to stop unnecessary speculation.
“

 
Dear faxfans.co.uk thread “Well done Fax”,
 
The Board was made aware this afternoon of post within this thread regarding the year end accounts and I would like to take a moment of your time to explain the planned delay.

As you will be aware the RFL metrics for ROI change after the 8s fixtures and due to this change, the board and I took the decision to accept a late penalty which we will personally pay because of the financial structural changes the club requires to meet its new obligations – we are as an example; completing 2 year ends in tandem along with substantial fiscal forecasting which (a) is a RFL requirement (b) meets the new ROI metrics and (c) provides the board and stakeholders with a longer term view. I personally agreed this format with the BoD, our staff, stakeholders and the accountants who needed to prepare the documents, who are working diligently to a tight schedule.
I wish, we had 9 months to prepare the 2nd set of ROI metrics but the RFL only gave the Championship and League 1 clubs the revised EBITDA formula for ROI, 6/7 weeks ago.

I hope this brief update helps.
Best wishes and on behalf of the Halifax RLFC board,
Christian”

Hardly very sensitive am I? Stating a fact, asking a question, and then suggesting a way to get an answer.

I would expect the accounts to show pretty much what they have shown for a number of years, that the club gets by on the skin of its teeth with Directors and fans covering any shortfalls which occur. Nothing out of the ordinary for any RL team. Sadly this year may be the last time that it happens as we as a game start to put the final nails in to the coffins of the lower league teams.

I notice the accounts have been filed. https://beta.companieshouse.gov.uk/company/06190029

I notice the accounts have been filed. https://beta.companieshouse.gov.uk/company/06190029

You could ask at the fans forum the club are arranging. Give you lads a chance to dig out the suits.

Probably because it's the first year of adopting FRS102. Fax lost £7k for the year ended 30/11/17, and if this is based on lower "prize money" for failing to qualify for the Middle 8s in 2016 (the funding is lagged) then that's a brilliant effort. I'd like to know who the £137k "trade debtors" are - the RFL?