Charity registration number: 1096669
LONDON WHEELCHAIR RUGBY CLUB TRUSTEES’ REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
London Wheelchair Rugby Club Contents
ee
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|Trustees’|Report|1—2|
|Independent Examiner's|Report|3|
|Statement|of|Financial|Activities|4|
|Statement|of|Financial|Position|5|
|Notes|to|the|Financial|Statements|6—9|
|The|following|pages|do|not|form|part|of the|statutory|accounts:|
|Detailed|Statement of Financial|Activities|10|
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London Wheelchair Rugby Club Trustees’ Report For The Year Ended 31 May 2025 ns,
The trustees present their report and the financial statements for the year ended 31 May 2025.
Objectives and Activities
Aims and Objectives
The charity’s objects (“the objects”) are the relief of disabled people by the promotion of wheelchair rugby in London and the south east of England.
Public Benefit
Since the turn of the Millennium, LondonWRC has established itself as one of the most dominant wheelchair rugby teams in England and also Europe. With a long list of honours to the club’s name, and a history of coaching players to achieve International and Paralympic recognition. LondonWRC have trained at the Aspire Leisure Centre for over 20 years and helps men and women with a range of disabilities, from London and the surrounding areas, to train and play wheelchair rugby. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
LWRC enjoyed considerable success, sweeping the domestic titles and representing ourselves well at Bernd Best.
Financial Review
Financial Position
The Financial results for the year are shown in the statement of financial activities. The trustees have examined the charity’s requirements for reserves and have established a policy that unrestricted reserves should be sufficient to cover at least six months of the charity’s expenditure.
Reference and Administrative Details
Trustees
Mr Steve Palmer - Chair Mr David Goddard Mr Justin Frishberg Mrs Ann Burns
Charity Number
1096669
Principal Address
141 Holloway Road Heybridge Essex CM9 4SW
Independent Examiner
Paul Shaylor FCCA Pocknells LLP Henry Brake House 46 Hullbridge Road South Woodham Ferrers Essex CM3 5NG
Page 1
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€ Va London Wheelchair Rugby Club
if Trustees’ Report (continued)
_ For The Year Ended 31 May 2025
a
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The trustees’ report was approved by the board of trustees and signed on its behalf by:
Mr Steve Palmer Trustee 26th November 2025
Page 2
Independent Examiner's ReportLondonto Wheelchairthe Trustees Rugbyof London Club Wheelchair Rugby Club For The Year Ended 31 May 2025
I report to the trustees on my examination of the accounts of London Wheelchair Rugby Club (the Trust) for the year ended 31 May 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1, accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
- the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
T have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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Paul Shaylor FCCA 26th November 2025 Henry Brake House 46 Hullbridge Road South Woodham Ferrers Essex CM3 5NG
Page 3
London Wheelchair Rugby Club Statement of Financial Activities For The Year Ended 31 May 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM: | |||
| Donations and legacies | 3 | 83,642 | 149,375 |
| Investments | 4 | 123 | 153 |
| 83,765 | 149,528 | ||
| EXPENDITURE ON: | |||
| Raising funds | 6 | (111,135) | (123,296) |
| NET(EXPENDITURE)/INCOME | (27,370) | 26,232 | |
| NET MOVEMENT IN FUNDS | (27,370) | 26,232 | |
| RECONCILIATION OF FUNDS: | |||
| Total funds brought forward | 110,755 | 84,523 | |
| TOTALFUNDSCARRIEDFORWARD | 12 | 83,385 | 110,755 |
The notes on pages 6 to 9 form part of these financial statements.
Page 4
London Wheelchair Rugby Club Statement of Financial Position As At 31 May 2025
rr
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| funds | funds | |||
| Notes | £ | £ | ||
| FIXED ASSETS | ||||
| Tangible Assets | 10 | 24,918 | 33,226 | |
| 24,918 | 33,226 | |||
| CURRENT ASSETS | ||||
| , | Cash at bank and in hand | 59,601 | 78,609 | |
| 59,601 | 78,609 | |||
| Creditors: Amounts Falling Due Within One Year | ii | (1,134) | (1,080) | |
| NETCURRENTASSETS (LIABILITIES) | 58,467 | 77,529 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 83,385 | 110,755 | ||
| NETASSETS | 83,385 | 110,755 | ||
| =—=—=—=—————————>S= | ||||
| FUNDS OFTHE CHARITY | ||||
| Unrestricted Funds | 83,385 | 110,755 | ||
| TOTALFUNDS | 12 | 83,385 | 110,755 | |
| On behalf of the board | ||||
| L> | ||||
| Mr Steve Palmer | ||||
| Trustee | ||||
| 26thNovember2025 |
The notes on pages 6 to 9 form part of these financial statements.
Page 5
London Wheelchair Rugby Club Notes to the Financial Statements For The Year Ended 31 May 2025 ii
1. General Information
London Wheelchair Rugby Club is an unincorporated charity registered with the Charity Commission, registered charity number 1096669. The principal address is 141 Holloway Road, Heybridge, Essex, CM9 4SW.
- Accounting Policies
2.1. Basis of Preparation of Financia) Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
2.3. Resources Expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery 25% reducing balance Motor Vehicles 25% reducing balance Computer Equipment 25% reducing balance 2.5. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
- Income from Donations and Legacies
:
| 3. | Income fromfrom Donations and Legacies | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| £ | £ | ||
| Donations and gifts | 83,642 | 149,375 | |
| 4. | Investment Income | ||
| 2025 | 2024 | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| £ | £ | ||
| Bankinterestreceivable | 123 | 153 |
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London Wheelchair Rugby Club Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
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5. Net Income/ (Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 8,307 11,076
6. Analysis of Expenditure
2025
Activities Support
undertaken costs
directly (see note 7) Total
£ £ £
Raising funds 91,229 19,906 111,135
2024
Activities Support
undertaken costs
directly (see note 7) Total
£ £ £
Raising funds 94,875 28,421 123,296
7. Support Costs
2025
Raising
funds
£
Depreciation 8,307
Governance costs 11,599
19,906
- 2024
Raising
funds
£
Depreciation 11,076
Governance costs 17,345
28,421
8. Independent Examiner's Remuneration
2025 2024
£ £
Independent examination of the financial statements 1,134 1,080
9. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
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.
London Wheelchair Rugby Club Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
i
| 10. Tangible Assets |
||||
|---|---|---|---|---|
| Plant& Machinery |
Motor Vehicles |
Computer Equipment |
Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| As at 1 June 2024 | 150,174 | 18,521 | 5,479 | 174,174 |
| As at 31 May 2025 | 150,174 | 18,521 | 5,479 | 174,174 |
| Depreciation | ||||
| As at 1June 2024 | 121,693 | 15,005 | 4,250 | 140,948 |
| Provided during the period | 7,121 | 879 | 308 | 8,308 |
| As at 31 May 2025 | 128,814 | 15,884 | 4,558 | 149,256 |
| Net Book Value | ||||
| As at 31 May 2025 | 21,360 | 2,637 | 921 | 24,918 |
| As at 1 June 2024 | 28,481 | 3,516 | 1,229 | 33,226 |
| 11. Creditors: Amounts Falling Due Within One Year |
||||
| 2025 | 2024 | |||
| £ | £ | |||
| Other creditors | 1,134 | 1,080 | ||
| 12. Movement in Funds |
||||
| As at 1 June | As at31 May | |||
| 2024 | Income | Expenditure | 2025 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General: | ||||
| General unrestricted fund | 110,755 | 83,765 | (111,135) | 83,385 |
| Total funds | 110,755 | 83,765 | (111,135) | 83,385 |
| =—— SSS |
OSOO | OO | ||
| As at 1 June | As at 31 May | |||
| 2023 | Income | Expenditure | 2024 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General: | ||||
| General unrestricted fund | 84,523 | 149,528 | (123,296) | 110,755 |
| Totalfunds | 84,523 | 149,528 | (123,296) | 110,755 |
- Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
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London Wheelchair Rugby Club Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
14. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
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London Wheelchair Rugby Club Detailed Statement of Financial Activities For The Year Ended 31 May 2025
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|---|---|---|---|---|---|---|---|
|2025|2024|
|Total|Total|
|funds|funds|
|£|£|
|INCOME|AND|ENDOWMENTS|FROM:|
|Donations|and|legacies|
|Donations|and|gifts|83,642|149,375|
|83,642|149,375|
|Investments|
|Bank|interest|receivable|123|153|
|123|153|
|83,765|149,528|
|EXPENDITURE|ON:|
|Raising|funds|
|Membership|fees|(6,752)|(7,017)|
|Fundraising|costs|(14,606)|(22,199)|
|PR,|profile|raising,|postage|and|admin|(827)|(896)|
|Travel|and|subsistence|expenses|(60,118)|(49,338)|
|Computer software,|IT consumables|and|maintenance|=|(70)|
|Gloves,|tape and|equipment|including|repairs|(2,903)|(6,290)|
|Insurance|(783)|(1,133)|
|Bank|charges|(60)|(60)|
|Irrecoverable|VAT|(5,180)|(7,872)|
|Depreciation|of|plant and|machinery|(7,121)|(9,494)|
|Depreciation|of|motor vehicles|(879)|(1,172)|
|Depreciation|of computer equipment|(307)|(410)|
|Independent|examiner's|fees|(1,134)|(1,080)|
|Professional|fees|(10,465)|(16,265)|
|(111,135)|(123,296)|
|(111,135)|(123,296)|
|;|NET|(EXPENDITURE) /INCOME|(27,370)|26,232|
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