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2025-08-31-accounts

Company registration number 05217928 (England and Wales) Charity registration number 1108493 (England and Wales)

RUGBY BAREBOARDS TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

RUGBY BAREBOARDS TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees WH Lewis SH Finch SE Dobinson (Appointed 14 April 2025) M Fowler (Appointed 11 August 2025) BE Forrestal (Appointed 14 April 2026) L Griffiths (Appointed 14 April 2026) Country of incorporation United Kingdom 05217928 (England and Wales) Charity registration England and Wales 1108493 Registered office 36 Warren Road Rugby Warwickshire United Kingdom CV22 5LG Independent examiner Cottons Group Limited Chestnut Field House Chestnut Field Rugby Warwickshire United Kingdom CV21 2PD

RUGBY BAREBOARDS TRUST

CONTENTS

Page
Trustees report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

RUGBY BAREBOARDS TRUST

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The relief of poverty among persons living in Rugby and it's environs by means of collection, renovation and distribution of furniture, carpets, curtains and other household effects, in any way that the Charity's executive committee shall think fit.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Financial review

For the year ended 31 August 2025, Rugby Bareboards Trust generated total income of £37,271 (2024: £41,601). The charity’s primary income stream remains shop takings, which reduced slightly to £35,421 (2024: £37,418), reflecting a challenging operating environment during the year. The charity continues its mission to support individuals and families in need across the local community.

Donations decreased to £605 (2024: £2,836), primarily due to one-off donations received in the prior year not recurring. In addition, £1,244 was received from the local council in recognition of the charity’s efforts to preserve and repurpose items that would otherwise be sent to landfill, supporting both environmental and social aims (2024: £1,347).

Total expenditure for the year was £50,120 (2024: £55,556), resulting in a net deficit of £12,849 (2024: £13,955 deficit).

At the balance sheet date, total reserves stood at £148,467 (2024: £161,316). The cash balance reduced from £24,459 at 31 August 2024 to £14,469 at 31 August 2025. The trustees are mindful of the need to maintain sufficient reserves to ensure the sustainability of the charity’s activities and its ability to respond flexibly to the needs of the community.

Following the year end, the trustees have taken active steps to strengthen the charity’s financial position and reduce ongoing costs. These include the decision not to appoint a replacement manager, the cessation of the lease on a storage facility, and a renewed focus on increasing volunteer numbers to support the charity’s operations.

Donated goods and stock valuation

The charity receives a significant quantity of donated goods including furniture and household essentials. These are either sold in the charity’s shop or allocated to individuals in need, often in coordination with referrals from local councils. Where a beneficiary is unable to afford the full retail cost, goods may be provided at a reduced price in accordance with the charity’s aim of relieving poverty.

Due to the variability in how these items are used (either sold at market rate or distributed based on affordability) and the lack of a reliable fair value at the point of donation, the trustees have concluded that it is not appropriate to recognise donated goods as stock in the financial statements. This approach is consistent with the Charities SORP (FRS 102), which allows for non-recognition where valuation cannot be measured reliably.

RUGBY BAREBOARDS TRUST

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Plans for future periods

Subsequent to the balance sheet date, the charity has had a number of changes, including changes in trustees. The charity has reduced its fixed costs through a reduction in staffing costs and greater utilisation of volunteers. In addition, the trustees have taken the decision to reduce the days that the shop is open to the public, leading to a greater concentration of footfall as well as changes to the website and Facebook page.

Structure, governance and management

The charity is a company limited by guarantee, incorporated on 31 August 2004 and registered as a charity on 8 March 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

WH Lewis CP B Malthouse (Deceased 13 October 2025) FA Alderman-Davies (Resigned 10 February 2026) SH Finch A Carrington (Resigned 11 January 2026) SE Dobinson (Appointed 14 April 2025) M Fowler (Appointed 11 August 2025) BE Forrestal (Appointed 14 April 2026) L Griffiths (Appointed 14 April 2026)

Recruitment and appointment of trustees

The number of trustees shall not be less than three but (unless otherwise determined by ordinary resolution) shall not be subject to any maximum.

No person other than a trustee retiring by rotation shall be appointed or reappointed a trustee at any general meeting unless:

1) he is recommended by the trustees; or

2) not less than fourteen nor more than than thirty-five clear days before the date appointed for the meeting, notice executed by a member qualified to vote at the meeting has been given to the Charity of the intention to propose that person for appointment or reappointment stating the particulars which would, if he were so appointed or reappointed, be required to be included in the Charity's register of trustees together with a notice executed by that person of his willingness to be appointed or reappointed.

The trustees report was approved by the Board of Trustees.

79A70000-54FC-8AF0-1531-08DEBCD06D3B 79A70000-54FC-8AF0-1541-08DEBCD06D3B SH Finch SE Dobinson Trustee Trustee 28 May 2026

RUGBY BAREBOARDS TRUST

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RUGBY BAREBOARDS TRUST

I report to the trustees on my examination of the financial statements of Rugby Bareboards Trust (the charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I 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 financial statements to be reached.

29/05/2026 79A70000-54FC-8AF0-1555-08DEBCD06D3B James Melvin BA BFP FCA Cottons Group Limited Chestnut Field House Chestnut Field Rugby Warwickshire CV21 2PD United Kingdom Date: ............................

RUGBY BAREBOARDS TRUST

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 605 2,836
Charitable activities 4 1,244 1,347
Other trading activities 5 35,421 37,418
Investments 6 1 -
Total income 37,271 41,601
Expenditure on:
Raising funds 7 7,647 6,704
Charitable activities 8 42,473 48,852
Total expenditure 50,120 55,556
Net expenditure and movement in funds (12,849) (13,955)
Reconciliation of funds:
Fund balances at 1 September 2024 161,316 175,271
Fund balances at 31 August 2025 148,467 161,316

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

RUGBY BAREBOARDS TRUST

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
19
2025
£
463
14,469
14,932
(1,865)
£
135,400
13,067
148,467
148,467
148,467
2024
£
3,327
24,459
27,786
(1,870)
£
135,400
25,916
161,316
161,316
161,316

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 28 May 2026

79A70000-54FC-8AF0-153B-08DEBCD06D3 B
SH Finch
Trustee
SE Dobinson
Trustee
79A70000-54FC-8AF0-1543-08DEBCD06D3
B

Company registration number 05217928 (England and Wales)

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

Rugby Bareboards Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 36 Warren Road, Rugby, Warwickshire, CV22 5LG, United Kingdom.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings Nil Plant and equipment 25% straight line Computers 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Donated goods are only recognised as stock when the value can be measured reliably. Where goods are distributed to beneficiaries or retained for discretionary allocation based on affordability, and no reliable fair value can be assigned at the point of donation, such items are not recognised in the financial statements. This is consistent with the Charities SORP (FRS 102).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations 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-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 605 2,836
4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other charitable income
Ancillary trading income 1,244 1,347
5 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Shop income 35,421 37,418
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1 -

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Trading costs
Operating charity shops 7,647 6,704
8 Expenditure on charitable activities
Provision of Provision of
household household
items items
2025 2024
£ £
Direct costs
Share of support and governance costs (see note 9)
Support 39,897 46,559
Governance 2,576 2,293
42,473 48,852
Analysis by fund
Unrestricted funds 42,473 48,852
9 Support costs allocated to activities
2025 2024
£ £
Staff costs 30,370 37,031
Van expenses 3,205 3,371
Repairs and renewals 154 502
Insurance 3,485 2,945
Advertising 82 88
Computer expenses 160 55
Telephone 658 1,327
Bank charges 1,553 1,081
Other 230 159
Governance costs 2,576 2,293
42,473 48,852
Analysed between:
Provision of household items 42,473 48,852

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

10 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements 1,890 1,800
- for other financial services 686 576

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but two of them were reimbursed a total of £384 for motor/sundry expenses (2024: £0).

12 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
3 4
Employment costs 2025 2024
£ £
Wages and salaries 29,932 36,696
Other pension costs 438 335
30,370 37,031

There were no employees whose annual remuneration was more than £60,000.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

14
Tangible fixed assets
Freehold land
and buildings
Plant and
equipment
Computers
£
£
£
Cost
At 1 September 2024
135,400
16,000
790
At 31 August 2025
135,400
16,000
790
Depreciation and impairment
At 1 September 2024
-
16,000
790
At 31 August 2025
-
16,000
790
Carrying amount
At 31 August 2025
135,400
-
-
At 31 August 2024
135,400
-
-
Total
£
152,190
152,190
16,790
16,790
135,400
135,400

Freehold buildings have not been depreciated, which is a deviation from the requirements of FRS 102 and the Charities SORP. Freehold buildings are instead stated at cost. The Trustees believe that the residual value of the freehold land and buildings exceeds that of the historic cost, but that the costs of professional revaluation would not represent best use of charitable funds.

15 Stocks

Donated goods received for resale or distribution, such as furniture and household items, are not included in the financial statements as stock due to the inherent difficulties in valuing them reliably at the point of donation.

The charity operates a model where donated goods are stored and distributed to individuals in need, often referred by local councils. In line with its charitable objectives to relieve poverty, the charity may allocate goods to beneficiaries based on what they can afford, sometimes significantly below retail value. For example, if a beneficiary can afford only £100, suitable items are provided within that limit, even if their market value is higher.

Where items are made available for public sale through charity shops, they are sold at retail value. However, due to the variability in use – either for sale or discretionary distribution – and the lack of a consistent, reliable fair value, the trustees consider that it is not appropriate to recognise donated stock in the financial statements.

This policy is in accordance with the Charities SORP (FRS 102), which permits exclusion of donated stock from the accounts where fair value cannot be measured reliably.

16 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income
2025
£
-
463
463
2024
£
103
3,224
3,327

RUGBY BAREBOARDS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

17 Creditors: amounts falling due within one year

Other taxation and social security
Other creditors
Accruals and deferred income
18
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
(131)
72
1,924
1,865
2025
£
438
2024
£
22
48
1,800
1,870
2024
£
335

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources At 31 August
September resources expended 2025
2024
£ £ £ £
General funds 161,316 37,271 (50,120) 148,467
Previous year: At 1 Incoming Resources At 31 August
September resources expended 2024
2023
£ £ £ £
General funds 175,271 41,601 (55,556) 161,316

20 Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £10.

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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Document electronically signed by FuseSign Document ID: 386d0000-9289-ee3b-37c0-08debcd02d27

2026-05-29 07:19 +01:00 James Melvin Email Verification Requested to email jmelvin@cottonsgroup.com
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2026-05-29 07:22 +01:00 James Melvin Document Signed: Final Accounts 31.08.2025 - RBT V2 - on page 6
(SignatureID: 79a70000-54fc-8af0-1555-08debcd06d3b,
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2026-05-29 07:22 +01:00 James Melvin Document Signed: Final Accounts 31.08.2025 - RBT V2
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2026-05-29 07:22 +01:00 James Melvin James Melvin has completed bundle 22b30000-14ac-ea86-ea64-
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