Docuswjn Envelope ID.. 6762416f￿E894FEA-BE6E-7c0S9FEs78CA
Restsrt Rugby
Unaudited Annual Report and
Financial Statements
31 January 2024
Company Registralion Number
05179792 {ENJland and Wale8)
Cfiarlty Reglslratlon Number
1113160
*ADDDAHXC'
0911012024
COMPANIES HOUSE
#249

DoGusign Envelope ID.. 6762416l￿E894FEA-BeSE-7cD69FES78CA
Contents
Reports
Reference and administrative information
Trustees, report
Independent examiner's report
Flnanclal statements
Statement of financial activities
10
Balance sheet
Statement of cash flows
12
Principal accounting policies
13
Note810 the financial statements
16
Restart Rugby

DooJs*Jn Envelope ID.. 676241614IE894FEA-B86E-7CD69FE578CA
Trustees, report Year ended 31 January 2024
Trustees
J Beard (Chairman)
M Campion
D Cook (Appointed 17 October 2023)
J Haskell
E Jackson
C-M Roberts (Appointed 17 October 2023)
S Vaughan-Edwards (Resigned 12 January
2024)
Secretary
S Munday (Resigned 17 October 2023)
Address
clo Buzzacott
130 Wood Street
London
EC2V 6DL
Company registration number
05179792 (England and Wales)
Charlty reglstration number
1113160 (England and Wales)
Independent Examlner
Catherine Biscoe
Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Restart Rugby 1

Docusign Envelope10.. 67824161-DE894FEA-886E-7CD69FE578CA
Trustees, report Year ended 31 January 2024
The Trustees (who are directors of the charty for the purposes of the Companies Act)
present their report (which is a directors, report for the purposes of company law) together
with financial statemenls for the year ended 31 January 2024.
The financial statements have been prepared in accordance with the accounting policies set
out on pages 13 to 15 of the attached financial statements and comply with the charitable
company's Memorandum and Articles of Association, applicable laws and the requirements
of Accounting and Reporting by Charities.. Statement of Recommended Praclice applicable
lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the Unrted Kingdom and Republic of Ireland (FRS 102).
ststus and Incorporation
The company is limited by guarantee (no. 05179792) and a registered charity (no. 1113160)
governed by its Memorandum and Articles of Associalion. The directors of the charity are
ils Trustees for the purposes of charity law and throughout this report are collectively
referred lo as the Trustees.
Tfustees
The Trustees seNed throughout the year except where shown..
Trustee
olnted l Resl
ned
J Beard {Chairman)
M Campion
O Cook
J Haskell
E Jackson
C-M Roberts
Svau
han-Ethvards
Appointed 17 October 2023
Appointed 17 October 2023
Resi
ned 12 Janua
2024
For the purposes of company law, the Trustees listed above are the directors of the
company. There musl be at least three Trustees. one third of whom must relire at each
AGM, although they are free to be reappointed. The Trustees are able to appoint new
Trustees.
The induction for any new Trustee consists of them being made aware of Iheir
responsibilities and of the charty's aims and objectives. All trustees are expected to carry
out their duties and responsibilities diligently.
Objectives and public benefrt
The main objectives for which Reslart Rugby was established are to promote the relief of
sickness, of mental or physical disability, of stress and of hardship of people who are
involved or were fomierly invofved in the game of rugby union football who by reason of their
age. infimiity, disablement, poverty or social and economic circumstances have need of
such relief,. and to advance the physical education and health of both children and adults by
encouraging and assisting the provision of opportunities and facilities for the playing of rugby
union football at all levels.
Restart Rugby 2

Docusign Envelope ID.. 67624161-DE894FEA-BB6E-7CD69FE578CA
Trustees, report Year ended 31 January 2024
Objectives and public benefit (Continued)
The public benefit guidance published by the Charty Commission sets out two key priorities..
• the organisation must have an identifiable benefit
• the benefit must be to the public or a section of the public.
The Trustees have reviewed these requirements and are satisfied that the Chartys activrties
comply with these requirements.
Organisation
The Trustees of Restsrt Rugby Outsour￿ the operational management of the Charty to the
Rugby Playets Association (RPA). This is felt to be the most cost-effective model to help
reduce the possibility of unnecessary cost of overheads and a duplication of administration
services provided, whilst still operating as an independent entity. A Fundraising Manager for
Restart Rugby, assisted by a Fundraising Executive, services the Trustee meetings whilst
focusing on their primary objective ol sourcing e%Aemal fundraising and donations wrth the
RPA managing the daily administration of the Charity.
More specrfically, the Charity engages the RPA (free of charge) to provide some of its
management and operational support in the delivery of the charitable activities. Day to day
decis¢ons are taken by the slaff and management team employed by the RPA but only to
the extent Ihat those decisions are made pursuant to the strategy and direction agreed by
the Board of Twslees of the Charrty and as communicated to the RPA as part of the delivery
arrangements. The Trustees retain overall control over the Charity's activities and can at
any time direct the RPA and rts staff to either take or refrain from taking a particular course
of action. The day-to4ay activities of the Charity are reported to the Trustees at each
meeting of the Trustees, with Board packs provided to Ihe Trustees ahead of each board
meeling containing signrficant information as to all activrties carried out by ihe RPA on the
Charity's behalf.
Trustee meetings to discuss the activities of Restart Rugby are held four times per calendar
year.
Key management personnel
The Trustees consider that they comprise the key management of the Charity in charge of
directing and controlling, running and operating the Charity.
All members of the Board of Trustees give their time voluntarily and receive no benefits from
the charty.
Achievements and performance
There are few careers that carry the level of uncertainty as that of a professional rugby
player but due to the work of Restart Rugby, pasl and present players have a vital support
network which helps them to deal wth challenges whilst playing and to prepare for and re-
adjust in the world beyond rugby. The work supporting players and fonner players has
continued throughout the year together with the continual development of the structures of
the Charity.
Restart Rugby 3

DO￿$1gn Envelope ID.. 67624161-DE894FEA-BB6E-7CD69FE578CA
Trustees, report Year ended 31 January 2024
Achievements and performance (continued)
During the course of the year, three premiership men's clubs, one premiership women's
club and a championship men's club all ceased to operate. This was an extremely stressful
and challenging time for many players and employees from these clubs. Restart Rugby
received restricted granls from the Rugby Football Union (RFU), Premiership Rugby Limited
(PRL) and Premiership Women's Rugby (PWR), to support players and staff from the clubs
who ceased to operate.
The trustees awarded grants to 78 individuals, which totalled £201,602. This was a first
class example of close cooperation between key stakeholders of the game. The trustees
are hopeful that the charity will receive further restricted grants in the future to support
current and former male and female professional players.
Fundraising activity was much reduced compared to the prior year, with net unrestricted
fundraising income totalling £203,845 compared to £407,729 in Ihe prior year. The reduction
was spread across both annual events e.g. RPA Awards, and one off 3rd party fundraising
events. The trustees remain mindful of the challenges faced in raising funds from traditional
fundraising events, and whilst it is hoped these can be improved next year, additional
sources of funding need to be explored.
Wellbeing grants of £90,774 (2023.. £24,762) were awarded to 57 recipients in the year. and
general granls of £15,214 (2023- £2,872) were awarded to 6 recipients in the year.
The 24 hour Confidential Counselling Service also continued throughout the year.
The charity al80 contributed £87.304 {2023.' nil) to the players insurance costs.
The unrestricted funds at the end of the yearwere down from £371,434 at 31 January 2023
to £199,374 at 31 January 2024.
Financlal revlew of the year
The Charrty is largely dependent upon income generated by fundraising events and this is
a key perfomance indicator for the Charity. The Trustees were disappointed with the
fundraising performance of the Charity in the year under review and will look to improve
fundraising during the course of the next financial year.
A net decrease in unrestricted funds of £172,060 was recorded in the financial year (2023..
increase of £251,493). Total unrestricted income in the year to 31 January 2024 was
£206,859 (2023.. £407,729). Total expenditure amounted to £659,378 (2023.. £241,244) of
which £464,855 (2023.. £97,048) were grants made in accordance with the Charitvs
objectives.
Reserves policy and going concern
The balance of funds as al 31 January 2024 was £213,198 (2023.. £460,716). This was
comprised of £13,824 (2023.. £89,282) restricted funds and £199,374 (2023.. £371,434)
unrestricted funds or free reserves.
Restart Rugby 4

DocJJsNJn Envelope ID: 876241614IE894FEA-BB6E-7CD69FE578CA
Trustees. report Year ended 31 January 2024
Reserves policy and golng concern (continued)
The Trustees continue to support and challenge all that Restart Rugby is doing in providing
assistance to past and present professional rugby players in need of support. Despite
various economic challenges that have affected a number of Premiership clubs in re￿nt
seasons, the deep impact this had on the professional game and the players directly,
delivery of all key elements of Restart Rugby's support area has continued and in the case
of the financial year under review, the reach and impact of the Charity continue to grow. The
restricted funding received in the year from the RFU, PRL and PWR has been vital to enable
the charity to support many players and employees from the clubs that went into
administration.
The Trustees are of the opinion that the resources they retain and anticipate receiving in the
future will enable them to meet the current and future requirements of Ihe Charity. On this
ba8lS, the Truslees have concluded that the reserves of Restart Rugby are adequate.
The Trustees continue to remain mindful of the continued gr0￿h and development of the
professional game but also ils precarious financial position and its longer-term sustainabilty-
This will directly impact professional players as a result and therefore the likely increase in
the future requirement lo support current and fomerplayers in accordance with the Charity's
slated objectives. The Trustees also remain particularly mindful of the current economic
environment. A$ in previous years, whilst dialogue continues with other stakeholders within
the professional game. the Trustees continue to believe that rt is prudent to continue lo build
its base level of reserves until such lime that fomial commitment is obtained regarding any
ongoing support of the Charity,
As detailed in the accounting policies on pages 13 and 15, the Trustees have concluded
that the Charity will be able to continue to operate as a going concern despite the very
challenging economic cirCumstan￿S faced by the game and the wider economy. The
Trustees have concluded it is therefore appropriale for the Charity to continue to prepare its
accounts on the going concern basis.
Rlsk managemenl and plans for future perfods
The Trustees have reviewed major risks lo which Restart Rugby is exposed. The Trustee5
review those risks that they consider may affect the Charity on an annual basis with a view
to identifying means of miligating the potential impact on Restart Rugby should any of the
risks materialise.
The key risks for the Charity, as identified by the Trustees, ar8 defined below together wrth
the principal ways in which they are mitigated..
Due to the landscape of the fundraising calendar, the ability to reach fundraising targets for
the Charity continues to be largely dependent on the success of the RPA Events Programme
and the support of the RFU and Premiership Rugby in order to provide funds for Restart
Rugby. The impact of this risk continues to be reviewed.
As well as generating income. the Trustees recognise the need to review the charity's
expenditure levels and cost control processes on a regular basis.
Restart Rugby 5

DO￿$¥dn Envelope ID.. 67624161-DE8￿F8l-BB6E-7CD69FE578¢A
Trustees, report Year ended 31 January 2024
Risk management and plans for future periods (continued)
The Trustees have also considered the primary strategic, business and operational risks
which the Charity faces and are satisfied that the controls and processe5 have been
established to ensure the minimisation of those risks. The financial position of the Charily is
currently modest. The trustees review forecasts on a regular basis and are able to reduce
grants if insufficient funds are held. This would not, ofcourse, be desirable, and the trustees
continue to wort( hard to secure future funding to enable it to meet the needs of all players.
Throughout the year, regular assessment has been taken by the Board of Trustees to
consider the implications to the ongoing financial health of the Charity alongside the
wellbeing of rts beneficiaries. In-person attendees at fundraising events and match day
crowds have reverted back to pre-pandemic levels and, subsequently, events related lo the
sporting calendar are back in full operation. Whilst there remains the current cost-of-living
crisis that may impact the public's ability to donate to the Charity alongside the financial
health within the domestic game, to mitigate this risk, Restart Rugby and the RPA continually
review their event management process to ensure the highesl standard is experienced by
those attending Ihe events. On a broader scale, the Charity continues to be in discussion
with other stakeholders within the professional game in order to explore other collaborative
fundraising initiatives to help mIt￿ate against any increased risk that may ar￿e.
As in previous years, the Charity must be able to raise funds in line wi£h its fundraising
strategy in these uncertain times, which is activated through the Charity's dedicated
fundraising resources. The success of activating new fundraising areas and game-wide
ongoing support through other stakeholders within the professional game is critical for the
Charity to be in a position to support worthy recipients, however the increase in financial
hardship, injury and wellbeing caseswithin professional rugby continues to rise yearon year
and these slatistics mean that is likely to result in a signrficant increase in applicalions being
received and subsequent demand for the funds of Restart Rugby. With the current unstable
climate of the professional game and the area of support being so difftcull to predict, the
Charity continues to work closely wilh the RPA in the implementatlon of player welfare
provisions during their careers to assist pre and post-retirement from the professional game.
General financial and operational risks continue to be monitored by the Trustees. These
risks are mitigated through the monitoring of fundraising stralegies and targets alongside
the control of the current and future financial outlook of the Charity. It is considered that the
necessary skills and experience amongst the Restart Rugby Trustees enables it to address
the most likely risks and to highlighl any occasions where addrtional external support may
be required.
Investment policy
The Trustees have the power to invest in relevant assets as they see frt. For the time being.
the Trustees intend to continue to hold a small surplus of cash in short term deposit
accounts.
Grant making policy
Restart Rugby's grant making activities contribute to the achievement of its aims and
objectives by assisting current and fomier players in their time of need.
Restart Rugby 6

DocusMJn Envelope ID: 67624161￿)E8￿FEA-8B6E-7CDs9FEs76CA
Trustees, report Year ended 31 January 2024
Fundraising statement
The charity aims to achieve best practice in the way in which it communicates with
supporters. It takes care with both the tone of its communications and the accuracy of its
dala to minimise the pressure on supporters. The charity is registered wilh the Fundraising
Regulator and adheres to the Code of Fundraising Practice. It applies best practice to
protect supporters, details and never sells data- it never swaps dala with other organisations
and ensures that rts communication preferences can be changed at any time. The charity
manages its own fundraising activities and ¢Joes not employ the sep4ices of professional
fundraisers. The charity undertakes to react to and investigate any complaints regarding rts
fundraising activities and to learn from them and improve its sep41￿. During the year, the
charily received no complaints about its fundraising.
Slatement of trustees, responslbilitles
The Trustees (who are also directors of Restart Rugby for the purposes of company law)
are responsible for preparing the Trustees. report and the financial stalements in
accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year
which give a true and fair view of the stste of affairs of the charitable company and of the
income and expenditure of the charitable company for that period. In preparing these
financial statements, the Trustees are required lo..
• select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Accounting and Reporting by Charities..
Statement of Recommended Pradice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable to the United Kingdom
and Republic of Ireland (FRS 1021.,
make judgements and estimates that are reasonable and prudent:
st81e whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements.. and
• prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that are sufficient to
show and explain the charitable compansls transactions and disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to
ensure that the financial statements comply with the Compantes Ad 2006. They are also
responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Restart Rugby 7

Docu51gn Envelope ID.. 67624161-DE894FEA-B88E-7CD69FE578CA
Trustees, report Year ended 31 January 2024
Statement of trustees, responsibilities (continued)
The Trustees are responsible for the maintenance and integrity of the corporate and
financial infomiation included on the charitable company's website. Legislation in the United
Kingdom goveming the preparation and dissemination of financial statements may differ
from legislation in other Jurisdictions.
The trustees, report has been prepared in accordance with the special provisions of Part 15
of the Companies Act 2006 relating to small companies including the exemption from
preparing a strategic report.
On behalf of the Board
Do¢uSlgn•d by:
LYLMI ewl
FA58AF3880824CO...
Truslee Jeremy Beard
Chairman
Date.. 27/09/2024
Restart Rugby

Docusign Envelope ID.. 67624l61-DEa￿FEA-B86E-7cD69FEs78CA
Independent examinerfs report Year ended 31 January 2024
Independent examiner's report to the Trustees of Restart Rugby
I report to the charity trustees on my examination of the accounts of the charitable company
for the year ended 31 January 2024.
Responsibilities and basis of report
As the Iruslees of the charrtable company 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 salisfied myself that the financial statements of the charitable company 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 examinalion of your charity's financial
statements as carried out under section 145 of the Charities Act 2011. In carying out my
examination I have followed the applicable Directions given by the Charity Commission under
section 145{5}(b) of the Charities Act 2011.
Independent examlner's ststement
I have completed my examination. I confimi that no material matters have come to my
attention in connection with my examination giving me cause lo believe that in eny material
respect..
accounting records were not kept in respect of the charitable company as required by
section 386 of the Companies Act 2006., or
the financial stalements do not accord with those records; or
the financial statements do not comply wrth the accounting requirements of section 396
oflhe Companies Act 2006 other than any requirement that the financial statements give
a 'true and fair view. which Is not a matter considered as part of an independent
examination., pr
the financial statements have not been prepared in accordance with the methods and
principals of the "Accounting and Reporting by Charities.. the Statement of
Recommended Practice applicable to charrties preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102).
I have no concerns and have come across no other matters in connection with the
examination lo which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
Catherine Biscoe
For and on behalf of Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Date: 27 September 2024
Restart Rugby 9

Docusign Envelope ID". 67624161￿EB￿FEA-8B6E-7c069FES78CA
Statement of financial activities (incorporating the income and expenditure account)
Year ended 31 January 2024
2024
Total
fund•
2023
Total
funds
UnrnGtrlcted
funds
Restricted
funds
Unrestridal
funds
Restricted
funds
Notes
Incijme and
xpenditure
Incomè from:
Fundraising
Investments
Total Incom•
203,845
3,014
206,859
205.001
408,846
3,014
411.860
407.729
407.729
205.001
407,729
407,729
Expendbtur• on:
Raising funds
Charflable acti￿1￿$
Total oxp•ndltur•
165,736
213,183
378,919
165.736
493.642
659.378
121.853
34,383
156,236
121,853
119.391
241.244
280,4S9
280.459
85,008
85,008
Net Income
16xpendlture) and
movement In funds
1172,0601
175,4581
1247,5181
251,493
185,008)
166.485
R•¢on¢lllJtlon of
fund8'.
Total lund8 brought
lorward at 1 Febru•ry
2023
Total lund$ c•nl•d
fopward at 31 January
2024
371,434
89,282
460,716
119,941
174,290
294,231
199,374
13.824
213.198
371,434
89,282
460,716
All of the Charity's activities derived from conts'nuing operations during the above iwo financial periods.
All recognised gains and losses are included in the above statement of financial activities.
The notes on pages 16 to 19 fom part of these financial statements.
Restart Rugby 10

Docusign Envelope ID.. 67624161-DE894FEA-BB6E-7C069FE578CA
Balance sheet 31 January 2024
2024
2024
2023
2023
Notes
Current assets:
Debtors
Cash at bank and in hand
49,933
324,641
374,574
6.375
549.981
556,356
Llabllltlo¥:
Creditors.. Amounts fallSng du8
within one year
10 1161,376)
195,640)
Not ¢urrent assèts
213,198
460,716
Total nét as80ts
213,198
460,716
The lund8 of the charlty:
Restricted funds
Unrestricted funds
13,824
199,374
89,282
371,434
213,198
460,716
For the year eNled 31 January 2024, Ihe company WJS enlilled lo exempllon from oudtt urKler $ectlon 477 of the
Companies Acl 2006, relallrg lo small companies.
Members ha￿ not requlred the company lo obtain an aLxlil in accordar￿ wilh section 476 of CornpanSes
Act 2006.
Tl* Iruslèès. ## directots. acknO￿edge Ihelr responsibility for..
ensurtng the company keeps aCco￿tIng record8 vA)Ich conyty vllh sectlon 386 of Companle$ Acl
2006, arKI
preparing f+nancl81 slalemenls vthich give a Irue arKI fair ¥¢ew olthe stale of affairs of the eompany as ai
the en¢J of Ihe financial year, aTrJ ol its profil or loss for tts financial year. in a￿rdance ￿th the
requlrements of $ecliorbS 394 a￿1 395 and ￿kn1¢h othe￿•Se ￿mplY vthh the requiremen1$ of thè
Companies Act relallng lo financial slalements. so lar as applicable lo Ihe compary.
Th8 financial slaternenis have been prepared in accordance vhth Ihe pTow$ions applicable lo companies subjecl
lo Ihe 8m811 eompantes reglme as sel oul In Pèrt 15 oflhe Companies Act 2006.
The financial ststements ￿tre approved by the Tru51ee5 on
27/09/2024
and are signed on their behaw by..
FA5WJB&OJZICQ.
Trustee Jeremy Beard
Chaimian
Company no. 05179792 (England and Wales)
Chanty no. 1113160 {England and Wales)
Restart Rugby 11

Oocu$ign Envelope ID.. 67624161-DE894FEA-886E-7CD69FE578CA
Ststement of cash flows Year ended 31 January 2024
2024
2023
Notes
Cash flows from operating actlvltles:
Net cash {used inl provided by operats'ng activities
A 1228,3S4
234,011
Cash flow8 Irom Inv88tlng a¢tlvltla8:
Interest received
Net cash provldéd by inv•sting act6vities
3,014
3,014
Change In cash and cash equivalents in the period
{225,340)
234,011
Ca8h and cash •qulval•nts •t 1 Fobruary 2023
649,981
315,970
Cash and Cash equlvalents at 31 Janua
2024
324,641
549,981
Notes to thè stat•ment of cash flows for the year ended 31 January 202
A Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles
2024
2023
Net fflovement In lund8 la• par the 8tstsm?nt of finan¢i•l •¢tlvlt5¢8) (247,518)
Adbustments for:
Interest income
(IncreaseyDecrease in debtors
Increase in creditors
Net cash provided by operatSng actlvltles
166,485
(3,014)
(43,558)
65,736
(228,354)
4,734
62,792
234,011
B Analysls of changes In net debt
2024
2023
Cash at bank and in hand
324,641
549,981
Reslart Rugby does not have any borrowngs or lease obligations. Net debt consists
therefore of the cash balance.
Restart Rugby 12

Docus•3n Envelope ID: 67624161-DE894FEA-BB6E-7C069FE578CA
Princlpal accounting policies Year ended 31 January 2024
The principal accounting policies adopted, judgements and key sources of estimation
uncertainty in the preparation of the financial slatements are laid out below.
Basls of preparatlon
These financial statements have been prepared for the year ended 31 January 2024 with
comparative information for the year ended 31 January 2023.
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless olheTwise stated In the relevant accounting
policies below or the notes to these financial statements.
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charrties preparing their
accounts in accordance with the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act
2006.
The charity constitutes a public benefil entity as defined by FRS 102.
The financial statements are presented in sterling and are rounded to Ihe nearest pound.
Critical accounting estimates and areas of judgement
The preparation of the accounts in compliance with SORP FRS 102 requires the use of
certain critical accounting estimates. It requires also that management and Trustees
exercise judgement In applying the charity's accounting policies.
In preparing these accounts, the Trustees have made significant estimales and judgements
in the following area..
Estimating future income and expenditure for the purpose of assessing going
concern.
Assessment of going concern
The Trustees have assessed whether the use of the going concern assumption is
appropriate in preparing these accounts. The Trustees have made this assessment in
respect of a period of one year from the date of approval of these financial ststements.
The Trustees of the charity have concluded that there are no material uncertainties related
to events or condrtions that may cast significant doubt on the ability oflhe charity to continue
as a going concern, The truslees have given consideration to projected forecasts of future
donations against underlying costs and are of the opinion that the charity will have sufficient
resources to meet its liabilities as they fall due.
Restart Rugby 13

Docu5￿n Envelope ID." 6762416l-oE894F￿-BB6E-7CDG9FEs78CA
Principal accounting policies Year ended 31 January 2024
Income recognltlon
Income is recognised in the period in which the charty has entitlement to the income, the
amount of income can be measured reliably, and it is probable that the income will be
received.
Income comprises proceeds of fundraising, donations and interest receivable.
Proceeds from fundraising includes amounts raised at fundraising events, including the
proceeds of auctions and donalions made during the event.
Proceeds from fundraising and donations are recognised when the Charity has confirmation
of both the amount and settlement date. In the event of donations pledged but not received,
the amount is accrued for where the receipt is considered probable.
In the event that a donation is subject to condrtions that require a level of perfomiance before
the Charrty is entitled to the funds, the income is deferred and not recognised until either
those condition8 are fully met. or the fulfilment of those conditions is wholly wrthin the control
of the Charity and it is probable Ihat those conditions will be fulfilled in the reporting period.
In accordance with the Charities SORP FRS 102 volunteer time is not recognised.
Inlerest on funds held on deposit is included when receivable and the amount can be
measured reliably by the charity,. this is nomially upon notification of the interest paid or
payable by the bank.
Expenditure recognition
Liabilities are recognised as expendrture as soon as there is a legal or constructive
obligalion committing the charity to make a payment to a third party, it is probable that
transfer of economic benefits will be required in settlement and the amount of the obligation
can be measured reliably.
All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs
and support costs. All expenses, including support costs, are allocated or apportioned to the
applicable expenditura headings. The classrfication bettveen activities is as follows..
• Expenditure on raising funds includes all expenditure associated with raising funds for
the charity, including staff costs associated with furbdraising.
• Expenditure on charitable activities includes all costs associated with furthering the
charitable purposes of the charity through the provision of its charitable activities. Such
costs include charitable grants and donations and support costs, including govemance
costs.
Charitable grants and donations comprise single year payments rather than multi-year
gran15. Grants and donalions are included in the statement of financial actwilies when
approved for payment and irrecoverably committed to the recipient. Provision is made for
granls and donations approved but unpaid at the period end.
All expenditure is stated inclusive of irrecoverable VAT.
Restart Rugby 14

Do￿9￿Jn Envelope ID.. 87824161￿E894FEA-BB6E-7cD69FEs78CA
Principal accounting policies Year ended 31 January 2024
Allocation of support and governance costs
Support costs represent indirect charitable expenditure. In order to carry out the primary
purposes of the charty it is necessary to provide support in the fomi of personnel
development, financial procedures, provish)n of office services and equipment and a
suitable working environment.
Governance costs comprise the costs invofving the public accountability of the charity
(including audrt costs) and costs in respect to its compliance with regulation and good
practice.
Support costs and governance costs are allocaled in full to charitable expenditure.
Debtors
Debtors are recognised at their settlement amount, less any provision for non-recoverability.
Prepayments are valued at the amount prepaid. They have been discounted to the present
value of the future cash receipt where such discounting is material.
Cash at bank and In hand
Cash at bank and in hand represents such accounts and instruments that are available on
demand or have a maturily of less than three months from the date of acqui5ilion.
Creditors and provislons
Creditors and provisions are recognised when there is an obligation at the balance sheet
date as a result of a past event, it is probable Ihat a transfer of economic benefit will be
required in Settlement, and the amount of the settlement can be estimated reliably. Credrtors
and provisions are recognised at the amount th8 charity anticipates it will pay to settle the
debt. They have been discounted to the present value of the future cash payment where
such discounting is material.
Fund accounting
Funds held by the charrty are divided into the following categories:
Unrestricted funds are those which are expendable at the discretion of the Trustees in
furtherance of the objects of the charity
Restricted funds are Ihose which can only be used for particular restricted purposes
within the objects of the charity. Restrictions arise when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to these
financial ststements.
Restart Rugby 15

Docusign Envelope 10.. 67s24161￿E8￿FEA-B86E-7cD69FES78CA
Notes to the financial statements Year ended 31 January 2024
1 Income from fundralsing
Unrgstrlctod
fund•
R￿trIcted
funds
2024
Proceeds from fundraisiThJ
203,845
205,001
408,846
Unrnstiicl•d
funds
Resbycled
runds
2023
P￿ceedS fffjm lundrnlsi
407,729
407,729
2 Income from Investments
Unro•trf¢t•d
lunds
R•8trfcted
funds
2024
Bank interest receivable
3,014
3.014
Unreslrlcted
funds
Restrtcled
funds
2023
Bank Inl•nTrsl recehable
3 Expendlture on raSslng funds
Unmtrlctsd
funds
R••trlct•d
lund•
2024
Fundralslng 8laff cogls
Cosl of fundra181ng events
43,525
122,211
165,736
43,525
122.211
16S,7J8
Unrestiicted
furtds
Restrfcied
funds
2023
Fundrnisinq st8Mcosts
Cost of lundralsing events
32.560
89,293
121,853
32,560
89,293
121,853
4 Expenditure on charitable actlvltles
Unr¢$trlcted
lunds
A￿111¢¢•d
funds
2024
Grants (note 51
184.396
280,459
464.855
Support co$ls'.
Bank charge$
PR
Website costs
Olher
Govemance costs
210
9,908
210
9,908
14.414
4,255
28,787
14.414
4.255
28,787
213,16J
280.4Sg
493,642
Restart Rugby 16

Oocusign Envelope ID.. 67624l61￿E8g4FEA-B6sE-7C0G9FEs7BCA
Notes to the financlal statements Year ended 31 January 2024
4 Expendlture on charltable actlvltles (continued)
Unreslricled
funds
Restricted
fuThYs
2023
Grnnls (note S)
12.040
85.008
97,048
Supportcosts..
Bank charges
PR
Wobslt8 costs
Other
Govemonce Costs
227
4, 758
120
a,258
8,980
22,343
227
4,758
120
8,258
8,980
22.343
34,383
84008
119,391
S Grants
During the period, Ihe following grants were made in accordance with Restart Rugby's
objectives..
2024
2023
Player medical costs
Relief grants made to qualifylng individuals and communitres
Player insuranc4 cost contributions
Player mental health support cost contributions
Player hardship fund finanrjal grants
Player education grants
62,781
15.214
87,304
27,993
201,602
69,961
464,8SS
9,368
2,672
15,394
69,614
97,048
6 Net Income {expendlture)
Net income {expendilure) is slated after charging:
2024
2023
Audilorfs remuneration
Independenl Examinerfs remuneralion
8,400
4,200
4,200
8,400
7 Trustee remuneration
The key management personnel of the charity comprise the Trustees. No Trustees received
any remuneration for the year ended 31 January 2024 (2023.. £nil). No Trustees were
reimbursed travel expenses incurred in the course of their duties as Trustees (2023.. £nil).
8 Taxation
Restart Rugby is a registered charity and therefore is not liable to income tsx or corporation
tax on income derived from its charrtable activities. as it falls within the various exemptions
available to registered charities.
Restsrt Rugby 17

Doujswn Envelope ID.. 67624I6l-DE8￿FEA-BBSE-7cD69FEs78CA
Not8S to the financial ststements Year ended 31 January 2024
9 Debtors: amounts falling due within one year
2024
2023
Ac£rued income
P￿paYments
47,673
2,260
49,933
1,000
5,375
6,375
10 Creditors: amounts falling due wlthln one year
2024
2023
Trade ¢￿0110r8
Other credilot5
Accru&d expenses
28,167
3,000
130,209
161,376
7,920
9,706
78,014
95,640
11 Funds
At31
J•nuary
2024
F•bruary
2023
In¢om• Exp•ndltur•
Restrlcted funds..
.RFU
Education
Ha￿ship Fund
Tol&l reslrtcled Furds
Unreslrlcled funds
Total lunds
8,896
80,386
18,896
(69,961)
1201,6021
1280,4591
1378,9191
1659,3781
10.425
3,399
13.824
189,374
213,198
205,001
205,001
206,859
411,860
89.282
371.434
460.716
RFU fund.. Restart Rugby received a donation in April 2021 from the RFU to assist with the
costs associated with its 24hr cOnf￿ential Counselling Service.
Education fund.. Restart Rugby received a donation of £150,000 in December 2021 from a
third party to assist players in the areas of education and training specific to their career post
professional rugby.
Hardship fund: Restart Rugby rec£ived donations during the year totalling £205,001 from
the RFU, Premiership Rugby Limited and Premiership Women's Rugby to provide players
and employees that were impacted by clubs going into administration with financial support.
At 1 F•brt￿ry
2022
At 37 January
2023
Income Expenditu
Resliicted fvnds."
.RFU
. Educ•t
Tot81 ￿stricted FuTr*s
UnRstiicted funds
24,290
150.000
174,290
119,941
294,231
f15.394J
f69.6141
f85,008J
(156,236)
(241.244J
8,896
80,386
89,282
371,434
460,716
407, 729
407, 729
Total funds
Restart Rugby 18

Docusign En¥elope10'. 6762416l-DE8￿FB￿-B86E-7cD69FES78CA
Notes to the financial statements Year ended 31 January 2024
12 Analysis of net assets between funds
Unrestricte
d funds
Restricted
lund8
Total
2024
Current assets
Current liability
Total fund5
237,839
136,735
(38,465) (122,911)
199.374
13,824
374,S74
1161,376)
213,198
Unrèslrictèd Restricled
funds
funds
Total
2023
Currenl essets
Curr8nt liability
Total funds
397,460
26,026)
371,434
158,896
(69, 614)
89,282
556.356
(95, 640)
460,716
13 Related partles
The Rugby Players Association, which is related through one common director (until
October 2023), donates the RPA Executive Team's time pro bono. During the year, wages
and salaries of fundraising positions of £43,525 (2023.. £32,560) were recharged to the
charity by The Rugby Players Association. At 31 January 2024, £35,000 was owed from
The Rugby Playets Association (2023.. £nil).
During the year no trustees made a donation to Restart Rugby (2023.. £nil).
Restart Rugby 19