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← Tigers Trust

2023-11-30-accounts

Charity registration number 1121748

Company registration number 06317256 (England and Wales)

TIGERS TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

TIGERS TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Grattan S Jennings R Pell L Shaw D Wilson (Appointed 1 April 2023) Charity number 1121748 Company number 06317256 Registered office The Jungle Wheldon Road Castleford WF10 2SD Independent examiner Bretton Davis FCA of Hentons 124 Acomb Road York YO24 4EY

TIGERS TRUST

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 20

TIGERS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 NOVEMBER 2023

The trustees, who are also the directors for the purposes of company law, present their report and financial statements for the year ended 30 November 2023.

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 Memorandum and Articles of Association dated 17 July 2007, the Companies Act 2006 and "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)".

Objectives and activities

The charity's objects are:

Public benefit

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

TIGERS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

Achievements and performance

During the period we consider the following to be our major achievements.

Inclusion:

Women and Girls:

Primary Education:

Secondary Education:

Further & Higher Education:

Social:

TIGERS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

Public Benefit

In setting out our objectives and planning our activities, the Trustees have complied with the duty under the Charities Act 2011 to have due regard to the public benefit guidance published by the Charities Commission.

The main beneficiaries at this stage are the residents of Castleford and surrounding districts.

Financial review

During the year expenses exceeded income by £34,405 (2022- £148,158).

Going Concern

As detailed in note 1.2 of the financial statements, the balance sheet as at 30 November 2023 shows that the charity has net current liabilities of £145,468 and net liabilities of £139,147, which includes amounts due to Castleford Rugby League Football Club Limited of £155,597.

The Directors of Castleford Rugby League Football Club Limited have confirmed that they will continue to support the charity and will not withdraw support to the detriment of the third party creditors.

On this basis, the Trustees concluded it appropriate to prepare the financial statements on a going concern basis.

Reserves policy

The charity wishes to eventually build up the surplus funds not otherwise committed to a level that will allow it to cover anticipated running costs for twelve months.

At the year end the charity had negative unrestricted funds totalling £201,595 (2022: £136,444) and restricted funds totalling £62,448 (2022: £31,702).

Risk review

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

The foundation will seek to explore all opportunities to work with the local community in areas such as education, wellness, mental health, community inclusion, social isolation and educational and vocational pathways.

Structure, governance and management

The charity is a company limited by guarantee. The charity is governed by the Memorandum and Articles of Association dated 17 July 2007, the details of which are well known to the trustees.

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:

M Grattan

S Jennings R Pell L Shaw R A Hall (Appointed 15 March 2023 and resigned 15 February 2024) D Wilson (Appointed 1 April 2023)

Trustee recruitment and training

Trustees have the power to co-opt new trustees. New trustees receive help and advice from existing trustees and officials.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

TIGERS TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

The trustees' report was approved by the Board of Trustees.

M Grattan

Trustee

9 August 2024

TIGERS TRUST

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TIGERS TRUST

I report to the trustees on my examination of the financial statements of Tigers Trust (the charity) for the year ended 30 November 2023.

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 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act 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 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Independent Examiner, which is one of the listed bodies.

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.

Bretton Davis FCA of Hentons

Independent Examiner

124 Acomb Road York YO24 4EY

Dated: 9 August 2024

TIGERS TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 NOVEMBER 2023

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 40,463 155,050 195,513 8,076 162,401 170,477
Charitable activities 4 119,741 - 119,741 86,862 - 86,862
Total income 160,204 155,050 315,254 94,938 162,401 257,339
Charitable activities 5 232,520 117,139 349,659 238,198 167,299 405,497
Net income/(expenditure) (72,316) 37,911 (34,405) (143,260) (4,898) (148,158)
Transfers between
funds 7,165 (7,165) - - - -
Net movement in
funds (65,151) 30,746 (34,405) (143,260) (4,898) (148,158)
Reconciliation of funds:
Fund balances at 1 December
2022 (136,444) 31,702 (104,742) 6,816 36,600 43,416
Fund balances at 30
November 2023 (201,595) 62,448 (139,147) (136,444) 31,702 (104,742)

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

TIGERS TRUST

BALANCE SHEET

AS AT 30 NOVEMBER 2023

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current liabilities
Total assets less current liabilities
The funds of the charity
Restricted income funds
13
Unrestricted funds		 2023
£
£
6,321
81,251
8,759
90,010
235,478
(145,468)
(139,147)
62,448
(201,595)
(139,147)		 2022
£
£
715
22,831
6,924
29,755
135,212
(105,457)
(104,742)
31,702
(136,444)
(104,742)

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 November 2023.

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 9 August 2024

M Grattan

Trustee

Company registration number 06317256 (England and Wales)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

TIGERS TRUST

1 Accounting policies

Charity information

Tigers Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is The Jungle, Wheldon Road, Castleford, WF10 2SD.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)". 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 applying FRS 102 Update Bulletin 1 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.

1.2 Going concern

The balance sheet as at 30 November 2023 shows that the charity has net current liabilities of £145,468 and net liabilities of £139,147, which includes amounts due to Castleford Rugby League Football Club Limited which amounted to £155,597.

The Directors of Castleford Rugby League Football Club Limited have confirmed that they will continue to support the charity and will not withdraw their support to the detriment of the third party creditors.

On this basis, the Trustees concluded it appropriate to prepare the financial statements on a going concern basis.

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.

1.4 Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

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.

Resources expended are included in the Statement of Financial Activities on an accruals basis. Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of income and direct costs incurred on those activities.

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:

Computers 25% reducing balance

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 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.

1.9 Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

1 Accounting policies

(Continued)

1.10 Employee benefits

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

1.11 Retirement benefits

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

1.12 Creditors and provisions

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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
Restricted
funds
funds
2023
2023
£
£
Donations and gifts
21,463
-
Grants receivable
19,000
155,050
40,463
155,050
Donations and gifts
Castleford RLFC
20,539
-
Other
924
-
21,463
-		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
21,463
-
-
174,050
8,076
162,401
195,513
8,076
162,401
20,539
-
-
924
-
-
21,463
-
-		 Total
2022
£
-
170,477
170,477
-
-
-

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

3
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2023
2023
£
£
Grants receivable for core activities
The Rugby Football
League
17,000
-
Sky Try
-
-
Wakefield Council
-
-
Haribo
-
4,995
Nero Communications
-
2,000
SCL Education Group
-
64,813
Charities Trust
2,000
-
Burberry
-
20,000
Loughborough College
-
54,531
Sport Engalnd
-
8,711
Other
-
-
19,000
155,050		 Total
Unrestricted
Restricted
Total
funds
funds
2023
2022
2022
2022
£
£
£
£
(Continued)
17,000
-
9,328
9,328
-
-
40,000
40,000
-
7,976
53,543
61,519
4,995
-
-
-
2,000
-
-
-
64,813
-
31,837
31,837
2,000
-
-
-
20,000
-
13,991
13,991
54,531
-
13,702
13,702
8,711
-
-
-
-
100
-
100
174,050
8,076
162,401
170,477		 Total
Unrestricted
Restricted
Total
funds
funds
2023
2022
2022
2022
£
£
£
£
(Continued)
17,000
-
9,328
9,328
-
-
40,000
40,000
-
7,976
53,543
61,519
4,995
-
-
-
2,000
-
-
-
64,813
-
31,837
31,837
2,000
-
-
-
20,000
-
13,991
13,991
54,531
-
13,702
13,702
8,711
-
-
-
-
100
-
100
174,050
8,076
162,401
170,477
170,477

There are no unfulfilled conditions or other contingencies attached to these grants. The charity did not benefit directly from any other forms of government assistance.

4 Income from charitable activities

Dance
activities
Rugby
activities
Other
activities
Primary
school
packages
2023
2023
2023
2023
£
£
£
£
Other income
24,580
77,947
692
16,522
Analysis by fund
Unrestricted funds
24,580
77,947
692
16,522		 Total
2023
£
119,741
119,741		 Total
2022
£
86,862
86,862

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

4 Income from (Continued)
charitable activities
Previous year: Dance Rugby Other Primary
Total
activities activities activities school
packages
2022 2022 2022 2022 2022
£ £ £ £ £
Other income 20,956 53,931 2,305 9,670 86,862
Analysis by fund
Unrestricted funds 20,956 53,931 2,305 9,670 86,862

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

5 Charitable activities

Rugby
activities
Dance
activities
School
Activities
BTEC
Education
2023
2023
2023
2023
£
£
£
£
Staff costs
3,348
23,304
16,341
-
Equipment
1,354
-
-
-
Pitch hire
3,742
-
-
-
Other office costs
-
-
-
12,310
Repairs and maintenance
-
-
-
4,308
Coaching
1,600
1,540
524
-
Equipment hire
6,024
-
-
-
Kit costs
-
-
-
-
Other motor/travel costs
11,975
-
-
4,551
Administration costs
1,974
-
-
-
Sundries
12,599
725
-
10,293
Matchday costs
2,600
-
-
-
Medical costs
14,930
-
-
-
60,146
25,569
16,865
31,462
Share of support costs (see
note 6)
82,271
27,770
18,418
78,221
Share of governance costs
(see note 6)
3,558
1,201
796
3,382
145,975
54,540
36,079
113,065
Analysis by fund
Unrestricted funds
141,901
54,540
36,079
-
Restricted funds
4,074
-
-
113,065
145,975
54,540
36,079
113,065		 Total
2023
£
42,993
1,354
3,742
12,310
4,308
3,664
6,024
-
16,526
1,974
23,617
2,600
14,930
134,042
206,680
8,937
349,659
232,520
117,139
349,659		 Total
2022
£
120,537
-
4,670
10,500
11,715
4,110
19,433
29,667
10,450
5,782
13,771
4,820
-
235,455
161,118
8,924
405,497
238,198
167,299
405,497

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

5 Charitable activities

(Continued)

For the year ended 30 November 2022

Rugby
activities
Dance
activities
School
Activities
BTEC
Education
£
£
£
£
Staff costs
83,866
20,539
16,132
-
Pitch hire
4,670
-
-
-
Other office costs
-
-
-
10,500
Repairs and maintenance
120
-
-
11,595
Coaching
-
3,690
420
-
Equipment hire
4,462
-
-
14,971
Kit costs
29,667
-
-
-
Other motor/travel costs
9,114
-
-
1,336
Administration costs
5,782
-
-
-
Sundries
13,728
43
-
-
Matchday costs
4,820
-
-
-
156,229
24,272
16,552
38,402
Share of support costs (see note 6)
110,169
14,865
8,690
27,394
Share of governance costs (see note 6)
6,102
823
482
1,517
272,500
39,960
25,724
67,313
Analysis by fund
Unrestricted funds
150,740
39,960
25,724
21,774
Restricted funds
121,760
-
-
45,539
272,500
39,960
25,724
67,313		 Total
2022
£
120,537
4,670
10,500
11,715
4,110
19,433
29,667
10,450
5,782
13,771
4,820
235,455
161,118
8,924
405,497
238,198
167,299
405,497

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

6 Support costs allocated to activities

Staff costs
Depreciation
Bank charges
Insurance
Other office costs
Staff training
Consultancy costs
Governance costs
Analysed between:
Rugby activities
Dance activities
Primary school packages
Education		 2023
£
152,607
2,822
343
632
3,814
2,050
44,413
8,936
215,617
85,829
28,971
19,214
81,603
215,617		 2022
£
90,506
992
1,025
582
1,630
1,391
64,992
8,924
170,042
116,271
15,688
9,172
28,911
170,042

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
11
2023
£
176,821
15,281
3,498
195,600		 2022
Number
10
2022
£
192,178
16,064
2,801
211,043

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

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

9 Taxation

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

10 Tangible fixed assets

Cost
At 1 December 2022
Additions
Disposals
At 30 November 2023
Depreciation and impairment
At 1 December 2022
Depreciation charged in the year
Eliminated in respect of disposals
At 30 November 2023
Carrying amount
At 30 November 2023
At 30 November 2022
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income		 Computers
£
954
8,428
(954)
8,428
239
2,107
(239)
2,107
6,321
715
2023
2022
£
£
68,692
10,222
12,559
12,609
81,251
22,831
2023
2022
£
£
169,824
123,842
39,514
140
26,140
11,230
235,478
135,212

11 Debtors

12 Creditors: amounts falling due within one year

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 Incoming Resources Transfers At 30
December resources expended November
2022 2023
£ £ £ £ £
Men's weight management 6,910 - - - 6,910
Sport for Change 9,135 - - - 9,135
Go Higher 7,887 - - - 7,887
Sky Try 605 - (605) - -
Tigers College - 119,344 (113,065) - 6,279
The Changing Room 7,165 - - (7,165) -
Together Fund - 8,711 - - 8,711
Let's Communicate - 6,995 (3,469) - 3,526
Burberry Inspire Programme - 20,000 - - 20,000
31,702 155,050 (117,139) (7,165) 62,448
Previous year: At 1 Incoming Resources Transfers At 30
December resources expended November
2021 2022
£ £ £ £ £
Men's weight management 6,910 - - - 6,910
Sport for Change 9,135 - - - 9,135
Go Higher 7,887 - - - 7,887
Sky Try 1,503 40,000 (40,898) - 605
WMDC Active and Inspired - 53,543 (53,543) - -
Tigers College - 31,837 (31,837) - -
The Changing Room 7,165 - - - 7,165
Return to Play 4,000 - (4,000) - -
Kickstart Scheme - 18,319 (18,319) - -
Lions Development and
Inclusion Programme - 5,000 (5,000) - -
Loughborough College - 13,702 (13,702) - -
36,600 162,401 (167,299) - 31,702

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

TIGERS TRUST

13 Restricted funds

(Continued)

Men's Weight Management - Back Onside

A programme to aid weight management, improve physical activity levels and instil healthy eating habits in men of all ages. Delivered in partnership with Wakefield MDC and the RFL, this programme has seen strong success, with demonstrable changes in lifestyles, activity, nutrition and mental wellbeing for all the participants.

Sport for Change

Funded by Sport Relief, 'Sport for Change' aims to improve engagement in sport as well as an increased awareness of current lifestyle issues prevalent amongst young women in the area. The project will use a range of sport delivery sessions and interactive workshops to cover topics such as drug awareness, sexual health, teenage pregnancy and community cohesion. Coordinated with Wakefield Council, Leeds City Council, West Yorkshire Police and Youth Services, the sessions aim to increase an understanding of lifestyle issues young girls may face to ensure they can make informed choices for the future. The programme has been devised by the Tigers Trust and will be delivered, predominantly during term time as well as via after school sessions, by its community staff. Using the rugby league club's high-profile brand and community standing it hopes to reach a demographic that is often regarded as hard to reach.

Go Higher

Working closely with Airedale Academy the Go Higher project focuses on young people aged 16-18, primarily from Ferry Fryston and Airedale, to raise levels of aspiration amongst young people and their families.

Using bespoke workshops alongside practical delivery, the project also facilitates the understanding of the relevance and benefits of educational attainment and that achievable goals can be set and met.In one of the most deprived (by all measures of health, economic and social indices) areas of the district will challenge misconceptions and support opportunities to develop skills and resilience to transition to higher education.

Sky Try

Sky Try, funded by the RFL and Sport England, continued to enhance its impact within Primary and Secondary schools across the Wakefield and surrounding districts. Focusing on multi-sport and rugby league activity for boys and girls, the programme reached thousands of new young people supporting their physical literacy, large motor skill development as well as access to the Community Club game.

WMDC Active and Inspired

Active and Inspired aims to improve the health, wellbeing and access to sport in Airedale, Fryston and Whitwood wards of Wakefield. The programme targets some of the most disadvantaged areas in the county. Our targeted intervention reaches out to those people who typically have limited access to sporting facilities, expertise and wellbeing support.

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

13 Restricted funds

(Continued)

Tigers College

In conjunction with SCL Education and Training, the Tigers College programme offers access to nationally recognised qualifications at Level 2 and 3 for young people seeking further education opportunities. There is also a DISE programme, which is for the pupils on the Diploma of Sporting Excellence.

The Changing Room

In partnership with the West Yorkshire Violence Reduction Unit, 'The Changing Room' project aims to intervene with young people most at risk of violence (committing and receiving) in the District through specialist intervention sessions and educational support.

Return to Play

Return to Play, funded by the RFL and Sport England, aims to help certain groups of people return to sport who were being disproportionately affected by the pandemic.

Kickstart Scheme

The Kickstart Sheme, funded by the UK Government and the RFL, provides funding to employers to create jobs for 16 to 24 year olds on Universal Credit who are at risk of long term unemployment.

Burberry Inspire Programme

This programme has not started as at 30 November 2023.

Together Fund

The RFL's Together Fund forms part of the wider Sport England support package, continuing on from The Tackling Inequalities Fund, for further onward distribution for community organisations. The Together Fund has been created to try and help reduce the negative impact on activity levels due to COVID-19 and the costof-living crisis in under-represented groups with a specific focus on:

14 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 Transfers At 30
December resources expended November
2022 2023
£ £ £ £ £
General funds (136,444) 160,204 (232,520) 7,165 (201,595)
Previous year: At 1 Incoming Resources Transfers At 30
December resources expended November
2021 2022
£ £ £ £ £
General funds 6,816 94,938 (238,198) - (136,444)

TIGERS TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023

15 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
Fund balances at 30 November 2023 are represented by:
Tangible assets 6,321 - 6,321
Current assets/(liabilities) (207,916) 62,448 (145,468)
(201,595) 62,448 (139,147)
Unrestricted Restricted Total
funds funds
2022 2022 2022
£ £ £
Fund balances at 30 November 2022 are represented by:
Tangible assets 715 - 715
Current assets/(liabilities) (137,159) 31,702 (105,457)
(136,444) 31,702 (104,742)

16 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

The staff included in note 8 of the accounts are employed by Castleford Rugby League Club. The staff salaries and other costs originally paid are recharged from the club to the charity each month. At the year-end £155,597 (2022: £116,472) was outstanding to the Rugby Club.