Company registration nurnber: 06316284 Charity registration number- 1122462 Dewsbury Rams RLFC Trust (A cornpany limited by guarantee) Annual Rep)rt and Financial Statements for the perrod from 27 November 2021 to 30 November 2022 •ACAWFCR* 2fJoex2023 C014PANES HQJSÈ
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Dew$bury Rams RLFC Trust Contents Twstee5' R¢pw)rt Ito2 Independent Examinerf5 R¢port Staiemeni of Financial Aclivilies Balance Sheet NoS to the Financial StatemenLS 6t0 12
Dewsbury Rams RLFC Trust Trustees. Report The tnjstees, who are directors for the purposes of company law. present the ar1 report togeiher with the financial stsiements of the charitsble MpanY for the period ended 30 November 2022. Objectives and activities Objec15 andoinls The prin¢ipal.objectiYe of the charity continu¢s to be to promote community participation in healthy recreation and the proTnoiion of healthy lifestyles by providing facilities for people to participate in Rugby Leagu¢ hnd other sporting a¢iivities for the public benefit in line with Charity Commission fjuidance in both the short tem] in regards to this year and in ihe longer rn) io continue the same strniegy. Objecilvu. sIre81e5 and 4ciivines Post pandemic the stsdium Can now be fully utilised with the 4G pitrhes being ful]y ai our disposal. The closure of the faciliiies in recent years was a major negative factor in provtding the objeciives Sel out above, but there is now a positive drive to achieve these aims. As such, some of the surpluses that have been built up over the yeats can now be slowly and prudently released over the longer iern) and accessed io rther achieve the charity's aims and objectives. To achieve these 51ated aims and objectives in a coordinated manner li is necessary lo build up a rnodest level of resetryes in the short temi. There are plans for h¢)0[ camp5 to be held and ¢ar Ix1 sales to continue and the level of achievem¢nt of ihe aims will be dependent on the continuing incorne from such fund raising. Public benef41 The trustees confiryn that they have complied with the requirements of sKtion 17 of the Charities Acr 2011 to have du¢ regard to the public benefil guidance published by the Chartty Coilmissiffi for Egland and Wales. Fingne&&l review Th¢ surplu5 for the year of £10,113 h&s increased the reserves of the trusi from £14,146 * the start of the year to £24259 at 30 November 2022. Policy on reserves We plan to utilise the stsdium and 4G pitches and increase the outreach work for which the wrpluses have been built up. Trusttt$ and orricers The trustees and offK¢rs s¢rving during th¢ year and since the year end were as follows". TTUStees: A D J Farrow M A Sawyer R Waddington M Fentem Structur¢ governance and management N&thre ofgoverning documenl Memorandum and Articles of Association d¢d 18 Juty 2007. ReeruiimÉn( qnd appoinlment oftruslees The trustees are selected for iheir commitsnent to the Dewsbury area, for their appreciation of health i55ue5 and for their underst2ndiDg of how the sEK)rt of rugby league can be besi used for educational benefit. Page I
Dewsbury Rams RLFC Trust Trnstees, Report Srn311 compani¢5 provision statement This report has been prepared in accordance with the small companies regime underthe Cornpanies Act 2¢W6. The annual report was approved by the truMees of ihe Cl on 21 Augusi 2023 and signed on its behalf by: M A Sawyer TTUStee Page 2
Dewsbury Rams RLFC Trust Independent ELgTniner's Report to the tnjstees of Dewsbury Rams RLFC Trust ('the Company,) I report to the charity tru51ees on my examination of the accounts of the charity for the year ended 30 November 2022 which are Set out on pages 5 to 12. Responsibilitles and basi$ of report A5 the ¢harity's trustees of the Company (and also its directors for the PUfFKFSeS of company law) you are responsible for th¢ preparation of the accounts in accordance with the requirements of th¢ Compani¢s Act 2006 ('the 2006 A¢t'). Having satisfied myself that the a¢¢ounts of the Company aTe nol required to audited under Part 16 of the 2006 A¢1 and are eligible for independent examinaiion, I report in respKi of my examination of your charity's accounts as Carried out under seciion 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed ihe Directions giv¢n by the Charity Commission under seciion 145{5Xb) of the 201 l Act. Independent txarniTrer'5 Stalement I have completed my examination. I cortfirni that no matterts have come ¢0 my attention in tonnectiort with ihe examination giving m¢ cause to believe.. l. a¢counting records were not kept in respeci of Dewsl¥Jry Rams RLFC Tnjst as required by section 386 of the 2006 Act; or 2. the accounts do noi accord with those records. or 3. th¢ ac¢ounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a'ttue and fatr view, which is not a rnatter cortsidered as part of an rndepeftdent examination. or 4. the accounts have not been prepared in accordance with the methods and principles of the Sthtement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their 8c¢ounts in (OrdCe with the Financial Rewjrting Stsndard applicable in the UK and Republic of Ireland (FRS 102)1- I have no concerns and have come acn)55 no other matteTS in ¢onn¢ction with the exarnination to which attention Should be drawn in thi5 report in order to enable a proper undetstsnding of the accounts io be reached. kFCA Independe Examiner Watson Buckle Limiied Chartered Accountants Brddford 21 Augusi 2023 Page 3
Dewsbury Rams RLFC Trust Statement of FiDaneial Activities for the Period from 27 November 2021 to 30 November 2022 (Including Income and Expendire Account) Unr¢stri¢ted fuDd$ Totsl 29 November 2020 to 26 November 2021 Total 30 November 2022 General Nole Incom¢ and endowments fro Charitable activities Other income 51,519 51,519 29,720 17,206 Total income and emdowments 51.519 51.519 46,926 Expenditure Charitable activities (41.406) (41.4061 (45,102) Ntt movement in funds 10.113 10.113 1,824 Reconciliation of funds Toial funds brought foNard 14,146 14,146 12,322 Total funds Caled forward 24,259 24,259 14,146 There are no recognised gains or losses for the year other than the results al)ove. The notes on pages 6 to 12 fom an iniegral part of these financial statements. Page 4
Dewsbury Rams RLFC Trnst (Registration number: 06316284) Balance Sheet as at 30 November 2022 2022 2021 Noie Fixed assets Tangible asseis 2,266 3.021 Curreit assets Debtors Cash at bank and in hand 40,436 350 14.195 21.071 40,786 35.266 Creditors: Amounts falling due withiTr one yur (6.460 (8.141 Net furrent ets 34.326 27.125 Total assets less current liabilities 36,592 30,146 (16,000 14.146 Creditors: Amounts fallillg dye after More th8D one ye*r 10 {12,333) Net assets 24,259 Funds of the charity: Unrestricted income funds Unr¢5tricted fvnd5 24.259 14,146 Total fund5 24,259 14.146 For the financial period eTMJing 30 November 2022 the charity was enlitl¢d to exemption from audit under Section 477 of ihe Companies Act 2006 relating to Small companies. Directors. respon5ibilities'. The members have not required th¢ charity to obtsin an audit of its accounts for the period in question Ln accordance with section 476. and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the prepardiion of accounts. These financial statements have been wepared in accordance wilh ihe special provisions relating to companies subject to th¢ small companies regime within Part 15 of the Companies Aci 21)06. The financial 5tst¢rnents on pages 4 to 12 wtre approved by the trustees. and authorised for issue on 21 August 2023 and signed on their behalf by.. M A Sawyer Trustee Th¢ notes on pages 6 to 12 fonn an integrnl part of these financial slatements. Page 5
Dewsbury R2m$ RLFC Trust Notes to the Financial Statements for the Period from 27 November 2021 to 30 November 2022 I Charity status The charity is a company limited by 8uaranttt ar consequently does nor have share capitsl. Each of the trustees is liablc to contribute an arnount not exceeding £1 O iowards the assets of the charity in the event of liquidation. These financial ststements were authorised for issue by the tnJ5tees on 21 Augusi 2023. The address of the registered is: Tetley's Stadium Owl Lane Dewsbury West Yorkshire WF127RH 2 Aceounting policies Summ#ry of signifrtt acco¢18 polities ad key aeeounting estimates The principal accounthng policies applied in the preparniion of these financial statements are sd out below. These policies hav¢ been consistently applied w #ll the years presente(I, wiless otherwise srawl. Statemtnt of compliaTr¢e The financial stsiements have been prepared accordance with Accounting and Reporting by Charities.- Statement of Recommended Practice applicable io charilies Preparing their accounis in accordan¢e with the Financial Reporting Standard applicable in ihe UK and Republic of Ireland (Chariiies SORP {FRS 102). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companie5 Ad 2006. Basis of preparation Th¢ finon¢ial statements ha¥¢ been prepared under the historical cost convention in atrdance with applicable United Kingdorn Accountin8 Stsndards. A surnmary of the principal xcounting policies. which have been applied con5iStently, except where noted, is set out below. The company's fvn¢tiOTl and presentstion Currency is pounds sterling. Coing concern The trustees consider that there are no material uncertainties at the charity's ability to continue as a going ¢onc¢rn nor arty significant areas of uncertainty that affect the Carrying value of assets held by the charity- Exemption from PTtparing a cash Ilow sl*t¢ment The charity opted to early adopt Bulletin I publish¢d on 2 Febnwy 2016 and have therefore not included a cash flow statement in these financial stat¢m¢nts. Fund strncture Unrestrjcd income funds are general funds that are available for use at the truste¢s' discretion in furtheran¢e of the objectives of the charity. Income and eNdowm¢nts All income is recognised once the charity has entitlement to the income. it 15 probable that the income will be received and the amount of the income rcl¥able be measured r¢liably. Page 6
Dewsbury Rams RLFC Trust Notes to the Finan¢ial Statements tor the Period from 27 November 2021 to 30 November 2022 ITrv¢$iméni lftcome Interest on fijnds held on deposit is included when receivable and the amOLt Gan be m¢&sured by the charity. Expenditure All expendire 1$ recognised once there is a legal or constnxtive obligation lo that expendiDJre. it is probable settlement is required and the amount can be measured reliably. All costs are allOted to the applicable ¢xpendifure heading that aggregaie similar costs to that caiegory. Where costs cannot k directly allributed to panicular headings they have been allocated on a blS consistent wkth the use of resources, wilh central stsff cosrs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support Costs gre allocated based on th¢ spread of stsff costs. Chori¢able Uclivili Charitable expenditure comprtses those Costs incurred by the charity in the delivery of its aciivities and services for its ben¢fi¢iarie5. It includes both costs thai can be allocated directly 10 such activitie5 and those costs gf an indirect nature necessary to support them. Governrnent grants Grdnts are recognised when there is reasonable assuran¢¢ the enuty will ¢omply with the conditions attaching to thetn and the grants will be received. Grants are measured at the fair value of the &sset received or receivable. Taxation The charity is considered 10 pass the iesrs set oui in Pardgraph I Schedule 6 of ihe Finance Act 2010 and therefore it rneetS the definilion of a charitable company for UK corporation tax purposes. Accordingly, the charity is poientially exempt from taxation in respect of incorn¢ or capitsl gains received within categories covered by Chapter 3 Part I l of the Corporaiion Tax Act 2010 or Section 256 of the Taxaiion of Chargeable Gains Act 1992, the exrent that such income or gains aT¢ applied ¢xclusively to ¢hwritsble Pur5¢5. GoverThan¢e Costs These include ihe costs allribuiable io the charity's compliance with consirlutional and statuw requirements. including audiL Strategi¢ rnanagemeni and rrnstees. meetings and reimbutsed expenses. Debiors Debtors are recognised initially when become due ai the transaction price. They are subsequently measured at amortised cosi using the effectkve interest rat¢ m¢thod, less provision for impaiTment. A provision for impaimienl of debtors is established when there is objeciive evideTKe that the charity Iwll not be able io collect all amounts due according to the original iernis of the debtors. Cash and cash equivalents Cash and cash ¢quivalents comprise cash on hand and call deposi and other short-ierim hIlY liquid investrnents that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Creditors Creditors are obligations to pay for goods and servites th* have been a¢quired by th¢ ¢harity. Creditors are initially recognised at the transaction pri¢e and subsequently measured at amortised cost Using the effective interest method. Page 7
Dewsbury Rams RLFC Trust Notes to the Financial Statements for the Period from 27 November 2021 to 30 November 2022 Fimn¢ial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial in51rurnents. Basic rinancial instruments ar¢ initially recognised ai transaclion value and subsequently measured at their 5ettlemenl value. Tangible fixed a55et5 Individual fixed assets are initially recorded at COSL less any subsequeni accumulat¢d depr¢¢iation and subsequent accumulated impaiTment losses. Depreciation and amortisation D¢preciation 15 provided on tangible fixed assets so as lo writ¢ off the cost or valuatkon. less any estimated residual valu¢, over their expected useful e¢onomic lif¢ as follows.. Asset class Office equipment Depreciation method aDd rate straight line 3 Income Irorn ¢hTltable activitie5 Unrestricted funds GeDeral Total 2022 Total 2021 Fundraising income 51,519 51,519 29,720 4 Other income Total 2022 Total 2021 Grants receivable Other interest receivable 16.718 488 17.206 P8g¢ 8
Dewsbury Rams RLFC Trust Notes to the Financial Statements for the Period from 27 November 2021 to 30 November 2022 S Expenditure on charitable aetivilies Unrestric¢¢d fund5 General Total 2022 Total 2021 Note Staff ¢osts r¢¢harged Allo¢ai¢d supp)rt costs Governance costs 14,971 23,945 2.490 14.971 23.945 2,490 41.406 12.568 30.072 2,462 41,406 45.102 l Analysts ofgovernante *nd SUprt eosts Governance ¢0sts Unrutrieted rund$ Genernl Total 2022 Total 2020 Independeni examiner ftts Examinaiion of the financial stsrements 2,490 2.490 2,462 2.462 2.490 2.490 Allocgted Support costs Unrtstrieted funds Totsl 29 November 2020 to 26 ]Yovemb¢T 2021 Total 30 November 2022 General Rates Light, heat and power Insurance Repairs and maintenance Bank interest payable Bank charges Depreciation Kirklees share 69 6234 3.793 9J34 420 69 6,234 3.793 9,334 420 315 6,750 .095 488 83 755 2,325 30,072 755 3.225 755 3.225 23,945 23,945
Dewsbury Rams RLFC Trust Notes to the Financial Stalements for the Period from 27 IYovemb¢r 2021 to 30 November 2022 6 Trustees remuneration and expenses No ttwstees. nor any persons connected with them. have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from th¢ Charity during the year. 7 Tangible fixed assets Furnitre and equipment Total C05t At 27 Novemb¢r 2021 3.776 3,776 At 30 November 2022 3.776 3.776 Depreciatio At 27 November 2021 Charge for the year 755 755 755 755 At 30 November 2022 1,510 1,510 Iytt book value At 30 Nov¢rnb¢r 2022 2,266 2.266 At 26 Nov¢mb¢r 2021 3.021 3.021 8 Debtors 2022 2021 Prepayments Other debtors 453 13,742 40,436 14.195 9 Creditor$: amounts falling due within on¢ year 2022 2021 Bank loans Trade creditors Ac¢ruals 4,000 4,000 1,753 2,388 2.460 6,460 8.141 10 Creditor5: amouAts falling due after otte year 2022 2021 Bank loans 12.333 16,000 Page 10
Dewsbury Rams RLFC Trust Notes to the Financial Statements for the Period from 27 November 2021 to 30 November 2022 11 Funds Balance at 27 November 2021 Balance at 30 Nov¢rnber 2022 IDeoming resourees Resources expended Unrestricted General 14.146 51,519 41.406 24,259 B¥l*n¢t at 29 November 2020 Balance at 20 November 2021 Incoming resources Resourees expended Unrestricted General 12.322 14,146 Pagell
Dewsbury RanTr$ RLFC Trnst Notes to the Finaneial Statements for th¢ Period from 27 November 2021 to 30 November 2022 12 Anlysl$ of net asse1$ between fwnds Unrestricted funds Gemeral Totsl funds at 30 November 2022 Tangible fixed &5sets Current assers Current liabilities Creditors over l year 2.266 40,786 (6,460) (12,333) 2.266 40.786 (6,460) (12,333) Total nei assets 24.259 24,259 Unrestricted funds Getteral Total lund$ at 26 November 2021 Tangible fixed assets Current assets Current liabilities Creditors over l year 3.021 35,266 (8.141) 3,021 35,266 (8,141) 16,000) Total n¢t a5s¢ts 14,146 14.146 13 Rtlated prty trnnsgttions During the perlod the Charity made ihe following related party transactions.. Dewsbmry Rams RLFC (Holdings) Limited (The charity is controlled by the trustee4 ttvo of which are also directOTS of Dewsbury Rams RLFC (Holdtngs) Limited.) Expenditure of £34,401 has been recharged from Dewsbury Rams RLFC (Holdings) Limiied. At the balance sheet date the amount due from Dewsbury Rams RLFC (Holdings) Limited w&$ £40.436 (2021- £13.742). Page 12