Company registration number: 06316284 Charity registration number: 1122462
Dewsbury Rams RLFC Trust
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 November 2024
Dewsbury Rams RLFC Trust
Contents
| Trustees' Report | 1 to 2 |
|---|---|
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 11 |
Dewsbury Rams RLFC Trust
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 30 November 2024.
Objectives and activities
Objects and aims
The principal objective of the charity continues to be to promote community participation in healthy recreation and the promotion of healthy lifestyles by providing facilities for people to participate in Rugby League and other sporting activities for the public benefit in line with Charity Commission Guidance in both the short term in regards to this year and in the longer term to continue the same strategy.
Objectives, strategies and activities
Some of the surpluses that have been built up over the years are now being slowly and prudently released over the longer term and accessed to further achieve the charity’s aims and objectives. To achieve these stated aims and objectives in a coordinated manner it is necessary to build up a modest level of reserves in the short term. There are ongoing plans for school camps to be held and car boot sales to continue and the level of achievement of the aims will be dependent on the continuing income from such fund raising.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
The deficit for the year £12,654 has decreased the reserves of the trust from £18,174 at the start of the year to £5,520 at 30 November 2024.
Policy on reserves
We plan to utilise the stadium and 4G pitches and increase the outreach work for which the surpluses have been built up.
Plans for future periods
Aims and key objectives for future periods
There are plans for school camps to be held and car boot sales to continue and the level of achievement of the aims will be dependent on the continuing income from such fund raising.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: A D J Farrow M A Sawyer R Waddington M Fentem (resigned 1 April 2024)
Structure, governance and management
Nature of governing document
Memorandum and Articles of Association dated 18 July 2007.
Page 1
Dewsbury Rams RLFC Trust Trustees, Report Recriiiiiiieiil Iiiiil appoiiiliiieiil of Iriislees The trustees are selected foi. their coini)iitinent to the Dewsbury area, foi. their appi'eciation of lieallh issues and for their undei'standing of how the spoi't of Rugby League can be best used foi. educational benefit. The annual i'eport was appi'oved by tlie ti'ustees of the chai-ity on 5 August 2025 and signed on its behalf by: M A Sawyei. Trustee Page 2
Dewsbury Rams RLFC Trust Independent Examiner's Report to the trustees of Dewsbury Rams RLFC Trust ('the Company,) I report to the charity trustees on iny exainination of the accounts of the charity foi. the year ended 30 November 2024 which are set out on pages 5 to I l. Respoll5ibilities and basis of report As the charity's trustees of the Coinpany (and also its directors for the purposes of company law) you are responsible for the prepai'ation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied Inyself that the accounts of the Coinpany al'e nol r¢quired to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of iny exainination of youi. chai'ity's accounts as carried out under sectioii 145 of the Charities Act 2011 ('the 201 l Act,). In cai'iying out iny exainination I have followed the Direction5 given by the Charity Cominission under Section 145(5)(b) of the 201 l Act. Independent examiner's statement I have coinpleted my exainination. I confinn that no matters have come to my attention in connection with the examination giving ine cause to believe.. accounting i'ecords were not kept in respect of Dewsbury Rams RLFC Trust as I'equired by section 386 of the 2006 Act. or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requireinents of section 396 of the 2006 Act other than any i'equireinent that the accounts give a 'ti'ue and fair view, which is not a mattel. considered as part of an independent exainination. or 4. the accounts have not been prepared in accoi'dance with the methods and principles of the Stateinent of Recoinmended Practice for accounting and repoiting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concei'ns and have come across no oth¢r matters in connection with the examination to which attention should be di'awn in this i'epoit in order to enable a proper undei'standing of the accounts to be reached. ark C Wilcock FCA Independent Examiner Watson Buckle Liinited Chartered Accountants Bradfoi'd 5 August 2025 Page 3
Dewsbury Rams RLFC Trust
Statement of Financial Activities for the Year Ended 30 November 2024 (Including Income and Expenditure Account)
| Note Income and endowments from Charitable activities 3 Other income 4 Total income and endowments Expenditure Charitable activities 5 Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds General £ 55,157 - 55,157 (67,811) (12,654) 18,174 5,520 |
Total 2024 £ 55,157 - 55,157 (67,811) (12,654) 18,174 5,520 |
Total 2023 £ 60,232 1,840 |
|---|---|---|---|
| 62,072 (68,157) |
|||
| (6,085) | |||
| 24,259 | |||
| 18,174 |
There are no recognised gains or losses for the year other than the results above.
The notes on pages 6 to 11 form an integral part of these financial statements. Page 4
Dewsbury Rams RLFC Trust (Registration number: 06316284) Balance Sheet as at 30 November 2024 2024 2023 Note Fixed assets Tangible assets 756 Current as5et5 Debtoi's Cash at bank aiid in l)and 16,650 744 31,578 17,394 31,582 Ci'editors: Amounts falling due ivithiii one year 8,297) (6,586) Net current assets 9,097 24,996 Total assets less cui'rent liabilities 9,853 26,507 Creditors: Amounts falling due after more than one year 10 (4,333) (8,333) Net assets 5,520 18,174 Fund5 of the charity: Unresti'ieted income fund5 Unrestricted funds 5,520 18,174 Total funds 5,520 18,174 For the financial year ending 30 Noveinbei- 2024 the charity was entitled to exemption fi'oin audit undei. section 477 of the Coinpanies Act 2006 I'elating to sino11 coinpanies. Dii'ectors, responsibilities.. The meinbei's have not i'equired the chai'ity to obtain an audit of its account5 for the year in question in accordance with section 476. and The dii'e¢loi's acknowledge tlieii. responsibilities for coinplying with the i'equii'einents of the Act witli i'espect to accouiiting I'ecords and the preparation of accounts. The financial stateinents on pages 4 to I I wei'e appi-oved by the trustees, and autliorised for issue on 5 August 2025 and signed on their behalf by: MASa Ti-u5tee yei. Tl)e notes oli pages 6 to I I forin an integi'al pai'l of these financial state]entS. Page 5
Dewsbury Rams RLFC Trust
Notes to the Financial Statements for the Year Ended 30 November 2024
1 Charity status
The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
These financial statements were authorised for issue by the trustees on 5 August 2025.
The address of the registered office is: Flair Stadium Owl Lane Dewsbury West Yorkshire WF12 7RH
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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 (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention in accordance with applicable United Kingdom Accounting Standards. A summary of the principal accounting policies, which have been applied consistently, except where noted, is set out below.
The company's functional and presentation currency is pounds sterling.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Exemption from preparing a cash flow statement
The charity has taken advantage of the exemption and has not included a cash flow statement in these financial statements.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 6
Dewsbury Rams RLFC Trust
Notes to the Financial Statements for the Year Ended 30 November 2024
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Government grants
Grants are recognised when there is reasonable assurance that the entity will comply with the conditions attaching to them and the grants will be received.
Grants are measured at the fair value of the asset received or receivable.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses.
Debtors
Debtors are recognised initially when they become due at the transaction price. They are subsequently measured at amortised cost using the effective interest rate method, less provision for impairment. A provision for impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the debtors.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments 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 services that have been acquired by the charity. Creditors are initially recognised at the transaction price and subsequently measured at amortised cost using the effective interest method.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Page 7
Dewsbury Rams RLFC Trust
Notes to the Financial Statements for the Year Ended 30 November 2024
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Office equipment
Depreciation method and rate 20% straight line
3 Income from charitable activities
| Fundraising income 4 Other income |
Unrestricted funds General £ 55,157 |
Total 2024 £ 55,157 |
Total 2023 £ 60,232 |
|---|---|---|---|
Grants receivable
| Total | Total | |
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| - | 1,840 |
Page 8
Dewsbury Rams RLFC Trust
Notes to the Financial Statements for the Year Ended 30 November 2024
5 Expenditure on charitable activities
| Note Staff costs recharged Allocated support costs 5.1 Governance costs 5.1 |
Unrestricted funds General £ 12,091 53,020 2,700 67,811 |
Total 2024 £ 12,091 53,020 2,700 67,811 |
Total 2023 £ 12,137 53,474 2,546 |
|---|---|---|---|
| 68,157 |
5.1 Analysis of governance and support costs
Allocated support costs
| Rates Light, heat and power Insurance Repairs and maintenance Bank interest payable Bank charges Depreciation Kirklees share Others Governance costs Independent examiner fees Examination of the financial statements |
Unrestricted funds General £ 2,549 23,646 6,943 15,599 263 102 755 3,150 13 53,020 Unrestricted funds General £ 2,700 2,700 |
Total 2024 £ 2,549 23,646 6,943 15,599 263 102 755 3,150 13 53,020 Total 2024 £ 2,700 2,700 |
Total 2023 £ 3,696 25,603 5,460 14,342 362 106 755 3,150 - |
||
|---|---|---|---|---|---|
| 53,474 | |||||
| Total 2020 £ 2,546 2,546 |
Page 9
Dewsbury Rams RLFC Trust
Notes to the Financial Statements for the Year Ended 30 November 2024
6 Trustees remuneration and expenses
No trustees, 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 the charity during the year.
7 Tangible fixed assets
| 7 Tangible fixed assets |
||||
|---|---|---|---|---|
| Cost At 1 December 2023 At 30 November 2024 Depreciation At 1 December 2023 Charge for the year At 30 November 2024 Net book value At 30 November 2024 At 30 November 2023 8 Debtors Other debtors 9 Creditors: amounts falling due within one year Bank loans Trade creditors Accruals 10 Creditors: amounts falling due after one year Bank loans |
Furniture and equipment £ 3,776 3,776 2,265 755 3,020 756 1,511 2024 £ 16,650 2024 £ 3,998 1,599 2,700 8,297 2024 £ 4,333 |
Total £ 3,776 3,776 2,265 755 3,020 756 1,511 2023 £ 31,578 |
||
| 3,776 | ||||
| 2,265 755 |
||||
| 3,020 | ||||
| 756 | ||||
| 1,511 | ||||
| 2024 £ 16,650 2024 £ 3,998 1,599 2,700 8,297 2024 £ 4,333 |
||||
| 2023 £ 4,000 - 2,586 |
||||
| 6,586 | ||||
| 2023 £ 8,333 |
Page 10
Dewsbury Rams RLFC Trust
Notes to the Financial Statements for the Year Ended 30 November 2024
11 Funds
| 11 Funds | ||||
|---|---|---|---|---|
| Unrestricted General Unrestricted General |
Balance at 1 December 2023 £ 18,174 Balance at 1 December 2022 £ 24,259 |
Incoming resources £ 55,157 Incoming resources £ 62,072 |
Resources expended £ (67,811) Resources expended £ (68,157) |
Balance at 30 November 2024 £ 5,520 |
| Balance at 30 November 2023 £ 18,174 |
12 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets |
Unrestricted funds General £ 756 17,394 (8,297) (4,333) 5,520 Unrestricted funds General £ 1,511 31,582 (6,586) (8,333) 18,174 |
Total funds at 30 November 2024 £ 756 17,394 (8,297) (4,333) |
|---|---|---|
| 5,520 | ||
| Total funds at 30 November 2023 £ 1,511 31,582 (6,586) (8,333) |
||
| 18,174 |
13 Related party transactions
During the year the charity made the following related party transactions:
Dewsbury Rams RLFC (Holdings) Limited
(The charity is controlled by the trustees, two of which are also directors of Dewsbury Rams RLFC (Holdings) Limited.)
Expenditure of £60,828 (2023 £62,138) has been recharged from Dewsbury Rams RLFC (Holdings) Limited. At the balance sheet date the amount due from Dewsbury Rams RLFC (Holdings) Limited was £16,650 (2023 - £31,578).
Page 11