The Charity Registration Number is 1122898 Northwich RUFC Report and Accounts 30 April 2023
Northwich RUFC Report and accounts for the year ended 30 April 2023 Contents Page Charity infom)ation Trustee5' Annual Report Statement of dlrectors. responslbllltles Accountants. r8POrt Funds Statoments... st8tement of Financial Activities Statement of Financial Activities- Prior Year statement Movements in funds Revenue Funds Summary of funds Balance sh88t Notes to the accounts 10
Northwich RLIFC Trus¢ee8' Annual Report for the ye¥r ended 30 Aprll 2023 TreTrustees prtseni Ih¥r Report 8nd A¢¢ounts the yearended 30 April 2023. Rof8r8n¢8 and admlnS8tratlv8 dots118 The ¢h8rftyn•m. Thtr Lyal n8mt tsflhe thsrily i$".- Northwich RUFC. The chsrity is also known by its operating name. Northw¢h RUFC. Thè ¢h•rity'$ are4$ op*tion Ind UK¢haritble rtyi$tr•iion. The Gharity 15 registered in EngLgnd & Wales with the Charity C(Nnmission in EngLand & Wa5 ICCEWI charity number 1122898. Thtr th8rlly do$$ not owralt in anyovws$8sjurl$di¢tsons. Leyalstruclure of Éhe charity The charity Is constituted as an unincorpordled charity, estEblished bya WTillen constiln. The governing dlment ol the charity Is Ihe written constitution approvwj by the members and endorsed by the Charity Commission In England & Wales ICCEWI. There are no restrictions in the governing doGumenls on the operats( of the Charityoron ils irweslment pows other than those impK)5ed bycharily Law. The trustee5 are all individual5.
Northwich RLIFC Trus¢ee8' Annual Report for the ye¥r ended 30 Aprll 2023 The principal operating addres4 telephone number, email and web addre55es of the charity are... MDSS Farm Northwi¢h. Cheshire CW8 4BH Telephonè 07484248510 The Trustees In oftlce on the date the reportwas approved were... Ken Jones Colin Johnson Ronak4 McLavety Andrew Chubb- Appointed 11 October 2023 Object8 and activities of the ¢harity Thepurposes of the charityas set outin it5governing document. To ¥dv8n¢e the ph1¢81 edJ¢81ion of young people In the Vale Roy818re8 tsf Cheshlre15-181 by ¢oa¢hing and oviding f8¢ililies for rugby union.- to deveh)P their physi¢al, mentsi 8nd $pirilv81 ¢8p¥bililie$ en8bling them lo grow 10 full m¥turily as individu81s 8nd members of society. To assisi in advanMI the edu¢iion of young le attwdirwj school¥ in thtr ¥rta through ¢oathlng and fatylititrs. To adv8nc6 and pmmoit he¥llhy partlcipaiion In healthy r•creatson for b6nefil of Inhaban1$ of Northwch and surrounding 8r88 8nd by providing f8¢ilil16s for pla5ryng Rugby Union Fttiball. The main activitie5 undertaken dvring the year to fvrther the charytyspurpose for thepublicbenefit. Tru51ee5 SlatementforCharityYE 042023 The Tugby club suffered an arson attack on 26th October 2022, thich destroyed the majorityof the clubhouse and contents. Given that the rugbyseason had only commenced atlhe start of September. Ihe loss of the bar incoTne and events venue resulted in a huge hole In the club's fInanS over the ensuing monlhs of the financial year. Across that peri¢A. numerous meetings look pla Vvilh the landk)rd, Cheshire West & Chester Council. with the aim to agree a rebuild ol the propety as quicklyas possible and then see a plan put In pla lo Mpte Ihe necessaryworks. Unfortunately, the above prttess took loroerlhsn orlglnalty antp81ed. and the clubhouse did not reopen until 23rd September 2023. Whilst th& b$1 In¢om8 dlro¢lIylmpac on Ihe lthdlyownod $ub$ldl¥ryof th8 charity. 0$$ Farm Ctynmunity Servi¢e$ Limiied IMFCSI, the ¥nii¢ipaied ¢J$iom¥ry $utystsniial fin¥n¢ial $uppM Irom MFCS lo the ¢h¥rily 8¢ro$s the lin¥n¢i81 year May 2022 10 April 2023. obviousiy did noi makrialize. resulling in a Considerable funding gap for the charlly. On ihe positive side. ¢rowdfunding iniliaiives, 10 a$si$i wlh the rebuild and repla¢emeni ol destroyed fiureS and littiw$, rived pD8rous supptytfrom multipl8 donor¥. the mon#y raised Gonlinutrs ID used 10 restore and enhance th8 clubhous8 facility. e[nerty lundiny grani w8$ 81$0 obtsined from thtr RFU. to help the charilycDver essential ongoing expenditure. In summ¥ry. dtr$pi thè serious S¥lb¥ck. thtr tugby¢lJb only $JrViv$d bul also ntver falltd lo dtllv6r its ot)ie¢iiv8$ in th6 ar68$ of cotching suppori, pl87r) fa¢ilili•s and school118ison. Perhaps perv8rs61y, dtalino wlh the $ftemi8lh of the fire on an emergency basis 8CtL&alty led to an in¢rea$e in volunteer numbers arwj 8 grtattrr trntrgy and f¢tu$ from Club m&mLK¥r$hip, bvhich kn 818rge &Hltnt has ¢onlinud to d*iè. K8D Jones Lead Tsle&
Northwich RLIFC Trus¢ee8' Annual Report for the ye¥r ended 30 Aprll 2023 Structurep governance and managernent of the Charity Themethods used to recrull aJJdappDlnl newchartlylrnstees. Trusi•g apry)Inbnenl is ¢on$ider6d by th6 m8in 6xe¢ullv6 commlttao 4j follovts Ihg Chariiy Commission Guidance CC30'GUIDANCE." Finding new Irustses". whatcharthes need lo knom Barclays Bank plc, CommunityAccounts, Crewe Market Street, Leice51ershire LE87 2BB Bankers Flnanclal revlew The ¢h8rftys Iln8n¢lalpo$ltlon al Ihe endof the rende30 Aprt12023 The linantyal position of the ¢h8rity ai 30 April 2023 8nd ¢omparaiives for the prior period. 8$ more fully dtriailgd in 8¢counl$. can be $ummaris#d 8$ follows.". 2023 2022 N•t Incom• 21.075 12.917 Unrestricted Revenue Funds available for the general purposes of the charity FA.706 74.062 Restricted Revenue Funds 30.431 Total Re51rithdFunds 30.431 Total Funds 95.137 74.(2 Fln8n¢l8l&y¢W oltheposlllon gt the &Yportlng dote, 30Awll 2023. The Charity made an ov8rall surplus Df £21,075 in the ygar cotnpared to a SUTplus of £12,917 last year. Unrestricted funds shDwed 8 deficit of £9,356 in the year¢ompared lo 8 surplus of £12.917 last year. This 18 Tnade up of total income of £76,3481£69,691- 20221 and total exp8ndilure £85,7041£56,774-20221. Reslrict8d funds showed a Surplus of £30,431. This is made up of total incom8 of £31,447 and total expendiluie £1.016. Policies on reserves. Thetruslees aim lo maintain free reserves In unrestricted funds at a levd which equates to approximatdy bNO months Of unreslrieted ch8ritable expenditure. Thetruslees consider that this is sufticienl lo Cope wth any liming fluctUBIIDns in unrestricted income. Availabilityandadequacyofassets of each of the funds The board ol Iruslee5 15 satisfied that the charills assets in eath fund are available and adequate to fulfil its obligations In respeGI of eaGh fund.
Northwich RLIFC Trus¢ee8' Annual Report for the year ended 30 Aprll 2023 Oetails of The Independent Exarniner Eric Langer BSC FCA Chartered A¢¢ountsnl 8-10 Gauey Road Cheadle Cht$hir& SK81PY Statement of Trustses. Responsibilities The ch8ritWs trustees are responsible for the prep8ratson ol the 8¢¢ounts In a¢¢ord8nce wilh the terms Of the Chariiies A¢t 2011 and the Ch$ritses IA¢¢ounls and Reponsl Regul8lion$ 2008. NOtlIh$lan4Ing the expli¢ii requirement in the ean1 sl*lutory regulaiion$,Ihe Charities IA¢¢ountS 8nd Reportsl Rrful¥tson$ 21¥)8. to prepare the financial statements in 8ccord8rte the SORP 2005. in view of the fact thai the SORP 21¥)5 has been withdrawn, the Trustees determined to inte[1 this r8sponsibility as requiring them tofolknv ¢utr#nt best practic8 prepare the acGounts acGordirbg lo the FRS 102 SORP ISt3leTnenl of Recommend8d PractiTr for AccoLJnting and Reporting by Chari118sI 2015, las amgnded bylhe BulleliD issu£d in October 2018 and applirable lo all accounliry periods beginning on orafter IstJanuary20191, (The SORPI, In particular, charity law requires the Tru51ees, if they prepar8 accounts on an aal5 basis. to prepare financial slalements for each financial year which give a ITue and fair viewof the slate of affair5 of the charity as al the end of the financial year and ol the 5Utplus ordeficit ol th8 tharity. In prepariry IhosefinanGial statements the Trustees are required lo:_ - to ppare the aGcounts In accordanGe United Kingd(xn GenerallyAccepted Accounting Pr8¢1i¢e (United Kingdom Accounting Sland2rds and applicable Lqwl. select suitable aCting policies and applytFEm con51sl8nlly-, make judgements and estimates that are reasonable and prudentr. prepare the financial statemen15 on the going cOnM basis unless it is inappropriate to Psume that the charitywill ntInUe in business-, state whelherapplicable accounlirbg slandards and slalements of r8(x)mmended waGtiGe have been followed, subjeGI lo any material departures disdosed and explained in the financial stalemenl5', The Lgwrequires that the trustee5 mu51 not approve the accounts unless Iheyare satisfied that Iheygiv8 a true and lairviewof the stale of aftairs of the charityand of the surplus or deficitof Ihe charity for the year. Tr&Tru$te&s are also r6swnsiU& lor m81niaining adequ816 ac¢ouniing words 1¢h dls¢los6 wllh rea$on8blt 8ccur¥cy ai anylim& th& Ilnants81 position of the Charity 8nd whith art $Jfficleni to shov4 and expl8in the ¢harillts Ir8nga¢tions 8nd enable them 10 ensu¢ Ihatthe finan¢i81 statements Comply with regulations m¥dt undtr the Charities A¢1 2011. Th8y8re 81so r8$poD$l¢ fortsafeguardiw the 8$Stt$ of Ihtr Charity and hence for taking rea$$bIt ¥leps for th8 prevtrniion and dete¢lion of fraud and other irr8oularilit8. TreTru$iees are ¥l$o responsie lorthe ¢onienls of the Tru$lee$' p, and the $lalulory spOnSIbl111Y of Ihg IndependeDI Examiner in relation to Tru$iee¥' r8PQrt is limited lo examining the rep and ensuring that. on the face of the reporf, there art no maierSal inCDn¥lstsnci8¥ Wlh Ihp figure$ dlsclosed In the fin8rbci¥l stalpm8Dts. This report was 8pproved by the bo8rd of Iruslee$ On 1410212024 Ken Jones Trustee
Northwlch RUFC Report of the Independenl Examlner lo the Trustees of the ¢harlty on the a¢¢oun¢s for the year ended 30 April 2023 I report to the trustees on my ex8mination of the accounts of Northwich Youth Delelopment Rugby Union FcM)tball Club for the year &nd 30th April 2023. Respectlve re$pon$lbllltles of the Tru$tee$ and the Independent Examlner and the ba$1$ of the repc*rt As the charity trustees of the trust you are iesponsible for the preparation of the accounts in accordance wth the requlretnents of the Charities Act 20111'the Act'l. I report in respect of my examination of the trust's accounts carried out under section 145 01 the Act and in carrying out my examination I have followed all the applicable Di¢t10n$ given by the Charity Commission under section 14515llbl of the Act. Independent Examinerfs Statement I have completed my examination. I confirm that no material matters have ¢ome to my attention in connection wth my examination giving me tr2use to believe that in any materi81 respect.. accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011., the financial ststements do not accord with those records., or the a¢¢ounts do not ¢ornply wth the applicable requirements ¢on¢erning the form and ¢ontent of 8c¢ounts Set out in the Charities IA¢counts and R8POrtsl Regu18tions 2008 other than any requirement that the accounts give 'tru8 and fair view which is not a rnatter considered 8s part of an ind8p8nd8nt examination. I have no other COnrn$ and have come across no other matters in ¢onne¢ts"on with the examination to which attention Shou be drawn in this report in order to enable proper understanding of the accounts to be reached. Signed..- Eric Langer Bsc FCA- Independent Examiner charte Accountant 8-10 Gatley Road Cheadle Cheshir8 SK81PY This rt was signed on 14 February 2024
Northwich RUFC - Statement of Financial Activities for the year ended 30 April 2023 Statement of Flnanclal Actlvltles for the year ended 30 Aprll 2023 SORP Ref Cuwent year Unrestricted Fund8 Currentyear Restricted Furtds Current year Total Funds Prior Year Total Funds 2023 2023 2D23 2022 Income & Endowments from.. Donations & L8gaci88 Charitable attivitiÈ Other tr8ding sctivities Inv881m8nts A1 A2 A3 A4 38,636 31,801 5,661 250 31,447 70.083 31.801 5,661 250 33,116 30.502 6.073 Totsl income 76.348 31.447 107.795 69,691 Exp8ndlture on.. Raising funds Ch8ritsble activities 81 B2 1,831 83,873 1,016 2.847 83,873 877 55.897 Totsl expenditure 85.704 1.016 86.720 56,774 Net Income for th• year 19.3561 30.431 21.075 12,917 Net Income after tr8n8f•rs A-B-C 19.3561 30.431 21.075 12,917 Net movement in funds 19,3561 30,431 21,075 12,917 ReGonciliation of fund5=. Totsl funds brought foNMrd 74,062 74.062 61,145 Totsl funds carrlod fOard 64,706 30,431 95,137 74,062 Th8'SORP R8f indicated above 18 the elas8ificalion of incom8 88t out in the formal SORP documents. A8 required by paragraph 4.60 of the SORP. the brought forward and carried forward funds above have been sgreed lo the Balance Sheet. A separate Statement of Total Re¢ognised Gains and Ltss*s is ntst 0qui as this statement in¢ludes all ¢ogniSed gains and losses. l activities derive from continuing operations The notes attached on pages 10 to 19 form an integral part of these accounts.
Northwich RUFC - Statement of Financial Activities for the year ended 30 April 2023 Prioryear Prior Year Prioryear Total Funds SORP Unrestrlcted Funds Restrlcted Funds 2022 2022 2022 Income & Endowments frorn.. Donations & L8gaci&8 Charitsble activities Other trading sctivities A1 A2 A3 33,116 30,502 6,073 33.116 30.502 6,073 T¢tal inG¢me 69,691 69.691 Expendlture on.. Raising fund8 Chyritsble activities 877 55.897 877 55.897 82 Totsl expendlture 56.774 56.774 Net income for the yaar 12,917 12,917 Net incorne after transfers 12,917 12,917 Net movement In fund8 12.917 12.917 Reconclllatlon of funds:. Total funds brought forward 61,145 61,145 Totsl funds carrfèd foard 74.062 74.062 l activities derive from continuing operations The notes attached on pages 10 to 19 form an Integral part of these accounts.
Northwich RUFC - Statement of Financial Activities for the year ended 30 April 2023 Northwich RUFC- Resources applied in the year ended 30 April 2023 towards fixed assets for Charity use-. 2023 2022 Funds g8n8rated in the year a8 detailed in th8 SOFA 21,075 12,917 Net resources available to fund charitable activities 21,075 12,917 Movgmgnts in rovgnuo and capital funds for the ygar gndgd 30 April 2023 Revenue accumulated fvnds Unre$tted Restrlcted Total Last year Total Funds Funds Funds Funils 20Z3 2023 2023 2022 Accumulated funds brought foward Recogni5ed gains and losses before transfer5 74,062 74,062 61,145 19,3561 30,431 21,075 12.917 64.706 30.431 95.137 74,062 Clo¥ing revenue funds 64.706 30.431 95.137 74,062 Summary of funds ilnr88th¢tod and Designated fvnds 2023 R•stri¢tod Funds Total Fun*Js L48t Ygar Total Funds 2023 20YJ 2022 Revenue accumulated funds 64.706 30,431 95,137 74.062 The notes attached on page5 10 to 19 form an integral part of these accounts.
Northwlch RUFC . Balance Sheet as at 30 Aprll 2023 SORP Note Ref 2023 2022 Flxed asset8 Investments held as fixed assets Total fixed assets CU1 a$$et$ Stocks B1 10,243 29.195 57,250 3,239 29,112 48,166 Dèbtors B2 Cash at bank and in hand B4 Total current assets 96,688 80,517 Credltors: amount8 falllng due wlthln one year 9 C1 11.5521 16,4561 Net current assots 95,136 74,061 Th8 totsl net a880ts of the chatlty 95.137 74,062 The total net assets of the charlty are funded by the funds ot the charlty. as follows... Restricted lunds Restricted Revenue Funds 13 D2 30,431 30,431 Unrestrictsd Funds Unrestricted Revenue Funds 13 D3 64.706 74,062 64,706 74,062 Total ¢harity fund$ 95.137 74,062 The'SORP Ref indic8ted above is the classification of Balance Sheet items as set out in the form81 SORP documents. As required by parègraph 4.60 of Ihe SORP. the brought foTward and carried forward funds above have been agreed to the SOFA.. The Trus1888 8cknowl8dge their r88pon8ibililies for complying with th8 r&quir8ments of charily18gi8181ion with respect to accounting records ancl the preparation of accounts. The charity is subject lo Independent Examination under charity legislation, and the report of the Independent Examiner is on page 5. The Trustees are Satisfied that, although the charity is not registered under Ihe Companie5 Acls, rf il were so register&d, It would be Èligible to prepare actounts in aCrdanC with the provisions In Part 15 of the Compani& Act 2006. 8pplicabl8 to cornpani&s subject lo th8 small companies r8gime. Ken Jones Trustee Approved by the board of trustees on 1410212024 The notes attached on pages 10 to 19 fomi an integral part of these accounts.
Northwi¢h RUF Notes to the Accounts forthe year ended 30 Aprll 2023 1 AcGounting policies Pollcles relatlng to the pmductlon olthe accounts. Basls of preparatlon and accountlng conventlon Th8 accounts havt been prèpared on th8 aecruals basi8, under the historical cost conv8nlion, and in accordance btrilh the Finanual Reporting Standard 102, leffeclive 1st January 20161 and 'FRS 102 SORP ISt8temenl of Recommended PraGlice for Accounting and Reporting by Chariliesl 2015. las atnended by the Bulletin issued in October 2018 and applic8bl& 10 8118ccounling periods beginning Dn or after 181 January 20191, (The SORPI. publish&d by the Charity Corllmission in England & Wales ICCEWI , effectwe January 2016, and in 8ccordance ryth all applicable law in the Charitys jurisdiction of registration. eXpt Ihal the Charity has prepared the finanGial slaletnents in awordano ryth the FRS 102 SORP (Slal&ment of Recommended Practice for Accounting 2nd R&porting by Charilie812015, las amended by the Bulletin issued in October 2018 and 8ppIic8ble to all accounting periods beginning on or after 1st January 20191, (The SORPI, in preference lo the previous SORP. the SORP 2005, which has been wlhdrawn. notv1hsIadin9 the fact that thé exlanl slalulory regulath)n8, the Charitiés (Accounts and Reports) Regulation8 2008 refer explicitly lo th& SORP 2005. This ha8 been don8 to accord with current best practice. The charity constitutes a public benefrt entity as defined by FRS102. Th8 charity is a charitable incorporated organi8alion registered in England. Th8 principal address of the charity 18 Moss Farm Recre8tion Cenlre, Firdale Road, Winninglon. Cheshire, CW8 4BH. Going Concern Th& Truste8s are 8a118fied that, at the lime of approving the financial stat8m8nls, il is appropriate trj adopt the going concern basis in preparing the finanaal ststemenls. Pollcles rel8tlng to c&tegorles of Income andlncome recognltlon. Nature of income and recognition l incoming resourc88 are Includ8d in the slal8m8nt of finanaal actsvilies wh8n the charity is enlilled lo th8 income and the amount can be quantified ryth reasonab accuracy. The following specrfic polioes are applied to particular cat40riès of intome. Voluntary income 15 received by way of donations and is induded in full in the statement of finanoal activitie5 when re¢elvable. Grants, including grants for the purchase of fixed as8et8, are recognised in full in the 8tstement of financial activitie8 in the year in which they are recewable. Wh8r8 grant income is subject to P8rforniance related conditsons, the income is r8eogn188d to the extent that perforrn8nce has been achieved. Policies relating to expenditure on goods and services provided to the charity. Recognltlon of Ilabllltles and expondlture A liability, and the related expenditure, is recognised when 8 legal or constructive obligation exists as a resutt of 8 past event. and when il is more likely th3n not thal a transfer of econotniG benefits will be required in settletnent. and when the amount of the obligation can be measurèd or fftliably estimated. Charitable expen(liture comprises those costs incurred by the charity in the delwery of its activities and services for ils bÈneficiaries. It includes both costs that can bÈ directly allocated to such activitios and Ihose Costs of an indirÈct natu n8C888ary to support them. 10
Northwl¢h RUF Notes to the Accounts forthe year endèd 30 April 2023 Pollcles reletlng to assets. 118bllltles and provlslons and olhermetters. Fixed A55et Investments Fixed asset investments In unlisted equities are shown at the balancè sheÈt date at the b&8t estimate of their mark&t value, where practicable. Where v8lu8tion techniques are considered unreliable or where, in the opinion of the Iruslees, the costs outweigh the benefits to the users of the accounts. the investment is included al cost. and 3 review is undertaken at each year end as to whett)er tho asset should be wrrtten down. Debtors Debtors are measur8d at their r8eoverabl8 amounts at th8 balane* sheet date. Credltor8 and provl8lons Cr8drtors are measured at th8ir payable amounts al the balanc8 sheet date. Financial instruments including cash and bank balances Cash held by the charity is induded al th8 amount actually held and (x)unted al the year and. Bank balances, whether in redit or overdrawn. are shown at the atnounts properfy reconciled to the bank statetnents. Fund Accounting UnrÈ8trided funds are available for use at the discretion ofthe trustees in furth&rance of the general objectives of the charity. The RFU -winter SuNrial Fund has been included in unrestricted funds after di5CU5sions with the RFU Reslri¢l6d funds are only available to use &xwnditJ as detailed in note 13. There ar& no endovm)enl funds. 2 Liability to tsxation Th& Tru8t&&8 Consider that the charity satisfies the tests 8&t out In Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, th8 Charity is potentially 8X8mpt from laxalion in respect Df income or capital gsins received wlhin categories cowered by chapter 3 part 11 of the Corporation Tax Act 2010 or Sectv)n 256 of the Taxation of Chargeable Gains A¢t 1992, to the extent that su¢h Income gr gains are applied extlusively on the specifi¢ charitsble objects of th8 charty and for no olh8r purp088. Value Added Tax is not r8cov8rabl8 by th8 charity, and is therefore included in the relevant costs in the Ststemenl of Financial Activitie5. 3 Winding up or dissolution of the charity If upon wnding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabililiÈs, th& assets repres&nl8d by th& accumulated fund shall b& transf8rr8d to some olh8r charitable body or bodies having 5iTnilar objects to the charity. 4 SignifiGance of finonGial instruments to the Gharitvs position Th&re ar8 no Signlcan1 financ1 Inslrumtnts.
Northwl¢h RUF Notes to the Accounts forthe year endèd 30 April 2023 5 Remuneratlon and p8yment8 to Tru8tees and persons connected wlth them No trust888 or p8rson8 connected %4ryth them r8C8iv8d any remun8ration from th& charity, or any related enlily. 6 Inve8tment8 held as flxed a8set8 Investments Li$ted inv85tm8nts other Classes of Inv88tm8nt 8ubsldlarf85 Total Carrying values of inve8tm8nts At 1 M3y 2022 At 30 April 2023 Analy515 between fair valu8 and historical cost Investments as above held at fair value Total at 30 Aprll 2023 The company holds 20Yo or rnore of the share capitsl of the following companies.. Capltal and Proflt110881 $erve$ for the year mpany Shares held Cla58 Ordinary Moss Fami Community Services Limited 100 20,947 12,686 T Stocks & Work in Progress 2023 2022 Stocks b8fore write dows 10,243 3,239 10,243 3.239 Analysis of the carrying value of stocks dnd work pmgress by activities Slocks 2023 2022 Actlvlly Olh8r tharilable activiti88 10,243 10,243 3,239 3,239 8 Dgbtor5 2023 2022 Trade debtor8 Prepayments and accru8d income Other debtors 700 5,061 23,434 3,150 1,458 24,504 29,195 29,112 12
Northwl¢h RUF Notes to the Accounts forthe year endèd 30 April 2023 9 Creditor8= amounts falling due within one year 2023 2022 Accruals Other LY8dilors 1,552 2,647 3,809 1.552 6,456 10 Income and Expenditure account summary 2023 2022 At 1 May 2022 Surplus after tax for th8 year 74,062 21,075 81,145 12,917 At 30 April 2023 95.137 74,062 11 Related party transactions In the year the Charity had relal8d party Iran$a¢lion$ as follows.. Moss Farrn Comrnunily Services Ltd, company number 09667074, a company in which Northwch Youth Oeveloprnenl RUFC hold lo0. of the shares. Al the year end the balance owng was £23.43412022- £23.4841. 12 Particulars of how particular funds are r6pr886nted by assets and liabilitles At 30 Aptll 2023 Unrestrlcted Deslgnated funds funds Restrlctsd funds Total Funds Investments at valuation: Fixedass*tinv&stmentS Current Asset5 66,257 11,5521 30,431 96,688 11,5521 Long Tertn Liabilities 64.706 30.431 95,137 At l May 2022 Unrestricted Designated funds fund8 Restricted funds Total Funds Investments at valuation: Fixed asset investments Current A888ts 80,517 16,4561 80,517 18,4561 74,062 74,062 13
Northwl¢h RUF Notes to the Accounts forthe year endèd 30 April 2023 13 Change in total funds over the year a5 shown in Note 12, analysed by individual funds Fund8 brought forward from Movemont In funds In 2023 Transfer8 betweèn fund5 in Fund8 tarrled forward to 2022 2023 2024 See Note 14 Unrostrictedand designated funds.' Unrostrided Revenue Funds 74.062 19,3561 64,706 Total unrestrlcted and deslgnated funds 74062 9.356 64,706 Restrtcted lunds.' Rebuilding Fund 30,431 30,431 Total re8trfctod funds 30.431 30,431 Total charity funds 74,062 21,075 95,137 14 Analysis of movemen15 in funds over the year as shown in Note 13 Other Gains & Loss85 Incom8 Expenditure Movement in funds 2023 2023 2023 2023 Unrostrictedand designated funds... Unrestricted Revenue Funds 76,348 185,7041 19,3561 Re5trictedfynds.'. Rebuilding Fund 31.447 11,0161 30,431 107.795 86.720 21,075 15 The purpo$e$ lorwhl¢h the fund$ a$ deiallEd In n¢>te 13 are held by the Gharfly are:. Unrestrictsd and designated funds... Unr*strict8d R8venu8 Funds These funds are held for the m&etlng the objectives of the charlly. and to provide SerVeS for future activities. 8nd subject to charity legislation, are free froTll 311 resthctions on Iheir use. Rèstrlcted funds Rebuilding Fund Fund5 for rebuilding the clubhouse followng the fire. 16 Ullimate controlling party The charity is under the tontrol of its legal memb&rs. 14
Northwl¢h RUFC Detailed analysis of income and expenditure for th8 year ended 30 April 2023 as r6quir8d by the SORP Thls 8nelysls Is c188881fled by conventlon81 noMIldeS¢pt1onS and not by8ctlvlty. 17 Donatlons, Grants and Legacles Current year Current year Current year Prior Year UniÈstrlcted Restrlcted Total Funds Total Fund5 Fund$ Funds 2023 2023 2022 2023 Donations and gifts from individua15 Stnall donations individually less than £1000 Donations individually £1.000 or more 14,826 16.120 30,946 5.386 1.250 Total donatlon8 and glfts from Indlvldua18 14,826 16,120 30,946 Donations and gifts from individuals Ilnclude HMRC rÈfunds on gift aided donation$l- PriorYÈar analysi$ Prior Year Unrestricted Fund5 Prior Year Prior Year Restricted Total Funds Funds 2022 2022 2022 Ptlor wr 6,636 6,636 Current year Current year Curr2nt year Unr8stricted Restrictsd Total Funds Funds Funds 2023 2023 Prior Year Total Funds 2022 2023 R8venu8 grants and donatlons from non public bodies Small grants individualty le55 than £1000 400 2.827 3,227 RFU Granls cheshi West and Chester Council Moss Farm Communlty Servlc&s Limit&d Sal& Shark8 Rugby Club Barclays Matched Funding Northwich Rotary Club 5.000 5,000 5,000 1,500 1,000 4,000 1,000 5.000 1.500 1,000 4,000 1,000 Totsl private $e¢tor revenue grants 5,400 15,327 20,727 Current year Current year Current year Prior Year Unrostrictod Restricted Total Funds Total Funds Funds Fund$ 2023 2023 2022 2023 Sponsorshlp Small sponsotship gifts individually less than £1000 Erit Johnson Moss Farm Community S8rvic88 Doean Limited Coleman Canal and Boat servIs Northwch Round T8bl8 Wills & Wills Foundation 2,910 2,910 8.480 1,000 11,000 1,000 4,000 4,000 7,000 2,000 4,000 7,000 2,000 Total sponsorship income 16,410 18,410 26,460 Total Don8tlon8. Grants and Legacles Totsl Donatlon8. Grants and Legacies A1 38,636 31,447 70,083 33.116 All th& Incom* In th8 prior y88r was unrtstrlct8d. 15
Northwl¢h RUFC Detailed analysis of income and expenditure for th8 year ended 30 April 2023 as r6quir8d by the SORP 18 InGome from charitable aGtivilie5. Trnding AGtivities Curronty8ar Current year Current year Current year Prior Year Unrestrlct RestrlctÈd Total Funds Total funds Funds Funds 2023 2023 2023 2022 Primary purpose and ancillary trading Sal& of goods and services in accordancè the charity's objects MeTnber5hip subscriptions in retum for services 7,065 7,065 9,293 24,736 24,736 20,634 Training Camp 575 Total Primary purpose and ancillary trading 31,801 31,801 30,502 All the income in the prior year was unrestricted. 19 Total Income from charitable activities Current year Current year Current year Prior Year Unrestricted Rèstricted Total Funds Total Funds Funds Fund$ CurrÈntyÈar 2023 2023 2023 2022 Total incom8 from charitable trading 31,801 31,801 30,502 Total from charitable activities 31,801 31,801 30.502 All the income in the prior yearw8s unrestricted. 20 Income from other. non charitable, trading activities Income from fundraising ev8nls Total from other activities 5,661 5.661 5,661 5,661 8,073 All the Income In the prior year unrestrlded. 21 Imie5tment income Current year Current year Current year Unrestricted Re5trictsd Total Fund5 Funds Funds 2023 2023 Prlor Year Total Funds 21J22 2023 Bank compensation 250 250 Total investm8nt incom8 250 250 16
Northwl¢h RUFC Detailed analysis of income and expenditure for th8 year ended 30 April 2023 as r6quir8d by the SORP 22 Expenditure on ¢hari¢abl¢ a¢¢iviti¢$- DirÈ¢t $pending Current year Current year Current year Prior Year UniÈstrlcted Restrlcted Total Funds Total Funds Fund5 Fund$ 2023 2023 Current Year 2023 2022 Junior rugby expenses S8nior rugby 8XP8n888 Walking rugby costs 15,918 69.802 952 15,918 69,802 952 16,279 24,633 Total direGt 5pEnding B2a 86,672 86,672 40.912 All th8 expenditure in th8 prior y8ar was unreslricl8d. CutTent year Current year Current year Prlor Year Unre5triGte Re5trirted Total Funds Total Funds Funds Fund8 2023 2023 Current Year 2023 2022 Costs of ancillary trading to benefit beneficiaries- Including movement in stock for anclllary trading 17.0041 17,0041 13,2391 Total charltsble tradlng costs B2b 7,004 7,004 3,239 23 Expenditure on charitable activities- Grant funding of activit185 Current year Current year Current year Prfor Year Unrestricted Restricted Total Fund8 Total Funds Funds Funds 2023 2023 Currnnt Ye8r 2023 2022 Grants made to organisations 2,830 Total grantmaking costs B2c 2,630 Breakdown of Grants made to organlsatlons Prlor Year Unrestricted Fund8 2022 Ptlor Year Prfor Year Restricted Total Fund5 Fund8 2022 Ptrlor Year 2022 Gffjn15 tnade to organisalion5 2,630 2,630 Total grantm8klng co8t8 B2c 2,630 2,630 Breakdown of Grants made to organlsatlons Prloryear Prlor Year Prlor Year Unrestricted Restricted Total Funds Funds Funds 2022 2022 Pfior Year 2022 Northwch Rugby Union Football Club Ltd Northmch & Ch*shir8 Festival Ltd 1,732 898 1,732 898 2.630 2,630 17
Northwl¢h RUFC Detailed analysis of income and expenditure for th8 year ended 30 April 2023 as r6quir8d by the SORP 24 Support Costs for charitable activities Current year Current year Current year Prior Year Unrestrlcted RestrlctÈd Total Funds Total Funds Funds Funds 2023 2023 Current Year 2023 2022 Prnmises Expenses Rent payable under operating 1&28&8 Light heal and power Premis88 repairs, r8n8wals and mainl8nance 1,750 14,1271 1.375 1,750 14,1271 1,375 3,368 4,127 5,991 Adrninistr47tive overheads Telephone. fax and internet Subscriptions Srx>nsorship ¢osts 763 50 2,026 763 50 2,026 950 Flnancl81 costs nk charges 159 159 Support G¢)5ts before reallatIon 1,996 1,996 14,634 Totsl support costs- Current Year 1,996 1,996 14,834 Prioryear Unrestrlcted Funds 2022 Prior Year Prior Year Restrlcted Total Funds Funds 2022 Prior Year 2022 Premises Expenses Rent payable under operatlng leases Light heal and power Pr8mis8s repairs, r8n8wals and mainl8n8ne8 3.368 4.127 5.991 3,368 4,127 5,991 Administrati¥• ovet*e8ds Telephone. fax and internet Subscriptions 950 50 950 50 Financial costs Bank charges 148 148 Support eosts before rlI0¢tIOn 14,634 14,634 Total support costs- Prlor Year 25 Other Expenditure- GovernanGe Gosl$ Current year Current year Current year Prior Year Unrestrlct RestrlctÈd Total Funds Total Funds Funds Funds 2023 2023 Current Year 2023 2022 Independent Exgminerfs fee5 2,209 2,209 960 Total Governance costs 2,209 2,209 960 All the expenditure in the prfor year was unreslrlcled. 18
Northwl¢h RUFC Detailed analysis of income and expenditure for th8 year ended 30 April 2023 as r6quir8d by the SORP 26 Total Charltablo •xp6ndlture Current year Current year Current year Prior Year Unrestrlcted RestrlctÈd Total Funds Total Funds Funds Funds 2023 2023 Current Year 2023 2022 Total direcl spending Totsl charitable trading costs Total grÈntmaking wsts Total support CO818 Total Govemanc8 costs B2a B2b B2¢ B2d B2e 86.672 17.0041 86,672 17,0041 40,912 13.2391 2,630 14,634 960 1,996 2,209 1,996 2,209 Total charltable expendlture B2 83,873 83,873 55,897 All the 8XP8nditure in th& prior year wa8 unreslricled. 27 Expendlture on ralslng funds and costs of Investment management Current year Current year Current year Prfor Year Unrestricted Restricted Total Funds Total Fund5 Funds Fund8 2023 2023 Cur&t Year 2023 2022 Just giving fees GoFundMe fees Spacehive fees Cost of fundraising 216 216 577 403 1,651 216 577 403 1.615 661 Total fundraising costs B1 1,831 1,016 2,847 877 All th& expenditure in the prior year was unreslricl&d. 19