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 L*yal 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¢harit*ble rtyi$tr•iion.
The Gharity 15 registered in EngLgnd & Wales with the Charity C(Nnmission in EngLand & Wa￿5 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 consti￿l￿n. The governing
dl￿￿ment 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 ph￿1¢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 advan￿MI 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 Inhab￿an1$ 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 fInan￿S 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
Mp￿te Ihe necessaryworks.
Unfortunately, the above prttess took loroerlhsn orlglnalty ant￿p81ed. 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 fi￿ureS
and littiw$, r**ived pD8rous supptytfrom multipl8 donor¥. the mon#y raised Gonlinutrs ID ￿ used 10
restore and enhance th8 clubhous8 facility. e[ner￿￿ty lundiny grani w8$ 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, pl8￿7r￿) 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 ¢onlinu*d to d*iè.
K8D Jones
Lead T￿sle&

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$ider6d by th6 m8in 6xe¢ullv6 commlttao 4￿j follovts Ihg Chariiy Commission
Guidance CC30'GUIDANCE." Finding new Irustses". whatcharthes need lo knom
Barclays Bank plc, CommunityAccounts, Crewe Market Street, Leice51ershire
LE87 2BB
Bankers
Flnanclal revlew
The ¢h8rftys Iln8n¢lalpo$ltlon al Ihe endof the ￿rende￿30 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. NOt￿lIh$lan4Ing the expli¢ii
requirement in the e￿an1 sl*lutory regulaiion$,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 a￿￿al5 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 p￿pare the aGcounts In accordanGe United Kingd(xn GenerallyAccepted
Accounting Pr8¢1i¢e (United Kingdom Accounting Sland2rds and applicable Lqwl.
select suitable aC￿￿ting policies and applytFEm con51sl8nlly-,
make judgements and estimates that are reasonable and prudentr.
prepare the financial statemen15 on the going cOn￿M basis unless it is inappropriate
to P￿sume 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 responsi￿e 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 COn￿rn$ 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 fO￿ard
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 fo￿ard
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
CU￿￿1 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 aC￿rdanC￿ 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. eX￿pt 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. notv￿1hsIa￿din9 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 Sign￿lcan1 financ￿1 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 noMI￿ldeS¢￿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 servI￿s
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 reall￿atIon
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 r￿lI0¢￿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