Charity Number: 1122898
Northwich RUFC
Annual Report and Unaudited Financial Statements
for the financial year ended 30 April 2024

Northwich RUFC
CONTENTS
Page
Reference and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Stalements
10-16

Northwich RUFC
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Ken Jones
Colin Johnson
Ronald McLaverty
Andrew Chubb (Appointed 11 October 20231
Charlty Number In England and Wales
1122898
Principal Address
Moss Farm
Northwich
Cheshire
CW8 4BH
Independent Examlner
Steven Nixon Bsc (Hons) FCCA
Langers MN Limited
Chartered Certified Accountants and Registered
Auditors
8-10 Galley Road
Cheadle
Cheshire
SK8 1PY
PrSn¢lpal Bankers
Ba￿layS Bank UK PLC
Crewe Market st￿et
Leicestershire
LE87 28B

Northwich RUFC
TRUSTEES. REPORT
for the financial year ended 30 April 2024
The tnjslees present their Trustees. Report and the unaudited financial statements for the financial year ended 30 April
2024.
The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charilies.. Statement of
Recommended Practs'ce applicable to charities preparing their financial stalemenls in accA)rdanGe with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Truslees. Report contains the infomation reqUI￿d to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice (SORPI guidelines. The trustees of the charity are also charity trustees for the
purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Northwich RUFC present a summary of its purwse. governance. activities, achievements
and finances for the financial year 30 April 2024.
The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice
applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where
relevant in these financial statements.
Mission, Objectives and Strategy
Objectives
To advance the physical education of young people in the Vale Royal area of Cheshire15-181 by coaching and providing
facilities for rugby union; to develop their physical, menlal and spiritual capabilits'es enabling them to grow lo full maturity
as individuals and members of society- To assist in advancing the education of young people attending schools in the
area through coaching and facilities.
To advance and promote healthy participation in healthy recreats'on for the beneffil of inhabitants of Northwich and
surrounding area and by providing facilities for playing Rugby Union Football.
Structure, Governance and Management
Structure
The charity is constituted as an unincorporated charity. established by a written constitution. The goveming document
of the charity is the writt8n constitution approved by th8 members and endorsed by the Charity Commission in England
& Wales ICCEWI .
There are no restrictions in the goveming documents on the operation of the Charity or on its investment powers other
than those imposed by Charity Law.
Truslee appointment is considered by the main executive committee and follows the Charily Commission Guidance
CC30"GUIDANCE'. Finding new trustees.. what charities need lo know.
Revlew of Actlvltles. Achlevements and Perforn?ance
The charity has continued lo provide both the facilities and the coaching io enable children and adults to participate fully
in the sport of rugby union. It has also arranged for coaching to be delivered to a number of schools in the local area.
Encouragingly, the junior section has buill on its already distinct reputation for inclusivity and enjoymenl for all, resulting
in further growih in numbers and a strong club identity amongst children and their parenlslguardians.
Mainlaining playing and atlracling volunteer numbers has been more of a challenge in respect of the senior section, but
the community game as a whole has suffered the same pressures. and the trustees feel that the club has fared
considerably better than many other clubs it comes into conlact with, given that il has still managed lo field two and for
the most part three senior teams, and has retained a small but solid core of longstanding unpaid helpers.
Financially, the charity benefitted hugely from the reopening of the rugby clubhouse and bar in September 2023,
following an 11 month closure due lo an arson attack. Profits from the bar and food operalion allowed Moss Farm
Community se￿ICe$ Ltd, the wholly owned subsidiary of Northwich RUFC. to make a substantial sponsorship donation
to the charity in the year.
Reserves wise, the overall position remains robusl, although there was a reduction in the year. Whilst the junior section
improved its capital position considerably, the senior section did nol hit its income target. due mainty lo a significant
shortfall on projected oulside sponsorship, and was therefore primarily responsible for the deficit in net assetsltolal
funds.

Northwich RUFC
TRUSTEES. REPORT
for the financial year ended 30 April 2024
The trustees are fully aware, and have made the club's executive committee and all members aware, Ihal the senior
section cannot continue to overspend, and must either generate more income or reduce its costs, in order to ensure
the ongoing financial viability of the charity.
Ken Jones
Lead Tnjslee
Flnan¢lal Revlow
The charity made an overall deficit of £8.215 in the year compared to a surplus of£21.075 last year.
Unrestricted funds showed a deficit of £2.733 in the year compared lo a deficit of £9.356 last year. This is made up of
total income of £100,723 {£76,348- 20231 and total expenditure £103,4561£85.704 -20231.
Restricted funds showed deficit of £5,482 in the year compared lo a surplus of £30,431 last year. This is made up of
total income of £2,0441£31,447 - 2023) and total expenditure £7,526 (£1,016 - 20231.
Results
Al the end of the financial year the charity has assets of £88.634 (2023 - £96.689} and liabilities of £1,71212023
£1,552). The net assets of the charity have decreased by £18.2151.
Reserves Posltlon and Pollcy
The trustees aim lo maintain free reserves in unrestricted funds at a level which equates to approximately months
of unrestricted charitsble expenditure.
The trustees consider that this is sufficient to cope wth any timing fluctuations in unrestricted income.
In accordance with the Constitution, the trustees retsre by rotation and, being eligible, offer themselves for re-election.
Complianco with Soctor-wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Northwich
RUFC subscribes to and is compliant with the following-
The Charities SORP IFRS 102)
Availability and adequacy of assets of each of the fvnds
The board of trustees is satisfied that the charity's assets in each fijnd are available and adequate to fulfil its obligations
in respect of each fund.
1410112025
Approved by the Board of Trustees on
and slgned on Its behalf by:
Ken Jones
Trustee

Northwich RUFC
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 30 April 2024
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the assets, liabilities and financial position of the charity as al the
financial year end date and of the surplus or deficit of the charity and otherwise comply wilh the Charities Act 2011.
In preparing these financial statements, the trustees are required to=
select suitable accounting policies and apply them consistently;
make judgements and accounting estimates Ihal are reasonable and pnjdent.
state whether the financial statements have been prepared in accordan￿ with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material departure from those standards,. and
prepare the financial slalemenls on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confimi that they have complied with the above requirements in preparing the financial st8lements.
The truslees are responsible for keeping adequate accounting records thal are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable
them to ensure that the financial statements comply with the Charities Acl 2011. They are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
1410112025
Approved by the Board of Trustees on
and signed on its behalf by:
Ken Jones
Trustee

Northwich RUFC
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF NORTHWICH RUFC
I have examined the financial statements of the charity for the financial year ended 30 April 2024. which comprise the
Statement of Financial Activities, the Balance Sheet and the related notes.
This rep¥Jrt is made solely to the charity's members. as a body. in accordance with section 145 of the Charities Act
2011. My work has been undertaken so that I might compile the financial statements that I have been engaged lo
compile, report to the Board of Trustees that I have done so. and state those matters that I have agreed lo slate to them
in this report and for no other purpose. To the fullest extent permitted by law, I do nol accept or assume responsibility
to anyone other than the charity and the charity's members, as a tM)dy. for my work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordan￿ with the requirements
of the Charities Act 2011. The charity's trustees consider that an audit is nol required for this financial year under Section
145 of the Charities Act 2011 and that an independent examination is required.
It is my responsibility to=
examine the financial stalements under section 145 of the Act;
follow the procedures laid down by the general Directions given by the Charity Commission under section 145151 of
the Charities Act 2011., and
state whether particular matters have come to my attention.
Basis of Independent examlner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the financial statements
presented with those records. It also includes consideration of any unusual items or disclosures in the financial
statements and seeking explanations from the Iruslees concerning any such mallers. The procedures undertaken do
not provide all the evidence that would be required in an audit and consequenuy no opinion is given as to whether the
accounts pr6s6nt a 'true and fair, view and the report is limited to those mattets s81 out in th6 Staléménl bèlow.
Independent examlner's statement
In connection with my examination, no matter has come to my attention which giv8s me caus8 to believe that in, any
material respect..
accounting records were not kept in accordance with section 130 of the Charities Act 2011
the financial stslemenls do not accord with those accounting records
the financial statements do not comply with the accounting requirements of the Charities Act
the financial statements have not been prepared in accordance with the Slalement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS102)
there is further infomiation needed for a proper understanding of the accounts to be reached.
I have no concems and have come across no other matters in connection wilh the examination to which attention should
be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Steven Nixon Bsc {Honsl FCCA
LANGERS MN LIMITED
Chartered Certified Accountants and Registered Auditors
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
14 January 2025

Northwich RUFC
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 30 April 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unrestricted Restricted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notes
Income
Donations and legacies
Charitable activities
Rugby Union Football Club
Other trading activities
Investments
41.984
2.044
44.028
38,636
31,447
70,083
37.620
21,044
75
37.620
21,IM4
75
31,801
5.661
250
31,801
5.661
250
Total income
100.723
2.044
102.767
76,348
31,447
107,795
Expenditure
Raising funds
Charitable activities
Other trading activities
16,235
85,182
2,039
78
7,448
16.313
92.630
2,039
1.831
90,877
{7,004)
1.016
2,847
90,877
{7,004)
Total Expendlture
103,456
7.526
110.982
85,704
1,016
86,720
Net incomel(expenditurel
(2,7331
(5,482)
(8.215)
(9,356)
30,431
21,075
Transfers between funds
Nèt movement In funds for
the financlal year
(2,7331
(5.482)
(8,215)
(9,356)
30,431
21,075
Rèconclllatlon of funds:
Total fun¢Js beginning of the
year
14
64,706
30,431
95,137
74,062
74,062
Total funds at the end of
the year
61,973
24,949
86,922
64,706
30,431
95,137
The Staternent of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate lo continuing activities.
The notes on pages 10 to 16 form part of Ihe financial statements

Northwich RUFC
BALANCE SHEET
as al 30 April 2024
2024
2023
Notes
Fixed Assets
Tangible assets
Investmenls
16,003
16.004
Current Assets
Stocks
Debtors
Cash at bank and in hand
10
11
8,204
10,243
29,195
57,250
64,426
72,630
96,688
Cradltors: Amounts falling duo withln one year
12
(1.7121
(1,552)
Net Current Assets
70.918
95,136
Total Assèts less Current Llabllltles
86,922
95,137
Funds
Restricted Irust funds
Designated funds (Unrestricted)
General fund (unrestricted)
24,949
10,496
51.477
30,431
64,706
Totsl funds
14
86,922
95,137
The financial statements have been p￿Pared in accordance wilh the provisions applicable to companies subject to the
small companies, regime and in accordance with FRS 102 Yh8 Financial Reporting Standard applicable in th8 UK and
Republic of Ireland" applying Section 1A of that Standard.
1410112025
Approved by the Board of Trustees and authorlsed for Issue on
behalf by
and slgned on Its
Ken Jones
Trustee
The notes on pages 10 to 16 form part of Ihe financial statements

Northwich RUFC
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024
GENERAL INFORMATION
Northwich RUFC is a charity incorporated in England. The registered office of the charity is Moss Fam,
Northwich, Cheshire, CW8 4BH which is also the principal place of business of the charity. The financial
statements have been presented in Pound (£) which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concem basis under Ihe historical cost convention,
modified to include certain items at fair value. The financial statements have been prepared in accordance with
the Stslement of Recommended Practice {SORP) "Accounting and Reportyng by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS
102" applying Section 1A of that Standard.
As peThitted by the Companies Act 2006. the charity has varied the standard formals in that act for the
Statement of Financial Activities and the Balance Sheet. Departures from the standard fomials are lo comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Stalemont of compllance
The financial stslemenls of the charity for the financial year ended 30 April 2024 have been prepared on the
going concern basis and in accordance with the Statement of Recommended Practice ISORPI"Accounling and
Reporting by Charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable
in th6 UK and Republic of Ireland FRS 102., applying Section 1A of Ihal Slandard.
Fund accounllng
The following are the calegori8s of funds maintained-
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the
donors. Such purposes are within the overall objectives of the charity.
Unrestrlcted funds
Unreslricled funds consist of General and Designated funds.
General funds represent amounts which are expendable al the discretion of the board. in furtherants of the
objectives of the charity.
Designated funds comprise unreslricled funds that the board has, at its discretion, set aside for particular
purposes. These designations have an administrative purpose onty. and do not legally r8Strict the board's
discretion to apply the fund.
Income
Income is ￿cOgnised by inclusion in the Statement of Financial Activities only when the charity is legally entitled
to the income, performance conditions attached to the item{sl of income have been mel, the amounts involved
can be measured with suffioent reliability and it is probable that the income will be received by the charity.
Incorne from charitable activities
Income from charitable acts'vities include income eamed from the supply of seNices under contractual
arrangements and from perfomiance related grants which have conditions that specify the provision of particular
services to be provided by the charity. Income from govemment and other co-funders is recognised when the
charity is legally entitled lo the income because it is fulfilling the conditions contained in the related funding
agreements. Where a grant is ￿ceiVed in advance, its recognilion is deferred and included in credilors. Where
entitlement occurs before income is re￿ived. it is accrued in debtors.
Grants from govemments and other co-funders typically include one of the following types of conditions..
Perfornian￿ based conditions.. whereby the charity is contraclually entitled to funding only to the extent that
the core objectives of the grant agreement are achieved. Where the charity is Meeting the core objectives of a
grant agreement, it recognises the related expendilure, to the extent that il is reimbursable by the donor, as
income.
10

continued
Northwich RUFC
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024
.Time based conditions= whereby the charity is contractually entitled to funding on the condition that il is utilised
in a particular period. In these cases the charity recognises the income lo the extent it is ulilised within the period
specified in the agreement.
In the absence of such conditions, assuming that re￿Ipl is probable and the amounl can be reliably measured,
grant incorne is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received
or re￿1Vable, whichever is earlier.
Expendilure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are
those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are
allocated to actsvilies in proportion to staff bme spent or other suitable measure for each activity.
Tangible fixed assets and depre¢ialion
Tangible fixed assels are slated at cost or at valuation, less accumulated deprecialion. The charge to
depreciation is calculated lo write off the original cost or valualion of tsngible fixed assets. less their estimated
residual value. over their expected useful lives as follows..
Fixtures. fittings and equipment
25 % Straight line
Inveslmenls
Investments held as fixed assets are stated at wst less provision for any pemianent diminution in value. Income
from other financial fixed asset investments together with any related tax credil is recognised in the profit and
loss account in the financial year in which it is receivable.
Invènlorlès
Inventories are staled al the lower of cost and nel realisable value, after making due allowance for obsolete and
slow moving items. Cost includes all costs incurred in the nomial course of business in bringing them to their
present location and condition. Inventories comprise fundraising materials. It is nol considered practicable to
value inventories of unsold donated gothjs at the financial year end.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid netofany trade discounts due. Income recognised by the charity from government agencies
and other co-funders, but not yel received al financial year end. is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit at banks requiring less than thr88 months notice of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valu8d added lax is expensed as incurred.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2024
2023
Small donations individually less than £1,(KiO
Grants individually less than £1,000
RFU Grants
Cheshire Wesl and Chesler Council Grant
Moss Fami Community Services Ltd Grant
Sale Sharks Rugby Club Grant
Barclays Bank Grants
Northwich Rotary Club Grant
Sponsorship individually less than £1,000
Coleman Canal and Boat se￿ices Sponsorship
Northwich Round Table Sponsorship
623
919
1,542
30,946
3,227
5.000
5,000
1.500
1.000
4,000
1.000
2,910
4.000
7,000
1,000
1,000
500
500
5.861
2,000
5.861
2,000
11

continued
Northwich RUFC
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024
Wills & Wills Foundation Sponsorship
Fire & Heat Ltd Sponsorship
Vincent James Estate Agents Sponsorship
Homestead Garage LLP Sponsorship
Moss Fami Community SeNices Ltd Sponsorship
Tesco Community Grant
Righton & Blackburns Limited Sponsorship
The Oakwood Group Sponsorship
2,000
4.000
2,000
1.000
25,000
4.000
2,000
1,000
25,000
1,125
1,125
1,500
1.000
41,984
2,044
44,028
70,083
Reslricled income in prior period was- _
Small donations individually less than £1,(M)0 £16,120
Grants individually less than £1.000 - £2.827
Cheshire Wesl and Chester Council Grant- £5,000
Moss Farm Community Services Lld Grant- £1.500
Sale Sharks Rugby Club Grant- £1.000
Barclays Bank Grants - £4,000
Northwich Rotary Club Grant- £1,0(Ki
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2024
2023
Rugby Unlon Football Club:
Sale of goods and seryices in accordance with the
charity's objects
Membership subscriptions in retum for services
6,723
6,723
7,065
30,897
30,897
24,736
37,620
37,620
31,801
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2024
2023
Other trading activities
Income from fundraising events
494
20,550
494
20,550
5,661
21.044
21.044
5,661
INVESTMENTS
Unrestrlcted Restrlcted
Funds
Funds
2024
2023
Bank Compensation
75
75
250
12

continued
Northwich RUFC
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024
EXPENDITURE
RAISING FUNDS
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Just Giving fees
GoFundMe fees
spa￿h1Ve fees
Other fundraising costs
250 Club Winnings
Event expenses
216
216
216
577
403
1,225
1,949
2,990
11,020
1,949
2,990
11,158
138
426
15,959
354
16,313
2,847
The restricted expenditure in the current peri¢Jd is.. -
Event expenses - £78
The restricted expenditure in the prior period was.. -
GoFundMe fees- £577
spa￿h1Ve fees- £403
Other fundraising costs- £36
CHARITABLE ACTIVITIES
Dlrect
Costs
Olher
Costs
Support
Costs
2024
2023
Junior rugby expenses
S8nior rugby expens8S
Walking rugby expenses
R8nl and rates
Light heal and power
Premises repairs, renewals and
maintenance
Telephone, fax and intemet
Subscriptions
Sponsorship costs
Bank charges
Advertising
Other expenses
Depreciation
Moss Fami Community Servi￿$ Ltd
grant
Governance Costs (Note 4.4)
9,246
60,117
9,246
60,117
15,918
69,802
952
1,750
(4,127)
1.375
3,500
3,500
4,341
4,341
506
506
763
50
2,026
159
4,433
1,485
822
25
5,335
1,500
4,433
1,485
822
25
5,335
1,500
1,320
1,320
2,209
69.363
23.267
92,630
90,877
The restricted expenditure in the current period is.. -
Premises repairs, renewals and maintenance - £480
Sponsorship costs- £145
Depreciation - £5,323
Moss Fami Community SerVi￿s Lid grant- £1,500
All prior period expendilure was unrestricted.
OTHER TRADING ACTIVITIES
Dlrect
Costs
Olher
Costs
Support
Costs
2024
2023
Cost of ancillary trading, including
stock movement
2,039
2,039
(7.004)
13

continued
Northwich RUFC
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024
GOVERNANCE COSTS
Direct
Costs
Olher
Costs
Support
Costs
2024
2023
Independent examinerfs fees
1.320
1,320
2.209
SUPPORT COSTS
Cost of Charltable
Raising
Activities
Funds
Other Govemance
Trading
Costs
Activities
2024
2023
Support
354
21,947
2,039
1,320
25,660
{2,799)
ANALYSIS OF SUPPORT COSTS
2024
2023
Support
25,660
{2,799)
NET INCOME
2024
2023
Net Income Is stated after charglngl(crediting):
Depreciation of tangible assets
Independent Examiner's remuneration:
independent examination services
5,335
1,320
2,209
INVESTMENT AND OTHER INCOME
2024
2023
Bank interest
75
250
TANGIBLE FIXED ASSETS
Fixtures,
fittlngs and
equlpment
Total
Cost
Additions
21,338
21,338
At 30 April 2024
21,338
21.338
Depreciation
Charge for the financial year
5,335
5,335
At 30 April 2024
5,335
5.335
Net book value
At 30 April 2024
16,003
16,003
14

continued
Northwich RUFC
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024
INVESTMENTS
Group and
participating
undertakings
Inveslmenls
Cost
At 30 April 2024
Net book value
At 30 April 2024
At 30 April 2023
10.
STOCKS
2024
2023
Finished goods and goods for resale
8,204
10,243
11.
DEBTORS
2024
2023
Trade debtors
Amounts owed by group entities
Prepayments and accrued income
700
23,434
5,061
29,195
12.
CREDITORS
Amounts falllng due wlthln one year
2024
2023
Accruals and deferred income
1.712
1,552
13.
RESERVES
2024
2023
At the beginning of the year
(Deficilllsurplus for the financial year
95,137
(8.215}
74,062
21.075
At the end of the year
86,922
95.137
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 May 2022
Movement during the financial year
74,062
19.3561
74,062
21.075
30,431
At 30 April 2023
Movement during the financial year
64,706
12.7331
30,431
15,482)
95,137
{8,215)
At 30 April 2024
61,973
24,949
86.922
15

continued
Northwich RUFC
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2024
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1May
2023
Income Expenditure
Transfers
between
funds
Balance
30 April
2024
Restrlcted funds
Rebuilding Fund
Unrestrlcted funds
M&J Designated Fund
Unreslricled General
30,431
7,526
24,949
25.955
74.768
9.159
94.297
(6,3001
6,300
10,496
51,477
64,706
64,706
100.723
(103,4561
61,973
Total funds
95,137
102,767
110,982
86,922
Unreslrlcted Funds
General Fund.
These funds are held for the meeting the objectives of the charity, and lo provide reserves for future activities,
and subject to charity legislation. are free from all restrictions on their use.
M&J Designated Fund
These funds are for the provision of M&J rugby.
Restricted Funds
Rebuilding Fund
Funds for rebuilding the clubhouse following the fire.
14.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Financial
fixed
assets
Currenl
assets
Current
liabilities
Total
Restricted trust funds
15,968
8,981
24,949
Unreslricled designated funds
Unreslricled general funds
35
10,461
53,188
10,496
51,477
(1,712)
35
63,649
(1,712)
61.973
16,003
72,630
(1,712)
86,922
15.
RELATED PARTY TRANSACTIONS
In the year the Charity had related party Iransactions as follows-
Moss Farm Community Services Ltd, company number 09667074, a company in which Northwich Youth
Development RUFC hold 100 % of the shares. Al the year end the balance owing was £0 {2023- £23.484).
16.
POST4ALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
16