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← Northwich RUFC

2025-04-30-accounts

Charity Number: 1122898

Northwich RUFC

Annual Report and Unaudited Financial Statements for the financial year ended 30 April 2025

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Northwich RUFC TRUSTEES’ REPORT

for the financial year ended 30 April 2025

The trustees present their Trustees' Report and the unaudited financial statements for the financial year ended 30 April 2025.

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 Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) 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 purpose, governance, activities, achievements and finances for the financial year 30 April 2025.

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

The promotion of community participation in healthy recreation for the benefit of the inhabitants of Northwich and the surrounding areas by the provision of facilities for playing rugby union football ~~.~~

To advance the physical education of young people in the Vale Royal borough of Cheshire between the ages of 5 and 18 by coaching in and providing facilities for the game of rugby union football so as to develop their physical, mental and spiritual capabilities to enable them to grow to full maturity as individuals and members of society ~~.~~

To advance and assist in advancing the education of children and young people attending schools in the Vale Royal borough of Cheshire by the provision of coaching and facilities for the game of rugby union football ~~.~~

Structure, Governance and Management

Structure

The charity is constituted as an unincorporated charity, established by a written constitution adopted 7 February 2008, as amended 1 June 2022 and 4 March 2025 ~~.~~ The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law ~~.~~

Trustee appointment is considered by the main executive committee and follows the Charity Commission Guidance CC30 "GUIDANCE: Finding new trustees: what charities need to know"

Review of Achievements and Performance

The charity has continued to provide both the facilities and the coaching to 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 built on its already distinct reputation for inclusivity and enjoyment for all, resulting in further growth in numbers and a strong club identity amongst children and their parents/guardians ~~.~~

Maintaining playing and attracting 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 contact with, given that it has still managed to 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 to an arson attack ~~.~~ Profits from the bar and food operation allowed Moss Farm Community Services 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 robust, although there was a reduction in the year ~~.~~ Whilst the junior section improved its capital position considerably, the senior section did not hit its income target, due mainly to a significant shortfall on projected outside sponsorship, and was therefore primarily responsible for the deficit in net assets/total

4

Northwich RUFC TRUSTEES' REPORT

for the financial year ended 30 April 2025 funds ~~.~~

Looking forward 2026/27/28 are likely to be interesting years for the club as our landlords are proposing to rebuild our changing rooms and also add space for more functions. There will be extra costs for the club but also opportunities to increase income.

The trustees are fully aware, and have made the club’s executive committee and all members aware, that 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.

Actions have been taken in the current year to increase both membership and sponsorship income and bar prices have also been reviewed.

Colin Johnson/Ken Jones

Lead Trustees

Financial Review

The charity made an overall deficit of £11,568 in the year compared to a deficit of £8,215 last year.

Unrestricted funds showed a deficit of £5,536 in the year compared to a deficit of £2,733 last year ~~.~~ This is made up of total income of £85,387 (£100,723 ~~-~~ 2024) and total expenditure £90,923 (£103,456 ~~-~~ 2024) ~~.~~

Restricted funds showed deficit of £6,032 in the year compared to a deficit of £5,482 last year. This is made up of total income of £5,123 (£2,044 ~~-~~ 2024) and total expenditure £11,155 (£7,526 ~~-~~ 2024).

Results and Dividends

At the end of the financial year the charity has assets of £81,046 (2024 ~~-~~ £88,634) and liabilities of £5,692 (2024 ~~-~~ £1,712) ~~.~~ The net assets of the charity have decreased by £(11,568) ~~.~~

Reserves Position and Policy

Reserves Policy

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately two months of unrestricted charitable expenditure.

The trustees consider that this is sufficient to cope with any timing fluctuations in unrestricted income ~~.~~

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re ~~-~~ election ~~.~~

Compliance with Sector ~~-~~ Wide Legislation and Standards

The charity engages pro ~~-a~~ ctively with legislation, standards and codes which are developed for the sector ~~.~~ Northwich RUFC subscribes to and is compliant with the following: " The Charities SORP (FRS 102)

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

22/01/2026

Approved by the Board of Trustees on

and signed. on .its behalf by:

Colin Johnson Trustee

5

Northwich RUFC STATEMENT OF TRUSTEES’ RESPONSIBILITIES

for the financial year ended 30 April 2025

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 at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011 ~~.~~

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements ~~.~~

The trustees are responsible for keeping adequate accounting records that 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 Act 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.

22/01/2026

Approved by the Board of Trustees ~~on_—“i‘s™SCCC._~~ arn. Signed on its behalf by:

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ColinJohnsoni ss—<‘is—sS
Trustee
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6

22 January 2026 Date: .....sccccc ~~eseseseeeeeeeeseees~~

Northwich RUFC STATEMENT OF FINANCIAL ACTIVITIES

for the financial year ended 30 April 2025

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |Funds|Funds|Funds|Funds|Funds|Funds| |2025|2025|2025|2024|2024|2024| |Notes|£|£|£|£|£|£| |Income| |Donations|and|legacies|3|.|1|33,346|5,123|38,469|41,984|2,044|44,028| |Charitable|activities| |Rugby|Union|Football|Club|3|.|2|41,586|-|41,586|37,620|-|37,620| |Other|trading|activities|3|.|3|8,255|-|8,255|21,044|-|21,044| |Investments|3|.|4|2,200|-|2,200|75|-|75| |Total|income|85,387|5,123|90,510|100,723|2,044|102,767| |Expenditure| |Raising|funds|4|.|1|8,251|-|8,251|16,235|78|16,313| |Charitable|activities|4|.|2|81,232|11,155|92,387|85,182|7,448|92,630| |Other|trading|activities|4|.|3|1,440|-|1,440|2,039|-|2,039| |Total|Expenditure|90,923|11,155|102,078|103,456|7,526|110,982| |Net|income/(expenditure)|(5,536)|(6,032)|(11,568)|(2,733)|(5,482)|(8,215)| |Transfers|between|funds|-|-|-|-|-|-| |Net|movement|in|funds|for|(5,536)|(6,032)|(11,568)|(2,733)|(5,482)|(8,215)| |the|financial|year| |Reconciliation|of|funds:| |Total|funds|beginning|of the|13|61,973|24,949|86,922|64,706|30,431|95,137| |year| |Total|funds|at|the|end|of|56,437|18,917|75,354|61,973|24,949|86,922| |the|year|

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The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities ~~.~~

The notes on pages 10 to 17 form part of the financial statements

8

Northwich RUFC BALANCE SHEET

as at 30 April 2025

2025 2024
Notes £ £
Fixed Assets
Tangible assets 7 13,943 16,003
Investments 8 1 1
13,944 16,004
Current Assets
Stocks 9 6,764 8,204
Debtors 10 252 ~~-~~
Cash at bank and in hand 60,086 64,426
67,102 72,630
Creditors: Amounts falling due within one year
11		 (5,692) (1,712)
Net Current Assets 61,410 70,918
Total Assets less Current Liabilities 75,354 86,922
Funds
Restricted trust funds 18,917 24,949
Designated funds (Unrestricted) 16,359 10,496
General fund (unrestricted) 40,078 51,477
Total funds 13 75,354 86,922

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard ~~.~~

22/01/2026

Approved by the Board of Trustees and authorised for issue on behalf by

and signed on its

Colin Johnson Trustee

The notes on pages 10 to 17 form part of the financial statements

~~a)~~

Northwich RUFC NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

1. GENERAL INFORMATION

Northwich RUFC is a charity incorporated in England. The registered office of the charity is Moss Farm, 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.

2. 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 concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting 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 permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet ~~.~~ Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP ~~.~~

Statement of compliance

The financial statements of the charity for the financial year ended 30 April 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting 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 ~~.~~

Fund accounting

The following are the categories 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 ~~.~~

Unrestricted funds

Unrestricted funds consist of General and Designated funds ~~.~~

« General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

« Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund ~~.~~

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity ~~.~~

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co ~~-~~ funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors ~~.~~ Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co ~~-~~ funders typically include one of the following types of conditions:

« Performance based conditions: whereby the charity is contractually 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 expenditure, to the extent that it is reimbursable by the donor, as income.

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continued

Northwich RUFC NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

«Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income 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 receivable, whichever is earlier.

Expenditure

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 whena 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 activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Straight line

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other financial fixed asset investments together with any related tax credit is recognised in the profit and loss account in the financial year in which it is receivable ~~.~~

Inventories

Inventories are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all costs incurred in the normal course of business in bringing them to their present location and condition ~~.~~ Inventories comprise fundraising materials ~~.~~ It is not considered practicable to value inventories of unsold donated goods 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 net of any trade discounts due ~~.~~ Income recognised by the charity from government agencies and other co ~~-f~~ unders, but not yet received at financial year end, is included in debtors ~~.~~

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal ~~.~~

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |3.|INCOME| |3.1|DONATIONS|AND|LEGACIES|Unrestricted|Restricted|2025|2024| |Funds|Funds| |£|£|£|£| |Small|donations|individually|less|than|£1,000|1,002|500|1,502|1,542| |Grants|individually|less|than|£1,000|100|-|100|-| |RFU|Grants|-|2,000|2,000|1,000| |Moss|Farm|Community|Services|Ltd|Grant|1,964|-|1,964|-| |Barclays|Bank|Grants|-|-|-|500| |Sponsorship|individually|less|than|£1,000|2,780|-|2,780|5,861| |Coleman|Canal|and|Boat|Services|Sponsorship|2,000|-|2,000|2,000| |Northwich|Round|Table|Grant|-|2,248|2,248|-| |Fire|&|Heat|Ltd|Sponsorship|-|-|-|4,000| |Vincent|James|Estate|Agents|Sponsorship|-|-|-|2,000| |Homestead|Garage|LLP|Sponsorship|-|-|-|1,000|

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~~UT~~

continued

Northwich RUFC NOTES TO THE FINANCIAL STATEMENTS

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |for|the|financial|year ended|30|April|2025| |Moss|Farm|Community|Services|Ltd|Sponsorship|20,000|-|20,000|25,000| |Tesco|Community|Grant|-|375|375|1,125| |Righton|&|Blackburns|Limited|Sponsorship|1,500|-|1,500|-| |3|Shires|Marketing|Limited|Sponsorship|1,000|-|1,000|-| |Ashley|Griffin|Roofing|Ltd|Sponsorship|1,000|-|1,000|-| |Hartford|FC|Sponsorship|2,000|-|2,000|-| |33,346|5,123|38,469|44,028| |Restricted|income|in|prior|period;|Small|donations|individually|less|than|£1,000|-|£919;|Tesco|Community|Grant| |£1,125|.| |3.2|CHARITABLE|ACTIVITIES|Unrestricted|Restricted|2025|2024| |Funds|Funds| |£|£|£|£| |Rugby|Union|Football|Club:| |Sale|of goods|and|services|in|accordance|with|the|7,221|-|7,221|6,723| |charity's|objects| |Membership|subscriptions|in|return|for|services|34,365|-|34,365|30,897| |41,586|-|41,586|37,620| |3|.|3|OTHER|TRADING|ACTIVITIES|Unrestricted|Restricted|2025|2024| |Funds|Funds| |£|£|£|£| |Other|trading|activities|-|-|-|494| |Income|from|fundraising|events|8,255|-|8,255|20,550| |8,255|-|8,255|21,044| |3.4|INVESTMENTS|Unrestricted|Restricted|2025|2024| |Funds|Funds| |£|£|£|£| |Bank|Compensation|-|-|-|75| |Pitch|rental|2,200|-|2,200|-| |2,200|-|2,200|75| |4,|EXPENDITURE| |4.1|RAISING|FUNDS|Direct|Other|Support|2025|2024| |Costs|Costs|Costs| |£|£|£|£|£| |Just|Giving|fees|-|-|36|36|216| |Other fundraising|costs|1,077|-|-|1,077|1,949| |250|Club|Winnings|1,695|-|-|1,695|2,990| |Event|expenses|5,443|-|-|5,443|11,158| |8,215|-|36|8,251|16,313| |Restricted|expenditure;|Event|expenses|£0|(2024|£78)|.| |4|.|2|CHARITABLE|ACTIVITIES|Direct|Other|Support|2025|2024| |Costs|Costs|Costs| |£|£|£|£|£| |Junior|rugby|expenses|15,882|-|-|15,882|9,246| |Senior|rugby|expenses|53,147|-|-|53,147|60,117| |12|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Northwich|RUFC| |NOTES|TO|THE|FINANCIAL|STATEMENTS| |for|the|financial|year ended|30|April|2025| |Rent|and|rates|-|-|3,500|3,500|3,500| |Premises|repairs,|renewals|and|-|-|8,540|8,540|4,341| |maintenance| |Telephone,|fax|and|internet|-|-|120|120|506| |Sponsorship|costs|-|-|1,034|1,034|4,433| |Bank|charges|-|-|1,657|1,657|1,485| |Advertising|-|-|-|-|822| |Other expenses|-|-|-|-|25| |Depreciation|-|-|6,427|6,427|5,335| |Moss|Farm|Community|Services|Ltd|-|-|-|-|1,500| |grant| |Computer|hardware|and|software|-|-|200|200|-| |Food|hygiene|-|training|and|-|-|500|500|-| |equipment| |Governance|Costs|(Note|4.4)|-|-|1,380|1,380|1,320| |69,029|-|23,358|92,387|92,630|

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Restricted|expenditure;|Senior|rugby|expenses|-|£2,000|(2024|£0);|Premises|repairs,|renewals|and| |maintenance|-|£2,536|(2024|£480);|Sponsorship|costs|-|£0|(2024|£145);|Depreciation|-|£6,119|(2024|£5,323);| |Moss|Farm|Community|Services|Ltd|grant|-|£0|(2024|£1,500);|Food|hygiene|-|training|and|equipment|-|£500|.| |4.3|OTHER TRADING|ACTIVITIES|Direct|Other|Support|2025|2024| |Costs|Costs|Costs| |£|£|£|£|£| |Cost|of|ancillary|trading,|including|-|-|1,440|1,440|2,039| |stock|movement| |4.4|GOVERNANCE|COSTS|Direct|Other|Support|2025|2024| |Costs|Costs|Costs| |£|£|£|£|£| |Independent|examiner's|fees|-|-|1,380|1,380|1,320| |4.5|SUPPORT|COSTS|Cost|of|Charitable|Other|Governance|2025|2024| |Raising|Activities|Trading|Costs| |Funds|Activities| |£|£|£|£|£|£| |Support|36|21,978|1,440|1,380|24,834|25,660| |5.|NET|INCOME|2025|2024| |£|£| |Net|Income|is|stated|after|charging/(crediting):| |Depreciation|of tangible|assets|6,427|5,335| |Independent|Examiner's|remuneration:| |-|independent|examination|services|1,380|1,320| |6.|INVESTMENT|AND|OTHER|INCOME|2025|2024| |£|£| |Rent|receivable|-|other|income|2,200|-| |Bank|interest|-|75| |2,200|75|

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continued

Northwich RUFC NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |13.2.|ANALYSIS|OF|MOVEMENTS|ON|FUNDS| |Balance|Income|Expenditure|Transfers|Balance| |1|May|between|30|April| |2024|funds|2025| |£|£|£|£|£| |Restricted|funds| |Rebuilding|Fund|24,949|375|6,407|-|18,917| |Hygiene|Courses|and|Food|-|500|500|-|-| |Equipment| |RFU|Travel|-|2,000|2,000|-|-| |Scoreboard|-|2,248|2,248|-|-| |24,949|5,123|11,155|-|18,917| |Unrestricted|funds| |M&J|Designated|Fund|10,496|29,047|16,078|(7,106)|16,359| |Unrestricted|General|51,477|56,340|74,845|7,106|40,078| |61,973|85,387|(90,923)|-|56,437| |Total|funds|86,922|90,510|102,078|-|75,354|

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Unrestricted Funds

General Fund.

These funds are held for the meeting the objectives of the charity, and to 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 ~~.~~

Food Hygiene Fund

Donation to be used for food hygiene training and equipment ~~.~~

RFU Travel Fund Grant to fund team travel expenses ~~.~~

Scoreboard Fund

Grant to fund a new scoreboard.

13.3 ANALYSIS OF NET ASSETS BY FUND

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||||||||| |---|---|---|---|---|---|---|---| |Fixed|Financial|Current|Current|Total| |assets|fixed|assets|liabilities| |-|charity|use|assets| |£|£|£|£|£| |Restricted|trust|funds|13,033|-|5,884|-|18,917| |Unrestricted|designated|funds|575|-|15,784|-|16,359| |Unrestricted|general|funds|335|1|45,434|(5,692)|40,078| |910|1|61,218|(5,692)|56,437| |13,943|1|67,102|(5,692)|75,354|

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