REGISTERED COMPANY NUMBER." 06451012 (England and Wales) REGISTERED CHARITY NUMBER: 1123692 Re ort of the Trustees and Flnancial Statements for the Year Ended 31 Au ust 2024 for Rotherham Unlted Communit Trust
Rotherham United Communit Trust Contents of the Financial Statements for the Year Ended 31 Au ust 2024 Page Report of the Trustees I to 13 Report of the IndependentAudltors 14 to 16 Statement of Flnanclal Actlvlties 17 Balance Sheet 18 Cash Flow Statement 19 Notes to the Flnanclal Statements 20 to 31
Rotherham Unlted Communl Trust Re ort of the Trustees for the Year Ended 31 Au ust 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provlslons of Accounting and Reporting by Charltles: Statement of Recommended Practice applicable to charitiÈs preparing thelr accounts in accordarkce with the Financlal Reporting St3ndard applicable in the UK and Republlc of Ireland IFRS 1021 leffective l January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charlty Is controlled by Its governing document, a deed of trust. and constitutes a limited company, limited by guarantee, as deflned by the Companies Act 2006. REFERENCE ANDADMINISTRATIVE DETAILS Registered Company number 06451012 (England and Wales) ReBlstered Charity number 1123692 Reglstered offlce The Goal Zone New York Stadium New York Way Rotherham South Yorkshlre S60 IAH Trustees Z Ahmed Communlty Learnlng Manager P G Douglas Chlef Operatlng Officer M P Hannl8an Operation5 Director A Mohammed Dlrector of Trust Ms K Thomas Accountant Mrs C A Foster External Fundin8 Offlcer G Shone Prolects And Operations Manager D Wllson Director of Development Mrs F Ross Company Director J Page Medlcal Director (resigned 11131241 K Merry Deputy Ceo Mrs K Smlth lappointed 1214124} S Goodwin lappolnted 1113124) Company Secretary Taylored Buslness Secretaries Limited Audltors Sutton McGrath Hartley 5 Westbrook Court Sharrowvale Road Sheffield South Yorkshire Sll 8YZ Page I
Rotherham Unlted Communit Trust ort of the Trustees for the Year Ended 31Au ust 2024 REFERENCE ANDADMINISTRATIVE DETAILS Sollcitors Parker Rhodes Hickmotts The Point Bradmarsh Business Park Rotherham S60 IBP Bankers Barclays 10-12 Pinstone St, Sheffield City Centre, Sheffleld S12HN Objectlve5 and actlvltles Pollcles and objectives The Charlty's objectives Ithe Oblectsl are for the benefit of the public generally and in partlcular, the inhabltants of South Yorkshire and surroundlng areas:_ To promote community particlpation in healthy recfeatlon by providing faclllties for the playing of assoclation football and other sports capable of improvlng health To provlde and a5SiSt In providing facillties for sport, recreation or other leisure time occupation of such persons who have need for such facilitie5 by reason of their youth, age, infirmity or disablement, poverty or social and economic clrcumstances or for the publlc at large in the Interest of soclal welfare and wlth the ob5ect of improvlng thelr conditions of Ilfe,. and To advance the education of chlldren and youn8 people through such means as the trustees thlnk flt in accordance wlth the law of the charity. The charity has the broad alm of providing Increased opportunltles for chlldren and young people to engage in qualifled football coaching and other sportin8 actlvities. Strategles for achlevlng obje¢tlves The strategies employed to achieve the charity's objectives are to; Provide opportunities to chlldren and young people of all abSllties to enga8e In football/sporting activitSes: Provide a broad range of actlvltles and venues within Rotherham and surroundlng area5 to increase opportunltles for children and young people to benefit Irom qualified football coachin8 and sporting activities,. Establish effoctSve lines of communication with local school and. where appllcable, Governlng Bodies of Schools,, Establlsh working relationship5 Wlth, where applicable. FA. PFA, Football League, Promier League, Children Seyvlces and relevant partners,. Dellver a quality and professlonal service provided by FA qualified coaches; Liaise with the local PDM'5 relating to the development and delivery of the sesslons; EstablSsh a comprehensive and effective marketlng strategy to promote and highli8ht the charlty'5 servlces wlthin schools around Rotherham. The Trust is reliant not only on pald staff but volunteers from within the many communlties it works. Many of the volunteers start as paiticipants and then progress to help organise the activitie5. Over the course of the pandemlc, RUCST worked in partnership with VAR and RMBC to support the management and deployment of volunteers to support those Isolating or In crisis. The volunteers were not just recruited from actiwties but from the fans of RUFC who wanted to give something back at a challenging time. Some volunteers are also recruited via our Educatlon and NCS programme as a big part of our values is going above and beyond. The students value the work we do and find it a good opportunity to gain additional skills along51de their studying wlth the Rotherham United Sports College. Page 2
Rotherham Untted Communlt Twst Re ort of the Trustees for the Year Ended 31 Au ust 2024 Achlevernents and performance Overview This report provides an oveNiew of the incredible impact and reach of Rotherham United Communlty Trust during the 2023124 year. Before you read on it would be remiss of me not to mention that none of this would have been possible without the continued dedicatlon of our amazins team, the guidance and expertise of our board of trustees, and the invaluable support of our partners and funders. Our mlssion, indeed our promlse to you, is that we will use our passion for helping others and the influence of the Rotherham United Football Club brand to help individuals recognise and achieve their goals, to create pathways, to insplre future generations and ensure that we have a lastinE impact in all of our communities. We wlll do thi5 by caring for all Rotherham residents, by listening to and understanding indlviduals and their communltles, by being inclusive and having respect, by developing our staff to ensure our standards and professlonalism are the best they can be and, most of all, by ensuring that what we deliver is engaging, fun and relevant, Thank you to everyone who has contrlbuted to making a positlve difference in our town. Together. we contlnue to build a stronger, more unlted Rotherham. Chlldren's Capltal of Culture In 2025, Rotherham will become the world's flrst Children's Capital of Culture designed and delivered by chlldren and voung people from our borough. Wlth children, young people. and famllles at it5 heart, the Chlldren's Capltal of Culture field is an excltSng and interactive space lam-packed wlth things to do. Wlth hands on creative actlvitles, br1115ant performahces by chlldren and young people from across the borough. The CCOC funds 2 part time staff members whose purpose is to plan, deliver and evaluate Rotherham United CommunityTrusts project. NCS Year of Servlce In May 2024, the trust partnered wlth EFL in the Communlty and NCS Trust to offer x4 roles for 18-24-year-old from the borough to further enhance their workin8 credentials. The prograrnme, totalling 39 week5 gave the 4 staff members vltal skills withSn our sector providing experience trust wide in departments such as; School and Sports, Health and Wellbelng, Youth and Incluslon and Football Development. The programme came to an end in February 2025. all 4 staff members are retained internally progresslng onto permanent contracts. Smart Energy The Smart Energy GB partnership reaches football fans via EFL Final matches wlth mass advertising. through local club actlvatlons and community engagement wlth the EFL Trust to hi8hlight the budgeting and energy management beneflts of smart meters. Smart Ener8y GB are in their fourth year worklng in partnership with the EFL to help football fans understand how a smart meter can help them take control of their energy bllls. Page 3
Rotherham United Communi Trust Re ort of the Trustee5 for the Year Ended 31 Au U5t 2024 Premler League Prlmary Stsrs Rotherham United Community Trust (Rucll delivered a wide range of actlvities and provisions almed at engaging young people throughout the community. The primary focus centred around using the posltive power of professional football clubs to inspire children to be active, look after their wellbeing and develop important life skills. Throughout the year, the team had to achleve the following KP15 set by PLCF. Annual minlmum target output 12 12 Annual stretch target output 12 14 Actual annual output 12 33 Key performante Indlcator PE support Target InteNentlons Glrls only Extra Currlcular football sessions Social Action projects Anti-Discrimination Workshops Education Actlvations CompetltSons io 12 35 EFL In the Community Movo and Learn, Joy of Movin8 Ferrero UK'S corporate Social responslbllity project, the Joy of movlng programme, which has been developed and dellvered through a partnership wlth EFL Trust for over seven years. Is based on methodology whlch is designed to inspire chlldren to move thou8h play and captures the fun approach, which we know Is key. The methodology was established by independent experts, including Foro Italico (Rome University) and the Itallan OlympSc Committee ICONII and focuse5 on developlng key skills in four maJor areas.. -Physlcal fltne5S -motor coordlnatlon -Cognltlve functions & creatlvlty -Life skills The Joy of moving programme Ss delivered within schoo15 across Rotherham and consists oftwo elements,, the Move & Learn project and Joy of moving Festivals. We have delivered In a mlnlmum of 27 schools worklng wlth over 1620 chlldren. Schools Pack38es Durlng the 2024124 academic year the Participation team has worked with 80% of the primary schools across Rotherham delivering physical educatlon, Premier League Prlmary Stars interventions, EFL Joy of Moving sessions and more, 15 of these schoo15 are RUCT partnership schools; through this partnership they have received match tickets, sl8ned merchandlse and inflatable fundralslng festivals, all which support schools to raise vital funds to expand their sport and physical attivity offer. Mat¢h-days Across the Football season, the trust worked in partnership wlth Rotherham United F.C ensuring we had a presence at every home fixture throughout the 5ea50n totalling 26 occurrences. Every match-day is packed full of events, activlties and partner collaborations such as Flag Bearlng, Half time cup competitions. match-day themes to name a few, Study Programme 16 to 19~Year-Old Study Programme {NCFE Level 218TEC Level 31 The 2023/24 academic year concluded in June, with the Sports College achieving over 95% retention and achievement. The year wa5 ended with an Awards Evenin8 at the New York Stadium, where we celÈbrated the success of our students both In relation to their educatlon and footballing achievements. Page 4
Rotherham Unfted Communlt Trurt Re ort of the Trustees for the Year Ended 31 Au ust 2024 Last year we introduced an alternative Level 3 course alongside the exlstlng 'Sports Coaching & Development, pathway. The new Level 3 in 'Sport, Fitness & Personal Training, provides learners with more study options, and is more suited to those wanting to pursue careers in physiotherapy and sports science. To further enhance the experience for learners on this couvse, we are delighted to have been working in partnership with Places Leisure and the English Institute of Sport to allow students to use thelr first-class fitness facilities. Over the last 12 months we have also welcomed varlous guest speaker5, including first team players, Academy staff, the Royal Marine5, Howard Webb, Les Payne and Chris Dolby. all alongside our standard study timetable. Recrultment for 2024125 has been remarkably successful, with over 120 students enrolling onto our various Study Programmes. This Is an increase from the prevlous academic year and Is testament to the hard work of the team In creatlng an inspiring envlronment and trusted reputation across the town. Enrolment was carried out over 2 days at the New York Stadium. Academy Delivery The 2021-24 Academy cohorts completed their BTEC and apprenticeship qualifications In April, with many achieving thelr target grades, Both 1st and 2nd year scholars completed a comprehensive inductlon pro8ramme delivered throughout the summer. This was delivered by all members of the multi-disciplinary team including coaching, sports science, player care and safeguardlng staff. Inductlon tOPiC5 included Equallty & Diversity, Personal Development and Identity. Over the next quarter both groups will be undertaklng thelr UEFA C Coachlng and Level l Refereeing qualificatlons, Thls will allow them to enhance their CV and support their career progression opportunitles. Foundatlon Degree Iln partnershlp wlth Universlty of South Wales) The 2023124 academic year saw 18 students studying across our Foundation Degree Programmes IFootball Coaching & Development, Sports Coachlng & Development and Top-upl, complete their qualifications. This was a mix of former BTEC students who had progressed internally and external students who jolned us from local sixth forms, We always aim to nurture students to become our next cohort of coaches; this has proven successful to date, with many current and former students now employed by the Trust. Alternative Provlslon Our Alternative Provislon has continued to grow throughout the 2024125 academic year, and we are now worklng wlth over 10 schools delivering various interventions. Slnce the start of the new academic year, we have been worklng with over 20 students from 6 dlfferent schools across our AP programmes, Thls Increase In enga8ement Is the result of the successful reputatlon we have built Since schools returned followln8 the COVID-19 pandemic. Feedback received from schools has been outstandin& and the staff involved continue to have a profound impact on the young people they work wlth. Multiply Working In Partnershlp wSth Rotherham Councll, the trust are delivering the Multlply programme. The programme 15 for Rotherham resldents aged 194 who have not achieved a maths GCSE of at least a Grade C or equivalent. The Multlpty programme Includes a range of free courses and support, such as: -workshops -In-person classe5 -Family Learning -In work development -Dlgltal resources Page 5
Rotherham Unlted Communlt Trust Re ort of the Trustees for the Year Ended 31 Au ust 2024 Employablllty Rothorham United Community Trust are proud to be the only professional football club to host a DWP (Department for Work and Pensions) Youth Hub and have supported over 200 young people into employment since it5 launch. We have also successfully delivered over 500 action plans that have enabled young people aged 16-24 to create a clear career plan, givlng them motivation to move closer to or into employment. As of November 2024, we have entered Into our 5th year of delivery and expended our team by adding a second Employabillty and Skills Officer. MAN v FAT Our MAN v FAT programme contlnues to run successfully, with around 80 men attendlng Parkgate Astro every Frlday night to 50clallse, play football and weigh in. As of February 2025, we are currently in our twentieth season, with every Intentlon to maintaln and grow the league eoing foThiard. Soclal Pres¢rlblng Our Social Prescrlbing Service has gone from strength to strength in the past 12 months. We continue to provide per50n-centred support to all Individuals referred to us, offering them a friendly listenlng ear and safe, welcoming actlvitles. We understand that each person is different. and therefore the support that we offer Is dependent on the indivldual. Over the p3St year, we have worked consistently with around 40 different referrals at any one tlme, with staff dedicatlng 6-8 hours per week to provldlng I:1 support elther over the phone or in person. VAR youth Work Pllot WorklnB in partnershlp with Children, Young People and Famllles Con50rtium the trust supporting the delivery of the "Youth Work Pilot" The Youth Worker Pilot is a new project currently being delivered by the Chlldren, Young People and Famllles Consortium whlch embeds a Youth Worker Service within the Rotherham Hospital Children's Ward. A dedScated Youth Worker Team wlll be workin8 both within Rotherham Hospital and out in the communlty, working along51de children, young people and their famllles to support them to navlgate health seNices and transition seamlessly Into adult-led care and access further support in community settlngs. The project alms to support children and young people a8ed 11 to 19 with new and existing long-term condltlons (asthma, epilepsy, diabetes) and complex health care needs. The seNice may be extended beyond the 19th birthday for young people who have an Educatlon and Health Care Plan lon a Case-by-case ba5isI, Mental Health Our mental health provlslon is more In need than ever as a result of the pandemic and cost of Ilving crisls. Over the past year we have provided an average of 6 sessions per week specifically tailored towards improving mental health, from coffee mornin85 and walking groups to badminton and inclusion football. Shine Health Academy After the successful delivery of the project in 2023, we are proud to contlnue the vital seNlce in partnership with ShSne Health Academy for a second year. Shine 15 a 12-week, tier 3 weight management programme for young people, whlch works c105ely with and receives referrals frorn NHS England Complication5 from Excess Weight ICEWI Cllnlcs, Having previously worked with the 0-19 servlce on their WHAM Iweight, Health and Attltude Management) project, we identlfled children's weight management as a gap In our provislon and were easer to move back into thls area. Due to the success of thls first cohort, we have now secured a 10-year linSe to use the Shlne content and materials Independently, This exciting opportunlty will allow us to create our own weight management programme for young people using evidence-based resources, whlch can be dellvered both in schools and as an extracurrlcular proleet In community settlngs, Page 6
Rotherham United Communi Trust Re ort of the Trustees forthe Year Ended 31 Au ust 2024 Premler League Klcks Rotherham Unlted Community Trust (Rucll delivered a wide range of activities and provisions almed at engaglng young people throughout the communlty. The primary focus centred around providing accessible outdoor and Indoor sports, youth clubs, and youth voice initiatives within a 1-5-mile radius of participants, homes. Key efforts included organising four external and two Intemal tournaments in collaboration with club5 such as Sheffield Wednesday, Manchester Unlted, Middle5borough and Doncaster Rovers. A particular hlghlight of the year wa5 taking a group of SEND young people that attend our PL Kicks session5 to Middlesbrough for the Premier League Disabi5ity Football Festlval, where their determination and talent lead them to win the event and brought the trophy back to Rotherham. This achievement had a huge impact on the young people involved, boosting their confidence and showlng them what they can achieve when they work together as a team. Winning the festival not only brought them c105er together and celebrated their work but dolng so in a safe and inclu51ve environment made the experience even more rewarding, hopefully Insplrlng them to stay active and continue partlclpating in sport5 wlth enthusiasm and pride. Our educatlonal outreach Involved workshops aligned with national campaigns such as Hate Crlme Awareness Week, B12ck History Month. and Rainbow Laces. By being active supporters of these campaigns, it helghtens young people'5 awareness of crltical social Issues, fosterlng empathy and a deeper understanding of diversSty and Incluslon. Participating In these campalgns attempts to empower young people to become advocates for positive change In thelr communities, promotlng acceptance and respect for everyone In Rotherham and beyond. 'Beyond' in thls reporting vear extended all the way to Ghana where, after a year of hard work, young people got the chance to make a dSfference on a global scale wlth a 10-day humanitarian ald visit to Ghana. The 5ucce5s of thls year's dellvery has wldely come down to the partners we work with and the collaboratlons we have wlthln our local community, the voluntary sector, counclllors, VR Fund PCC Through sport and art, the PCC Celebratlng diversity project ralsed awareness of hate crime by capturing the Ilved experlences of people who have been vlctlms of hate crlme, wlth a focus on Islamophobia. We Increased awareness of hate crime and how to report it by collaborating with commvnltles affected by hate crlme. There Is stlll underreporting of hate crime, and projeds Ilke this inform the public and encourage clvic responslbillty so people become upstanders to report incidents. Putting hate crlme back on the 3Benda. Harms for Hate We have recelved funding from Rotherham Metropolitan Borough Council IRMBCI to deliver a Harms of Hate education day. The event aims to educate local young people around the Issues of hate speech, radlcalisatlon, and knife crlme, whilst combating discrlmination as well as bullying wlthin our communities and schools. Safer Street 51 Safer Rotherham Partnershlp The funding ha5 boen used to create an array of dlverse opportunities for youn8 people to engage wlth Rotherham United Staff in the heart of thelr communities. In 5 diverse community areas such as community centre5, Sports parks, MUGA'5 and community venues. The project has engaged 123 individuals from the ages of 8-17. Alongslde this delivery, we continue to openly discuss youth opportunities, local ASB and community tenslon with participants. We do this through open discusslons, I to I's and questionnaires. A lot of the communltles we have been able to work In through this fundln8 don't have much access to safe spaces to hang out with friend5, be involved in physical activity or build aspiration5. Most of this 15 down to the barrlers facing young people on a day-to-day ba515, some of which are financial, social, wellbeing or even terrltorial. These barrlers have been identified to us durin8 recent consolation5 With young people through this project and others. Safer Streets funding has not only provided Indivlduals with a wide range of community interventions, but it has also created a bridge between young people wlthin thelr communities and Rotherham United. A bridge we hope to continue building after the prolect comes to an end. Page 7
Rotherham United Communlt Trust Re ort of the Trustees for the Year Ended 31 Au ust 2024 We aim to do this through externally funding projects such as Premier League Kicks. Premier League Fans Fund. Smiles for Miles and our Universal Youth Work provision. Smlles for Mlles IVARI Following the succe55 of the 2021-2023 Smiles for Miles Base Project. we are delighted to have been awarded the Smiles for Miles 2.0 project which continues our offering of open access youth groups, positive activities and specialist support for Children and Youn8 People in Rotherham for an additional three-year period from April 2024 to March 2027. The prolect Is all about Co-production and supporting young people to reach their goals las defined by them) and lead the direction of the project based on what they Say they need or would like to "have a go at". Our project priorities are around early intervention, improving spaces and places that matter to communitles, bringing people together and building stron8 relationships In and across communlties. We want to provide young people wlth the right activities and support, in the right place, at the right time. Dlsability & SEND {Speclal Educatlonal Needs and Disabllltles) Our long-lastlng relationship wlth Rotherham Parents Carers Forum {RPCFI proceed5 to enhance our engagement with young people experiencing a range of SEND needs, helpln8 US to provide the best support we can to young people and their famllSes. More recently we have been awarded a small fundlng grant from Sheffield and Hallamshlre FA. through whlch we have been able to access three powerchairs donated by Middlesbrough PFC. Thi5 will add a new aspect of disabillty sports to Rotherham (the nearest Powerchair Football provlsion is currently In Leeds). We are honoured to be able to offer Powerchalr Football to the disabled community, wlth session5 Startln8 In October 2023. Communlty Coheslon & Celebratlon The Trust's Unlted 4 Communltles programme has been praised for Its commitment to not only improving the mental and physical wellbeing of its part5clpants, but also for its dedicatlon to providinE a safe Space for refugees and asylum Seekers who live in Rotherham. The U4C group is made up of refugees and asylum seekers who live in Rotherham. Alongside playSng football, RUCT work5 wlth participants to help them improve thelr mental and physical wellbeing and supports their integration into the local community. ftu once more celebrated Ramadan and Eid in 2024 with our Midnight Ramadan Tournament serles, held each Frlday night throtÈghout Ramadan. Unlque in the region, Rucf welcomed more than 100 players from 12 teams to take part In the tournament, taklng place at Rotherham Indoor Football Centre between 11pm-lam. The event offered a free weekly 5-a-5ide league for pafticlpants celebratlng the month of Ramadan. Ghana In October 2023, we travelled to Ghana with a group of young people. We aimed to continue the work we began within the schools. the orphanages and local communlties. While in Ghana It was important that the students did not only carry out the commvnity work, we set out to do but the learn about the history the country and the people of Ghana went through to get to where they are now. We spent time visiting various places like. Kwame Nkrumah Memorial Park, Independence Square and the local craft market. We had overnlght trips to Cape Coast and Volta. NCS Residentials Page 8
Rotherham United Commun Trust Re ort of the Trustees for the Year Ended 31 Au ust 2024 2023124 saw the return of the NCS programme at the trust, whereby the residential format Was reintroduced in partnership with EFL in the Community and Ingeus. We worked we various partners taking 217 young people on a I week residential. The residential experlences were designed to give young people a taste for independence by livlng away from home. They had the opportunities to mix with a new crowd of people and take on exciting challenges together, learnin6 new skills across three key themes: Employability. Life Skills, and Social Actlon. NCS Regional Programme In September 2023, Rotherham United Community Trust managed the regional project funded directly by NCS Trust, working in partnership with local CCOS: Sheffield Wednesday Communlty Progr3mme. Sheffield United Community Foundation, Reds in the Communlty and aub Doncaster Foundatlon. The 2-year programme will offer a variety of experlences for 2100 young people a8ed between 15-17 across South Yorkshire. The total contract value Is valued in excess of £550,000.00. Facllltles As of August 2024, the trust has secured funding from Football Foundation to re-develop Parkgate Astro, work Is schedule to commence in December 2024 with a planned completion date of March 2025. Alongside the part-funded development. the trust will invest In the buildings at Parkgate to ensure they meet the standards of the external development. The site will play a fundamental part in the trust's future. havlng a state-of-the-art facllity allows us to contlnually dellver and enhance provision. In addltlon to the development at Parkgate Astro, The Trustees have agreed to invest unrestrlcted reserves In our facilities at New York Stadium, ensurlng our rooms are flt for purpose as we continual evolve a5 a charitv. More Than Football {Year 31 The More Than Football programme focuses on three target aa$ In Rotherham; Eastwood. Klmberworth and Maltbv. This programme Is genuinely needs-led, designed and dellvered by the community for the communlty, and has been co-produced by VCSE Infrastructure partners in consultation with service users and their members. The programme target5 new audlences and places whlch are not currently taking part in physical activity and adopts a new model of codelivery. It is the only initiative whlch makes an entitlement pledge to all Eastwood, Kimberworth and Maltby resldents of offerlng opportunlties to access physical activity wlthin a 10-minute walk from their home. The More Than Football pro8ramme will also support the MovSng Rotherham partnershlp in dellverlng a transformatSonal behaviour change programme and deliver their aim of 'people in Rotherham belng proud to live In and contribute to stronger, thriving communities by engaBinB with physical activlty or sport,. The plans will be based on engaglng key partlcipants through the delivery of recreatlonal and informal football activity, wlth alms of; l. Increasing partlclpatlon in different forms of football. 2. Increasing participatlon in different physlcal activitylsport. 3. Providing opportunities for the community to encourage behavloural and mlnd set change, to encourage leadlng a healthy, active and soclal Ilfestyle. 4, Decreaslng loneliness by brlnglng people together through alternative provisions such as coffee mornlngs, walking groups, group fltness classes and much more. Page 9
Rotherham Unlted Communl Trust ort of the Trustees forthe YÈar Ended 31 Au ust 2024 Emerglng Talent Centre {Year 2) In September 2022, the Trust became one of 53 clubs in England to be given a licence to run an Emerging Talent Programme for girls aged 9 to 14. The programme aims to develop talented girls around Rotherham, with a long-term goal of glving them a chance to represent England at professional level. After the success of last summe¢s ETC, tria15 Started again wlth 41KI new participants in attendance Inot including those already on the programme). We look forward to working wlth the 60 girls who are enrolled on the programme for the current season. Emerglng Talent The ET is for boys aged 9 to 13, offerlng them the opportunlty to train twice a week and compete against other clubs across the region. We've had 84 boys take part in these weekly sessions. which even saw one child invited to an academy trial with Rotherham United Football Club. The group are incredibly excited for the upcomln8 season and are eager to flnd out what fixtures and experiences await. Our Future Stars Under 7s and Under 8$ programme also continued to grow, wlth 30 chlldren taking part In two weekly sessions. As of now, 7 of the U7 Future Stars group have been invited Into RUFC'S pre-academy, and two Future Stars U8's. Holiday Camps Our Holiday Camps have continued to go from strength to strength, part at Wlcker51ey, St Bedes and Dlnnlngton F,C, Our camp5 are fun, educational experiences that encourage children to be actlve and take part in football. Those in attendance had a speclal experlence this year thanks to the engagement of Rotherham United and Rotherham United Women flrst team players. who gave up thelr time to come and say hello, sign autographs and take plctures, Both Rucf and the Academy have also been instrumental in settlng up official partnershlps between grassroots clubs and RUFC, Through the partnerships, grassroots clubs receive raffle prizes such as match tlckets and signed merchandise, and coaches also have the opportunlty to partake in free CPD experlences. Healthy Hollday Programme Between September 2023 and August 2024, our Healthy Holldays Programme tontinued to establish Itself with long term partners, consistent staffing and a fantastic experience. This has ensured that chlldren have returned in hlgh numbers time and time asain. During thls perlod, we have worked with Places Leisure In Aston, Rotherham, Maltby and Wath to offer daily swlm sessions, and have also teamed up with Trlple Threat Theatre Academy, Trailblazer Cheerleading, Dlnnington Boxing Club, Dlnnington F.C., Rationale Arts Street Dance, Yogalols and Rotherham Parent Carers Forum. We've also worked with a whole host of small bu5ine5ses and external dellverers, including Simon from 90 Minute Music, Phil Sheppard, Jowanna Rose, Jade March and Chris Clyburn. to provide creative and practical experlences here at the New York Stadium. We recruited teachers, teaching assistants and other pastoral workers to supplement our team and in dolng so have created employment opportunltles for over 30 addltional Staff. We have hosted over 25 work placement students in addition to this, wlth 10 of those committing to further voluntary hours at our holiday camps. Page 10
Rotherham Unlted Communlt Trust ort of the Trustees for the Year Ended 31 Au ust 2024 As you can see from the statistics bdow, we have made steady improvements throughout the year. Wlnter 2023: Places available: 1020 Attendance,. 675 Easter 2024: Places available.. 1160 Attendance: 871 Summer 2024: Places available: 3620 Attendance.. 2996 Structurei governance and management Constltutlon Rotherham United Community Sports Trust is registered as a charitable company limited by guarantee governed by its Memorandum and ArtScles of SOcIatIon dated 11 December 2007. It is registered as a charlty with the Charity Commission. The liability of the members is Ilmlted to an amount not exedIng £10. Methods ofappolntment or elertlon ofTrustees When considerlng appointing new trustees, the Board has regard to the requirement for any specialist skllls needed In order to support the charlty's work. Trustees are appointed at the AGM by first and second nomlnatlon, Pollcles adopted for the Inductlon and tralnlng of Trustees New trustees are InvSted and encouraged to attend activliy sessions and meet team members to familiarise themselves with the organ153tlon and the context withln which it operates. Additionally, trustees are already famlllar wlth the practical work of the organlsation having been briefed by the Chief Executive on such issues as.. The oblSgations of the trustees under charity and company law. - The maln document5 whlch set out the operatlonal framework for the organi5ation Including the Memorandum and Artlcles of Assoclation. Recent copies of mlnutes of meetlngs. The business plan and recent financial performance of the organisatlon. Future plans and objectives. Feedback from new trustees regardin8 thelr Induction has been very positive. Pay pollcy for key management personnel Key management personnel comprises of the trustees and senlor employees. Only the senior employees receive remuneratlon for their work and thelr salary is set by the board of trustee5. Advice on remuneration is obtained from the Trust's solicitor5 and annual reviews are undertaken to assess key management performance against remuneration level5. Jamie Noble is the Head of the Trust taking responslbillty for the day to day management. Jamie is supported by the Chair and Finance Director on a weekly basis. Other Trustees support and work closely with the Trust on regular basis. A strong team of long serving managers spannlng Flnance, Admlnistrations, NCS. Health and Education. report to the Head of the Trust. Page 11
Rotherham United Communl Trust ort of the Trustees for the Year Ended 31 Au ust 2024 Flnanclal rlsk management The trustees have a risk management strategy which comprises: an annual review of the risks the charity may face the establishment of systems and procedures to mitigate those risks identlfled the Implementation of procedures designed to minimise any potential impact on the charlty should those rlsks materialise, Partlcular attentlon has focused on risk assessment of all activities dellvered ensurlng the safety and well being of the seNice user. A key element in the management of the financial risk15 the Implementatlon of the reseNes policy which Is revlewed annually by the board of trustees. Flnancial revlew 2023124 2023124 has resulted In a surplus of £109k compared to a Surplus of £16k in the prlor year. Income for charitable actlvStles and grants l£1.7ml was hlgher than the prior period {£1.3ml, resulting In the hlgher surplvs for the period. The charity carried forward funds at 31 Au8iFSt 2024 of £1.131,215 of whlch £122,911 are restricted funds and £1,008,304 are general fvnds. Of the general funds, £IOO,000 has been set aside as designated funds. Reserves poIIcy The trustees, pollcy Ss to hold free reserves of six months unrestricted expendlture. The reserves are needed in the event of lost funding, Ltnexpected costs or reduced income levels. In order to enable trustees to monltor the reseNes, the trustees report prepared by the Chlef Executive, submilted to the board of trustee5 every three months, will include details of the reserve fund, Free reserves includln8 the designated fund at 31 August 2024 were £944,388 whlch consists of unrestricted funds, less unrestricted tanglble fixed assets l£1,008,304 - E63,9161. Plans for future periods With the safety and wellbeing of staff and the community bein8 3 priority, the charity wlll contlnue to develop its range of projects and courses In future period. Following the Government Covid road map the charlty wlll deliver education and support to the community, Facilities at Parkgate Astro and the AESSEAL New York Stadium wlll contlnue to be key for delivery. Additional dellvery space at the stadlum has been let on the ground floor of the existing unlt current5y being leased by the charlty. Fundraislng actlvlties The Trust does not actively fundraise however, we will sometlmes fundraise for specific projects or Items. The money ralsed then went towards the cost of a new defibrillator whlch was match funded by the Start a Heart camp818n. NCS Iso fundraise, however that Ss part of the project to find a worthy local project and work with them. Thi5 15 done bv either raising money for a reason or to do somethin8 whlch will make a difference to thelr organisatlon, which could be renovating a room or garden. The Trust employs a full time Community Projects Manager whose sole purpose is to apply for funding. Her role is to source grants, work wlth key stakeholders and then formulate a bid. Any money generated is recorded appropriately and then wither spent In the splrit or handed over to the third party. The Trust remains GDPR compliant to ensure all personal informatlon Is protected, STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees Iwho aro also the dlrectors of Rotherham United Community Trust for the purposes of company lawl are responsible for preparlng the Report of the Trustees and the financial statements in accordance with applicable law and United KinBdom Accounting Standards {Unlted Kingdom Generally Accepted Accounting Practice). Page 12
Rotherham United Communi Tiust Re ort of the Trustees for the Year Ended 31 Au ust 2024 STATEMENT OF TRUSTEES. RESPONSIBILITIES- ¢ontinued Company13w requlres the trustees to prepare financial statements for each financial year which glvè a true and fair view of the state of affairs ol the charitable company and of the incoming resources and appllcation of resources, including the Sncome and expenditure, of the charitsble company for that perlod. In preparing those financial statements, the trustees are required to select 5ultable accounting policies and then apply them consistently; observe the methods and prlnciples in the Charity SORP; make judgements and estimates that are reasonable and prudent; prepare the finaneial statements on the going concern basis unless it is inapproprlate to presume that the har5table company will continue In business. The trustee5 are responslble for keeping proper accounting records which disclose with reasonable accuracy at any tlme the financial positlon of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other IrregularltSes. In so far as the trustees are aware: there Is no relevant audlt Information of which the charitable company's auditors are unaware,. and the trustee5 have taken all steps that they ought to have taken to make themselves aware of any relevant audlt informatSon and to establish that the auditors are aware of that infomiatlon. AUDITORS The audltors, Sutton McGrath Hartley, will be proposed for re-appointment at the forthcomlng Annual General Meeting. Approved by order of the board of trustees on I...10.1£0.Qs....... and sl8ned on Its behalf by.. Ms K Thomas- Tr(Jstee Page 13
Re ort of the Inde endentAuditorstothe Members of Rotherham Unlted Communit Trust Oplnlon We have audited the financial ststements of Rotherham United Community Trust (the 'charitable company'l for the year ended 31 August 2024 which comprise the Statement of Financial Activities, the Balance sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The f inancial reporting framework that has been applied in their preparation is appllcable law and Unlted Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accounting prarti1. In our oplnlon the financial statements: give a true and fair view of the state of the charitable company's affalrs as at 31 August 2024 and of its incomlng resources and application of resources, including its income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared Sn accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and appllcable law. Our responsibilities under those standards are further desuibed in the Audltors, responslbilities for the audit of the financial statements sectlon of our report. We are independent of the charitable comparsy in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical standard, and we have fulfilled our other ethical responsibilitie.5 in accordance wlth these requlrements. We believe that the audit evidence we have obtained Is sufflcient and appropriate to provide a basis for our opinion, Concluslons relatlng to golng concern In auditing the Ilnancial statements, we have concluded that the trustees, use of the goin8 concern basis of accountlng In the preparatlon of the flnanclal statements Is approprlate. Based on the work we have perforrned, we have not Identified any material uncertalnties relatlng to events or conditions that, indlvldually or collectively, may cast slgnlficant doubt on the charitable company's ability to contlnue as a golng concern for a perlod of at least twelve months from when the financi31 statements are authorised for Issue, Our responslblllties and the responsibilltles of the trustees with respect to golng concern are described In the relevant sectlon5 of this report. Other Informatlon The trustees are responslble for the other Information. The other information comprise5 the informatlon Included In the Annual Report, other than the financial statements and our Report of the Independent Audltors thereon. Our oplnion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated In our report, we do not express any form of assurance conclusion thereon. In connection with our audlt of the financial statements, our responsibility is to read the other informatlon and, In doing so, consider whether the other informatlon is materially Inconsistent wlth the financlal statements or our knawledge obtalned in the audit or otherwise appears to be materially misstated. If we identify such materlal Inconsistencies or apparent material misstatements, we are required to determine whether thls gives rlse to a material mlsstatement In the financlal statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other infomation, we are required to report that fact. We have nothlng to report in thls regard. Oplnions on other matter5 prescrlbed by the Companies Act 2006 In our opinSon, based on the work undertaken In the course of the audlt.. the information given in the Report of the Trustees for the financial year for whlch the financlal statements are prepared is con515tent with the financial statements; and the Report of the Trustees has been prepared in accordance with applicable legal requlrements. Page 14
ort of the Inde Èndent Auditors to the Members of Rotherham United Communit Trust Matters on whlch we are requlred to report by exception In the Ilght of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified materlal misstatements in the Report of the Trustees. We have nothlng to report In respect of the followlng matters where the Companies Act 2006 requlres us to report to you if, in our opinion.. adequate accounting records have not been kept or return5 adequate for our audit have not been recelved from branches not Vlslted by us.. or the financial statements are not in agreement wlth the accounting records and returns: or certain disclosures of trustees, remuneration specified by law are not made: or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to take advantage of the small companles exemption from the requlrement to prepare a Strategic Report or in preparlng the Report of the Trustees. Re5ponslbllltles of trustees As explalned more fully In the Statement of Trustees, Respon5ibilitles, the trustees Iwho are also the directo¥s of the charltable company for the purpose5 of company lawl are responslble for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of flnanclal statements that are free from material mlsstatement, whether due to fraud or error. In preparlng the flnanclal statements, the trustees are responsible for assesslng the charitable company's abillty to continue as a going concern, dlsclosing, as appllcable, matters related to going concern and using the going concern basis of accounting unless the trustees either Intend to Ilquidate the charitable company or to cease operation5, or have no reallstlc alternative but to do so. Page 15
Re ort of the Inde endent Auditors to the Members of Rotherham United Communit Trust Our responsibilities for the audlt of the financlal statements Our objectives are to obtain reasonable as5uranco about whether the financial statements as a whole are free from material mlsstatement, whether due to fraud or error, and to issue a Report of the Independent Auditor5 that includes our opinlon. Reasonable assurance Is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arlse from f r2ud or error and are considered material If, individually or In the agEregate, they could reasonably be expected to Influence the economic decisions of users taken on the basis of these financlal statements. The extent to which our procedures are capable of detecting irregularitles, including fraud is detailed below.. Our assessment of the susceptlbility to material misstatement, whether by fraud or error, is made in a risk based approach. In thls approach, laws and regulations applicable to the entity, such as the Companles Act 2006, Unlted Kingdom Generally Accepted Accountlng Practice includlng Financial Reporting Standard 102, Charlties SORP, employment law, and Health and Safoty law is considered. The policies and controls the entity has in place to comply with these laws are reviewed, by discussion, reviews of correspondence and registrations monitored by external bodies. The engagement team remained alert to any indications of fraud or non-tompliance with laws and regulations throughout the audlt. Pollcles and controls relating to the risk of material mlsstatement as a result of fraud, management override of ontrols, and revenve recognitions are also consldered. These are assessed by obtaining an understandSnB of the charity's operations and control envlronment, The policies and controls have been reviewed by dlscusslon, review and sample testing of accountlng entrles, Including journals, challenging assumptions and ludgements, revlewing and evaluating related parties transactions, and wider background searches. Testing of income reco8nltion and fund accountin8 is also completed. We have ensured that the engagement team have appropriate levels of competence and experlence to effectlvely monltor these risks and carry out work relevant to our assessment of each risk, includin8 consideratlon of the sector the charity operates in and its size and complexitv. A further de5criptlon of our responsibilities for the audit of the financlal statements Is located on the Financlal Reportlng Councll's website at www.frc.org.uk/audltorsresponsibilities, Thls description forms part of our Report of the Independent Audltors. Use of our report Thls report is made solely to the charitable company's members, as a body, In accordance with Chapter 3 of Part 16 of the Companie5 Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are requlred to state to them In an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not a¢pt or assume responsibility to anyone other than the Charltable company and the charitable company's members as a bodyi for our audit work. for this report, or for the opinions we have formed. James Salim FCCA Isenlor Statutory Audltorl for and on behalf of Sutton McGrath Hartley 5 Westbrook Court Sharrowvale Road Shoffield South Yorkshire 5118YZ 1510412025 Date;. Page 16
Rotherham United Communl Trust Statement of Financlal Activities for thè Year Ended 31 Au ust 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Note5 INCOME AND ENDOWMENTS FROM Donations and legacie5 57,502 57,502 5,893 Charltable actlvStles Charltable actlvities 1.701,030 1.701,030 1,294,174 Other tradlng activities Investment income Other income 526,442 29,136 3,673 526,442 29,136 3,673 475,459 11,493 Total 616,753 1,701,030 2,317,783 1,787,019 EXPENDITURE ON Charltable actSvlties Charitable actlvltie5 668,796 I,S39,680 2,208,476 1,770,737 NET INCOMEI{EXPENDITUREI Transfers between funds {52,043) 172,882 161,350 (172,8821 109,307 16,282 20 Net movement In funds 120,839 111,5321 109,307 16,282 RECONCILIATION OF FUNDS Total funds brought forward 887,465 134,443 1,021,908 1,005,626 TOTAL FUNDS CARRIED FORWARD 1,008,304 122,911 1,131,215 1,021,908 The notes form part of these financial statements Page 17
Rotherham Unlted Communlt Trust Balance Sheet 31Au ust 2024 2024 2023 Notes FIXED ASSETS Tangible assets 13 63,916 91,162 CURRENT ASSETS Debtors Cash at bank and in hand 14 275,530 1,157,455 220,456 1,040,610 1,432,985 1,261,066 CREDITORS Amounts falling due within one year 15 1358,552) 1318,6871 NET CURRENT ASSETS 1,074,433 942,379 TOTAL ASSETS LESS CURRENT LIABILITIES 1,138,349 1,033.541 CREDITORS Amounts falllng due after more than one year 16 17,1341 111.6331 NET ASSETS 1,131,215 1,021,908 FUNDS Unrestricted funds., General fund Deslgnated 20 908,304 loo,000 807,465 80,000 1,008,304 887,465 Restrlcted fund5 122,911 134,443 TOTAL FUNDS 1,131,215 1,021,908 These financlal statements have been prepared in accordance with the provisions appllcable to charitable companles 5ubSect to the small companles re8lme. The fi anci stat ments were approved by the Board of Trustees and authorlsed for issue and were signed on Its behalf by: on KTho as- Trustee The notes form part of these financial statement5 Page 18
Rotherham United Communit Trust Cash Flow Statement forthe Year Ended 31 Au ust 2024 2024 2023 Notes Cash f Iow5 from operatlng actlvitlés Cash generated from operations Interest element of hire purchase payments paid 22 92,208 141,323 499 Net cash provided by operating activities 92,208 141,822 Cash flows from Inve5tlng activities Interest received 29,136 11,493 Net cash provlded by investing activitie5 29,136 11,493 Cash flows from flnantlng actlvitles Capltal repayments In year 14,499) 14,9991 Net cash used in finan¢lng activltles (4,4991 14,9991 Change In cash and cash equlvalents In the reportlng perlod Cash and cash equlvalents at the be8SnnlnE of the reporting perlod 116,845 148,316 1,040,610 892,294 Cash and cash equlvalents at the end of the reportlng perlod 1,157,455 1,040,610 The notes form part of these financial statements Page 19
Rotherham United Communlt Trust Notes to the Financial Statements forthe Year Ended 31 Au ust 2024 ACCOUNTING POLICIES Basis of preparing th@ flnancial statements The financial statements of the charitable eompanyi which is a public benefit entity under FRS 102, have been prepared In accordance with the Charities SORP {FR5 1021 'Accountins and Reporting by Charlties: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the Financlal Reportin8 Standard applicable in tho UK and Republic of Ireland IFRS 1021 leffertive l January 20191,, Flnancial Reporting Standard 102 'The Financial Reportlng Standard applicable in the UK and Republlc of Ireland, and the Companies Act 2006. The financlal statements have been prepared under the historical cost conventlon. Income All Income is recognised In the Statement of Financial Activities once the charity ha5 entltlement to the funds, It is probable that the income will be received and the amount can be measured reliably. Grants are included in the Statement Of Financlal Activities on a receivable basls. The balance of income received for specific purposes but not expended during the perlod is shown in the relevant funds on the Balance Sheet, Where income 15 received in advance of entitlement. its recognition is deferred and Included in deferred income, Where entitlement occurs before income Is received, the Income is accrued. Expendlture Llabilities are recogn15ed as expendlture as soon as there is a le8al or constructive obllgation commStting the charlty to that expendlture, it Is probable that a transfer of economlc benefits will be required Sn settlement and the amount of the obligation can be measured rellably. Expenditure is accounted for on an accruals basis and has been classlfied under headings that aggregate all cost related to the category. Where costs cannot be directly attrlbuted to particular headings they have been allocated to activitles on a basis conslstent with the use of resources. All expendlture is Inclusive of irrecover3ble VAT. Tanglble flxed assets Depreciation is provlded at the followin8 annual rates In order to wrlte off each asset over its estlmated useful Short leasehold - Stralght line over 7 years Plant and machinery- 5% on cost Flxtures and flttlngs- IOYO on cost Motor vehicles. 20% on cost and Straight line over 3 years Computer equipment- 25% on cost The company's pollcy Is to not capltallse any purchases under the value of £1,50). Taxation The charity is exempt from corporation tax on its charltable activitles. Fund accountlng Unrestrlcted funds can be used in accordance with the charitable objectlves at the discretlon of the trustees, Restricted funds can only be used for particular restricted purposes wlthln the objects of the charlty. Restrictions arlse when specified by the donor or when funds are raised for partlcular restricted purposes. Further explanation of the nature and purpose of each fund is Included In the notes to the financial statements. Page 20 continued,,,
Rotherham Unlted Communit Trust Notes to the Financlal Statements- continued for the Year Ended 31 Au ust 2024 ACCOUNTING POLICIES - ¢ontlnued Penslon costs and other post-retlrement beneflts The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. DONATIONS AND LEGACIES 2024 Total funds 2023 Total funds Unrestrlcted funds Restricted fvnds Grants 57,502 57,502 5,893 OTHER TRADING ACTIVITIES 2024 Total funds 2023 Total funds Unrestritted funds Re5trlcted funds Events income 526,442 526,442 475,459 INVESTMENT INCOME 2024 Total funds 2023 Total funds Unrestricted funds Restdcted funds Deposit account interest 29,136 29,136 11,493 INCOME FROM CHARITABLE ACTIVITIES 2024 Charltable activlties 2023 Total activltles Sports, inclusion and participatlon Education pro8ramme Health programme 441,088 997,148 262,794 537,310 553,496 203,368 1,701,030 1,294,174 Page 21 continued..
Rotherham United Communit Trust Notès to the Financial Statements- continued for the Year Ended 31 Au U5t 2024 OTHER INCOME 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Other income 3,673 3,673 CHARITABLE ACTIVITIE5 COSTS Direct Costs (see note 81 Charltable actlvitles 2,208,476 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 staff costs Faclllty costs Motor and travel expenses Direct costs and equlpment Post, stationery and advertlslng Legal and professional fees General property and overhead costs Audlt fees Depreclation Interest payable and slmilar charges 1,121,885 714,492 86,452 107,736 19,027 43,244 79,454 8,940 27,246 I,OiS,040 432,614 70,837 108,480 17,458 19,656 71,565 8,340 27,246 14991 2,208,476 1,770,737 NET INCOMEIIEXPENDITURE) Net Sncomellexpenditurel Is stated after d)argingllcreditingl: 2024 2023 Depreclation - owned assets 27,246 27,245 Page 22 continued...
Rotherham Unlted Communi Trust Notes to the Flnanclal Statements- continued forthe Year Ended 31 Au Ust 2024 io. TRUSTEES, REMUNERATION AND BENEFITS There were no trustee5' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August2023. Trustees, expenses There were no trustees, expenses pald for the year ended 31 Au8USt 2024 nor for the year ended 31 August 2023. ii. STAFF COSTS 2024 2023 Wages and salaries Social securlty costs Other pension costs 1,027,852 75,027 19,006 920.913 75,663 18.464 1,121,885 1.015,040 The average monthly number of employees during the yearwas as follows: 2024 60 2023 55 Employees The number of employees whose employee beneflts lexcludlng employer pension costs) exceeded £60.000 was., 2024 2023 £60,001- £70,000 Key management remuneratlon in the year amounted to £377.81312023.' £383.0181. Contrlbutions to the employee penslon schemes for the year totalled £8,434 12023.. £8,999) for key management. The pension costs are allocated between activities and restrlcted and unrestricted funds based on the Indlvidual staff member dlrecvindirect on each actlvity. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restrlcted funds Total fund5 INCOMEAND ENDOWMENTS FROM Donatlon5 and legacies 5.893 5,893 Charltable activitles Charitable activities 1.294,174 1,294,174 Other trading activities Investment income 475,459 11.493 475,459 11,493 Total 492,845 1,294.174 1,787,019 Page 23 continued...
Rotherham Unlted Communlt Trust Notes to the Flnanclal Statements- continued forthe YÈar Ended 31 Au ust 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIALACllVITIES- contlnued Unrestrlcted funds Restricted fund5 Total funds EXPENDITURE ON Charltable actlvltles Charitable activities 570.245 1,2LMJ.492 1,770,737 NET INCOME/{EXPENDITUREI Transfers betwÈen funds {77,4001 690,319 93,682 1690,3191 16,282 Net movement In funds 612,919 (596,6371 16,282 RECONCILIATION OF FUNDS Tot()I funds brought forw3rd 274,546 731,080 1,005,626 TOTAL FUNDS CARRIED FORWARD 887,465 134,443 1,021,908 13. TANGIBLE FIXED ASSETS Flxtures and fittlngs Short leasehold Plant and machinery COST At I September 2023 and 31 August 2024 102,416 15,000 35,220 DEPRECIATION At I September 2023 Charge for year 58,523 14,631 3,563 750 24,494 3,522 At 31 August 2024 73,154 4,313 28,016 NET BOOKVALUE At 31 August 2024 29,262 10,687 7,204 At 31 Au8USt 2023 43,893 11,437 10,726 Page 24 continued...
Rotherham United Communl Trust Notes to the Financial Statements - continued for the Year Ended 31 Au ust 2024 13. TANGIBLE FIXED ASSETS - continued Motor vehicle5 Computer equipment Totals COST At I September 2023 and 31 August 2024 41,289 10,701 204,626 DEPRECIATION At I September 2023 Charge for year 18,625 7,831 8,259 512 113,464 27,246 At 31 August 2024 26,456 8,771 140,710 NET BOOK VALUE At 31 August 2024 14,833 1,930 63,916 At 31 August 2023 22,664 2,442 91,162 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayment5 and accrued Income 275,5ao 210,316 10,140 275,530 220,456 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Hlre purchase (see note 17) Trade credltors Social securlty and other taxes Other creditors Accruals and deferred Income 4,499 55,995 21,875 1,123 275,060 4,499 74,601 21,461 218,126 358,552 318,687 Page 25 continued...
RothÈrham United Communit Trust Notes to the Financlal Statements- contlnued for the Year Ended 31 Au ust 2024 16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Hire purchase Isee note 17) 7,134 11.633 17. LEASING AGREEMENTS Mlnimum lease payments fall due as follows: Hlre purchase contracts 2024 2023 Net obligatlons repayable.. Within one year Between one and fNe years 4,499 7.134 4,499 11,633 11,633 16,132 Non-cancellable operatlng leases Z024 2023 Wlthin one year Between one and five years 89,977 34,584 86,636 89,034 124,561 175,670 18. SECURED DEBTS The followlng secured debts are included wlthln credltors.. 2024 2023 Hire purchase contracts 11,633 16,132 The hire purchase Is secured against the asset to whidi it relates. It Is repayable by instalments wlth interest being charged monthly, 19. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Total funds 2023 Total funds Unrestricted funds Restrlcted funds Flxed assets Current asset5 Current liabilitles Long tÈrm liabilities 63,916 1,075,602 (124,080) (7,1341 63,916 1,432,985 {358,552} {7,1341 91,162 1,261,066 1318,6871 111,6331 357,383 (234,4721 1,008,304 122,911 1,131,215 1,021,908 Page 26 continued...
Rotherham United Communi Trust Notes to the Financtal Statements- continued forthe Year Ended 31 Au U5t 2024 20. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 119123 At 3118124 Unrestrlcted funds General fund Desi8nated 807,465 80,000 {52,0431 152,882 20,000 908,304 loo,000 887,465 152,043) 172,882 1,008,304 Restrlcted funds Sports, inclusion and participation Health Educatlon 21,739 59,791 52,913 126,298) 124,0111 211,659 12,967 26,115 (211,964} 8,408 61,895 52,608 134,443 161,350 (172,882) 122,911 TOTAL FUNDS 1,021,908 109,307 1,131,215 Net movement in funds, included In the above are as follows: Incoming resource5 Resources expended Movement In funds Unrestrlcted funds General fund 616.753 {668,7961 152,043) Restrlcted funds Sports, inclusion and partlclpatlon Health Educatlon 441,088 262,794 997,148 1467,3861 1286,8051 1785,4891 126,2981 (24.0111 211,659 1,701,030 11.539,680) 161,350 TOTAL FUNDS 2,317,783 12,208,476) 109,307 Page 27 continued...
Rotherham United Communlt Tryst Notes to the Flnanclal Statements- contlnued forthe Year Ended 31 Au ust 2024 20. MOVEMENT IN FUNDS- contlnued Comparatives for movement In funds Net movement in funds Transfers between funds At 119122 At 3118123 Unrestrlcted funds General fund Designated 179,546 95,0(KJ (77.400} 705,319 (15,1]001 807,465 80,000 274.546 177,400} 690,319 887,465 Restrlcted funds Sports, incluslon and partlcipation Health Education 76,499 127,084 527,497 61,457 13,3251 35,550 1116,2171 163,9681 1510, 1341 21,739 59,791 52,913 731,080 93,682 1690,3191 134,443 TOTAL FUNDS I,5,626 16,282 1,021,908 Comparatlve net movement in funds, Included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 492,845 1570,2451 177,4001 Restricted funds Sports, inclusion and partlclpation Health Education 537,310 203,368 553,496 1475,8531 1206,6931 1517,9461 61,457 13,3251 3S,550 1,294,174 11,200,492) 93,682 TOTAL FUNDS 1,787,019 11,770,737) 16,282 Purpose of Restrlcted funds Sports, Inclusion and Partlclpatlon - delivering a range of inltiatives for social inte8ratlon and Communlty coheslon. The projects within Sports, Partlclpatlon & Inclusion included: Primary Stars (Premler league Charitable Fund} Kicks (Premier League Charitable Fund) Joy of Moving (Engllsh Football League Trust) Emerging Talent Centre (The FAI pcc syp VRU Grant Flood Relief (Sport England) Smiles for Mlles IVARI Page 28 contlnued...
Rotherham United Communl Trust Notes to the Financial Statements- continued for the Year Ended 31 Au ust 2024 20. MOVEMENT IN FUNDS- ¢ontlnued Holiday Activity Fund IRMBCI Universal Youth Work {RMBC) Ward Budgets IRMBCI Water safety IRMBCI Health & Wellbelng- delivering health Telated activities in the most deprived communitles of Rotherham. The projects withln Health were a5 follow5: Active Through Football (Football Foundation) Mental Health Grants IVAR) Befrlendlng Plus IVARI Man v Fat Fit Fans (English Football League Trust) Educatlon & Employabillty - delivering educatlon and employabillty courses primarily to post 16 learners through local and national partnerships. The projects within Education were as follows: Study Programme IRNN Groupl Adult Community Learning IRNN Group) Multlply IRM8CI Job Centre Plus IDWPI University of South Wales, Degree IEnglish Football League Trust) Natlonal Citlzen Service IEn81ish Football League Trust) Feel Well Work Well, Sheffield Future5 General - essentlal core running of the business to support the d)arity operaUn8 wlthin the constralnts of the funding partners. Purpose of Deslgnated funds The deslgnated funds are held with a view to meeting the short term costs anticipated for non-funded staff salarles. rent or Investment. Inter fund transfers The transfers from deslgnated funds to unrestricted funds during the year ended 31 August 2023 are to ensure the designated funds held at the year end are In line with the policy noted above. 21. REL4TED PARTY DISCLOSURES During the year the charity made the following related party transactions: Rotherham Unlted Football Club IRUFC) Limited Mr P Dougla5 and Mrs K Thomas are trusteesldirectors of both the charity and RUFC. The charity also has close links with the football club. Durlng the year the charity pald £64,474 12023: £73,416) to Rotherham United Football Club IRUFCI Llmited for goods and services provided. The Charity received £6,38012023: £nill from Rotherham United Football Club IRUFCI Limited. The transactlon5 were undertaken on normal terms. At the balance Sheet date the amount due to Rotherham United Football Club (RUFCI Limited was £1,272 12023: E5,8801. Page 29 continued...
Rotherham United Communi Trust Notes to the Financial Statement5- continued for the Year Ended 31 Au ust 2024 21. RELATED PARTY DISCLOSURES- continued ASD Lighting PIC Mrs K Thoma5 is a director of ASD Lighting Plc. Durin8 the year, the charity engaged with ASD Llghting for the provision of service5 related monthly HR. payroll and administrative support. The Charity paid £14,186 12023: EIO,7311 for these services. As at the balance sheet date the amounts owed to ASD Llghtlng PIC was £68 12023: £2351. S66 Media Limited Mr M HanniEan Is a dlrector of S66 Media Limited. During the year, the charity pald Enil12023.' £3061 to S66 Media Limited. Trlple Threat Theatre Academy Mr J Noble's wife Is Ilnked wlth Triple Threat Theatre Academy. Durine the year. the charlty paid £9,015 12023: £5,482) to Triple Threat Theatre Academy for various workshops. Rotherham BMX Mrs C Foster is associated with Rotherham BMX. During the year, the charity received £nil12023.'£7181 from Rotherham BMX. Bramley Sunnyside Infant School Mr M Hannigan is on the Chair of Governors for Bramley Sunnyslde Infant School. Durlng the year, the charity pald £nll12023'.£6251 and received £60012023:£250) from Bramley Sunnyside Infant School, 22. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net Income for the reportlng period (a5 per the Statement of Financlal Actlvltlesl Adjustments for: Depreclation charges Interest received Interest element of hire purchase and finance lease rental payments Ilncrease}Idecrease in debtors Increase in creditors 109,307 16,282 27,246 129,136) 27,246 111,4931 14991 100,287 9,500 155,074) 39,865 Net cash provlded by operatlons 92,208 141,323 23. ANALYSIS OF CHANGES IN NET FUNDS At 119123 Cash flow At 3118124 Net cash Cash at bank and In hand 1,040,610 116,845 1,157,455 1,040.610 116,845 1,157,455 Debt Finance leases (16,132) 4,499 {11,6331 (16.132) 4,499 111,6331 Page 30 continued...
Rotherham United Communit Trust Notes to the Financial Statements - contlnued forthe Year Ended 31 Au Ust 2024 23. ANALYSIS OF CHANGES IN NET FUNDS-continued Total 1,024,478 121,344 1,145,822 Page 31