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2021-11-30-accounts

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

REGISTERED COMPANY NUMBER: 06842878 (England and Wales) REGISTERED CHARITY NUMBER: 1129008

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2021

FOR

WIGAN WARRIORS COMMUNITY FOUNDATION

Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 November 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 13

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION (REGISTERED NUMBER: 06842878)

REPORT OF THE TRUSTEES for the Year Ended 30 November 2021

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 30 November 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The Charity's objectives are:

(a) to promote community participation in healthy recreation by providing facilities for the playing of rugby league and other sports capable of improving health;

(b) to provide and assist in providing facilities for sport, recreation and other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life;

(c) to advance the education of children and young people through such means as the trustees think fit in accordance with the law of charity; and

(d) for the general purposes of such charitable bodies or for such other exclusively charitable purpose in each case as the trustees may from time to time decide.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Wigan Warriors Community Foundation continues to receive excellent support from Wigan Rugby League Club, its partners and the commitment and expertise of its personnel. During the year to November 2021 the Covid-19 pandemic continued to pose many challenges for the Foundation and staff have worked hard to navigate through uncertain and difficult circumstances and continued to provide a support mechanism to vulnerable community groups. The demand for support from the Foundation has been very high across all areas and it has continued to support those most at need.

Financial performance during 2021 has been challenging for the Foundation. For many years the Foundation had been awarded a grant of up to £100k p.a. as part of the central Sky TV broadcasting deal with Super League to deliver in local primary and secondary schools, but this funding was not renewed in the agreement and subsequently the final funding under this agreement was received in June 2021.

The Foundation has taken steps to secure replacement funding directly from the schools to continue to deliver the equivalent services, but this proved challenging in the second half of 2021 due to the ongoing impact of covid-19. The Trustees are pleased to confirm that during 2022 there has been a much higher take up from local schools and funding received has subsequently surpassed the £100k p.a. previously received from Sky Try.

In addition, the Foundation has partnered more closely with Wigan Council, in particular with the council's Holiday Activity Fund to provide activities and meals for disadvantaged children during the school holidays.

The accounts report an operating loss for the year primarily due to the difficulties faced in replacing the revenue from Sky Try, during Covid-19, whilst maintaining the operating capacity to continue the equivalent delivery. The Foundation continued to utilise support mechanisms from the government and other grant funding during this period. The Foundation continues to deliver programmes across Sport, Wellbeing, Health and Education that support the local community. The continuation of certain funding without any restrictions has enabled the foundation to continue a number of delivery areas effectively. This funding, together with other project based funding has allowed the foundation to continue with its stated aim of delivering Sport, Health & Wellbeing to the local community.

Whilst the loss of the Sky grant funding has proven a very significant challenge for the Foundation, the strong commitment of Trustees, Foundation staff, and Wigan Rugby League Club Limited to adapt their working practices has created a positive on-going ethos and operation overall.

Page 1

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION (REGISTERED NUMBER: 06842878)

REPORT OF THE TRUSTEES for the Year Ended 30 November 2021

FINANCIAL REVIEW

Reserves policy

The charity recorded an operating deficit of £(29,559) (2020 - surplus of £10,996), whilst the reserves of the Community Foundation were £15,073 at 30 November 2021. The Trustees have carefully monitored the position and will continue to take appropriate actions to increase the reserves. The Trustees continue to seek new sources of unrestricted income to increase the reserves to an appropriate level. This is to help provide sufficient funds to cover management, administration and support costs. As the financial budget and funding strategy are developed, the Trustees will set a longer term target for reserves.

In the Trustees' opinion, in order to facilitate the smooth running of the charity's operations, an appropriate level of reserves sufficient to maintain working capital 3-6 months of operating costs is required. The Trustees will continue to try to achieve this level in the next three years, by generating surpluses from trading, wherever possible.

FUTURE PLANS

The stated targets for the Foundation for the future are to continue to target a growth in grant funding for the delivery of specific projects, and to increase the provision of education delivery through the provision of physical education delivery and resources in local schools. Ultimately the Foundation will aim to support more members of the local community across all programme areas delivered.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The company is registered as a charitable company limited by guarantee and is governed by a Memorandum of Association dated 11 March 2009.

Method of appointment or election of new trustees

The management of the company is the responsibility of the trustees/directors who are elected and co-operated under the terms of the Memorandum of Association.

Organisational structure

The trustees meet regularly to manage trust affairs with the day to day operation and management being undertaken and overseen by all of the trustees.

Policies adopted for the induction and training of new trustees

Appropriate training is given to new trustees.

Related parties

In order to meet the objectives of the charity, a close working relationship has been developed with Wigan Rugby League Club Limited ('Wigan Warriors'). Wigan Warriors provide administrative and IT support and certain other resources as set out in the Service Level Agreement between the two parties.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06842878 (England and Wales)

Registered Charity number

1129008

Registered office

DW Stadium Loire Drive Robin Park Wigan Lancashire WN5 0UZ

Page 2

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION (REGISTERED NUMBER: 06842878)

REPORT OF THE TRUSTEES for the Year Ended 30 November 2021

Trustees

G Warburton Director K J Radlinski M.B.E Director C Hodkinson Director Ms A Lenagan Director

Independent Examiner

John B S Fairhurst BA(Hons) FCA Independent examiner Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Bankers

Barclays Bank PLC Victoria House 6 Market Place Wigan Lancashire WN1 1QS

GOING CONCERN

The financial statements have been prepared on a going concern basis due to the continued financial and management support of the related company, Wigan Rugby League Club Limited ('Wigan Warriors'). On this basis, and with the strategic development and business plan forecast for 2021/22, the directors and trustees believe the company has adequate resources in place and consider it appropriate to prepare the accounts on a going concern basis.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

22 March 2023 | 13:04 GMT

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ G Warburton - Trustee

Page 3

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIGAN WARRIORS COMMUNITY FOUNDATION

Independent examiner's report to the trustees of Wigan Warriors Community Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Independent examiner which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John B S Fairhurst BA(Hons) FCA Independent examiner Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

22 March 2023 | 13:08 GMT Date: .............................................

Page 4

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 November 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
15,919
Charitable activities
General
222,468
Other trading activities
2
3,612
Total
241,999
EXPENDITURE ON
Charitable activities
General
271,558
NET INCOME/(EXPENDITURE)
(29,559)
RECONCILIATION OF FUNDS
Total funds brought forward
44,632
TOTAL FUNDS CARRIED FORWARD
15,073		 Restricted
funds
£
-
211,712
-
211,712
211,712
-
-
-		 2021
Total
funds
£
15,919
434,180
3,612
453,711
483,270
(29,559)
44,632
15,073		 2020
Total
funds
£
1,079
332,174
3,082
336,335
325,339
10,996
33,636
44,632

The notes form part of these financial statements

Page 5

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION (REGISTERED NUMBER: 06842878)

STATEMENT OF FINANCIAL POSITION 30 November 2021

Notes
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Prepayments and accrued income
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS/(LIABILITIES)
FUNDS
11
Unrestricted funds
TOTAL FUNDS		 2021
£
4,904
175,786
4,435
36,711
216,932
(206,763)
10,169
15,073
15,073
15,073
15,073		 2020
£
6,009
95,848
28,969
20,911
145,728
(107,105)
38,623
44,632
44,632
44,632
44,632

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 22 March 2023 | 13:04 GMT

----- Start of picture text -----
.............................................
----- End of picture text -----

............................................. G Warburton - Trustee

The notes form part of these financial statements

Page 6

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 November 2021

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis due to the continued financial and management support of the related company, Wigan Rugby League Club Limited ('Wigan Warriors'). On this basis, and with the strategic development and business plan forecast to 2021/22, the directors and trustees believe the company has adequate resources in place and consider it appropriate to prepare the accounts on a going concern basis.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support costs

Support costs are those functions that assist the work of the charity but do not directly relate to charitable activities. Support costs include office costs, finance, insurance, investment management fees and governance costs which support the charity activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Branded Equipment - 25% on cost Motor vehicles - 25% on cost Computer equipment - 25% on cost

Tangible fixed assets are stated at cost less depreciation and impairment.

Impairment of assets

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared to its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset in prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.

Taxation

As a registered charity, the charity is exempt from Income Tax and Capital Gains Tax.

continued...

Page 7

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Leases

Rentals payable under operating leases are charged to the profit or loss on a straight line basis over the term of the lease. The aggregate benefit of lease incentives are recognised as a reduction to the expense recognised over the lease term on a straight line basis.

Financial instruments

Short term financial assets are measured at transaction price less any impairment. Short term financial liabilities are measured at transaction price.

Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Associated undertaking loans payable and receivable are measured at the undiscounted amount due as they are deemed to be repayable on demand.

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
2021 2020
£ £
Recycling revenue 3,612 3,082
3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Depreciation - owned assets 4,349 6,613

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2021 nor for the year ended 30 November 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2021 nor for the year ended 30 November 2020.

continued...

Page 8

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2021

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Administration
No employees received emoluments in excess of £60,000.
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,079
Charitable activities
General
147,781
Other trading activities
3,082
Total
151,942
EXPENDITURE ON
Charitable activities
General
140,946
NET INCOME
10,996
RECONCILIATION OF FUNDS
Total funds brought forward
33,636
TOTAL FUNDS CARRIED FORWARD
44,632		 2021
14
Restricted
funds
£
-
184,393
-
184,393
184,393
-
-
-		 2020
13
Total
funds
£
1,079
332,174
3,082
336,335
325,339
10,996
33,636
44,632

continued...

Page 9

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2021

7.
TANGIBLE FIXED ASSETS
Branded
Motor
Equipment
vehicles
£
£
COST
At 1 December 2020
3,513
9,615
Additions
-
-
Disposals
-
-
At 30 November 2021
3,513
9,615
DEPRECIATION
At 1 December 2020
3,513
6,610
Charge for year
-
2,403
Eliminated on disposal
-
-
At 30 November 2021
3,513
9,013
NET BOOK VALUE
At 30 November 2021
-
602
At 30 November 2020
-
3,005
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Amounts owed by associated undertakings
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Amounts owed to associated undertakings
Social security and other taxes
Other creditors
Accruals and deferred income		 Computer
equipment
£
18,021
3,244
(1,722)
19,543
15,017
1,946
(1,722)
15,241
4,302
3,004
2021
£
50,757
125,029
175,786
2021
£
19,384
90,349
7,478
2,205
87,347
206,763

continued...

Page 10

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2021

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
4,904
Current assets
216,932
Current liabilities
(206,763)
15,073
11.
MOVEMENT IN FUNDS		 Restricted
funds
£
-
-
-
-		 2021
Total
funds
£
4,904
216,932
(206,763)
15,073		 2020
Total
funds
£
6,009
145,728
(107,105)
44,632
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Sky Try Project
Streetgames UK Limited
Inspiring Healthy Lifestyles
National Lottery
Communities Investment Fund
RFL - PDRL/LDRL development
RFL - Youth endowment fund
Wigan Council - Holiday Activity Fund
Power to Change
National lottery - Team Talk
Cheshire Community Fund
GMCVO - Rugby Memories
Peel Trust - Rubgy Memories
Hargreaves Foundation - Adult Skills
Wigan Council - Adult Skills
Wigan Council - Start Well
TOTAL FUNDS		 At
1/12/20
£
44,632
44,632
Incoming
resources
£
241,999
66,667
3,000
22,140
5,741
11,384
3,800
5,209
62,052
20,000
3,253
2,917
2,000
1,667
1,249
333
300
211,712
453,711		 Net
movement
At
in funds
30/11/21
£
£
(29,559)
15,073
(29,559)
15,073
Resources
Movement
expended
in funds
£
£
(271,558)
(29,559)
(66,667)
-
(3,000)
-
(22,140)
-
(5,741)
-
(11,384)
-
(3,800)
-
(5,209)
-
(62,052)
-
(20,000)
-
(3,253)
-
(2,917)
-
(2,000)
-
(1,667)
-
(1,249)
-
(333)
-
(300)
-
(211,712)
-
(483,270)
(29,559)

continued...

Page 11

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2021

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At
1/12/19
£
Unrestricted funds
General fund
33,636
TOTAL FUNDS
33,636
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
151,942
Restricted funds
Sky Try Project
107,822
Rugby League Cares
6,226
Coalfields Regeneration Trust
4,250
Inspiring Healthy Lifestyles
11,070
Communities Investment Fund
2,123
Wigan MBC - Dance 4 Life
3,735
Sport England - Rugby Memories
5,483
Age Concern - Rugby Memories
475
Wigan MBC - Youth Intervention Fund
6,000
RFL - PDRL/LDRL development
8,625
NHS - Resilience and Wellbeing
2,917
BBC Children in Need
10,000
Lancashire Youth Development
4,500
RFL - Youth endowment fund
10,167
RFL - 14+ Engagement to play
1,000
184,393
TOTAL FUNDS
336,335		 Net
movement
At
in funds
30/11/20
£
£
10,996
44,632
10,996
44,632
Resources
Movement
expended
in funds
£
£
(140,946)
10,996
(107,822)
-
(6,226)
-
(4,250)
-
(11,070)
-
(2,123)
-
(3,735)
-
(5,483)
-
(475)
-
(6,000)
-
(8,625)
-
(2,917)
-
(10,000)
-
(4,500)
-
(10,167)
-
(1,000)
-
(184,393)
-
(325,339)
10,996

continued...

Page 12

DocuSign Envelope ID: E8EDE556-EDBB-41C5-A17B-2F0D6280A93D

WIGAN WARRIORS COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2021

12. RELATED PARTY DISCLOSURES

In order to meet the objectives of the charity, a close working relationship has been developed with Wigan Rugby League Club Limited ('Wigan Warriors'). Wigan Warriors provide administrative and IT support and certain other resources as set out in the Service Level Agreement between the two parties.

Page 13