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2022-12-31-accounts

ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

Registered number: 07024335 Charity number: 1133022

ROYAL AIR FORCE

RUGBY UNION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1

ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

ROYAL AIR FORCE RUGBY UNION ASSOCIATION

1 January 2022 – 31 December 2022

TRUSTEES’ ANNUAL REPORT

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 3
Trustees' Report 4-15
Statement of Financial Activities 16
Balance Sheet 17
Notes to the Financial Statements 18 - 23
Independent Examiner's Report 24

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees

Air Vice-Marshal Paul Godfrey, Trustee (Chairman) – Appointed 7 Jun 2018 Air Vice-Marshal Mark Chappell, Trustee (Advisory role) – Appointed 7 Jun 2018 Air Commodore Jamie Thompson, Trustee (Director of Community Rugby) – Appointed 22 Aug 2022 Air Commodore Paul Rose, Trustee (Director of Representative Rugby) – Appointed 7 Jun 2019 Group Captain Blythe Crawford, Trustee (Director Support) – Appointed 19 Apr 2021 Group Captain Mark Jackson, Trustee (Director Engagement) – Appointed 19 Apr 21 – Wing Commander Erica Ferguson, Trustee (Governance) Appointed 20 May 2019 – Wing Commander Jonathan Latimer, Trustee (Honorary Secretary) Appointed 19 Apr 2021 Wing Commander Peter McAdam, Trustee (Treasurer) – Appointed 12 July 2021

Company Registered Number

07024335

Charity Registered Number

1133022

Registered Office

Royal Air Force Sports Federation, Kermode Hall, RAF Halton, Wendover, Bucks, HP22 5AS

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their report together with the financial statements of The Royal Air Force Rugby Union (the company) for the 12 months from 1 January 2022 to 31 December 2022. The Trustees confirm that the Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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).

Since the company qualifies as small under Section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Structure, governance and management

Constitution

The Royal Air Force Rugby Union is a company limited by guarantee governed by its Memorandum and Articles of Association dated 20 September 2009. It is registered with the Charities Commission, registered number 1133022.

Method of appointment or election of Trustees

The Directors of the Company are also Charity Trustees for the purposes of charity law and under the Company's Articles are known as members of the Board of Trustees. The Charity is currently required to appoint a minimum of 3, but no more than 9 Trustees to the Board. It is stipulated that the nomination of a Trustee to the position of Chairman must additionally be approved by the Royal Air Force Sports Federation. Furthermore, the Articles of Association specify that with effect from 3 years after the incorporation of the Company, 20 September 2012 in this case, then one third of the Trustees must retire from the office annually. A retiring trustee who remains qualified may be re-appointed by the other Trustees.

Nomination, appointment and training of new Trustees

In respect of the recruitment and training of new Trustees, a nominations sub-committee has been created in order that potential Trustee candidates can be brought to the attention of the Board. A transparent and broadly advertised process of recruitment is undertaken for all positions within the subcommittees of the Charity, and new Trustees are elected by the existing Board. All trustees are required to undertake training on appointment in the form of a number of briefings by the Deputy Director of the RAF Sports Board and the Company Secretary of the Royal Air Force Rugby Union, and are required to familiarize themselves with the Company's Memorandum and Articles of Association and the Charity Commission publication "The Essential Trustee".

Organisational structure and decision making

The Charity is affiliated to the National Governing Body for the sport, the Rugby Football Union, and holds the status of Constituent Body. The Charity is therefore bound by the laws, regulations and protocols of the Independent Rugby Board and the Rugby Football Union, with all administration and governance of, and participation in Rugby Union activities adhering to National Governing Body guidelines. In addition, the charity is subject to the policies and protocols of the Ministry of Defence and the Royal Air Force in relation to accountancy procedures, funding and sponsorship of Service sport, and the participation of Servicemen and women and Ministry of Defence Civil Servants in competitive sports activities.

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

Operational Management

With regards to the day-to-day operations of the Royal Air Force Rugby Union, the Board of Trustees provides overall direction and objectives to the Charity's sub-committees who are responsible for the delivery of those objectives. The Section Lead from each of the functional sub-committees; along with the Board of Trustees, the Charity's Council Member to the Rugby Football Union and the Players' Representative; form the Royal Air Force Rugby Union Operations Board, which is responsible for coordinating all aspects of Rugby Union in the Service and which meets on a bi-monthly basis.

The Operations Board comprises:

Chairman (Trustee and Company Director) Deputy Chairman and Director of Representative Rugby (Trustee and Company Director) Honorary Treasurer and Director of Finance (Trustee) Honorary Secretary (Trustee) Director of Corporate (Trustee and Company Director) Director of Community Rugby and Development (Trustee and Company Director) Director of Support Rugby Football Union Council Member Chief of Staff

Representative Pillar

Director First XV Men's Squad Director First XV Women's Squad Director Veterans’ Squad Director Hawks Squad – encompassing Academy and U23s Director Spitfire Sevens Squad Director of the Royal Air Force Rugby Union Referees' Society Honorary Medical Adviser

The sub-committee leads are provided with clear objectives, priorities and limitations and a budget is agreed for their activities. Whilst each sub-committee is allocated a Trustee to provide oversight and guidance, the operation of the functional sections is generally a democratic process undertaken by the sub-committees, without undue or unnecessary interference from the Board.

The over-arching administrative and governance requirements and adherence to regulations is coordinated by the Royal Air Force Rugby Union Honorary Secretary, who acts as the conduit between the Charity and the Rugby Football Union and ensures that all the Charity's activities comply with the regulation and guidance of the National Governing Body.

Risk Management

As part of the Trustees' responsibility in relation to protecting the Charity from risk, potential threats to the output of the Charity have been identified by the Trustees and contingency plans have been put in place to mitigate against potential damage.

The Trustees regularly examine and update the risk register which records the major strategic, business and operational risks that the charity faces. Trustees carefully monitor the income and expenditure at Management Committee and Board level to ensure financial stability and sustainability. The Risk Register is updated regularly and used to identify early warning of trends and to make strategic decisions at Trustee meetings.

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

Objectives and Activities

RAFRU continues to “Build Back Stronger” post the pandemic with all teams enjoying a full season of representative and community rugby for the 2021/2022 season, we look forward to more of the same this year.

Throughout the pandemic, the RAFRU Operations Board worked extremely hard to develop and implement the Future Strategy. This is a 5-year rolling aspiration to professionalise all corners of RAFRU to ensure that RAFRU is supporting all players, coaches, officials and volunteers to ensure that RAFRU remains vibrant, relevant, competitive and sustainable. The aim is to test all those involved with RAFRU on-field, whilst also working hard to ensure the resource and support across all pillars off-field is in place to achieve it.

This is directly aligned with the RAFRU’s charitable objects of:

‘ promoting the efficiency of Her Majesty’s Armed Forces by increasing physical fitness, fostering the espirit de corps and raising morale of members of the Royal Air Force and other services through the promotion and encouragement in the playing of rugby union football’ .

The Trustees consider that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to Charity Commission guidance on public benefit.

Achievements and Performance

RAFRU remains a vibrant organisation that is seeking to increase rugby participation across the Royal Air Force due to the positive impact that playing sport brings to wellbeing. To continue to grow the game at both the representative and community level, this year the Operations Board launched an outreach programme under the name Project CESTRIAN. This has focussed on gathering the views of the rugby community across the Service to create a multi environment-based model that allows Service personnel to access Rugby Union within the Royal Air Force, from grass roots to the representative teams, whilst also rewarding volunteers and safely growing the game.

We have also continued to work closely with the Royal Navy and British Army on our collective aspiration to build resilience back into the game, enabling us to also support the UK Armed Forces squads collectively. We have also maintained our close working relationship with the RFU over the last year with our Deputy Director of Representative Rugby joining the RFU Council.

We are starting to yield the benefits from the strategy work and coupled with an influx of new personnel in key appointments across the staffing structure, the organisation feels energised and focussed on maximising the benefits of rugby across the broadest possible range and number of RAF personnel.

The 2021/22 season contained some exciting fixtures across all teams with some positive results, particularly for the Women’s XV and the Spitfires 7s team who both had very successful seasons. The last year has also seen some exciting developments across the RAF Community game, especially with the resurrection of some old competitions, including the Cup and Plate fixtures. Whilst the number of players hasn’t returned to the pre-pandemic levels, it is reassuring to see that rugby remains buoyant and is still an important part of Service life for many RAF personnel.

The Operations Board are continuing to measure our success using the Measure of Effectiveness, which is split across SUPPORT, GROW and WIN. During a recent Operations Board Deep Dive, these KPIs have been reviewed to ensure they remain relevant and still allow is to accurately measure success against each section.

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

----- Start of picture text -----
Trend
Overal
Current
----- End of picture text -----

Support - Mostly Green

 Project CESTRIAN highlighted that Comms across RAFRU is not where it should be, particularly across the Community Pillar. This is something that the Operations Board is currently working on improving through a number of initiatives to improve this.

Medical support has seen an improvement since last year with the provision of new medical kit, specialist consumables and the provision of rugby first aid courses at RAF Halton.

Grow - Largely Green

Competition remains yellow, despite the resurrection of several competitions across the Community, the player base has still not returned to the levels that we saw before the pandemic; this is an RFU wide issue and something we are looking to improve with through Project CESTRIAN.

 A large turnover of Coaching staff last year, with gaps not yet filled. However, we have a proactive recruitment plan in place and are looking to increase numbers again.

 A newly recruited Diversity & Inclusion representative with freedoms and access to all levels of meetings will drive rugby in the RAF to reflect the diversity of the Service. This will improve all facets of our game and continue to create an inclusive environment whilst introducing more people to the game.

Win – Largely Yellow.

 Player welfare and safety remains RAFRU’s number one priority – the Director of Sports Science has been continuing their work to professionalise player strength and Conditioning across all levels of RAFRU.

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

 An accurate assessment of Performance mid-season is difficult, but the teams have conducted several camps and are well prepared for the Inter-Service Competition where they are looking to build on the successes of last year.

Club Rugby remains an excellent opportunity for RAF personnel to grow and develop their game, but player numbers remain lower than pre-pandemic levels with some RAF Station teams having to combine field joint teams to generate enough players. We are continuing to monitor as well as engaging with civilian clubs to seek additional game time.

 Every effort is made to Release players and coaching staff, but the operational pressures of the RAF remain a reality and increasing defence commitments will continue to take priority. However, the RAF Senior Leadership Team has engaged with Stn Cdrs across the RAF to encourage player release as much as possible to ensure RAF personnel are getting the maximum benefit from playing sport.

With improved performance across many of the sectors on the Measure of Effectiveness, it is evident that the 5-year strategy is starting to yield benefits across RAFRU. Coupled with an influx of new personnel in key appointments across the staffing structure, the organisation feels energised and focussed on maximising the benefits of rugby across the broadest possible range and number of RAF personnel.

Our Engagement team continues to work hard with our loyal commercial partners, and we are extremely grateful to have such superb support. The financial support they provide enables RAFRU to continue resourcing high performance and community rugby initiatives throughout the season.

The RAF Girls’ Festival of Rugby was hosted at RAF Halton on 09 Oct 22 and involved 1100 young players from across the across UK; it remains the largest female rugby tournament in the world. Building on the success of the previous 4 years, the numbers continue to grow with more clubs from further afield attending the event. To continue promoting women in sport and the active lifestyle and core ethos of rugby, plans for 2023 will look to include tournaments in both the North and South of England in order to maximise the opportunity for young female rugby players.

Participating clubs and teams:

----- Start of picture text -----
U13s U15s U18s
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U13s
U15s
U18s		 U13s
U15s
U18s		 U13s
U15s
U18s		 U13s
U15s
U18s		 U13s
U15s
U18s		 U13s
U15s
U18s
OA's
Trojans
Farnham
Peterborough
Baba Team
(Gosford/Newbury)
Eton Manor		 Fullerians
RFC
Welwyn
Aylesbury
Buckingham
Cygnets
Chinnor		 Gosford All Blacks
Aylesbury
ON’s
Chinnor
Finchley RFC
Buckingham
Cygnets
OA's		 Trojans
Farnham
Peterborough
Newbury
Fullerians RFC
Welwyn
Reading		 OA's
Trojans
Farnham
ON’s
Welwyn		 Gosford All
Blacks
Aylesbury
Reading
Chinnor

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

09 Oct 22 - RAF Girls’ Festival of Rugby

The number of RAFRU listed clubs has increased from 37 to 28, including 5 Professions Teams following the creation of the Air & Space Team and 4 Divisional Teams across the Community game. The Professions Teams are made up of players from a ‘profession’ rather than geographic location, they include RAF Firefighters, RAF Police, RAF Movers, the RAF Regiment and the forementioned Air & Space Team. Additional to this are community 7’s sides such as the Horus 7’s, who are regularly playing in competitions across the UK. Such opportunities provide many alternative playing, coaching and management platforms, to increase the numbers of people taking part in rugby union. Alongside playing opportunities, it also provides both newly qualified and experienced officials the opportunity to develop their skills, whilst supporting the community game.

Whilst the number of people currently participating in Rugby Union post COVID-19 has gone down across the UK, the excellent work and engagement off field, through the RAFRU Community Pillar suggests a rise in numbers of those playing, coaching or supporting rugby. This includes the RAF Station competitions where CO’s Cup competitions have reintroduced mixed Tag Rugby into their competitions this year, giving another avenue to recruit people into rugby.

RAF station and club rugby involves some 1000 male players and 100 (and growing) female players. They are supported by 80 volunteer qualified coaches as well as 20 strength and conditioning coaches. Many of these players and coaches are also working in unison with local civilian rugby clubs close to their station or home.

The RAFRU Human Performance pillar has also closely engaged with the RFU in the recent discussion and work in line with the Tackle Height issues, something discussed broadly around rugby and RAFRU are at the forefront of the engagement into how to take this forward. To ensure participation and results continue to be recorded the RAFRU Game Management System lead has continued to interact with clubs to record results and games played in lien with RFU protocol.

Social media continues to be RAFRUs main publicity outlet, and it has been a resounding success for all pillars of the game. Not only has it enabled the Association to stay connected with everyone involved with the many activities, but it has also been an excellent platform for people looking for information as to how they can get involved with rugby union. Platforms such as Instagram have come more the forefront

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

in highlighting both Station games played, but also emphasising the RAFRU players who are running out for civilian clubs at all levels across the UK. Social media’s utility is highlighted by the following statistics:

Twitter

 15,000 followers

 Proactive Twitter interaction with other RAF Sports and Army

Facebook

 Used more for the 30-50 demographic

Instagram

 8,000 Followers

The

Women had a great start to the 22/23 season with all three Elite Athletes representing their respective national sides in the Rugby World Cup. A world cup that inspired the next generation with Amy Cokayne, Sarah Bonar and Carys Williams-Morris taking centre stage for the RAF. In addition to the Rugby World Cup, the RAF was well represented in the UKAF World Cup which including our very own John Wilding as head coach. A great contest throughout the tournament with the UKAF Women

lifting the Plate. A delayed start to the regular season although a highly successful one in terms of new players with 9 of them going on to receive IS caps. A season to build on the success of the previous year and, with such a high churn of players, development and integration a key focus. That said, victory

against the Navy and a strong start against the Army showing lots of promise for the coming year.

Strength and Conditioning continues to be a priority with individual remote and group sessions conducted. Coordination with player domestic and international clubs has helped ensure physical development consistency. The season concluded with a hosted event at Twickenham, watching the Red Roses with sponsors and players. An exciting season ahead to look forward to in 23/24 with two overseas tours and a midlands development camp.

10

ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

2022 was arguably one of the stand out years for the RAF Rugby 7s (aka Spitfires) since being established in 2009. This saw the Spitfires participate in 3 of the biggest UK Elite tournaments and demonstrating the team can compete with the very best. The most notable achievements saw Cpl Will Lamont being selected for the victorious UKAF 7s team at the Defence 7s competition in France. In addition the Spitfires were outright winners at two tournaments, regaining the title at the South Devon 7s but also winning one of Canada’s Elite tournaments at Stampede 7s. A feat never chieved before.

Looking to 2023, the Spitfires will be participating in a variety of Elite tournaments up and down the UK. This includes the Armed Forces Day 7s at Aldershot where it will see the RAF Spitfires included in the same pool as the Army and Royal Navy (dubbed a mini IS 7s). The Spitfires are

also pleased to welcome on an additional Sponsor (AAG) and look forward to working with them over these next 2 years.

The Vultures (over-35 years old) team enjoyed the Inter-Services (IS) 2022 campaign with the usual warm-up fixtures providing quality opposition alongside opportunities to build camaraderie within the squad and with old adversaries. Winning the Jersey 10s tournament in October 2021 definitely built a winning belief in the squad. The highlight of the year was beating the Royal Navy in a very close contest which was settled with the final kick of the game. Unfortunately the squad was unable to back up the result with a win against the British Army. However, a loss by only 6 points demonstrated that the Vultures are as close as they have been, in the last 10 years, to securing the IS champion title.

A 10s Tournament in Dubai (Emirates 7s) in December 2022 brought the bruised Vultures squad back together and allowed strong links to be maintained with the RAF Vipers as the squads amalgamated to form one team. The team visited a local school and enjoyed some highly attractive rugby in the sun. The Vipers are the RAFRU Veterans network and one which the Vultures will continue to assist going forward.

Indeed, the RAF Benevolent Fund are working with the RAF Association in seeking to use a Vultures/Vipers event to bring together Veterans of Op HERRICK/TELIC, using significant funding from the Armed Forces Covenant Fund, to offer assistance to those in need. As Vultures players reach the inevitable end of their playing careers their rugby journey still continues. As ambassadors for RAFRU the Vultures continue to produce high quality rugby union coaching and support staff; supporting community level rugby inside and outside the RAF. Charity work continues to be a high priority for all of the Vultures.

IS 2023 and the rest of the year is shaping up to be very exciting for the Vultures with the first ever evening fixture against the Royal Navy on Friday 24[th] March at Devonport RFC Plymouth, 1900ko. The British Army match is 15[th] April at Oxstalls RFC Gloucester 1030ko. The Vultures first overseas visit since covid 19 is to Gibraltar end-June and will mark the start of the IS 2024 campaign. The Vultures have adopted a ‘Masters’

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

mindset and will make use of the very best RAFRU strength and conditioning programmes, supported by Hartpury University, to continuously improve and achieve the team aim of IS victory (for many years to come).

The Men’s Academy and U23 teams have had a successful year training side by side to provide tangible benefit to both teams. The introduction of joint ‘Hawks’ camps has enabled the U23 players to learn from the more experienced Academy players, develop their skills alongside there senior counterparts and benefit from the combined coaching staff. For the Academy players this has been an equally rewarding initiative allowing them to mentor and inspire the players seeking to move from U23 to Academy and beyond. Entering the 2022 IS Campaign the U23s were in high spirits competing against the Army at Witney Rugby Club. Having trained at RAF Brize Norton, and building upon the excellent support from 2021 the team were on superb form taking their first win against the Army for many years. Emboldened by their success against the Army the team arrived at Havant RFC ready for the challenge of facing the Navy on their home turf. Unfortunately, after a tough and highly contested 80mins the Navy came out victorious ending the U23’s IS run for this year.

Importantly, RAFRU continue to hone the ‘player pathway’ which is aimed at drawing players from the Community Pillar, through U23s/Academy into the Men’s 1st XV. Combined Academy and Men’s Senior XV camps in Aug, Sep and Nov 21 allowed coaching staff to view over 100 players and saw a strengthened squad complete a 36-0 victory over an Old Albanians development team. Subsequent camps in early 2022 allowed Head Coaches to identify the top 60 players who could be selected for the Snr XV and Academy respectively. Despite COVID issues, operational deployments and injuries this promising group of players are bonding well, learning the coaching systems and game plan and challenging for a position in the Inter Services squad - confidence is high.

Following a return to rugby in July 21, a full season of Snr Men representative rugby was completed in 2022, culminating in the Inter-Services championship in Mar and Apr 22. Striving to achieve the RAFRU top level direction to ‘build back stronger’, a revised season structure was introduced with training camps from Jan to Mar allowing progressive fixtures to increase the challenge to the player base as we progressed towards selection for the IS squad. The RAF Men’s Snr XV played 7 games (2 Wins, 5 Loss inc both Army and Navy and our annual fixture against the French Air Force). Despite a disappointing win rate, other highlights included 15 new caps, 100+ players observed, >95% player availability, integration of a new and full medical team for the whole season and increased sponsorship. The number of new caps and players observed bodes well for next season as we continue to professionalise our representative squads and position them to be more competitive during the Inter Service fixtures.

Off the field, the Men’s Snr XV successfully relocated their Home for Sport to RAF Cosford in Jan 22, where improved support provided an excellent training facility and upgraded accommodation. The integration of the Strength & Conditioning cadre into the squad has proved successful with improvements in the specific aspects of delivery from last season. We have witnessed an uplift in sponsor support and attendance at fixtures and we are now exploiting opportunities beyond the normal transactional arrangements – comms, governance & S&C apps.

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

RAFRU continues to attract high playing talent with notable individual achievements:

International representation:

Cpl Josh McNally - Bath Rugby & England Lock (1 cap) Fg Off Amy Cokayne - Harlequins & England hooker (57 Caps) Fg Off Carys Williams - Loughborough Lightning & England Centre

Cpl Sian Williams – Gloucester/Hartpury, UKAF Women’s Captain & Wales (25 caps) Fg Off Sarah Bonar - Harlequins & Scotland Lock (23 caps)

WO Jamie Hillman - England Kit Manager WO John Wilding - Saracens Women's Coach

Fg Off Amy Cokayne – England hooker, recently re-signed for Harlequins.

Fg Off Sarah Ann-Bonar – Scotland International signed for Harlequins.

Cpl Sian Williams – back row for Wales and Worcester/Newport Gwent Dragons

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ROYAL AIR FORCE RUGBY UNION

(A Company Limited by Guarantee)

AS1(T) Rhyan Scott-Young representing Jamaica in the Rugby America North 7s in Nov 22.

All the above activity combines to ensure RAFRU continues to meet its objects of:

‘ promoting the efficiency of Her Majesty’s Armed Forces by increasing physical fitness, fostering the espirit de corps and raising morale of members of the Royal Air Force and other services through the promotion and encouragement in the playing of rugby union football’ .

Financial review

RAFRU has a successful Financial Year with an income of £265,853 (2021: £157,369) predominantly coming from sponsorship and grants. As of 31 December 2022 RAFRU had a general reserve of £221,156 (2021: £267,243) and restricted reserve of £92,952 (2021: £120,037).

Principal Funding Sources

The principal funding for the RAFRU is provisioned through sponsorship deals with Industry partners. These are of great benefit and allocate funding to specific pillars and for the broader operating costs associated with the RAFRU. Funding is received from the Royal Air Force Central Fund and allocated to Operating Costs, New Member Engagement, Overseas Visits, Training Camps and Kit and Equipment. Players can also attract personal funding dependent on the level of playing ability.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Reserves policy

The target minimum Operating Reserve Fund for the Royal Air Force Rugby Union is £30,000 , equal to three months of average operating costs. The calculation of average monthly operating costs includes all recurring, predictable expenses, based on the annual budget forecasts. Depreciation and other non-cash

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ROYAL AIR FORCE RUGBY UNION (A Company Limited by Guardntee) expenses are not induded Sn the calculatkni. The calajtsbon of average monthly expenses also exclude5 some expenses. Capitsl purchases. for exarnple klt and equipment and medical Items are reduced by one thlrf ol the annual total. Corporate and Development costs are also reduced to one third of the annual total. The amount of the Operating Reserve Fund taryet mlnlmum should be calculated eath year after approval of the Financial and ￿[￿Me0 to the Manoglng Trustee. Stotsment of Dlrectors Respomlbllltl The Chaniie5 Act and the Companies Act requ1￿ the Boarrj of Trustees to prepare flnanaal statements ror each reportin9 pertod which give a true and lalr View ol the state of affairs of the charity a5 at the end of the reporting penod and ol the surplus or delknt of Ihe tharity. In those finafidal Statements the eoard is requi￿ to'.- Selert suitsble •ccountlfig polldes and thefi •pply thern conslstentty.. Make Judgements and e5tlrnaies thjl are reasonable and prudent,. Prepare the flnancial statements on the goin9 tmcern basls unless It Is Inappwjprlate to pre5urne that the chadty ¥Yill continue in buwness. State whether appliuble aceountlng standards and Sta￿rnents of recommenJed practlce have been l¢llowed 5ubJert to a maieriol departures dlx105ed and explalned In the fin•Trtyal st•t¢rnents. Trustw ore also responslbl¢ lor molntalnlng èdequat¢ remrds whlch dlsdose wlth ￿SOnable ocoJra at ony tlme the nnanclèl posltlon of the thanty Jnd whlch suffldent to shov4 and explain the charity's trènsathons ond enable them to ensure thot the ftnandal statements cornply wlth the Cornponie$ Act 2006 and comply ¥Ylth regula￿on5 rnode under the Charltie5 Art. They are also responslble for sofe9u•rdlng the assets of the charlty ènd for taklng reasonable steps for the preventlon and detethon of fraud and other Irre9ulorfts. Trustees a￿ a150 responslble for the ￿ntent$ of the tN5tees' report and Ihe respOn￿bIlIty of the Independent examlDer In relatlon to the trustees. report 15 11rnSted to examlning the report and engJdng thot, on the face of the repwts, Iheye are no th(ws￿tencles 1th th¢ ￿￿re% d15d05ed In the hnandal Statements. These aceount5 have be¢n wEpored In actordèn¢¢ wlth the 9￿￿$40￿$ èppll¢abk to companle5 subject to the sm811 cOm￿nIs. re91￿￿. l opprove the attached statement of Anondal KtIvit￿$ and balontt sheet for the pertod endlng 31 Decernber 2022 and can ¢onfjrni that I have made 4v4iloble 411 Infor￿tIon n¢re5Mry for Its pre￿ratiOn. Date.. Signaturt... Air Vice-marshal P of Trnstees ul Godfrey 15

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

Incorporating income and expenditure account

Note
INCOME
Donations & Legacies
3(a)
Charitable Activities
3(b)
Other Trading Activities
3(c)
TOTAL INCOME
EXPENSES
Charitable Activities
4
TOTAL EXPENSES
NET INCOMING/ (OUTGOING)
Total Funds Brought Forward
Transfers between funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022
2021
£
£
£
£
£
-
-
31,002
31,002
50,121
19,918
7,808
-
27,726
20,998
179,125
28,000
-
207,125
86,250
199,043
35,808
31,002
265,853
157,369
236,557
35,063
61,729
333,349
118,278
236,557
35,063
61,729
333,349
118,278
(37,514)
745
(30,727)
(67,496)
39,091
267,243
35,000
120,037
422,280
383,189
(8,573)
4,931
3,642
-
-
221,156
40,676
92,952
354,784
422,280

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 18 to 23 form part of these financial statements.

16

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31ST DECEMBER 2022 Unrestrlcted Deslgnated Funds Funds Restrlcted Funds 31-Dec-22 31-Dec-21 Total Total Note Fixed Assets Tanglble assets 4,084 4,084 7,020 Current Assets Stock and Work In progress Debtors and P￿paymentS Cash at bank and In hand 10 11 156,177 71,017 156,177 204,645 70,288 374,643 40,676 92,952 Total Current Assets 227 194 360 822 444 931 Creditors: amounts falling due 12 10,122 10,122 29,671 NET ASSETS 221 156 354 784 422 280 FUNDS OF THE CHARITY General Funds 221,156 221,156 267,243 Designated Funds 40,676 40,676 35,000 Restricted Funds 92,952 92,952 120,037 TOTAL FUNDS 221 156 354 784 422 280 DIRECTORS. RESPONSIBILITIES: The charitable company's financial statements have been prepared In accordance with the provlslons appllcable to companies subject to the small companies regime. The Dirertors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ('the Act.) and members have not requlred the company to obtain an audit for the year in question in accordance with section 476 of the Act. However, in accordance with sectlon 145 of the Charities Act 2011, the accounts have been examlned by an Independent Examiner whose report appears on page 24. The Directors acknowledge their responsibilities for complying with the requlrements of the Act with respect to accounting records and the preparation of financial statements. Approved by the Directors on the . /? ££fT .2023 Director fi PRINT NAME: 17

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

Basis of preparation

The financial statements of the charity, 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)', and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.

The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

The charity meets the definition of a public benefit entity under FRS 102.

Changes in Accounting Policies and Previous Accounts

There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts.

Preparation of accounts on a going concern basis

Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward.

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

Material prior period errors

No material prior year errors have been identified in the reporting period

The particular accounting policies adopted are set out below.

1. ACCOUNTING POLICIES

Income

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and Donations

Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).

Contractual Income and Performance Related Grants

This is only included in the SOFA once the charity has provided the related goods or services or met the performance related conditions.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

18

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES (continued)

Income (continued)

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report.

Investment Income

This is included in the accounts when receivable.

Expenditure and Liabilities

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Deferred income

Deferred income (not material) has been included in the accounts.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Fixed Assets

These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a straight line basis over their estimated useful lives. The rates applied per annum are as follows:

Equipment 20% - 33% Motor Vehicle 33%

2. TANGIBLE FIXED ASSETS

(all unrestricted)
Cost
01-Jan-22
Additions
Cost at
31-Dec-22
Depreciation
01-Jan-22
Charge
Depreciation at
31-Dec-22
Net Book Value
31-Dec-22
Net Book Value
31-Dec-21		 Motor
Equipment
Vehicle
Total
£
£
£
13,995
3,000
16,995
3,236
-
3,236
17,231
3,000
20,231
7,975
2,000
9,975
5,172
1,000
6,172
13,147
3,000
16,147
4,084
-
4,084
6,020
1,000
7,020

The annual commitments under non-cancellable operating leases and capital commitments are as follows: 31-Dec-22 Nil 31-Dec-21 Nil

19

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

3. INCOME
Unrestricted
Designated
Restricted
Funds
Funds
Funds
£
£
£
(a) Donations and Legacies
RAF Central Fund Grant
-
-
9,900
RAF Sports Federation Grant
-
-
-
Other Grants
-
-
21,102
Donations
-
-
-
-
-
31,002
(b) Charitable Activities
Personal Contributions/Membership
170
7,808
-
Inter Services
18,170
-
-
Miscellaneous
1,578
-
-
19,918
7,808
-
(c) Other Trading Activities
Sponsorship
177,500
28,000
-
Retail Sales
1,625
-
-
179,125
28,000
-
199,043
35,808
31,002
4. EXPENDITURE
Unrestricted
Designated
Restricted
Funds
Funds
Funds
£
£
£
Overseas Visits
590
10,428
15,697
Kit & Equipment
122,588
5,448
28,775
Sponsorship Expense
36,673
-
-
Other Vice Presidents' Costs
-
-
-
Other 7s Costs
-
1,406
-
Other Women's Costs
-
-
2,989
Other Veterans' Costs
-
-
4,808
Other Men's Costs
-
3,305
-
Other Men's Academy Costs
-
7,350
-
Other Under 23s Costs
-
6,569
-
Other Community Development Costs
-
557
9,210
Other Operating Costs
70,010
-
250
Inter Services
524
-
-
Depreciation
6,172
-
-
236,557
35,063
61,729
5. DETAILS OF CERTAIN TYPES OF EXPENDITURE
(Included in Other Operating Costs)
Independent examiner’s fees		 Total
Total
2022
2021
£
£
9,900
23,605
-
-
21,102
24,016
-
2,500
31,002
50,121
7,978
20,998
18,170
-
1,578
-
27,726
20,998
205,500
86,250
1,625
-
207,125
86,250
265,853
157,369
Total
Total
2022
2021
£
£
26,715
22,777
156,811
24,449
36,673
5,975
-
5,479
1,406
6,586
2,989
4,248
4,808
539
3,305
2,746
7,350
2,671
6,569
5,927
9,767
-
70,260
23,425
524
7,951
6,172
5,505
333,349
118,278
2022
2021
£
£
1,140
1,140
1,140
1,140

20

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

6. RESTRICTED FUNDS

CURRENT YEAR

RAF Central Fund
RU Grant - General
RU Grant - Community Development
7's Fund
Women's Fund
Veterans' Fund
Vice Presidents' Fund
Community Development Fund		 Balance
Balance
01-Jan-22
Income
Expenditure
Transfers
31-Dec-22
£
£
£
£
£
-
9,900
9,900
-
-
12,806
21,102
-
3,642
37,550
4,210
-
4,210
-
-
13,212
-
13,212
-
-
46,134
-
3,449
-
42,685
23,159
-
10,442
-
12,717
15,516
-
15,516
-
-
5,000
-
5,000
-
-
120,037
31,002
61,729
3,642
92,952

Transfers into funds represent annual internal grants from unrestricted general funds or unrestricted designated funds.

RAF Central Fund
RU Grant - General
RU Grant - Community Development
7's Fund
Women's Fund
Veterans' Fund
Vice Presidents' Fund
Community Development Fund		 Balance
Balance
01-Jan-21
Income
Expenditure
Transfers
31-Dec-21
£
£
£
£
£
-
23,605
20,693
(2,912)
-
-
12,806
-
-
12,806
-
4,210
-
-
4,210
30,944
10,375
28,107
-
13,212
31,432
15,000
298
-
46,134
23,159
-
-
-
23,159
11,359
19,373
15,216
-
15,516
-
5,000
-
-
5,000
96,894
90,369
64,314
(2,912)
120,037
PREVIOUS YEAR

£2,912 of the RAF Central Fund grant was used to purchase fixed assets so shown as a transfer.

Central Fund - to be used for operating costs, kit and equipment, overseas visits and development activities. RU Grant (General) - to be used for the development of Mens and Womens Rugby in the RAF at Senior levels.

Community Development Fund - to be used for the development of Mens and Womens Rugby in the RAF at Community levels.

7s - fund to be used to run the RAF Rugby Union 7's (Spitfire) Squad. Womens - fund to be used to run the RAF Rugby Union Women's Squad.

Veterans - fund to be used to run the RAF Rugby Union Venterans' Squad.

Vice Presidents - fund to be used to foster the esprit de corps between retired and serving members of RAFRU by organising rugby related events for members of the Association and their guests.

7. DESIGNATED FUNDS

7's Fund
Women's Fund
Veterans' Fund
Men's Fund
Men's Academy Fund
Under 23's Fund
Community Development Fund		 Balance
Balance
01-Jan-22
Income
Expenditure
Transfers
31-Dec-22
£
£
£
£
£
5,000
8,850
7,135
-
6,715
5,000
18,000
-
-
23,000
5,000
-
-
-
5,000
5,000
5,828
4,867
-
5,961
5,000
-
8,498
3,498
-
5,000
3,130
13,205
5,075
-
5,000
-
1,358 -
3,642
-
35,000
35,808
35,063
4,931
40,676
CURRENT YEAR

21

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

7. DESIGNATED FUNDS (continued)

7's Fund
Women's Fund
Veterans' Fund
Men's Fund
Men's Academy Fund
Under 23's Fund
Community Development Fund		 Balance
Balance
01-Jan-21
Income
Expenditure
Transfers
31-Dec-21
£
£
£
£
£
-
-
2250
7250
5,000
-
-
3950
8950
5,000
-
-
1241
6241
5,000
-
-
2746
7746
5,000
-
-
2671
7671
5,000
-
-
5927
10927
5,000
-
-
656
5656
5,000
- - 19,441
54,441
35,000

8. STAFF COSTS AND NUMBERS

There are no staff paid by The Royal Air Force Rugby Union Association (2021: Nil).

The Royal Air Force donate the services of a staff member, as the Rugby Development Officer, in support of the RFU funding received as a Constituent Body.

9. DIRECTORS AND OTHER RELATED PARTIES

No payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

10. DEBTORS AND PREPAYMENTS

Debtors
Prepayments
VAT Debtor
11. CASH AT BANK AND IN HAND
Cash at Bank
Cash Float
Cash at bank and in hand
12. CREDITORS AND ACCRUALS: AMOUNTS
Trade Creditors
VAT Creditor
Deferred Income
Accruals
Accrued income		 Unrestricted
Designated
Restricted
Total
Total
Fund
Funds
Funds
31-Dec-22
31-Dec-21
£
£
£
£
£
23,615
-
-
23,615
-
92,900
-
-
92,900
41,000
33,082
-
-
33,082
29,288
6,580
-
-
6,580
-
156,177
-
-
156,177
70,288
Unrestricted
Designated
Restricted
Total
Total
Fund
Funds
Fund
31-Dec-22
31-Dec-21
£
£
£
£
£
71,017
40,676
92,952
204,645
374,443
-
-
-
-
200
71,017
40,676
92,952
204,645
374,643
FALLING DUE WITHIN ONE YEAR
Unrestricted
Designated
Restricted
Total
Total
Fund
Funds
Fund
31-Dec-22
31-Dec-21
£
£
£
£
£
7,078
-
7,078
13,839
-
-
-
7,068
-
-
-
1,500
3,044
-
3,044
7,264
10,122
-
-
10,122
29,671

22

THE ROYAL AIR FORCE RUGBY UNION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

13. DEFERRED INCOME

Deferred income brought forward 01/01/22
Utilised in the year
Deferred income as at 31/12/22
Receipts for 2023 overseas visit		 Sponsorship
O'seas Visit
Ann. Dinner
Total
-
1,500
-
1,500
-
(1,500)
-
(1,500)
-
-
-
-
-
-
-
-
-
-
-
-

14. RISK ASSESSMENT

The directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

23

THE ROYAL AIR FORCE RUGBY UNION

(A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s trustees of the Company (who are also the directors of the company 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 for this year 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.

The company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a fellow member of The Association of Charity Independent Examiners.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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.

J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF

20th September 2023

24