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2025-05-31-accounts

England Deaf Rugby Union (A Company Limited by Guarantee)

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st MAY 2025

CHARITY REGISTRATION NUMBER : 1134194 COMPANY REGISTRATION NUMBER : 06893731

Tove Accountancy Ltd Office 6, Town Hall

86 Watling Street East

Towcester Northants NN12 6BS

England Deaf Rugby Union

(A Company Limited by Guarantee)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1134194 COMPANY REGISTRATION NUMBER 6893731 DATE OF INCORPORATION 01/05/2009 GOVERNING DOCUMENT Memorandum and Articles of Association incorporated 1st May 2009 as amended by special resolution on 21st November 2009 DIRECTORS/TRUSTEES Mr Daniel Steven McAllister Mr Richard Leslie Jackson Mr Richard Stewart Austin Mr Andrew Stewart Bamber Mr Graham Michael Luke Sage Gloria Sabina Mills COMPANY SECRETARY Mr Richard Stewart Austin CORRESPONDENCE ADDRESS Northview Frog Street Kelvedon Hatch Brentwood Essex CM15 0JL REGISTERED ADDRESS Northview Frog Street Kelvedon Hatch Brentwood Essex CM15 0JL INDEPENDENT EXAMINERS Tove Accountancy Ltd Office 6, Town Hall 86 Watling Street East Towcester Northants NN12 6BS

OBJECTS

To promote the involvement of deaf and hard of hearing people in healthy recreation through rugby union in particular. Increasing awareness of the problems facing deaf and hard of hearing people in mainstream sport and how these may be resolved. Assisting children who are deaf and hard of hearing, and who may have other disabilities, to participate in sport and particularly, rugby.

England Deaf Rugby Union

(A Company Limited by Guarantee)

Report of the Directors For the year ended 31st May 2025

Structure, governance and management

The charity is a private limited company by guarantee without share capital use of 'Limited' exemption and is governed by a memorandum and articles of association.

The charity is directly affiliated to the Rugby Football Union and has links with the National Deaf Children’s Society and UK Deaf Sport.

Risk Management

Risk management is not dealt with on a structured basis but there is rigorous debate and consideration of any venture, taking into account financial risk, the safety of personnel and the reputation of the charity. Safety is particularly important and communicators are provided whenever BSL users attend events as well as physiotherapists for matches and training.

Objectives and activities

The objects of the charity are to promote participation of deaf and hard of hearing in healthy recreation and, in particular, amateur rugby union football and

(a) the advancement of education by promoting awareness of deaf and hard of hearing people and their skills through the game of rugby union football

(b) the relief of those in need by reasons of youth, ill health, disability or other social or economic disadvantage Every player with hearing impairment has difficulties in playing with hearing players and it is important to emphasise that we are an inclusive organisation. We do not discriminate between deaf and hard of hearing and support both groups, producing the widest public benefit that we can. Selection for the national squad is based on ability alone and is our flagship for achievement. We have all levels of hearing loss in the squad, from moderate to profound, only some of whom sign, making communication an additional challenge for the whole team.

The charity holds open training events to which all deaf and hard of hearing rugby players are invited. Where participants have other disabilities as well as deafness, special arrangements are made whenever possible. We have participated in events to promote awareness of, and participation in, deaf sports including deaf international matches played to the general public and the various public matches played this season. Support is also offered to deaf and hard of hearing players, their clubs and parents on an individual basis.

Public benefit is a consideration in every aspect of our operation. Health and wellbeing in the deaf community is an issue of concern. Our open training sessions and the example of our national team have resulted in significant improvement in the fitness of participants and a growth in confidence for many of them. Educating the general public to be more deaf aware has long term benefits for everyone who is deaf or hard of hearing.

England Deaf Rugby Union

(A Company Limited by Guarantee)

Report of the Directors (continued) For the year ended 31st May 2025

Achievements and performance

A full program was undertaken during the finacial year, including our community based awareness programs.

EDRU toured South Africa in autumn 2024 to participate in a tri-tournament including South Africa and Wales.

Financial Review

Income was
Expenditure was
This being a decrease of
Current reserves are at
Cash balances stood at		 139,871
£
157,411
£
17,540
-£
to reserves in the year.
21,013
£
(2024 £38,552).
18,435
£
(2024 £5,409).

Plans for the Future

We will be continuing to work with the RFU for the creation of centres of excellence for deaf rugby and to maintain contact with the National Deaf Children’s Society and UK Deaf Sport.

We will also continue to contact deaf schools and units to encourage children to take part in sport. Following the success of previous events, similar training of hearing coaches and students may take place.

EDRU will be touring Japan in September 2026 to participate the World Deaf Rugby Cup.

England Deaf Rugby Union

(A Company Limited by Guarantee)

Report of the Directors (continued) For the year ended 31st May 2025

Statement of Directors' and Trustees' responsibilities:

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable

recommended practice have been followed , subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time

The Trustees are also responsible for the contents of the Trustees' report, and the accountant preparing the accounts has no

These accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to

Signed on behalf of the Trustees/Directors by

…………………………………………. Andrew Bamber

Date 31.03.26

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ENGLAND DEAF RUGBY UNION

I report to the charity trustees on my examination of the accounts of England Deaf Rugby Union for the year ended 31st May 2025.

Responsibilities and basis of report

As the charity trustees (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.

Independent examiner's statement

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

·

accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

·

the accounts do not accord with such records; or

·

the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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

·

the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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.

………………………………………….

Dated 31.03.26

Donna Rowan Gold

For and on behalf of:

Tove Accountancy Ltd, Office 6, Town Hall, 86 Watling Street East, Towcester, Northants, NN12 6BS

England Deaf Rugby Union

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st May 2025

----- Start of picture text -----
Note Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £
INCOMING RESOURCES
Voluntary Income 3.1 0 0 0 0
Income from charitable activities 3.2 4,595 135,276 139,871 7,033
Other Incoming resources 3.3 0 0 0 0
TOTAL INCOMING RESOURCES 4,595 135,276 139,871 7,033
RESOURCES EXPENDED
Cost of generating funds 4.1 0 0 0 0
Charitable activities 4.2 13,093 143,767 156,861 6,522
Governance Costs 4.3 550 0 550 550
TOTAL RESOURCES USED 13,643 143,767 157,411 7,072
NET INCOMING RESOURCES (9,048) (8,491) (17,539) (39)
Transfers between funds (18,490) 18,490 0
Total Funds Brought Forward 38,552 0 38,552 38,591
TOTAL FUNDS C/ FORWARD 15 11,014 9,999 21,013 38,552
----- End of picture text -----

Movement on all reserves and all recognised gains and losses are shown above.

Continuing operations are enabled by the regular donations, grants and sponsorship.

England Deaf Rugby Union

(A Company Limited by Guarantee)

Company Registration Number: 06893731

BALANCE SHEET AS AT 31st MAY 2025

----- Start of picture text -----
Note 2025 2024
Tangible Fixed Assets
Tangible Assets 8 0 0
Current Assets
Stock 9 2,892 0
Prepayments 10 0 114,269
Debtors 10 0 0
Bank and Cash 14 18,435 5,409
Total current assets 21,327 119,678
Current Liabilities
Amounts falling due within one year 11 315 81,125
Net Current Assets 21,013 38,553
Total assets less current liabilities 21,013 38,552
Capital funds
Unrestricted funds 15 21,013 38,552
Restricted funds 15 0 0
Total Funds 21,013 38,552
----- End of picture text -----

The company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

----- Start of picture text -----
Signed on behalf of the trustees/directors Andrew Bamber Date 31.03.26
Signature of director authorising accounts
being sent to Companies House Andrew Bamber Date 31.03.26
----- End of picture text -----

England Deaf Rugby Union

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st May 2025

1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. These accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

1.2 Going concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

1.5 Material prior year errors

No material prior year errors have been identified in the reporting period (3.47 FRS102 SORP).

2 Accounting policies

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

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 FRS102 SORP).

Voluntary income is received by way of sponsorship and grants. It is shown in full in the Statement of Financial Activities, when received. Gifts in kind are valued at their estimated value to the charity and are included under the appropriate headings.

Tax reclaims on donations and gifts

The charity is not recognised by HMRC for gift aid.

Donated services

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift may be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA.

Support costs

The charity has incurred expenditure on support costs.

Volunteer help

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

England Deaf Rugby Union

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) For the year ended 31st May 2025

Income from interest

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations.

Restricted funds

Restricted funds are to be used for specified purposes as required by the donor. Expenditure which meets these criteria is allocated to the relevant fund. Income derived from these funds is retained within the funds concerned. Designated funds are unrestricted funds which trustees have designated to be used for a specific purpose. Where these funds yield investment income, this is available for general purposes. Unrestricted funds are funds which are not designated or restricted.

2.2 Expenditure and liabilities

Liability recognition

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.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Deferred Income

No material item of deferred income has been included in the accounts.

Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Tangible fixed assets

Tangible fixed assets are recorded at cost or, in cases where assets are donated to the charity, at valuation at time of aquisition.

Depreciation

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

estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & Machinary 25% Straight Line on cost Motor Vehicles 25% Straight Line on cost

Stock

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The company is limited by guarantee and is a charity registered with the Charity Commission and is not, therefore, subject to corporation tax.

England Deaf Rugby Union

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) For the year ended 31st May 2025

----- Start of picture text -----
2025 2025 2025 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
£ £ £ £
3 Incoming resources
3.1 Voluntary Income
Donations 0 9,999 9,999 3,250
Sponsorhip & Grants 0 0 0 0
Players contributions to tour 0 125,277 125,277 0
0 135,276 135,276 3,250
3.2 Income from charitable activities
Merchandise Sales 300 0 300 8
Membership 4,295 0 4,295 3,775
Other Activities 0 0 0 0
4,595 0 4,595 3,783
3.3 Other Incoming resources
Investment income 0 0 0 0
Misc income 0 0 0 0
0 0 0 0
Total Income 4,595 135,276 139,871 7,033
----- End of picture text -----

England Deaf Rugby Union

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) For the year ended 31st May 2025

----- Start of picture text -----
2025 2025 2025 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
£ £ £ £
4 Resources expended
4.1 Costs of generating funds
Costs of generating voluntary income 0 0 0 0
0 0 0 0
4.2 Charitable activities
Kit 3,476 0 3,476 77
Merchandise 0 0 0 0
Coaches 0 0 0 0
Physio 226 0 226 919
Communicators 0 0 0 0
Player Expenses 0 0 0 0
Venue Hire 0 0 0 0
Tour Costs 0 143,767 143,767 0
Event Costs 922 0 922 0
Catering 3,320 0 3,320 780
Accommodation 0 0 0 1,380
Website 0 0 0 0
Stationery 0 0 0 0
Postage 0 0 0 0
Advertising & Marketing 0 0 0 321
Travel 2,678 0 2,678 1,341
Insurance 0 0 0 0
Donations 0 0 0 180
Computer Equipment 0 0 0 168
Sundry 2,472 0 2,472 1,357
13,093 143,767 156,861 6,523
4.3 Governance costs
Professional Fees 100 0 100 100
Accountancy fees 450 0 450 450
Bank Charges 0 0 0 0
Depreciation 0 0 0 0
Gain/Loss on Fixed Asset 0 0 0 0
550 0 550 550
Total resources expended 13,643 143,767 157,411 7,073
----- End of picture text -----

England Deaf Rugby Union

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) For the year ended 31st May 2025

5 Fees for the examination of the accounts
Independent examiner's fees
Other fees paid to the independent examinier
6 Staff costs and numbers
Gross Wages and Salaries
National Insurance Contributions
Pension
Total staff costs
The average monthly number of employees during the year were
Administration		 2025
£
450
0
450
2025
£
0
0
0
0
as follows :
0		 2024
£
450
0
450
2024
£
0
0
0
0
0

No employees received employee benefits for the reporting period.

7 Payments to trustees

The trustees are not entitled to, nor did they receive, any remuneration during the year. The trustees may be reimbursed for travelling and other costs incurred by them on charitable activities.

8 Tangible fixed assets
Cost :
Cost brought forward 1 June 2024
Additions
Disposals
As at 31st May 2025
Depreciation :
Depreciation brought forward 1 June 2024
Charge for the year
As at 31st May 2025
Net Book Value
As at 31st May 2025
As at 31st May 2024
9 Stocks
Charitable activities:
Opening
Added in period
Expenses in period
Impaired
Closing		 Plant &
Motor
Machinery
Vehicles
2,612
0
0
0
0
0
2,612
0
2,612
0
0
0
2,612
0
0
0
0
0
2025
£
0
2,892
0
0
2,892		 Total
2,612
0
0
2,612
2,612
0
2,612
0
0
2024
£
0
0
0
0
0

(A Company Limited by Guarantee)

England Deaf Rugby Union

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) For the year ended 31st May 2025

10 Debtors and prepayments
Trade Debtors
Prepayments
11 Creditors falling due within one year
Trade Creditors
Accruals
VAT
Other Creditors		 2025
£
0
0
0
2025
£
0
550
(235)
0
315		 2024
£
0
114,269
114,269
2024
£
69,429
1,278
418
10,000
81,125

12 Obligations under hire purchase contracts

No hire purchase or lease contracts have been entered into during the period.

13 Contingent liabilities

There were no contingent liabilities at 31st May 2025. (2024 nil)

14 Cash at bank and in hand
Cash
Bank accounts
Prepaid Cards
15 Movement in funds
Restricted Funds
Unrestricted Funds
General Fund		 2025
2024
£
£
0
0
17,300
3,673
1,136
1,736
18,435
5,409
Balance
Balance
01-Jun-24
Income
Expenditure
Transfers
between
funds
31-May-25
£
£
£
£
135,276
(143,767)
18,490
9,999
0
135,276
(143,767)
18,490
9,999
38,552
4,595
(13,643)
(18,490)
11,014
38,552
139,871
(157,411)
0
21,013

England Deaf Rugby Union

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) For the year ended 31st May 2025

----- Start of picture text -----
16 Analysis of net assets between funds
2025 2025 2025 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
£ £ £ £
Tangible Fixed Assets 0 0 0 0
Investments 0 0 0 0
Net Current Assets 21,013 0 21,013 38,552
Long Term Liabilities 0 0 0 0
Balance at 31 May 2025 21,013 0 21,013 38,552
----- End of picture text -----

17 Related party transactions

17.1 Control

Throughout the year the charity was wholly controlled by the board of trustees.

17.2 Other Related Parties

During the year there were no transactions with related parties.

18 Called up share capital

The company is limited by guarantee and does not have share capital