REGisfERED CHARrrY NUMBER: 113S774
8osfoN RUGBY FooTU￿ auB
REPORT OF THE TRUSTEES AND
UNAUDITED AP4ANaAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
Candour Accounts Limited
Endeavour House
7 Enterprise Way
Plnchbeck
Spalding
Ltncolnshire
PEII 3YR

BOSTON RUGBY FOOTBALL CLUB
CONTEKfs OF THE FINANCIAL 5fATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
Report of Trustees
I to 2
Independellt ExaminLY'$ Report
Statement of Amncial A¢tl¥tti
Balance Sheet
5 to 6
Notes to the Flnandal Statements
7 to
Detalled statement of Flnancial Artl¥ltles
13 to 14

80sfoN RUGBY FOOTBALL CLUB
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 30 APRIL 2024
*•* REPORT OF THE TRU5fEES AWAITING
08JEcnvES AND AcnvmE5
Objectlves and alms
The charity. which is unincorporated, is governed by a written constitution adopted on 25 March 2010. The
charity was registered with the Charity Commission on 4 May 20111
Its charitable objective i5 the promotion of communÉty participation In heathy recreatlon for the benefit of
the inhabitants of Boston. Llncolnshire. by the provrsion of facilities and opportunitles for playing Rugby
Union football.
In fulfilling this objective. the trustees have had regard to the guidance issued by the Charlty Commlssion
on public benefiL
Trustee recrultment
Trustees are recrulted locally. They are selerted because of their interest In the work of the charfty or their
expertise that may be used forthe benefft of Boston Rugby Football Club
FINANaAL REVIEW
Reserves pollcy
The reserves policy of the charity Is to malntsin unrestrlcted free fund5 of the charity. at a suffident level
which enables the tharlty to be able to operate.
As at 30 April 2024 total reser￿5 were £72.391. They wlll continue to monltor the reseries held by the
charity and tonsider funds held in conjur7Ction with other projects that the trustees may consider for the
future.
STrUCTURE, GOVERNANCE AND MANAGEMEMr
Ggvernln8 document
The charity is controlled by Its governlng documenL a deed of trust and constitute5 an unincorpordted
tharity.
REFERENCE AND ADMINISTRATIVE DEfAILS
Reglster¢d Charity numb•r
1135774
PTlfidpal address
Prlncess Royal Sport5 Arena
Great Fen Road
Wyberton
8oston
Lincolnshire
PE217PB
Trn5tees
Mr J Fletcher (resigned 5.6.23)
Mr T Bembridge
Mr S DI￿eY
Mr W Mijodv (appointed 5.6.23)
Page I

BOSTON RUGBY FOOTBALL CLUB
REPORT OF ThE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2024
REFERENCE AND ADMINISTRATIVE DEfAILS
Independent Examlner
Mrj B Chappelle FCA
Candour Accounts Limited
Endeavour House
7 Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PEII 3YR
Bankers
H58C Bank plc
53-54 Market Place
Boston
ncolnshire
PE216LS
Solldtors
Sills & Betteridge
S Main Ridge West
Boston
Lincolnshire
PE216QL
Treasurer
Mr W Moody
Approved byorderof the board of trustees on..........
. and 5¥r*d on its behalf by:
Mr W IAoocty- Trustee
Page 2

INDEPENDENT EXAMINER'S REpoKfTO THE TrUSTEES OF
BOSTON RUGBY FOOTBALL CLUB
Independent examk*s report to trustees of Boston Ru8by Football Club
I report to the tharity tru5tee5 on my examination of the accounts of Boston Rugby Football aub (the
Trust) for the year ended 30 April 2024.
Respon5ibilitles and basi5 of report
As the charity trustees of the Trust you are responsible for the prepardtk>n of the accounts In accordance
with the requirements of the Charit¢es Act 2011 Ilhe A&).
I report in respect of my examination of the Tru5Vs accounts carrfed out under Section 145 of the Att and
in carrying out my examinatlon I have followed all applicable Directions given by the Chatity Commtssion
under Section 1451Sllb) of the Act.
Independent examinees statement
I have completed my examlnation. I confirni that no material matters have come to my attention in
connection with the examlnation 8iVFng me cause to believe that In any matertsl respect:
3ccounting records were not kept in respect of the Trust as requlred by Section 130 of the Art,, or
the accounts do not accord wtth those records; or
the accounts do not comply wlth the applicable requlrements Con￿rning the form and content of
accounts set out In the Chaiities (Accounts and Reports} Re8ulations 21J)8 ot￿r than anv
requirement that the accounts gÉve a true and fair view which Is not a matter considered as part of
an independent examination.
I have no cOn￿M$ and have come across no other matters in connectlon with the examination to whtch
attention should be drawn In thls ￿pOrt In order to enable a proper understandlng of the accounts to be
reached.
Mrj B Chappelle FCA
Candour Accounts Llmtted
Endeavour House
7 Enterprlse Way
Pinchbeck
Spaldlng
Lincolnshire
PEII 3YR
Page 3

BOSTON RUGBY FOOTBALL CW
STATEMENT OF FINANCIAL AcfMllES
FOR THE YEAR ENDED 30 APRIL 2024
Perlod
30.4.23
Year Ended
30.424
30.4.23
Unrestrkted ToLIl
fund
funds
Notes
INCOME AND ENDOWMEKfs FROM
Donation5 and legacies
48.786
41.017
Other trading actlvttie5
147,231
136.602
Total
196.017
IT7.619
EXPENDITURE ON
Ralsing funds
161248
133,536
Charitsble activities
Charitable activities
78,619
82.962
Total
239.867
216,498
NEf INCOMEI(EXPENDrruRE)
(43.8501
{38,879)
RECONCILIATION OF FUNDS
Totsl funds brought forward
116,241
155.120
TOTAL FUNDS CARRIED FORWARD
72.391
116.241
The notes form part of these financial statements
Page 4

UOSTON RUGBY FOOTBALL CWB
BALANCE SHEET
30 APRIL 2024
2024
Unrestrlrted
2023
Total
funds
FIXED ASSETS
Tangible a55et5
54,870
65,872
CURRENT A55ETS
Stocks
Debtors: amounts falling due within one
year
Investments
Cash at bank and in hand
15,720
4,114
17.522
10.754
13.871
36,790
46,256
70,315
CREDITORS
Amounts falling due withln one year
io
128.735)
119.9461
NEf CURREKf ASSErs
17,521
50.369
TOTAL ASSETS LESS CURREKf UABILMES
n,391
116.241
NET ASSETS
n.391
116,241
The notes form part of these financlal staternents
P4e5
contlnued...

BOSTON RUGBY FOOTBALL CWB
BALANCE SHEEf- ¢ontinued
30 APRIL 2024
FUNDS
Unrestricted funds
li
72.391
116,241
TOTAL FUNDS
72.391
116,241
The financial statements were appr4Md by the Board of Trustees and authorfsed for issue on
. and were signed on Its behalf by:
Mr T Bembri
Mr S D151ey- Trustee
Mr W Moody- Trustee
Illr ffl ffliks- ICJ3tr£L
The notes form part of these flnarKial statements
Page 6

BOSTON RUGBY FOOTBALL CLUB
NOTES TO THE HNANCIAL sfATEMÉNTS
FOR THE YEAR ENDED 30 APRIL 2024
ACCOU14TING POLiaES
Basls of preparlng the finandal statements
The financlal statements of the chartty. whith Is a publlc benefft entity under FRS 102, have been
prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounting and Reporting by Chartties:
Statement of Recommended Prartice applicable to charities preparin8 their accounts In accordance
with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021
(effecttve l January 2019),. Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charitles Art 2011. The financial statements
have been prepared under the historical cost convention.
These accounts have been wepared under the historlcal cost convention wlth items recognised at
cost or transactlon Val￿ unless otherwlse stated In the relevant notes to these accounts.
The accounts have been prepared in accordantr with:
The Statement of Recommended Practice: Accounttng and Reportlng by Charltles p￿paring thelr
accounts in accordance with the Flnandal Rep)rting Stsndard applicable in the UK and Republic of
Ireland IFRS 102) Issued on 16 Juty 2014;
The Flnanclal Reportlng Stsndard appltcable In the United Klngdom and Republic of Ireland {FRS
1021," and
The Charities Act 2011.
The charlty constitutes a public benefit entity as defined by FRS 102.
Income
All income is recognised In the Statement of Flnancial Activitles once the charity has entitlement to
the funds. it 15 probable that the income will be received and the amount can be measured reliably.
Expendtture
Liabilities are recognlsed as expendlture as soon as there is a legal or constructive obligation
commlttin8 the charity to that expenditu￿, it is probable that a transfer of economic benefits will be
requlred In selllernent arHJ the amount of the obllgatlon can bc measured rellably. Expendtture 13
a¢counted for on an accruals basis and has been dassified under headinss that a8sre8ate all cost
related to the category. Where costs cannot be directly attributed to partlcular headlngs they have
been allocated to artivities on a bas15 consistent with the use (rf resources.
Tangible fixed assets
Depreclation is provided at the following annual rates in order to write off each a55et over Its
estimated useful Ilfe.
Long leasehold
Fixtures, frttlngs and equipment
S% on cost
25% on cost
These are capitslised rfthey can be used for more than one year, and cost at least £250.
Page 7
continued...

BOSTON RUGBY FOOT￿ au8
NOTES TO THE FINANaAL sfATEMENT5- contlnued
FOR THE YEAR ENDED 30 APRIL 2024
AccouNllNG pouaES. conllnued
Stocks
Goods provlded as part of a thaTrtable actth are measured at net realisable value based on the
potential provided by items of stock
Taxatlon
The charity Is exempt from tax on its charitable activities.
Fund accountlng
Unrestrirted funds can be used In accordan￿ wlth the dwritable objectlves at the d15cretion of the
trustees.
Restricted funds can only be used for particular restrirted purposes within the objects of the charity.
Restrlctions arise when specified by the donor or when funds are ralsed for particular restrirted
purp05e5.
Further explanation of the nature and purpose of eath furKI is included In the notes to the financial
Statements.
Hlre pUrc1￿e arml leaslng commttments
Rentals paid under operating leases are charged to the Statement of Financial Activlties on a straight
Ilne basls over the period of the lease.
Debtors
Debtors (including trade debtors and loans receI￿able) are measured on initlal recognitlon at
settlement amount after any trade discounts or amount adVan￿d by the charity. Subsequentfy.
they are measured at the cash or other corsideration experted to be recetved
OTHER TrADING ACTMTIES
30.4.23
to
30.&23
Year Ended
30.&24
Bar and tafe income
Club shop sales
Subscriptions and match fees
Hire of premises
ricket Sales
87.564
75,676
1.892
51
36.578
13.442
8.￿3
35,633
11.257
12.144
147.231
136.602
Page 8
continued...

BOSTON RUGBY FOOTBALL auB
NOTES TO THE FINANaAL sfATEMEPiTS. contlnued
FOR THE YEAR ENDED 30 APRIL Z024
RAISING FUNDS
Ralslnz donatlons and le8ade5
Perfod
30.4.23
to
30.4.23
Year Ended
30.424
Support costs
TRUSTEES. REMUNERATION AND BENEFrrs
There were no tTUStees' remuneration or other benefits for the year ended 30 Aprll 2024 nor for the
perFod ended 30 Aprll 2023.
There were no trustees, expenses pald for the year ended 30 April 2024 nor for the perlod ended
30 April 2023.
STAFF cosrs
The average monthfy number of empl(iyees durln£ the year was as follow5:
30.423
to
30.4.21
Year Ended
30A.24
Temporary and pernpnent staff
No employees re￿IVed emoluments In ex￿$ of £60,1XX).
Page 9
contlnued..

8osfoN RUGBY FOOTBALL CWB
NOTES TO THE F114ANCIAL STATEMEKts. crythued
FOR THE YEAR ENDED 30 APRIL 2024
TANGIBLE FIXED ASSET5
ffttln85
Freehokl
ion8
and
pri)perty knhokl equipment
Totals
At l May 2023 and 30 Aprfl 2024
23,425
55,503
101,059
179,987
DEPRECIATION
At l May 2023
Charge for year
45.963
2.775
68,152
8.227
114,115
11.002
At 30 Aprll 2024
48,738
76,379
125.117
NEf BOOK VAWE
At 30 April 2024
23.425
6,765
24,680
54.870
At 30 Aprfl 2023
23.425
32.907
65,872
2024
Stocks
8.9CKI
DE8TORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR
2024
20
Trade debtors
VAT
Prepayments
6,638
SS9
3,557
4,161
3,671
15,720
10.754
Page 10
contlnued...

BOSTON RUG8Y FOOTBALL CLUB
NOTES TO THE FINAPKIAL sfATEMENT5.
FOR THE YEAR ENDED 30 APRIL 2024
CURREKf ￿sEr INVESTMENTS
2024
2023
Short temi cash investment (less than 3 months to mature)
4,114
13,871
CR£DrroRs: AMouKf5 FALUNG DUE WITHIN ONE YEAR
2024
Trade creditors
cket pass through costs
WaBes control account
Soclal security and other tsxes
Sundry creditor
Accrued expenses
20.429
11,997
2.160
51
3,355
3,3S5
2,300
28.735
19.946
IL MOVEMEKf IN FUNDS
At
30.424
At L5.23
In funds
General fund
116.241
(43,8501
72.391
TOTAL FUNDS
116,241
(43,850)
72.391
Net movement in funds. induded in the above are as follows:
Incomlng
Resources Movement
In funds
Unrestrlcted funds
General fund
196.017
(239,8671
{43,8501
TOTAL FUND5
196,017
(239,8671
(43.8501
Page 11
continued...

BOSTON RUGBY FOOTBALL CWB
NOTES TO THE FINANaAL STATEMENTS- coThthued
FOR THE YEAR ENDED 30 APRIL 2024
IL MOVEMEKf IN FUNDS- cantlnued
At
At
30.4.23
in funds
Unrestricted funds
General fund
155,120
(38,8791
116.241
TOTAL FUNDS
155,120
(38,879)
116,241
Comparative net movemerrt in funds, included tn the above a￿ as follow5:
Incomlng Resources Movernnt
resour￿ expended In funds
Unrestri¢ted funds
General fund
177,619
(216.498)
138,8791
TOTAL FUNDS
177,619
(216.498)
138,879)
11 RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 Aprll 2024.
Page 12

BosfoN RUGBY FOOT8ALL CLUB
DETAILED sfATEMENf OF FINANCIAL ACTMllES
FOR THE YEAR ENDED 30 APRIL 2024
Perknd
a0.￿23
to
30.4.23
Year Ended
30.4.24
INCOME AND ENDOWMENTS
l)onatlons and legacles
Spon50rshlp and donatlons
Other income and fund raising
Donatlon from old rugby club trustees
28.122
1,750
18.914
24.427
800
15,790
48.786
41.017
Other tradlng Ktivltles
Bar and cafe income
Club shop sales
Subscriptions and match fees
Hire of premlses
Ticket Sales
87.564
75.676
1,892
35,633
11,257
12.144
36.578
13,442
8,%3
147,231
136.602
Totsl IncomlnK resources
196,017
177,619
EXPENDITURE
Other trading activitr
Opening stock
Bar and café expendlture
Club shop expenditure
Staff costs
Bad debt5
Artivity expenditure
Coach5ns ¢loth4nE and tralnSns
Closing stock
5.449
58,457
9,948
67,615
5,411
19,431
1.483
63,932
715
(8,9(X))
51.453
3,280
{8,900)
158.587
133,531
Charftable actmtles
Re
Insurance
Carried forward
18.(n)
1.516
19,516
1.388
16,388
Thls page does not form part of the statutory finandal statements

8OSTON RUGBY FOOTBALL CWB
D￿AlLED StATEMENf OF FINANCIAL AcllvmES
FOR THE YEAR ENDED 30 APRIL 2024
Period
30.4.23
Y&Y Enqkd
30.4.24
30.4.Z3
Charitable activltles
Brought forward
Advertising
Match expenditure
Repairs and maintenance
Long leasehold (depreciation)
Ftxture5 and fittings Idepreclationl
19,516
734
3.561
16,274
2.775
8.227
16,388
1,614
2,470
21,165
2,775
10,971
51.087
55,383
Support Costs
Management
LFght and heat
Telephone
Postage and ststlonery
Le8al and professional fees
21,219
12,787
525
8,122
2,910
25,192
22,303
nance
Bank charges
L343
2,2S6
Infomiath?n tethnologv
CompLrter costs
2.141
Human resour¢es
Subscrlptlons
1,318
Totsl resources expended
239.867
216.498
Net expendlture
(43.850)
138.8791
This page does not forni part of the ststutory financial statements
Page 14

BOSTON RUGBY FOOTBALL CLUB TRUSTEES REPORT- YEAR ENDING APRIL 30 2024
Warren Moody- Trustee
This trustees report accompanies the finanual statement of the charity for the year ending April 30
2024.
The 2023124 season and finanaal year have presented significant ¢hallenges for Boslon RFC.
Financial headwinds due to ongoing cost issues persist. vthile we, in ￿MmOn with many other sports
dubs around the country. continue to battle against societal legacies of the Covid pandemic. Many
players have been lost to the sport, while social events - which provide much-needed funds for the
club - have become a much harder 'sell' owing to a change in soc¢al habits forced upon us in 2020-21.
However, not all has been doom and gloom. and congratulations go to all of our players for a season
well contested ar¢d for success achieved. most notably by the senior ladies and in the junior section of
Ihe Glub, where regional final spots were hard-eamed and duly ￿lebrated.
Work by the club's many volunteers is also desemng of our recognition and our thanks. Their
dedication to helping Boston RFC to be the best version of itsew is truly inspiring.
Included in the above, the dub committee should be recognised for rts time and effort in keeping the
wheels tuming. Unpopular and drfficult decisions are often required in this task, and members do not
shy away from their responsibilities.
The trustees also offer thanks to BRFC'S facilities manager and her staff for their work in facilitating
malch-day offerings and for planning, organising and running the extemal events which are so
important to the financial survival of the dub. This. again. has become more challenging in the post-
Covid era.
Cash and stock controls are in place, and the hybrid cash-cashless system within the dub meets the
needs of members.
In this regard. the trustees would like to thank the ¢haimian. treasurer, dub Se¢￿tary and facilities
manager for their time and efft)rts in securing a firmer finanaal footing going into the 2024-25 season.