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2025-12-31-accounts

Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

Blackpool Stanley Rugby League Club

(A company limited by guarantee)

Annual Report and Unaudited Financial Statements for the Year Ended 31 December 2025

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

Contents

Contents

1.
Reference and Administrative Details......................................................3
2.
Trustees Report 2025..................................................................................4
2.1 Trustees........................................................................................................4
2.2 Objectives and activities...............................................................................4
2.3 Public beneft................................................................................................4
2.4
Financial Review.......................................................................................4
2.5 Reserves Policy.............................................................................................5
2.6 Going concern..............................................................................................5
2.7 Achievements and Performance 2025..........................................................5
2.8 Plans for Future Periods................................................................................6
2.9
Structure, Governance & Management.....................................................7
3.
Statement of Financial Activities..............................................................8
4.
Balance sheet...............................................................................................9
5.
Accounting Policies....................................................................................14
6.
Additional Notes........................................................................................16

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

1. Reference and Administrative Details

Trustees

Mr S Clements Mr S Gilderdale Mr J H Gill Mr S J Hornby Mr K Laycock Mr G Parker Mr M Sinclair-Sly

Place of Business

Rathlyn Avenue Blackpool FY3 8ED

The Charity is incorporated in England & Wales.

Company Registration Number 07104788

Charity Registration Number 1139190

Bankers Lloyds Bank 30 Corporation Street Blackpool Lancashire

General Information

The company is a charitable company limited by guarantee incorporated in England and Wales.

The postal address is: Club Secretary c/o 46, Leeds Road, Blackpool FY1 4HJ

These financial statements were authorised by the Board on dd/mm/2026

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

2. Trustees Report 2025

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company. This trustees' report includes the directors' report and as such fulfils the requirements by company law.

2.1 Trustees

Mr S Clements Mr S Gilderdale Mr J H Gill Mr S J Hornby Mr K Laycock Mr G Parker Mr M Sinclair-Sly

2.2 Objectives and activities

The objective of the club shall be to promote and further the interests of Rugby League in Blackpool and wherever possible the surrounding areas.

The aims and objectives should be consistent with the furthering of equal opportunities.

2.3 Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

2.4 Financial Review

The club maintained its policy of making rugby league free at the point of delivery with no players paying subscriptions. However, every member was encouraged to support the recycling policy of the club by donating clothes and textiles and also to join the club lottery. There were a number of events in 2025 where members were encouraged to volunteer to help raise club funds through these events.

The National Governing Body, The Rugby Football League, continued to charge a fee for all participants in the community game. The fee varied by age group from £15 for the youngest members to up to £26 to older age groups. The club was only able to finance these fees at primary age groups (up to under 11 or school year 6) in 2025.

The club maintained a fully operational club house at Kingscote Park, Layton. All facilities both social and playing were fully available to members and guests throughout the year. Most clubhouse revenue was generated by junior/youth rugby home games with the revenue profile moving from Licensed wet sales to Company Number 07104788 Charity Number : 1139190 Page 5

Blackpool Stanley Rugby League Club

Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

food and none licensed wet sales. Revenue from licensed bar sales was down on previous years due to the club running less over 18 teams than in previous years. Masters (over 35) bar sales did help with licensed bar sales but not to the extent as in previous years (i.e. when the club was running open age rugby).

Expenditure in 2025 included the purchase of a New Junior Kit at the cost of £3K. This Asset will be written off over 3 years, with no additional Junior Kit purchases required in 2026 or 2027.

Other additional Expenditure in 2025 included the final payment to Wigan Warriors for the 2024 Development Project and the club also held a combined end of season Presentation Night at a third party venue.

Income from the Hire of the Clubhouse was down significantly in 2025 compared to 2024 as no revenue was received from utilising the club as a Polling Station as was the case in 2024.

The club increased the numbers subscribing to the club lottery during 2025. Promoting the lottery amongst junior and youth teams helped increase lottery participation but the introduction of walking rugby at the club was a major factor in increasing participation in the club lottery.

The club remained a fully accredited member of Ofgem’s Non Domestic Renewal Heat Incentive and submitted regular quarterly energy readings throughout 2025. The club received payments from the scheme quarterly throughout 2025. Utility costs, particularly electricity, were managed closely such that costs were reduced when the club was closed and ultimately this impacted the amount of heat generated and the amount of revenue received through the RHI scheme.

The club continued to work with Blackpool Council, the landlord, with a view to improving the facilities at Kingscote Park. The facilities currently restricts the options available to grow more variants of Rugby League and overall participation numbers.

2.5 Reserves Policy

The charity operates a reserves policy that reviews the amount of reserves required to ensure that they are adequate to fulfil the charity’s continuing obligations on a quarterly basis.

2.6 Going concern

Due to the increased number of none specific rugby league activity generating additional income and the close monitoring of expenditure the club continues to be a going concern.

2.7 Achievements and Performance 2025

Company Number 07104788 Charity Number : 1139190 Page 6

Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

in 2025, Regular training sessions were held for Under 9’s during 2025 with a view to entering a team in the league as under 10’s in 2026..

2.8 Plans for Future Periods.

Company Number 07104788 Charity Number : 1139190 Page 7

Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

The club also aims to develop other sources of income during 2026. The club will do this by

2.9 Structure, Governance & Management

Blackpool Stanley operates a Governance model which is open, inclusive and seeks to represent the wishes of its members in the pursuit of the club’s objectives. An executive Board, elected by the members annually, ensures that the club operates within the memorandum and articles of association and that volunteer and official time is focused and targeted at achieving the overall club objectives. A series of committees representing the different functional areas of the club (Youth/Junior rugby section, Commercial, Events, Press and Marketing) are established to deal with the day to day running of the club. These committees come together periodically as a management committee to assess the progress of the club. The terms of reference for these committees together with those of the Executive Board and the Management Board are held within the RFL approved club mark file. The Executive Board ensures that the various committees work together to achieve the club objectives and manage this through the Management Board. All meetings held within the governance structure are minuted and minutes are held by the appropriate secretary or chairperson.

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

3. Statement of Financial Activities

This section includes the Income and Expenditure Account and Statement of Total Recognised Gains and Losses for the Year Ended 31 December 2025

Unrestricted Restricted Total 2025
funds funds
Income and Endowments from: £ £ £
Donations and Legacies 13570 13570
Other trading activities 17022 17022
Total Income 30592 30592
Expenditure on:
Charitable Activities 24743 6719 31462
Total Expenditure 24743 6719 31462
Net income [expenditure] and net
movement in funds
5849 (6719) (870)
Reconciliation of funds
Total funds brought forward 8838 9248 18085
Total funds carried forward 14687 2528 17215
Unrestricted Restricted Total 2024
funds funds
Income and Endowments from: £ £ £
Donations and Legacies 10296 10296
Other trading activities 22549 22549
Total Income 32845 32845
Expenditure on:
Charitable Activities 29554 2620 32174
Total Expenditure 29554 2620 32174
Net income [expenditure] and net
movement in funds
3291 -2620 671
Reconciliation of funds
Total funds brought forward 5547 11868 17415
Total funds carried forward 8838 9248 18085

Company Number 07104788 Charity Number : 1139190 Page 9

Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

4. Balance sheet

4. Balance sheet
2025 2024
Fixed Assets £ £
Tangible assets 13315 21893
Current assets
Debtors 706
Cash at bank and in hand 22056 22673
Creditors: Amounts falling due within one year
Net current assets
5000
Net assets 22056 18379
35371 40272
Funds of the Charity:
35371 40272
Restricted income funds 2528 9247
Unrestricted income funds
14687 8838
Total funds
17215 18085

For the year in question the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The trustees/directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts

The financial statements on pages 8 to 13 were approved by the trustees, and authorised for issue on 01/02/2024 and signed on their behalf by:

Mr S J Hornby. Trustee

4.1 Income from donations and legacies

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club

Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

Unrestricted
Funds
Restricted Total Total
General funds 2025
2024
£ £ £ £
Donations and legacies:
Donations from local collections 3700 3700 4315
Grants, including capital grants: 2549 2549 336
Lottery Membership 5925 5925 5345
Sponsorship 600 600 300
Council Utility 795 795
13570 13570 10296
Unrestricted Unrestricted
funds
General Total
Total
2025 2024
£ £ £
Fundraising income:
Sale of purchased goods – bar 11705 11705 16654
Sale of purchased goods – General 663 663 61
Sale of donated goods 2578 2578 1661
Renewable Heat Incentive 1025 1025 1610
Hire of Clubhouse 150 150 1300
Income from Clubs 901 901 890
Other 372
17022 17022 22549

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club

Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

4.3 Expenditure on charitable activities

Activity Grant Total Total
Undertak funding 2025 2024
en of activity
Directly
£ £
£ £
Assets 2261 3504 5765 1889
Bar and Food purchases inc. after match 3608 3608 5140
hospitality
Clubhouse Costs 10 10 336
Development Project 2520 2520
Event Expenses 1321 1321 425
Facilities Hire 85
Fees 829 829 1137
Food Stock 1803 1803 2145
Insurance 1706 1706 1144
Lottery Prizes 2800 2800 2840
Maintenance 2489 2489 4075
Merchandise 192 192 740
Ground & Playing Expenses 417 417 191
RFL
Staf Costs 220 220 550
Stationery & Sundry Costs 152 152 380
Utilities 5509 5509 5850
Van 1027 1027 1668
Volunteering Expenses
Volunteering Training 695 695 605
Website 400 400 354
Governance costs – accountancy fees
Other
24743 6719 31462 29554

4.4 Analysis of governance and support costs

Governance costs

Unrestricted
Funds
Restricted Total Total
General Funds
£ £ £ £

Other governance costs – Accountancy fees

4.5 Government Grants

During the year the club didn’t benefit from any government (Sport England) support schemes

4.6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration or expenses from the charity during this year.

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

4.7 Staf costs 2025 2024
£ £
Staf costs during the year were: 220 550

No employee received emoluments of more than £60,000 during the year.

4.8 Taxation

The Charity is a registered charity and is therefore exempt from taxation.

4.9 Tangible Fixed Assets

.9 Tangible Fixed Assets
Other
Furniture Tangible
and fxed Total
Equipment Assets £
£ £
Cost at 1st January 2025 1430 20990 22420
Additions 5764 5764
Depreciation at 1st January 7022 7022
Charge for the year 501 7346 7847
Net book value
At 31 December 2025 6693 6622 13315

4.10 Debtors

4.11 Creditors: amounts falling due within one year

2025 2024
£
706
2025 2024
£
5000

4.12 Charity status

The Charity is a Charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the Charity in the event of liquidation.

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

4.13 Funds

.13 Funds
Balance Incoming Resources Balance
as at 1 Resources Expended as at 31
January December
2025 £ £ 2025
£ £
Unrestricted funds 8838 30592 24743 14687
Restricted funds 9247 6719 2528
Total funds 18085 30592 31462 17215
Balance Incoming Resources Balance
as at 1 Resources Expended as at 31
January December
2024 £ £ 2024
£ £
Unrestricted funds 5547 32845 29554 8838
Restricted funds 11868 2620 9248
Total funds 17415 32845 32174 18085

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

5. Accounting Policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below:

Statement of compliance

The financial statements have been prepared in accordance with 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 the Companies Act 2006.

Basis of Preparation

Blackpool Stanley Rugby League Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost of transaction value unless otherwise stated in the relevant accounting policy notes.

Going Concern

The financial statements have been prepared on a going concern basis.

Exemption from preparing a cash flow statement

The Charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, management is required to make judgements, estimates and exemptions about the carrying values of assets and liabilities that are not really apparent from other sources. The estimates and underlying assumptions are based on historic experience and other factors that are considered relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

The key sources of judgements, estimates and assumptions about the carrying values of assets and liabilities that have a significant effect on the amounts recognised in the financial statements are detailed in the accounting policies.

Income and Endowments

Voluntary income including donations and grants are recognised where there is entitlement, certainty or receipt and the amount can be measured with sufficient reliability.

Sales income from the bar, shirt & ticket sales, donated goods and income derived from events is recognised as earned [that is, as the related goods or services are provided]. As is other income such as income from the renewable heat incentive, hire of the clubhouse and commission.

Donations and Legacies

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds,

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the Charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included in the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the amount of grant payable.

Governance costs

These include the costs attributable to the Charity’s compliance with constitutional and statutory requirements, including accountancy, strategic management and Trustee’s meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered in Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Company Number 07104788 Charity Number : 1139190

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Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Furniture and equipment 35% reducing balance Plant and machinery 35% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other shortterm highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade and other creditors are obligations to pay for goods or services that have been acquired in the ordinary course of the charity’s activities and are initially measured at transaction price.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of the Charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

6. Additional Notes

The club received a grant from Blackpool Council (BBC) for £15000 in 2022 to be allocated to the clubs development project at a rate of £5K per annum. The balance as at 31 December 2022 was £10000. A further £5000 was spent in 2023 to fund the development project. The outstanding balance of £5000 at the end of 2023 has at the end of 2024, with Wigan Warriors cost being £2520. Outstanding balance at 2025 was £2357.

The club received a grant from the Lancashire Police and Crime Commissioners Community Fund for £8040 in October 2023. The grant was to help divert young people away from Anti Social Behaviour and into organised and structured activity. During 2023 the club spent £3796 of the grant. During 2024 a further £1595 was spent. The outstanding balance as of 31[st] December 2024 was £2648.

Company Number 07104788 Charity Number : 1139190 Page 17

Blackpool Stanley Rugby League Club Annual Report and Unaudited Financial Statements for the Year Ended 31[st] December 2025

During the year the club spent the remaining balance on volunteer training and part of the cost of the new kit. The remaining cost of the kit was funded by pre 2021 funds.

The club received a grant of £2548.80 in June 2025 from Blackpool Council and new posts were purchased during the year for the full amount of the grant.

Company Number 07104788 Charity Number : 1139190

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