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2025-09-30-accounts

Charity Registration No.1141651

Company Registration No.07366844 (England and Wales)

COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr J Edwards Mr W Bromwich Mr A Carpenter Mr C Gregory Ms N Rzeznik Mr P Rossborough Mr M Varnom

Charity number: 1141651 Company number: 07366844 Registered office: The Butts Arena Butts Coventry CV1 3GE Independent examiner Jeff Walker

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

CONTENTS Page Trustees’ report 2-4 Independent examiner’s report 5 Statement of financial activities 6 Balance Sheet 7 Notes to the financial statements 8-13

1

COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their report and financial statements for the year ended 30 September 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and "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)" (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The charity’s core objective is to lower barriers to sport and promote health equality within the local area. It achieves this by creating and running community programmes that increase access to sport for targeted groups who may otherwise have been marginalized and/or unable to participate.

Currently, the charity runs programmes under four main themes:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities they should undertake.

Achievements and performance

The Foundation continually looks to expand the scope of its programmes to maximise the benefit to the local community within the constraints of the available funding. Via these programmes our objective is to engage with and support the following groups:

Our objective is to see this investment increase each year and with the support of Coventry Rugby Club we are able to offer the use of the world class facilities of the Butts Park Arena.

I am pleased to report that The Foundation generated income of £145,943 in the year ending 30 September 2025. Our spending on charitable activities was £104,175 during the year (year ending 30 September 2024: £114,589).

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED)

We would like to thank the following organisations for their generous donations during the last year:

Alan Higgs Charity Barbara Ward Charity Charles Hayward Foundation Coventry City Council Coventry General Charities Coventry Supporters Club Garfield Weston Trust Grand Lodge Wheelchair Rugby Green Hall Foundation Groundwork UK Lodders Solicitors Medwell Limited The Newfield Trust The Patrick Trust The Souter Trust Various contributions from private individuals

Without these generous contributions Coventry Rugby Community Foundation charitable work would not be possible.

We would also like to thank Coventry Rugby Club for the support and use of their facilities.

Financial review

The financial transactions of the charity are shown on pages 6 to 13. The trustees consider the financial position of the charity to be satisfactory.

The charity, at this stage, has no intention of building long term free reserves. It will retain sufficient funds to fulfil pledges made for projects, etc., but the intention is to put raised funds back into the community projects as quickly as possible, to achieve their maximum purpose.

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED)

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The Foundation meets generally every 2 months throughout the year and minute records are kept of all meetings.

Structure, governance and management

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the

year were: Mr J Edwards Mr W Bromwich (appointed 5 May 2024) Mr A Carpenter Mr C Gregory Mr E Holt (resigned 6 January 2025) Ms N Rzeznik (appointed 5 May 2024) Mr P Rossborough Mr M Varnom

New trustees are recruited and appointed by the existing trustees. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding-up.

The charity uses the facilities of Coventry Rugby Club. During the year two of the trustees were also directors of Coventry Rugby Limited.

The Trustees’ report was approved by the Board of Trustees.

Mr J Edwards

Chair

Dated:

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED INDEPENDENT EXAMINER'S REPORT I rLport ta thl LharilN Irii%lLLs un ni). examin<ili(Iii nl-thc ￿lount￿ of the company lor ihe l'ear ended 30 SeptcnilK'r ?(}? j. i¥l)ich arL' sei oul on Pii¥JLS 6 to 13. Responsihilitie% h#%ii t)f rLp¢irt As thc charitj Iru%iees (11. Il)L' LOIIIPdn) Idnd altyo its dirictoTh for ihe purpose ol-LompanN. la￿) you are resp()n%ihl¢ for thL prLparaiiiin i)l-(hL iILLI)unt8 IEi JCLtkrdanLe ￿1th the requirements of Ihl Ci)mpaniLb .4LI 711116 1-.llii Illlli ,,Icl"l. Hai inbw ￿li￿raLd niJ'8LlI-Ih31 thL acLI)unis 1)filie Lunipani. aiL" noi rcquircd to hc audited under Part 16 iii IhL ?1111() ALI clnLI ￿lfL LlibTiblL l£ir iiid¢rLiiJLni ixainindiion. I repiitl in Te%PL'LI ol- m). ¢N<iniinalion ()I' I'nur ci)nipanK s aLLoiini% LaTfiL￿ i)ut undLr %Lclioii 145 nl-IliL C'hariiies Act ?01 I I"IhL ?[} I I ALt-"l. Iii iai'ri iiig? oiii nii. Lian)indiion I hdle l()11()iied the dir¢ctions i ji'ci) bi. the C'hari15 L'Dnimi%%ii)ii undcr %cctioii 145 Ibi of Ilie ?Ul l Aci. Indcpcndcnt examiner'$ stAtemi'nt hdl'l. iiiiiipILIL(I nil. LXLin)in(Iti()n. l L(Iiilinll that nn 17ialler% haK'L coml 10 mi dtlenlion i connLxliuii is-ith thL LNaiiiinaiit)n ¥T21 inbi me Lau%L ti) bclici¢ in anj Iiiallrial rLspLLI'. acLouniinbi r¢L()rds not kLPi in rL'specl Dl-c()mp<inN' as required hi. %¢ction .)86 of tlic ?OOh All: or 2. the acciJunls d(1 ii()I dLcnrd ￿ ith il)o%L rL'cordg: or ￿hle17 18 ni)i J m<lllLr consiilLreil d% PLIrt ()I'an indLpcndciil Lxaiiiinaiii)n'. or 4. thi financial %iaiLniLlli% haN'c iii)t bL"Lll IifLI)arid in aLLoriJanLL ￿lIh thg methi)ds and prinLipIL% ol. Iho StalLinLni ul. I<LL()mTllLndLd PraLIiLL lar accniijitiiigi and rL'portin Lhariiies <JppliLablL I() LliJritiL% prlpariiig thlir aLL()unis in aLLurddnce M'ith the Fin￿LIa7 Rcportiiigi Siand<Jrd app1lL￿1hjL. in tlie IIK11.'R% I Q?). I hai'c nil ci)nLerns dnil haiL' Ll)mL T(15% 111) ()IIIL'r n)aiiLr% iii ci)nnLLlii)n i%ith ihe examinaiion l() i¥'liiLh L?tILl11inn sliiTruld hL. dr<ii%n iii Ilii.% rLport in ordcr to Lll&2blL a proper und¢r%tandingTr ot-IhL Iiiic?nLial sl(iILnienls to bL rLachLYl. r J Walker Dated

COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
Income from:
Grants and donations
3
Other Income
4
Total income
Expenditure on:
Charitable
activities
5
Other costs
6
Total costs
Net income/ (expenditure)
Fund balances at 1 October 2024
Fund balances at 30 September 2025		 Unrestricted Restricted
Total
Total
funds
funds
2025
2025
2025
2024
£
£
£
£
2,728
92,611
95,339
104,395
50,604
0
50,604
0
53,332
92,611
145,943
104,395
7,000
97,175
104,175
114,589
41,063
0
41,063
1,747
48,063
97,175
145,238
116,336
5,269
-4,564
705
-11,941
4,659
26,558
31,217
43,158
9,928
21,994
31,922
31,217

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

BALANCE SHEET AS AT 30 SEPTEMBER 2025

Note 2025 2024
£ £
Current assets
Cash at bank and in hand 36,819 33,072
Creditors
Amount falling due within one year 8 -8,594 -1,855
Prepayments and debtors
Amount falling due within one year 9 3,697 0
Net current assets 31,922 31,217
Income funds
Restricted funds 10 21,994 26,558
Unrestricted funds 9,928 4,659
31,922 31,217

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

The trustees acknowledges their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including the income and expenditure, for the financial year in accordance with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

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

The financial statements were approved by the Trustees on

Mr J Edwards Chair

Company Registration No. 07366844

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity information

Coventry Rugby Community Foundation Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The Butts Arena, Butts, Coventry, CV1 3GE.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)" (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation , unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected . If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED)

1.5 Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

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.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiner's fees and costs linked to the strategic management of the charity.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements , estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED)

3. Grants and Donations

3. Grants and Donations
Grants and donations
Subscriptions		 Unrestricted Restricted
Total
Total
funds
funds
2025
2025
2025
2024
£
£
£
£
2,728
89,456
92,184
99,515
0
3,155
3,155
4,880
2,728
92,611
95,339
104,395

4. Other income

Income from 2025 Business
Lunch		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2025
2025
2024
£
£
£
£
50,604
0
50,604
0

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED)

5. Charitable activities

Sports camps
and school works
Equipment
Community activities
Commission
Hall hire
Membership/tournament fees		 Community
Wheelchair
All
Kids
Total
Total
Unrestricted
Team
Rugby
Active
2025
2024
£
£
£
£
£
£
0
34,096
0
42,292
76,388
104,193
0
0
2,820
0
2,820
0
7,000
6,500
0
0
13,500
0
0
600
550
5,757
6,907
6,481
0
0
2,870
0
2,870
3,080
0
0
1,690
0
1,690
835
7,000
41,196
7,930
48,049
104,175
114,589

6. Other costs

6. Other costs
Marketing materials
Bank charges
Business lunch
Administration		 2025
2024
£
£
5,883
1,308
126
276
34,982
0
72
163
41,063
1,747

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED)

7. Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year and no expenses were reimbursed. There were no employees during the year.

8. Creditors: amounts falling due within one year

. Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income . 8,594 1,855
9. Prepayments and debtors
2025 2024
£
 £
Amount falling due within one year . 3,697 0

10. Restricted funds

Balance at Incoming Outgoing Balance at
01/10/2024 resources resources 30/09/2025
£ £ £ £
Community Team 14,490 33,909 41,196 7,203
All Kids Active 11,412 48,779 48,049 12,142
Wheelchair Rugby 656 9,923 7,930 2,649
26,558 92,611 97,175 21,994

The Community team fund represents resources donated towards the Foundation Manager and Community Officer costs, and other community programmes such as Walking Rugby.

The All Kids Active fund represents resources donated for rugby and netball club activities in schools and Project 500 camps.

The Wheelchair Rugby fund represents resources donated to promote senior and junior wheelchair rugby.

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COVENTRY RUGBY COMMUNITY FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED)

11. Analysis of net assets between

funds

11. Analysis of net assets between
funds
Unrestricted Restricted Total Total
funds funds
2025 2025 2025 2024
£ £ £ £
Fund balances at 30 September 2025
are
represented by:
Current assets/(liabilities) 9,928 21,994 31,922 31,217

12. Related party transactions

There were no disclosable related party transactions during the year (2024 nil.)

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