**Charity number: 1141919 Company number: 07556684**
**Didsbury Toc H RFC Limited (A company limited by guarantee) Trustees' report and financial statements for the year ended 29 June 2021**
## **Didsbury Toc H RFC Limited**
**(A company limited by guarantee)**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|1|
|Trustees' report|2 - 4|
|**2**
**4**||
|Independent examiners' report|5|
|**5**||
|Statement of financial activities|6|
|**6**||
|Balance sheet|7 - 8|
|**7**
**8**||
|Notes to the financial statements|9 - 12|
|**9**
**12**||
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
## **Legal and administrative information**
|**Charity number**|1141949|
|---|---|
|**Company registration number**|07556684|
|**Business address**|The Clubhouse Ford Lane|
||Didsbury|
||M20 2RU|
|**Registered office**|15 Elverston Street|
||Manchester|
||M22 4NP|
|**Trustees**|S Sheratte|
||A Crabtree|
||O Thomas|
||J Peacock|
||I Massingham|
Page 1
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
## **Report of the trustees (incorporating the directors' report) for the year end 29 June 2021**
The trustees present their report and the financial statements for the year ended 29 June 2021. The trustees, who are also directors of Didsbury Toc H RFC Limited for the purposes of company law and who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## _Governing Document_
The club is a charitable company limited by guarantee, incorporated on 8 June 2011 and registered as a charity on 16 May 2011. The company was established under Articles of Association which establish the objects and powers of the charitable company. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.
The club was formed to take over the operations of Didsbury Toc H RFC, an unincorporated association which had been a rugby club in South Manchester since 1924.
## _Directors_
All directors give their time voluntarily and receive no benefit from the club. The existing directors are responsible for the recruitment and training of new directors. All directors are all reappointed each year at the AGM.
## _Risk management_
The directors have assessed the risks the club faces, considering both the likelihood of those risks and measures taken to manage them. Insurance is in place and finances are kept under review.
## _Related parties_
The club uses playing fields leased by Didsbury Playing Fields Association (DPFA) a company formed and managed jointly by the club and Burnage Metro FC Ltd. The DPFA works very closely with the club who appoint half of its directors.
Didsbury Sports Ground Limited (DSG) - DSG is the trading subsidiary of DPFA and manages the facilities on its behalf.
## **Objectives and activities**
## _Purposes and Aims_
The purpose of the club as set out in the objects contained in the articles of association are:
- to promote community participation in healthy recreation by providing facilities for playing rugby union football and other sports - to provide and assist in providing facilities for sport, recreation or other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life; and
- to advance the education of children and young people through such means as the Directors think fit in accordance with the law of charity
## **Achievements and performance**
## _The focus of our work_
Throughout the 2020/21 season the club ran four senior teams in the Lancashire leagues. It also has a thriving junior section. Full details and match reports may be found on our website www.didsburyrfc.co.uk
Page 2
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
**Report of the trustees (incorporating the directors' report) for the year end 29 June 2021**
## _Who used and benefited from our services?_
The majority of the club membership is drawn from the local community, especially the junior members. We are developing a good relationship with local student bodies and have hosted several student matches.
## _Public benefit_
The Directors confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives when planning future activities.
## **Financial review**
The clubs financial position is steady. General fund income and expenditure is stable and comparable with previous years.
## _Reserves policy_
The club seeks to hold at least six months subscription income in general fund as a buffer against future uncertainties.
## _Development fund_
In conjunction with Burnage Metro FC Ltd the club has been raising funds to enhance the facilities available at Simon Field. This project has been organised by the DPFA and the club has gifted funds raised for this purpose to the DPFA in this period and may do so again in the future.
## **Statement of trustees' responsibilities**
The trustees (who are also directors of Didsbury Toc H RFC Limited for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 3
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
**Report of the trustees (incorporating the directors' report) for the year end 29 June 2021**
## **Small company provisions**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
On behalf of the board
## **S M Sheratte**
**Director**
**O J Thomas Director**
Page 4
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
## **Independent examiner's report to the trustees on the unaudited financial statements of Didsbury Toc H RFC Limited.**
## **Respective responsibilities of trustees and independent examiner**
The charity's trustees (who are also the directors of the company for purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...........................................................
**Josh Hearn** Chartered Accountant **Independent examiner**
Address
Page 5
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
## **Statement of financial activities (incorporating the income and expenditure account) For the year ended 29 June 2021**
|**Notes**
2
3
4
5
6
7
8
9
10
Other expense
**Total funds carried forward**
**Net incoming/(outgoing) resources for**
**the year / Net income/(expenditure) for**
**the year**
Total funds brought forward
**Total resources expended**
Incoming resources from generating funds:
Costs of generating funds Fundraising trading:
**Resources expended**
Donations and legacies
Separate material item of expense
**Incoming resources**
Charitable activities
Other income
Raising funds
Charitable activities for generating funds
Other trading activities
**Total incoming resources**
Separate material item of income|3,490
3,120
**Unrestricted**
**funds**
**£**
11,969
28,742
81,828
38,663
-
66,740
-
-
8,669
31,007
43,165
67,405|-
10,428
-
-
10,428
-
-
-
-
-
**Restricted**
**funds**
**£**
-
-
-
-|3,490
3,120
81,828
-
77,833
43,165
**2021**
**Total**
**£**
11,969
-
31,007
8,669
38,663
39,170
66,740
-|-
5,619
700
32,151
38,470
10,672
28,498
39,170
**2020**
**Total**
**£**
777
41,353
1,703
-
5,310
49,142|
|---|---|---|---|---|
Page 6
## **Didsbury Toc H RFC Limited**
**(A company limited by guarantee)**
## **Balance sheet as at 29 June 2021**
|**Notes**
11
12
13
14
15
**Crediotrs: Amounts falling due after 1**
**due within one year**
Debtors
Cash at bank and in hand
Unrestricted income funds
**Total funds**
**Funds**
Restricted income funds
**Creditors: amounts falling**
**Current assets**
**Net current assets**
**Net assets**|-
**£**
**£**
**2021**
10,428
67,406
77,833
77,833
77,833
(10,087)
1,344
86,576
87,920|39,170
39,170
-
**£**
**2020**
**£**
(5,330)
505
43,995
44,500
10,428
28,742
39,170|
|---|---|---|
The Balance Sheet continues on the following page.
Page 7
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
## **Balance sheet (continued)**
## **Trustees statements required by the Companies Act 2006 for the year ended 29 June 2021**
In approving these financial statements as trustees of the company we hereby confirm:
(a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006 ;
(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 29 June 2021.
(c) that we acknowledge our responsibilities for:
(1) ensuring that the company keeps proper accounting records which comply with section 386 of the Companies Act 2006, and
(2) 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 profit or loss for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company.
These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the board on
and signed on its behalf by
## **S M Sheratte**
## **Director**
**O J Thomas Director**
Page 8
## **Didsbury Toc H RFC Limited**
## **(A company limited by guarantee)**
## **Notes to financial statements**
## **for the year ended 29 June 2021**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in June 2005 (SORP 2005) and the Companies Act 2006.
## **1.2. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from investments is included in the year in which it is receivable.
## **1.3. 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.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
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.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
Page 9
## **Didsbury Toc H RFC Limited (A company limited by guarantee)**
## **Notes to financial statements**
## **for the year ended 29 June 2021**
|**2.**
**3.**
**4.**
**5.**
**6.**
Miscellaneous Income
Sales of Product Income
Memberships
YDF Donation
Services
**Other income**
Interest Earned
**Other trading activities**
**Donations and legacies**
Donations
Gift Aid Donations
**Charitable activities for generating funds**
Donation to Maintenance Reserve
Fundraising events
**Separate material item of income**
International Ticket Sales
Tour Income
RFU Development Income
Grants|-
46
125
25,850
-
-
**Unrestricted**
**funds**
**£**
-
-
1,234
**Unrestricted**
**funds**
**£**
11,182
66,740
**Unrestricted**
**funds**
**£**
-
**Unrestricted**
**funds**
**£**
-
10,735
11,969
**Unrestricted**
**funds**
**£**
28
3,120
2,921
29,708|-
-
-
-
**Restricted**
**funds**
**£**
-
-
**Restricted**
**funds**
**£**
-
-
**Unrestricted**
**funds**
**£**
-
**Unrestricted**
**funds**
**£**
-
-
-
**Unrestricted**
**funds**
**£**
-
-
-
-
-
-
-|-
46
125
25,850
**Total**
**£**
-
**2021**
**Total**
**£**
**2021**
11,182
66,740
**2021**
1,234
**2021**
-
-
**Total**
**£**
**2021**
**Total**
**£**
-
10,735
11,969
**Total**
**£**
28
3,120
2,921
-
-
29,708|1,703
-
750
27,353
**Total**
**£**
-
632
145
777
**2020**
**2020**
**Total**
**£**
7,721
41,353
**2020**
**2020**
**Total**
**£**
-
-
-
1,703
-
**Total**
**£**
**2020**
**Total**
**£**
117
5,310
4,442
6,278|
|---|---|---|---|---|
Page 10
## **Didsbury Toc H RFC Limited (A company limited by guarantee)**
## **Notes to financial statements**
## **for the year ended 29 June 2021**
|**7.**
**8.**
**9.**
Pitch maintenance
Playing Fines
Trophies
Subscriptions
Rugby Development Costs
Equipment
Senior Kit
Junior Kit
**Separate material item of expense**
Physio Expenses
Training Expenses
DSG Facilities
Travel
Referees Expenses
Meals
Kitwash
**Raising funds**
Fundraising costs
**Charitable activities**|-
-
456
31,007
-
-
**Unrestricted**
**funds**
**£**
-
-
1,502
3,541
-
-
-
19,438
-
-
5,919
150
**Unrestricted**
**funds**
**£**
**Unrestricted**
**funds**
**£**
8,669
8,669|-
-
-
-
-
-
-
**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Restricted**
**funds**
**£**
**Restricted**
**funds**
**£**
-|-
-
-
456
31,007
-
**Total**
**£**
1,502
3,541
-
**2021**
-
-
-
-
-
19,438
-
5,919
150
**2021**
**Total**
**£**
8,669
8,669
**Total**
**£**
**2021**|4,620
1,200
-
-
-
**Total**
**£**
1,574
2,245
3,350
32,151
**2020**
795
785
412
3,883
180
985
8,071
-
4,050
**2020**
**2020**
**Total**
**£**
700
700
**Total**
**£**|
|---|---|---|---|---|
Page 11
## **Didsbury Toc H RFC Limited (A company limited by guarantee) Notes to financial statements for the year ended 29 June 2021**
|**10.**
**11.**
**12.**
**13.**
Miscellaneous Expense
2,390
77
**Other expense**
**Debtors**
3,490
International Ticket Costs
-
Bank Charges
1,023
Printing and Reproduction
-
Tour Costs
-
Accounts Package
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
**Analysis of net assets between funds**
Fund balances at 29 June 2021 as represented by:
**Unrestricted**
**funds**
**£**
Current assets
Current liabilities
Trade debtors
Other debtors|-
-
-
-
-
-
-
**Restricted**
**funds**
**£**|2,390
-
77
-
**2021**
-
1,344
3,490
1,023
**Unrestricted**
**funds**
**£**
-
**Total**
**£**
87,920
(10,087)
77,833
(8,850)
(1,237)
(10,087)
**2021**
**£**
1,344
**2021**
**£**|4,675
85
72
-
**2020**
5,619
788
**Total funds**
**£**
-
**Total**
**£**
-
505
44,500
(5,330)
39,170
(5,330)
**2020**
**£**
505
-
(5,330)
**2020**
**£**|
|---|---|---|---|
Page 12
## **Didsbury Toc H RFC Limited (A company limited by guarantee) Notes to financial statements**
**for the year ended 29 June 2021**
## **14. Restricted funds**
|**14.**|**Restricted funds**|||||
|---|---|---|---|---|---|
|||**At 30 June 2020**|||**At 29 June 2021**|
|||**£**|**Incoming**|**Outgoing**|**£**|
||||**resources**|**resources**||
||||**£**|**£**||
||Development Fund|10,428|-|-|10,428|
|**15.**|**Unrestricted funds**|||||
|||**At 30 June 2020**|**Incoming**|**Outgoing**|**At 29 June 2021**|
|||**£**|**resources**|**resources**|**£**|
||||**£**|**£**||
||General Fund|28,742|81,828|(43,165)|67,405|
## **16. Trustees' emoluments**
There were no employees during the year apart from the trustees.
## **17. Taxation**
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
## **18. Company limited by guarantee**
Didsbury Toc H RFC Limited is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
Page 13