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2025-07-31-accounts

Company registration number: 07705131 Charity registration number: 1142982

CANTERBURY RUGBY CHARITY TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Dynamix Consultancy Ltd

Canterbury Rugby Charity Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 11

Canterbury Rugby Charity Trustees' Report For The Year Ended 31 July 2025

The trustees present their report and the financial statements for the year ended 31 July 2025.

Objectives and Activities

Aims and Objectives

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.

The trustees have adopted the provisions of 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) (effective 1 January 2019).

The charity’s objective is to promote participation and interest in the sport of Rugby Football in and around the Canterbury area in order to improve health, fitness, teamwork and leadership within the local population without discrimination. This is delivered through raising awareness and supporting those involved in making Rugby Football accessible to all.

Public Benefit

The charity makes grants to organisations, provides human resources,provides advocacy/advice/information.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

During the year, the charity continued to deliver varied programmes to promote community participation in healthy recreation in particular by the provision of facilities for the playing of rugby union football within the area of benefit.

The charity has benefited from the continued support and dedication of its volunteers, whose contributions are essential to the successful delivery of programs

The total incoming resources for the year were £28,686 (2024: £52,108). Total resources expended were £48,287(2024: £56,400), leaving net expenditure of £19,601 (2024: £4,292) before transfers.

Financial Review

Financial Position

The charity regularly holds meetings to review its financial position, ongoing commitments and future plans.

Income is generated primarily through memberships, donations and fundraising activities. Expenditure has been carefully managed to ensure the continued operation of the charity and the delivery of its charitable objectives.

Reserves Policy

It is the policy of the charity to maintain unrestricted funds at a level sufficient to support its ongoing activities and to provide a degree of financial stability.

Reserves are retained to meet operational costs, maintain the theatre premises and ensure that productions and activities can continue without interruption

The charity intends to hold reserves to cover at least 3 or 6 months of the running costs of the charity.

Going Concern

The trustees are satisfied with the financial position of the charity and its ability to continue as a going concern.

Page 1

Canterbury Rugby Charity Trustees' Report (continued) For The Year Ended 31 July 2025

Structure, Governance and Management

Governing Document

The charity is a charitable company limited by guarantee and is governed by its Memorandum and Articles of Association.

The trustees are responsible for the overall governance and strategic direction of the charity. Trustees are appointed in accordance with the governing document and meet regularly to oversee the charity’s activities and financial performance.

The day-to-day operations of the charity are largely supported by volunteers.

Reference and Administrative Details

Trustees

Mr Giles Hilton Mr Colin Scurr Mrs Kirsty Walder (appointed 04/02/2026) Mrs Sally Hatcher (appointed 04/02/2026)

Charity Number

1142982

Principal Address

The Club House Merton Lane North, Nackington Road Canterbury Kent CT4 7BA

Independent Examiner

Hussein Bhaiji Dynamix Consultancy Ltd Dane John Works Gordon Road Canterbury Kent CT1 3PP

Page 2

Canterbury Rugby Charity Trustees' Report (continued) For The Year Ended 31 July 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Giles Hilton Trustee 28/04/2026

Page 3

Canterbury Rugby Charity Independent Examiner's Report to the Trustees of Canterbury Rugby Charity For The Year Ended 31 July 2025

Independent Examiner's Statement

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 July 2025. Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with requirements of the Charities Act 2011 ('the 2011 Act').

The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is carried out.

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable 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 matters have come to my attention in connection with examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

This report is made solely to the Charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My examination has been undertaken so that I might state to the Charity’s trustees those matters I am required to state to them in an Independent Examiner’s Report and for no other purpose.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s trustees as a body for my examination work or for this report.

Hussein Bhaiji 28/04/2026 Dane John Works Gordon Road Canterbury Kent CT1 3PP

Page 4

Canterbury Rugby Charity Statement of Financial Activities For The Year Ended 31 July 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Raising funds
5
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11
2025
Unrestricted
funds
£
28,686
2024
Unrestricted
funds
£
52,108
(48,287) (56,400)
(19,601) (4,292)
(19,601)
32,084
(4,292)
36,376
12,483 32,084

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Canterbury Rugby Charity Statement of Financial Position As At 31 July 2025

Notes
FIXED ASSETS
Tangible Assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
10
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
11
On behalf of the board
Mr Giles Hilton
Trustee
28/04/2026
2025
Unrestricted
funds
£
5,258
2024
Total
funds
£
8,842
5,258
-
8,226
8,842
14,739
9,503
8,226
(1,001)
24,242
(1,000)
7,225 23,242
12,483 32,084
12,483 32,084
12,483 32,084
12,483 32,084

The notes on pages 7 to 10 form part of these financial statements.

Page 6

Canterbury Rugby Charity Notes to the Financial Statements For The Year Ended 31 July 2025

1. General Information

Canterbury Rugby Charity is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1142982. The principal address is The Club House, Merton Lane North, Nackington Road, Canterbury, Kent, CT4 7BA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.3. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 25%
Fixtures & Fittings 25%
Computer Equipment 33%

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Member subscriptions and sponsorships
Other
.
Net Income/(Expenditure)
he net expenditure is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
2025
Unrestricted
funds
£
240
28,446
2024
Unrestricted
funds
£
928
51,180
28,686 52,108
2025
£
3,584
2024
£
5,431

4. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

Page 7

Canterbury Rugby Charity Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

5.
Analysis of Expenditure
Raising funds
Raising funds
6.
Support Costs
Employee costs
General administration
Depreciation
General administration
Depreciation
2025
Support
costs
(see note 6)
£
48,287
2024
Support
costs
(see note 6)
£
56,400
2025
Raising
funds
£
1,554
43,149
3,584
48,287
2024
Raising
funds
£
50,969
5,431
56,400

7. Average Number of Employees

Average number of employees during the year was: NIL (2024: )

Page 8

Canterbury Rugby Charity Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

8. Tangible Assets

Cost
As at 1 August 2024
As at 31 July 2025
Depreciation
As at 1 August 2024
Provided during the period
As at 31 July 2025
Net Book Value
As at 31 July 2025
As at 1 August 2024
9.
Debtors
Due within one year
Other debtors
10.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Accruals and deferred income
11.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Plant &
Machinery
£
27,605
Fixtures &
Fittings
£
13,431
Fixtures &
Fittings
£
13,431
Computer
Equipment
£
1,650
Total
£
42,686
27,605 13,431 1,650 42,686
27,150
227
5,044
3,357
1,650
-
33,844
3,584
27,377 8,401 1,650 37,428
228 5,030 - 5,258
455 8,387 - 8,842
As at 1
August 2024
£
32,084
Income
£
28,686
2025
£
-
2025
£
1
1,000
1,001
Expenditure
£
(48,287)
2024
£
14,739
2024
£
-
1,000
1,000
As at 31 July
2025
£
12,483
32,084 28,686 (48,287) 12,483

Page 9

Canterbury Rugby Charity Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1
August 2023
£
36,376
Income
£
52,108
Expenditure
£
(56,400)
As at 31 July
2024
£
32,084
36,376 52,108 (56,400) 32,084

12. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

13. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 10

Canterbury Rugby Charity Detailed Statement of Financial Activities For The Year Ended 31 July 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Membership subscriptions
Income from donations and legacies type A
Income from donations - WH
EXPENDITURE ON:
Raising funds
Travel expenses
Kit & equipment
Hall hire expenses
Repairs, renewals and maintenance
Accountancy fees
Bank charges
Charitable donations
Sundry expenses
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Depreciation of computer equipment
NET EXPENDITURE
2025
Total
funds
£
240
26,531
1,915
2024
Total
funds
£
928
51,180
-
28,686 52,108
28,686
(1,554)
-
(16,871)
-
-
(93)
(26,184)
(1)
(227)
(3,357)
-
52,108
-
(922)
(2,470)
(661)
(410)
(108)
(46,400)
2
(1,524)
(3,357)
(550)
(48,287) (56,400)
(48,287) (56,400)
(19,601) (4,292)

Page 11