| Page | ||
|---|---|---|
| Trustees/Directors Report |
3-5 | |
| Independent Examiners |
Report | |
| Statement of Financial Activities |
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| Balance Sheet | ||
| Statement ofCash Flows |
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| Notes to the Accounts | 10 —14 |
| REFERENCE AND ADMINISTRATIVE | REFERENCE AND ADMINISTRATIVE | REFERENCE AND ADMINISTRATIVE | REFERENCE AND ADMINISTRATIVE | DETAILS | ||||
|---|---|---|---|---|---|---|---|---|
| Directors | /Trustees | Mr M James | ||||||
| Mr D Baines | (appointment | terminated | 31.10.22) | |||||
| Mrl Davidge | ||||||||
| Mr A Bleakman Mr J Darby |
(appointment | terminated | 31.10.22) | |||||
| Mr T Bohr | (appointed 31.10.22) | |||||||
| Mr D Ashwin | (appointed 31.10.22) | |||||||
| Secretary | Mr M James | |||||||
| Charity | Number | 1146072 | ||||||
| Company | Number | 07831352(England | and Wales) | |||||
| Registered | Office | Units 1 - 4 Crossley |
Farm Business Centre | |||||
| Swan Lane | ||||||||
| Winterbourne | ||||||||
| BRISTOL | ||||||||
| BS361RH | ||||||||
| Bankers | Nat West Pic | |||||||
| High Street | ||||||||
| Winterbourne | ||||||||
| BRISTOL | ||||||||
| Independent | Examiners | David Cox | ||||||
| Harwood Lane 8 Co |
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| Units 1-4 Crossley |
Farm Business Centre | |||||||
| Swan Lane | ||||||||
| Winterbourne | ||||||||
| BRISTOL | ||||||||
| BS361RH |
| Summa Income and Ex enditure |
Summa Income and Ex enditure |
Account | ||
|---|---|---|---|---|
| Notes | 2022 | 2021 | ||
| INCOME | ||||
| Total | Total | |||
| Charitable Activities |
40,686 | 21,987 | ||
| Donations and Voluntary |
Income | 9,265 | 38,245 | |
| Other Trading Activities | 30,752 | 6,357 | ||
| Investment Income |
10 | |||
| Total Incoming Resources | 80,711 | 66,592 | ||
| RESOURCES EXPENDED | ||||
| Cost ofGenerating Funds |
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| Fundraising Costs |
3,110 | 41 | ||
| Charitable Activities |
12 | 78,381 | 33,472 | |
| Total Expenditure | 81,491 | 33,513 | ||
| Transfers between funds |
||||
| 81,491 | 33,513 | |||
| Net Incoming Resources | -780 | 33,079 | ||
| Total Funds Brought Forward | 13 | 80,126 | 47,047 | |
| Total Funds Carried Forward | 13 | 679,346 | 680,126 |
| Notes | Total Funds | Prior Year | ||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Net Cash used in operating activities |
17 | -3,326 | 39,678 | |
| Cash Flow from investing activities: |
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| Interest and dividends | ||||
| Purchase offurniture and equipment |
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| Proceeds from sale of investments | ||||
| Net cash provided by investing activities |
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| Cash Flow from financing activities: |
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| Repayment of borrowing |
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| Receipt ofexpendable endowment |
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| Net cash provided by financing activities |
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| Change in cash and cash equivalents |
in the year | -3,326 | 39,678 | |
| Cash and cash equivalent brought forward |
74,709 | 35,031 | ||
| Cash and cash equivalent cerned forward |
871,383 | 674709 |
| ACCOUNTING POLICIES |
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|---|---|---|
| The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year. |
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| Basis of preparation ofaccounts |
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| The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement ofRecommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)(effective 1 January 2015)- (Charities SORP (FRS 102)),the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. |
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| Frampton Cotterell RFC meets the definition ofa public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost ortransaction value unless |
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| otherwise stated in the relevant accounting policy notes. |
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| 1.2 | Stocks | |
| Stocks are valued at the lower ofcost and net realisable value after making due allowance for obsolete and slow-moving stocks. |
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| 1.3 | Incoming Resources |
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| All incoming resources are included in the statement offinancial activities when the charity entitled to the income and the amount can be quantified with reasonable accuracy. |
is | |
| 1.4 | Resources Expended | |
| Expenditure is recognised on an accrual basis as a liability incurred. Expenditure includes any VAT which cannot be fully recoverable, and is reported as part of the expenditure to which it relates. |
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| Costs of generating funds comprise the costs associated with attracting voluntary income. |
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| Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. |
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| Governance costs include those costs associated with meeting the constitutional and |
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| statutory requirements ofthe charity and indude the independent examiners fees and costs |
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| linked to the strategic management ofthe charity. |
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| 1.5 | Fund Accounting | |
| Unrestricted funds are available for use at the discretion ofthe trustees in furtherance of |
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| the general objectives ofthe charity. | ||
| Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. |
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| Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms ofan appeal. |
| STOCKS | 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|---|
| Goods for Resale | F5,206 | E3,211 | |||||
| 3 | DEBTORS | 2022 | 2021 | ||||
| Prepayments and accrued income Other Debtors |
3,705 0 |
2,950 0 |
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| 63,705 | E2950 | ||||||
| CREDITORS: amounts | falling due within | 2022 | 2021 | ||||
| one year | |||||||
| Accruals Other Creditors |
774 174 |
744 0 |
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| Surplus for the year | 2022 | 2021 | |||||
| The surplus ofincome | over expenditure | is stated | |||||
| after charging: | |||||||
| Depreciation oftangible |
fixed assets | ||||||
| - owned by Directors Remuneration Independent Examiners |
the Company Fee (inc VATI |
0 0 774 |
0 0 744 |
| CHARITABLE ACTIVITIES | 2022 | 2021 | ||
|---|---|---|---|---|
| Total | Total | |||
| Tour Memberships and Match Fees Misc. Parisis Tournaments Facilities |
14,929 25,407 0 0 0 350 |
0 19,923 64 0 0 2,000 |
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| 40,686 | 21,987 | |||
| 2022 | 2021 | |||
| DONATIONS AND VOLUNTARY |
INCOME | Total | Total | |
| Donations Received Gift Aid Grants and Sponsorship |
2,360 0 6,905 |
17,379 0 20,866 |
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| 9,265 | 38,245 | |||
| 9 | OTHER TRADING ACTIVITIES | 2022 | 2021 | |
| Total | Total | |||
| RFU Tickets Kit Sales Annual Dinner Fundraising Income Banking Switch Incentive |
11,043 12,963 1,792 3,454 1,500 |
0 6,357 0 0 0 |
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| 30,752 | 6,357 |
| CHARITABLE ACTIVITIES | 2022 Total |
2021 Total |
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|---|---|---|---|---|
| Trophies Travel and Touring Repairs and Renewals/Cleaning Affiliation Fees RFU Tickets Kit and Training Equipment Purchases Facilities Coaching Costs Physio and First Aid Kit Cleaning Telephone Electricity Referees Tournaments General Equipment Replacements Misc. Social Refreshments Parisis Administration Super Sunday Bank Charges Independent Examiners Fee Legal &Professional Fees |
3,127 15,230 453 0 8,670 14,753 10,428 2,348 1,253 1,552 0 0 613 1,690 11,596 1,757 1,132 2,502 0 0 0 216 774 287 |
0 0 593 0 0 8,093 10,153 1,065 151 0 0 351 0 50 10,941 807 411 0 0 0 0 89 768 0 |
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| 78,381 | 33,472 | |||
| RESERVES | Total | Designated Reserves |
General Reserves |
|
| As at01.06.2021 | 80,126 | -4,487 | 84,613 | |
| Income | 80,711 | 0 | 80,711 | |
| Expenditure | -81,491 | 0 | -81,491 | |
| Transfers between funds |
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| Total Funds as at31.05.2022 | 79,346 | %,487 | 83,833 | |
| ANALYSIS OF NET ASSETS BETWEEN FUNDS |
General Funds |
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| Current Assets Current Liabilities |
80,294 -948 |
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| 79,346 |
| RECONCILIATION OF NET MOVEMENTS IN F CASH FLOW FROM OPERATING ACTIVITIES |
UNDS TO NET | |
|---|---|---|
| 2022 | 2021 | |
| Net Movement in funds Decrease (increase) in debtors Increase (decrease) in creditors Decrease (increase) in stock |
-780 -755 204 -1,995 |
33,079 6,563 36 0 |
| Net cash used in operating activities |
63326 | 639,678 |