## ## |||Page| |---|---|---| |Trustees/Directors
Report||3-5| |Independent
Examiners|Report|| |Statement
of Financial Activities||| |Balance Sheet||| |Statement
ofCash Flows||| |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||||| |||||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||||| |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:||||| |Interest and dividends||||| |Purchase
offurniture
and equipment||||| |Proceeds from sale of investments||||| |Net cash provided
by investing
activities||||| |Cash Flow from financing
activities:||||| |Repayment
of borrowing||||| |Receipt ofexpendable
endowment||||| |Net cash provided
by financing
activities||||| |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|| |---|---|---| ||The principal
accounting
policies are summarised
below.
The accounting
policies have been
applied consistently
throughout
the year and
in the preceding
year.|| ||Basis of preparation
ofaccounts|| ||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.|| ||Frampton
Cotterell RFC meets the definition
ofa public benefit entity under FRS102.
Assets and liabilities are initially recognised
at historical cost ortransaction
value unless|| ||otherwise
stated
in the relevant
accounting
policy notes.|| |1.2|Stocks|| ||Stocks are valued at the lower ofcost and net realisable
value after making
due allowance
for obsolete and slow-moving
stocks.|| |1.3|Incoming
Resources|| ||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.|| ||Costs of generating
funds comprise the costs associated
with attracting
voluntary
income.|| ||Charitable
expenditure
comprises those costs incurred
by the charity
in the delivery of its
activities and services for its beneficiaries.|| ||Governance
costs include those costs associated
with meeting
the constitutional
and|| ||statutory
requirements
ofthe charity and indude the independent
examiners fees and costs|| ||linked to the strategic management
ofthe charity.|| |1.5|Fund Accounting|| ||Unrestricted
funds are available
for use at the discretion
ofthe trustees
in furtherance
of|| ||the general objectives ofthe charity.|| ||Designated
funds are unrestricted
funds earmarked
by the Trustees for particular
purposes.|| ||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| |||||63,705|||E2950| ||CREDITORS: amounts|falling due within||2022|||2021| ||one year||||||| ||Accruals
Other Creditors|||||774
174|744
0| ||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| ||||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| ||||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| ||||30,752|6,357| ## ## |CHARITABLE ACTIVITIES||2022
Total||2021
Total| |---|---|---|---|---| |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| |||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||||| |Total Funds as at31.05.2022||79,346|%,487|83,833| |ANALYSIS OF NET ASSETS BETWEEN
FUNDS||||General
Funds| |Current Assets
Current
Liabilities||||80,294
-948| |||||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|