2023-05-31-accounts - Frampton Cotterell Rugby Football Club

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		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)
				Mr I Davidge
				Mr A Bleakman	(appointment		terminated	31,10.22)
				Mr J Darby
				Mr T Bohr	(appointed		31.10.22)
				Mr D Ashwin	(appointed		31.10.22)
Secretary				Mr M James
Charity	Number			1145072
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	& Co
				Units 1 - 4 Crossley		Farm Business Centre
				Swan Lane
				Winterbourne
				BRISTOL
				BS361RH

Summa Income and Ex enditure	Account
	Notes	2023	2022
INCOME
		Total	Total
Charitable Activities		53,647	40,686
Donations and Voluntary Income		14,133	9,265
Other Trading Activities		29,246	30,752
Investment Income	10	208
Total Incoming Resources		97,234	80,711
RESOURCES EXPENDED
Cost ofGenerating Funds
Fundraising Costs		6,256	3,110
Charitable Activities	12	95,255	78,381
Total Expenditure		101,511	81,491
Transfers between funds
		101,511	81,491
Net Incoming Resources		-4,277	-780
Total Funds Brought Forward	13	79,346	80,126
Total Funds Carried Forward	13	675,069	879,346

			Notes	Total Funds	Prior Year
				2023	2022
Net Cash	used in operating activities		17	-2,557	-3,326
Cash Flow frominvesting activities:
Interest and dividends
Purchase	offurniture and equipment
Proceeds	from sale ofinvestments
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		-2,557	-3,326
Cash and	cash equivalent brought forward			71,383	74,709
Cash and	cash equivalent carried forward			E68,826	671,383

	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 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 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 or transaction		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			is
	entitled to the income and the amount can	be quantified with reasonable		accuracy,
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 include the independent examiners				fees	and costs
	linked to the strategic management ofthe	charity.

STOCKS				2023		2022
Goods for Resale				E1,656		E5,206
DEBTORS				2023		2022
Prepayments Other Debtors	and accrued income			6,165 0		3,705 0
				E6,165		E3,705
CREDITORS:	amounts	falling due within		2023		2022
one year
Accruals				1,578		774
Other Creditors					0	174
				F1,578		E948
Surplus for the year				2023		2022
The surplus of income		over expenditure	is stated
after charging:
Depreciation oftangible - owned by Directors Remuneration		fixed assets the Company			0 0	0 0
Independent	Examiners	Fee (inc VAT)			804	774

CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES		2023	2022
			Total	Total
Tout'			25,622	14,929
Memberships Misc.	and Match Fees		27,103 342	25,407 0
Parisis			440	0
Tournaments			0	0
Facilities			140	350
			53,647	40,686
			2023	2022
DONATIONS	AND VOLUNTARY	INCOME	Total	Total
Donations Received			4,340	2,360
Gift Aid			0	0
Grants and Sponsorship			9,793	6,905
			14,133	9,265
OTHER TRADING ACTIVITIES			2023	2022
			Total	Total
RFU Tickets			11,951	11,043
Kit Sales			7,346	12,963
Annual (and Other) Dinners Fundraising Income Banking Switch Incentive			1,497 8,452 0	1,792 3,454 1,500
			29,246	30,752

						2023		2022
12	CHARITABLE ACTIVITIES					Total		Total
	Trophies					2,063		3,127
	Travel and Touring					26,557		15,230
	Repairs and Renewals/Cleaning					222		453
	Affiliation Fees					0		0
	RFU Tickets					14,362		8,670
	Kit and Training		Equipment		Purchases	10,800		14,753
	Facilities					13,226		10,428
	Coaching Costs					1,895		2,348
	Physio and First		Aid			2,343		1,253
	Kit Cleaning					1,551		1,552
	Training					400		0
	Telephone					0		0
	Electricity					0		0
	Referees					637		613
	Tournaments					1,644		1,690
	General Equipment			Replacements		7,792		11,596
	Misc.					2,243		1,757
	Social					1,629		1,132
	Refreshments					2,218		2,502
	Parisis					4,294		0
	Administration					0		0
	Donations					500		0
	Bank Charges					75		216
	Independent	Examiners Fee				804		774
	Legal 8 Professional			Fees		0		287
						95,255		78,381
							Designated	General
	RESERVES					Total	Reserves	Reserves
	As at 01.06.2022					79,346	-4,487	83,833
	Income					97,234	440	96,794
	Expenditure					-101,511	-4,294	-97,217
	Transfers between			funds
	Total Funds	as	at	31.05.2023		75,069	-8,341	83,410
14	ANALYSIS OF		NET ASSETS BETWEEN					General
	FUNDS							Funds
	Current Assets							76,647
	Current Liabilities							-1,578
								75,069

CASH FLOW FROM	OPERA	TING ACTIVITIES
			2023	2022
Net Movement in funds			-4,277	-780
Decrease (increase)	in debtors		-2,460	-755
Increase (decrease)	in creditors		630	204
Decrease (increase)	in stock		3,550	-1,995
Net cash used in operating		activities	K2,557	E3,326