##
##
##
##
||||||Page|
|---|---|---|---|---|---|
|Charity Reference and Administrative||Details||||
|Trustees'
Annual
Report (Including||Directors' Report and Strategic||Report)|2-7|
|Independent
Auditor's
Report|||||8-10|
|Statement ofFinancial Activities|(Including||Income and Expenditure|Account)||
|Balance Sheet|||||12|
|Statement ofCash Flows|||||13|
|Notes to the Financial Statements|||||14-26|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||Notes|Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|2020|2019|
||||||5|6|6|
|Incoming from:||||||||
|Donations
Other trading
activities||||318,272
22,587||318,272
22,587|320,087
54,526|
|Investment
income
Income from charitable||activities||3,694
56865||3,694
56865|4,732
1,023097|
|Total income||||401,418||401 418|1,402,442|
|Expenditure
on:||||||||
|Raising funds
Charitable
activities||||32,446
430,572|2,776|32,446
433,348|109,031
1,120,976|
|Total expenditure||||463,018|2,776|465,794|1,230 007|
|Net (loss)/gain
on investments|||14|25,379||25379|1,571|
|Net income I(expenditure)||||(86,979)|(2,776)|(89,755)|174,006|
|Transfers between|funds|||||||
|Net movement
in funds||||(86,979)|(2,776)|(89,755)|174,006|
|Reconciliation
offunds:||||||||
|Total funds brought|forward|||1„494,298|150494|1,644,792|1,470,786|
|Total funds carried|forward||19|1407319|147,718|1555037|1 644,792|
##
##
##
##
||||2020|2019|
|---|---|---|---|---|
|||Note|F|F|
|Cash flow from operating|activities|21|~62 443|177,720|
|Net cash flow from operating
activities|||~06443|177,720|
|Cash flow from investing
activities|||||
|Payments
to acquire tangible
Interest received|assets||(2,101)
1,440|2,450|
|Dividends
received|||2204|2,282|
|Net cash flow from investing
activities|||1,593|4,732|
|Net increase
in cash and cash equivalents|||(60,850)|182,452|
|Cash and cash equivalents|at start date 1 September 2019||997,600|815,148|
|Cash and cash equivalents|at end date 31August 2020||936,750|997,600|
|Cash and cash equivalents|consists of:||||
|Cash at bank and in hand|||936,750|997,600|
|Cash and cash equivalents|at end date 31 August 2020||936700|997,600|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||Total|Total|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Funds|Funds|
||||fundsf|fundsf|2020
5|2019|
|Rugby Football Union|||25,772||25,772|32,503|
|Sodexo|||10,000||10,000|12,000|
|Veolia|||11,000||11,000|12,422|
|KBR(UK) Limited|||15,000||15,000|15,000|
|Amey||||||10,000|
|LEIDOS|||15,000||15,000|15,000|
|Team Army||||||5,000|
|Samurai|||40,000||40,000|40,000|
|Royal British Legion|||15,000||15,000|15,000|
|Lockheed
Martin|||5,000||5,000|5,000|
|SAAB Defence|||15,000||15,000|15,000|
|Nationwide|Services|||||2,000|
|Caterpillar|||5,000||5,000|5,000|
|CDS|||7,500||7,500|7,500|
|Gifted assets|||36,000||36,000|36,000|
|Mr P Sampson||||||700|
|Army Sports|Control|Board|10,000||10,000|8,450|
|RBS||||||5,500|
|Alford Technologies||Ltd|5,000||5,000|5,000|
|Marsh Land|System||8,000||8,000|3,000|
|Arturius
International||Ltd||||30,000|
|Revision||||||30,000|
|Avon||||||10,000|
|N Coyle||||||12|
|MITIE|||80,000||80,000||
|Source Tactical|||15,000||15,000||
||||318,272||318,272|320,087|
##
|Income from other trading
act|ivities||||
|---|---|---|---|---|
||||Total|Total|
||Unrestricted|Restricted|Funds|Funds|
||funds|funds|2020|2019|
||5|E|6|E|
|ARU shop sales|13,576||13,676|40,783|
|Royalties|8,911||8,911|13743|
||22,587||22,587|54,526|
##
##
##
|b)
Cre|dit is taken for i|nterest receivable|when
it falls due for pa|yments.|||
|---|---|---|---|---|---|---|
||||||Total|Total|
||||Unrestricted|Restricted|Funds|Funds|
||||funds|funds|2020|2019|
|||||6|F||
|Dividend|and investment|income|2,254||2,254|2,282|
|Bank deposit interest|||1,440||1440|2450|
||||3,694||3,694|4,732|
##
|Income from charitable
activities|||||
|---|---|---|---|---|
||||Total|Total|
||Unrestricted|Restricted|Funds|Funds|
||funds|funds|2020|2019|
||||6||
|Sporting events|50,975||50,975|1,015,850|
|Prize money||||1,250|
|Affiliation fees|4,690||4,690|5,600|
|Other Income|1,200||1,200|397|
||56,865||56,865|1,023,097|
|Costs of raising funds|||||
||||Total|Total|
||Unrestricted|Restricted|Funds|Funds|
||funds|fundsf|2020
6|2019
f|
|ARU Shop cost ofsales|12,229||12,229|41,923|
|Marketing|17,445||17,445|67 108|
||29,674||29674|109031|
##
##
|. Charitable|activiti|es||||||
|---|---|---|---|---|---|---|---|
|||||||Total|Total|
|||||Unrestricted|Restricted|Funds|Funds|
|||||funds|funds|2020|2019|
||||Note|F|6|6||
|Costs ofcharitable||activities|8|112,345|2,776|115,121|536,586|
|Governance|costs||9|126,295||126,295|168,127|
|Grant and donations|||12|191,932||191,932|416263|
|||||430 572|2776|433348|1 120976|
##
##
##
|Analysis of|e|xpendi|ture
on charitab|le
activities||||
|---|---|---|---|---|---|---|---|
|||||||Total|Total|
|||||Unrestricted|Restricted|Funds|Funds|
|||||funds|funds|2020|2019|
|||||F|6|E|6|
|Management||||646||646|539|
|Grounds and infrastructure||||454||454|2,703|
|Clothing
formal||||286||286|1,672|
|Playing
and|training||kit|53,883||53,883|47,833|
|Training
equipment||||4,908||4,908|1,184|
|Medical||||12,142||12,142|4,795|
|Presentations||||2,887||2,887|959|
|Accommodation||||3,397||3,397|2,088|
|Messing and|subsistence|||1,764||1,764|4,390|
|Travel||||10,948||10,948|3,638|
|Management|training|||745||745|600|
|Discipline||||249||249||
|Sporting events||||11,630||11,630|455,898|
|Purchases|||||||83|
|Vehicle leasing||||2,849||2,849||
|Vehicle insurance||||1,299||1,299|1,714|
|Depreciation||||4,258|2,776|7,034|8,490|
|||||112,345|2776|115121|536586|
|Governance|costs|||||||
|||||||Total|Total|
|||||Unrestricted|Restricted|Funds|Funds|
|||||funds|funds|2020|2019|
|||||E|6|6|F|
|Wage costs||||85,267||85,267|102,546|
|Employer pension costs||||10,310||10,310|10,682|
|Postage and|stationery|||2,210||2,210|3,661|
|Media costs||||9,163||9,163|6,329|
|Telephone
and||fax||3,301||3,301|2,660|
|Website||||1,599||1,599|28,625|
|Insurance||||506||506|839|
|Expendable
property||||535||535||
|Bank charges
Professional|fees|||(14)
8,606||(14)
8,606|9
8,253|
|Electricity||||721||721|635|
|Computer
and||software||3,803||3,803|3,888|
|Miscellaneous||purchases||288||288||
|||||126,295||126,295|168,127|
##
##
##
##
##
||||||||2020||2019|
|---|---|---|---|---|---|---|---|---|---|
||||||||6||9|
|Wages and salaries|||||||77,118||94,065|
|Employment
costs|||||||8,149||8,481|
|Pension costs|||||||10,310||10,682|
||||||||55 577||113,228|
|No employees
had emoluments|||in|excess of260,000(2019:660,000).||||||
|The average number|ofemployees|||during the year was:||||||
|Administrative||||||||||
|.Auditor's
remuneration||||||||||
|||||||||2020|2019|
|||||||||6||
|Fees payable to the|charity's|auditor||for the audit ofthe charity's|||annual|||
|accounts||||||||5800|5,975|
|Fees payable to the|charity's|auditor||for other services:||||||
|Audit ofthe charity's|subsidiaries|||||||2,850|2,900|
|Other services||||||||675||
|Grant and donations||||||||||
|||||||||Total|Total|
||||||Unrestricted|Restricted||Funds|Funds|
||||||funds|funds||2020|2019|
||||||9||F|F|6|
|Academy
annual
grant|||||20,977|||20,977|20,684|
|Senior XVannual
grant|||||50,468|||50,468|148,189|
|Sevens annual
grant|||||7,318|||7,318|40,217|
|Veterans annual
grant|||||14,811|||14,811|23,005|
|Women's
annual
grant|||||34,943|||34,943|45,925|
|ARU Referees society|grant||||12,695|||12,695|23,880|
|Corps annual
grant|||||6,242|||6,242|6,414|
|Community
annual
grant|||||22,325|||22,325|16,345|
|Coaching annual
grant|||||6,988|||6,988|22,257|
|Tours grant|||||8,200|||8,200|27,991|
|Combined
premiership|and championship||||1,965|||1,965|26,348|
|Garrison
Rugby|||||||||15,008|
|Love Whitton 8 IMM Twickenham|||||3,000|||3,000||
|St Marys CE Primary School|||||2 000|||2000||
||||||191,932|||191,932|416263|
##
##
##
##
##
##
##
|Leasehold|Fittings|Total|
|---|---|---|
|property|and||
||equipment||
|5||F|
|364,435|66,559|430,994|
||2 101|2 101|
|364,435|68,660|433,095|
|36,288|65,639|101,927|
|6,048|986|7034|
|42,336|66,625|108,961|
|322099|2,035|324134|
|328,147|920|329067|
|Leasehold|Fittings|Total|
|---|---|---|
|property|and||
||equipment||
|5|E|5|
|364,435|59,658|424,093|
||2,101|2 101|
|364,435|61,759|426,194|
|36,288|58,738|95,026|
|6,048|986|7034|
|42336|59,724|102060|
|322099|2035|324 134|
|328,147|920|329,067|
##
##
##
|Fixed asset investments||||||
|---|---|---|---|---|---|
|||Group||Charity||
|||2020|2019|2020|2019|
|||6|E|E|E|
|Shares held
in subsidiary|undertakings|||1|1|
|Listed investments||319,228|344,607|319,228|344,607|
|||319,228|344,607|319,229|344,608|
|The Trust holds
1 Ordinary|E1 share being the entire share capital||ofARU Shop|Limited.||
|Listed Investments
- Group 8 Charity|||2020||2019|
||||F|||
|Market value as at 1 September 2019|||344,607||343,036|
|Acquisitions
at cost||||||
|Disposal at market value||||||
|Investment
income reinvested
(Loss)/gain
on investments|||805
~26,184||1,147
424|
|Market value as at 31August 2020|||319228||344607|
|Holdings
in excess of 5'/0|offund value|||||
|M&G Charifund
(Income)||109'/0|34,652||42,935|
|M&G Charifund
(Accumulated)||33.0/0|105,390||123,292|
|UST COIF||~6.1%|179186||178380|
||||319,228||344,607|
##
##
##
|Stock|of miscellaneous|goods - Trust|
|---|---|---|
|Shop|stock for resale||
|Group||Charity||
|---|---|---|---|
|2020|2019|2020|2019|
|6|F.|F||
|1,858|1,841|1,858|1,641|
|14,777|19,494|||
|16,635|21,335|1,858|1,841|
##
|Group||Charity||
|---|---|---|---|
|2020|2019|2020|2019|
|8|F|6|6|
|2,441|12,955|2,420|11,683|
|2441|12,955|2420|11,683|
##
|Credito|rs: falling du|e within one year|||||
|---|---|---|---|---|---|---|
||||Group||Charity||
||||2020
f|2019
E|2020|2019
F|
|Sundry|creditors||15,651|34,036|15,651|34,036|
|Accruals|and deferred|income|28,500|26,736|25,700|21 464|
||||44 151|60772|41 351|55 500|
##
##
##
##
##
|||||Balance at|Balance at|||||||Balance|at|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||1|September|Income||Expenditure|Gains|||31August||
||||||2019|||||||2020||
|Unrestricted|||||1,494,298||401,418|(463,018)||(25,379)||1,407,319||
||||||1,494,298||401,418|463,018||25,379||1,407,319||
|Restricted||funds||||||||||||
|||||||Balance at|||||Balance at|||
|||||||1 September||Income|Expenditure||31|August||
|||||||2019
f|||F|||2020||
|Property|and||equipment
fund||||150,494|||2,776||147,718||
||||||||150,494|||2,776||147,718||
|Analysis|of|net assets between||||funds||||||||
|||||||||||2020|||2019|
|Restricted|Funds|||||||||||||
|Restricted|funds are||||represented|by:||||||||
|Fixed assets||||||||||147718|||150,494|
|||||||||||147718|||180484|
|The restricted|||fund|solely relates||to the build cost||ofthe Development||Centre.||||
|Unrestricted|||Funds|||||||||||
|Unrestricted||funds||are represented||by:||||||||
|Fixed assets||||||||||495,644|||523,180|
|Net current assets||||||||||911,675|||971,118|
||||||||||1,407,319||||1,494,298|
|Included|in the above are the following||||||designated|funds:||||||
|Minimum|capital fund|||||||||650,000|||650,000|
|Tour fund||||||||||150,000|||200,000|
|Capital fund||||||||||50,000|||50,000|
|||||||||||850,000|||900,000|
##
##
##
|21.|Reconciliation
ofnet income|Reconciliation
ofnet income|to net|to net|cash|flow from operating|flow from operating|flow from operating|flow from operating|activities|activities|activities||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||2020||||2019|||
|||||||||||||6||||8||
||Net incoming
resources
Depreciation
oftangible assets|||||||||(89,755)
7,034||||174,006
8,490||||
||Gifted assets|||||||||||||||||
||Unrealised
losses/(gains)
on|investments|||||||||25,379|||(1,571)||||
||Investment
income|||||||||(3,694)||||(4,732)||||
||Decrease/(increase)
in stock||||||||||4,700|||(1,056)||||
||Decrease
in debtors||||||||||10,514|||4,027||||
||Decrease
in creditors
within|one||year||||||16,621||||1|444|||
||Net cash inflow from operating|||activities||||||62,443||||177,720||||
|22.|Financial
instruments|||||||||||||||||
||The carrying
amounts
ofthe|charity's|||financial||instruments||are as|follows:||||||||
||||||||||||||2020|||2019||
|||||||||||||||8||f||
||Financial assets|||||||||||||||||
||Measured
at fair value through||net income|||/ expenditure:||||||||||||
||- Fixed asset listed investments|||(note|14)||||||||319,228|||344,607||
||Debt instruments
measured|at amortised cost||||||||||||||||
||- Debtors (note 16)|||||||||||||||4,622||
||Financial liabilities|||||||||||||||||
||Measured
at amortised
cost|||||||||||||||||
||-Creditors (notes 17)||||||||||||15,651|||34,036||
||The income, expenses,
net gains and||||net losses attributable||||to the charity's||||financial||instruments||are|
||summarised
as follows:|||||||||||||||||
||||||||||||||2020|||2019||
|||||||||||||||8||6||
||Net gains and losses (including|||changesin||fair|value)|||||||||||
||Financial assets measured
at fair value through||||||net income||/|||||||||
||expenditure||||||||||||(25,379)|||1,571||
|23.|Operating
lease commitments|||||||||||||||||
||Lessee|||||||||||||||||
||At the reporting
end date the|company|||had|outstanding||commitments|||for|future||minimum||lease||
||payments
under non-cancellable|||leases, as follows:||||||||||||||
||||||||||||||2020
6|||2019
f||
||Within one year
Between two and five years|||||||||||||2,687
3,135||2,463
6,047||
##