2021-08-31-accounts

						Page
Charity Reference and Administrative			Details
Trustees' Annual Report (Including		Directors' Report and Strategic			Report)	2-6
Independent Auditor's Report						7-10
Statement of Financial Activities	(Including			Income and Expenditure	Account)
Balance Sheet						1.2
Statement ofCash Flows
Notes to the Financial Statements						14-26

	Notes	Unrestricted	Restricted	Total	Total
		funds	funds Z	2021	2020f
incoming from:
Donations Other trading activities		99,904 8,540		99,904 8,540	318,272 22,587
Investment income Income from charitable activities		1,993 17,245		1,993 17,245	3,694 56,865
Total income		127,682		127,682	401,418
Expenditure on:
Raising funds Charitable activities		34,369 161,254	2,776	34,369 164,030	32,446 433,348
Total expenditure		195,623	2,776	198,399	465,794
Net gain/{loss) on investments	14	43,237		43,237	25,379
Net income / (expenditure)		(24,704)	(2,776)	(27,480)	{89,755)
Transfers between funds
Net movement in funds		(24,704)	(2,776)	(27,480)	{89,755)
Reconciliation offunds:
Total funds brought forward		1,407,319	147,718	1,555,037	1,644,792
Total funds carried forward	19	1,382,615	144,942	1,527,557	1,555,037

				2021	2020
			Note		P
Cash flow from operating		activities	21	~80,962)	~62,443
Net cash flow from operating activities				~80,962	~62,443
Cash flow from investing	activities
Payments to acquire tangible Interest received		assets		(309) 89	(2,101) 1,440
Dividends received				1,904	2,254
Net cash flow from investing activities				1,684	1,593
Net increase in cash and	cash equivalents			(79,278)	(60,850)
Cash and cash equivalents		at start date 1 September 2020		936,750	997,600
Cash and cash equivalents		at end date 31August 2021		857,472	936,750
Cash and cash equivalents		consist of:
Cash at bank and in hand				857,472	936,?50
Cash and cash equivalents		at end date 31August 2021		85?,472	936,750

				Total	Total
		Unrestricted	Restricted	Funds	Funds
		funds f	funds F	2021 F	2020
Rugby Football Union Sodexo Veolia KBR (UK) Limited LEIDOS Samurai Royal British Legion Lockheed Martin SAAB Defence Caterpillar CDS Gifted assets Army Sports Control Board Alford Technologies Ltd Marsh Land System MITlE Source Tactical Galvion		19,704 4,000 15,000 15,000 15,000 6,000 3,000 5,000 2,000 3,200 6,000 6,000		19,704 4,000 15,000 15,000 15,000 6,000 3,000 5,000 2,000 3,200 6,000 6,000	25,772 10,000 11,000 15,000 15,000 40,000 15,000 5,000 15,000 5,000 7,500 36,000 10,000 5,000 8,000 80,000 15,000
		99,904		99,904	318,272

			Total	Total
	Unrestricted	Restricted	Funds	Funds
	funds	funds	2021	2020
ARU shop sales Royalties	8,540		8,540	13,676 8,911
	8,540		8,540	22,587

					Total	Total
			Unrestricted	Restricted	Funds	Funds
			funds	funds	2021	2020
			E
Dividend and investment Bank deposit interest		income	1,904 89		1,904 89	2,254 1,440
			1,993		1,993	3,694

			Total	Total
	Unrestricted	Restricted	Funds	Funds
	funds	funds	2021	2020
Sporting events Prize money Affiliation fees Other Income	14,640 1,500 1,050 55		14,640 1,500 1,050 55	50,975 4,690 1,200
	17,245		17,245	56,865

			Total	Total
	Unrestricted	Restricted	Funds	Funds
	funds	funds	2021	2020
ARU Shop cost ofsales Marketing	11,980 22,389		11,980 22,389	15,001 17,445
	34,369		34,369	32,446

					Total	Total
			Unrestricted	Restricted	Funds	Funds
		Note	funds	funds	2021	2020
Costs ofcharitable Governance costs Grant and donations	activities	8 9 12	15,798 129,655 15,801	2,776	18,574 129,655 15,801	115,121 126,295 191,932
			161,254	2,776	164,030	433,348

			Total	Total
	Unrestricted	Restricted	Funds	Funds
	funds	funds	2021	2020
Management Grounds and infrastructure Clothing formal Playing and training kit Training equipment Medical Presentations Accommodation Messing and subsistence Travel Management training Discipline Sporting events Vehicle leasing Vehicle insurance Depreciation	1,312 576 534 3,130 180 137 30 2,467 2,687 410 4,335	2,776	1312 576 534 3,130 180 137 30 2,467 2,687 410 7,111	646 454 286 53,883 4,90& 12,142 2,887 3,397 1,764 10,948 745 249 11,630 2,849 1,299 7,034
	15,798	2,776	18,574	115,121

Governance costs
			Total	Total
	Unrestricted	Restricted	Funds	Funds
	funds	funds	2021	2020
	E		E
Wage costs Employer pension costs Postage and stationery Media costs Telephone and fax Website Insurance Expendable property	77,033 10,630 2,120 5,526 3,477 1,141 1,110		77,033 10,630 2,120 5,526 3,477 1,141 1,110	85,267 10,310 2,210 9,163 3,301 1,599 506 535
Bank charges Professional fees Electricity	70 26,442 869		70 26,442 869	(14) 8,606 721
Computer and software Miscellaneous purchases	349 888		349 888	3,803 288
	129,655		129,655	126,295

he staff costs for the year were	as follows:
		2021	2020
Wages and salaries Employment costs Pension costs		69,825 7,208 10,630	77,118 8,149 10,310
		87,663	95,577
No employees had emoluments	in excess of260,000(2020: Nil).

				2021	2020
				F
Fees payable to the accounts	charity's	auditor for the audit ofthe charity's	annual	5,975	5,800
Fees payable to the	charity's	auditor for other services:
Audit ofthe charity's Other services	subsidiaries			2,925	2,850 675

			Total	Total
	Unrestricted	Restricted	Funds	Funds
	funds	funds	2021	2020
Academy annual grant Senior XVannual grant Sevens annual grant Veterans annual grant Women's annual grant ARU Referees society grant Corps annual grant Community annual grant Coaching annual grant Tours grant Combined premiership and championship Love Whitton and lMM Twickenham St Marys CE Primary School	1,435 1,300 10,226 1,517 (7,889) 9,212		1,435 1,300 10,226 1,517 (7,889) 9,212	E 20,977 50,468 7,318 14,811 34,943 12,695 6,242 22,325 6,988 8,200 1,965 3,000 2,000
	15,801		15,801	191,932

Leasehold	Fittings	Total
property	and
	equipment
364,435	68,660	433,095
	309	309
364,435	68,969	433,404
42,336	66,625	108,961
6,048	1,063	7,111
48,384	67,688	116,072
316,051	1,281	317,332
322,099	2,035	324,134

Leasehold	Fittings	Total
property	and
	equipment
E		F
364,435	61,759	426,194
	309	309
364,435	62,068	426,503
42,336	59,724	102,060
6,048	1,063	7,111
48,384	60,787	109,171
316,051	1,281	317,332
322,099	2,035	324,134

	Group		Charity
2021	2020	2021	2020
Shares held in subsidiary undertakings Listed investments 362,465	319,228	1 362,465	1 319,228
362,465	319,228	362,466	319,229
The Trust holds 1 Ordinary K1 share being the entire share capital	ofARU Shop	Limited.
Listed investments -Group and Charity	2021		2020
Market value as at 1 September 2020 Acquisitions at cost	319,228		344,607
Disposal at market value
Investment income reinvested (Loss)/gain on investments	27 43,210	805 ~26,184
Market value as at 31August 2021	362,465		319,228
Holdings in excess of5%offund value
MBG Charifund (income) M8G Charifund (Accumulated) UST COIF	43,714 139,538 179,213		34,652 105,390 179,186
	362,465		319,228

		Group 2021 2020	Group 2021 2020	Charity 2021	2020
		E	F
Stock ofmiscellaneous Shop stock for resale	goods - Trust	3,869 13„157	1,858 14,777	3,869	1,858
		17,026	16,635	3,869	1,858
Debtors
		Group 202'I	2020	Charity 2021	2020
Sundry debtors		3,623	2,441	3,623	2,420
		3,623	2,441	3,623	2,420

Credit	ors: falling du	e within one year
			Group 2021	2020	Charity 2021	2020
Sundry Accruals	creditors and deferred	income	18,107 12,254	15,651 28,500	25,107 12,254	15,651 25,700
			30,361	44,151	37,361	41,351

		Balance at 1September 2020		Income	Income	Expenditure	Expenditure	Gains		Balance at 31August 2021
								F
Unrestricted		1,407,319			127,682	(195,623)		43,237		1,382,615
		1,407,319			127,682	195,623		43,237		1,382,615
Restricted	funds
			Balance at						Balance at
			1 September 2020			Income	Expenditure		31	August 2021
Property and equipment fund					147,718			2,776		'l44,942
					147,718			2,776		144,942
Analysis ofnet assets between			funds
								2021		2020
Restricted Funds
Restricted funds are Fixed assets		represented	by:					144,942		147,718
								144,942		147,718
The restricted	fund solely relates		to the		build cost	ofthe Development		Centre.
Unrestricted	Funds
unrestricted funds are represented Fixed assets Net current assets			by:					534,855 847,760		495,644 911,675
							1,382,615			1,407,319
included in the above Minimum capital fund Tour fund Capital fund		are the following		designated		funds:	650,000 100,000 50,000			650,000 150,000 50,000
							800,000			850,000

.	Reconciliation ofnet income to net cash flow from operating	Reconciliation ofnet income to net cash flow from operating	Reconciliation ofnet income to net cash flow from operating	Reconciliation ofnet income to net cash flow from operating	activities
					2021		2020
							E
	Net incoming resources Depreciation oftangible assets Gifted assets				(27,480) 7,111	(89,755) 7,034
	Unrealised (gains)/losses on investments Investment income (Increase)/decrease in stock (increase)/decrease in debtors Decrease in creditors within one year				{43,237) (1,993) {391) (1,'l82) 13,790) 25,379 (3,694) 4,700 10,514 16,621
	Net cash inflow from operating activities				80,962)	62,443
	Financial instruments
	The carrying amounts ofthe charity's	financial	instruments	are as	follows:
						2021		2020
	Financial assets
	Measured at fair value through net income / expenditure: - Fixed asset listed investments (note 14)					362,465		319,228
	Debt instruments measured at amortised cost:
	-Debtors (note 16)							21
Financial liabi%ties
Measured at amortised cost
-Creditors (notes 17)						18,107		15,651

The income, expenses, net summarised as follows:	gains and net	gains and net	losses attributable	losses attributable		to the charity's	financial	instruments	are
							2021	2020
Net gains and losses (including		changesin	fair	value)
Financial assets measured	at fair value through			net income	/
expenditure							43,237	(25,379)
Operating lease commitments