## ## ## |||||||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||||||||||