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|Contents|||||||
|---|---|---|---|---|---|---|
|||||||Page|
|Charity Reference and|Administrative||Details||||
|Trustees'
Annual
Report (Including|||Directors' Report and Strategic||Report)||
|Independent
Auditor's|Report|||||7-10|
|Statement of Financial|Activities|(Including||Income and Expenditure|Account)||
|Balance Sheet||||||12|
|Statement ofCash Flows||||||13|
|Notes to the Financial|Statements|||||14-26|
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|||Notes|Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|2022|2021|
|||||8|||
|Income from:|||||||
|Donations|||224,856||224,856|99,904|
|Other trading activities|||21,546||21,546|8',540|
|Investment
Income|||2,768||2,768|1,993|
|Income from charitable|activities||878838||878838|17,245|
|Total income|||1 128008||1128008|127 682|
|Expenditure
on:|||||||
|Raising funds||6|118,359|~|118,359|34,359|
|Charitable
activities||7|674690|2776|677,466|164030|
|Total expenditure|||793,049|2776|795825|198399|
|Net (loss)/gain
on investments||14|693||693|43 37|
|Net income I(expenditure)|||331266|(2)776)|328)490|(27480)|
|Transfers between funds|||||||
|Nst movement
in funds|||331,266|(2,776)|328,490|(27,480)|
|Reconc5iatlon
offunds:|||||||
|Total funds brought forward|||1 382,615|144,942|1,527,557|1,555,037|
|Total funds carried forward||16|1'713881|142166|1,856,047|1,527,557|
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||||2022|2021|
|---|---|---|---|---|
|||Note|5|2|
|Cash flow from operating
activities||21|353,45D|~BD,962|
|Net cash flow from operating|activities||35340D|~80.962|
|Cash flow from investing
activities|||||
|Payments to acquire tangible|assets||(81)|(309)|
|Interest received
Dividends
received|||558
~272|89
1 904|
|Net cash flow from Investing|activities||2627|1 684|
|Net increase In cash and cash equivalents|||358,057|(79,278)|
|Cash and cash equivalents
at start date 1 September 2021|||857,472|936,750|
|Cash and cash equivalents
at end date 31August 2022|||1 213,559|657472,|
|Cash and cash equivalents|conelet of:||||
|Cash at bank and in hand|||1,213,559|657,472|
|Cash and cash equivalents|at end date 31August 2022||1,213,566|857472|
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|Income from donati|ons|||||
|---|---|---|---|---|---|
|||||Total|Total|
|||Unrestricted|Restricted|Funds|Funds|
|||funds|funds|2022|2021|
|||2|||8|
|Rugby Football Union
Sodexo||18,133
4,000||ting,704
4,000|19,704
4,000|
|Veolla||15,000||15,000|15,000|
|KBR (UK) Limited
LEIDOS||15,000
15,000||15,008
15,000|15,000|
|Royal Brlgah Legion
SAAB Defence||15,000
6,000||115,000
6,000|15,000
6,000|
|CDS||3,000||3,000|3,000|
|Army Sports Control
Alford Technologies|Board
Ltd|10,000
2,000||110,000
2,000|5,000
2,000|
|Marsh Land System||3,200||3,200|3,200|
|MITIE||32,000||32,000||
|Source Tactical||10,500||10,508|6,000|
|Galvion||6,000||6,000|6,000|
|Gifted assets||15,000||15,000||
|Activision||17,500||17,500||
|BT||15,000||15,800||
|DXC||20,000||20,000||
|ASL||1,500||1,500||
|Oddbails||1023||1023||
|||224,856||224 856|99904|
||||||Total|Total|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Funds|Funds|
||||funds|funds|2022|2821|
||||E|2|2|6|
|ARU|Shop|sales|21,546||21,546|8,540|
||||21,546||21546|8540|
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|b)
Cre|dit Istaken for in|terest receivable|when
itfaIls due for pa|yments.|||
|---|---|---|---|---|---|---|
||||||Total|Total|
||||Unrestricted|Restricted|Funds|Funds|
||||funds
f|funds
f|2022
f|2021f|
|Dividend|and investment|income|2,212||2,212|1,904|
|Bank deposit Interest|||566||556|89|
||||2,768||2768|1993|
|Income|from charitable|activities|||||
||||||Total|Total|
||||Unrestricted|Restricted|Funds|Funds|
||||funds
f|funds|2822|2021|
|Sporting|events||873,769||873,769|14,640|
|Prize money|||1,200||1,200|1,500|
|Affiliation|fees||3,800||3,800|1,050|
|Other Income|||69||69|55|
||||878838||878838|17,245|
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|Costs ofraising funds|||||
|---|---|---|---|---|
||||Total|Total|
||Unrestricted|Restricted|Funds|Funds|
||funds
f|funds
f|2022|2021f|
|ARU Shop cost ofsales|17,789||17,789|11,980|
|Marketing|58,452||58,452|22,389|
|Hospitality|42 118||42 118||
||118,359||'l18,359|34,369|
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|||||||Total|Total|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Funds|Funds|
||||Note|funds
f|funds|2022|2021f|
|Costs ofcharitable||activities|8|335,772|2,776|341,548|18,574|
|Governance|costs||9|121,085||121,085|129,655|
|Grant and donations|||12|214,833||214833|15801|
|||||674690|2776|677466|164030|
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|||||||Total|Total|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Funds|Funds|
|||||funds|funda|2022|2021|
|||||E|2|6||
|Management||||1~96||1,498||
|Grounds|and|infrastructure||7,205||7,205|1@12|
|Clothing
Training|formal
equipment|||2,600||2,600|576
534|
|Medical||||11,338||11,338|3,130|
|Presentations||||5,185||5,'i85||
|Accommodation||||3,395||3,398|180|
|Messing|and|subsistence||7,633||7,633|137|
|Travel||||1,268||1,268|30|
|Management||training||600||600||
|Spordng|events|||289,114||289,114|2,467|
|Vehicle|leasing|||2,687||2,687|2,687|
|Vehicle|running||costs|2,347||2r347|410|
|Depreciation||||3904|2776|6680|7111|
|||||338772|2778|341548|18,574|
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||||||Total|Total|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Funds|Funds|
||||funds|funda|2922|2021|
||||2|f||2|
|Wage costs|||78,238||78,238|77,033|
|Employer|pension costs||10,483||10,483|10,630|
|Postage and stationery|||1,108||1,108|2,120|
|Media costs|||10,536||10,536|5,526|
|Telephone|and fax||3,198||3,198|3,477|
|Website|||1,288||1,288|1,141|
|Insurance|||907||907|1,110|
|Bank charges|||35||35|70|
|Professional fees|||11,498||11,498|26,442|
|Electricity|||374||374|669|
|Computer|and|software|2,698||2,898|349|
|Miscellaneous||purchases|522||622|888|
||||121085||121,085|129,655|
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|travel expenses during the year totalling 66|travel expenses during the year totalling 66|travel expenses during the year totalling 66|travel expenses during the year totalling 66|travel expenses during the year totalling 66|24.|||||
|---|---|---|---|---|---|---|---|---|---|
|The staff costs for ths year were as follows:||||||||||
||||||||2022||2021f|
|Wages and salaries|||||||70,674||69,825|
|Social security|||||||7,564||7,208|
|Defined contribution|pension|costs|||||10403||1~630|
||||||||88,721||87,683|
|No employees
had emoluments|||In|excess|ofK60,000(2021:Nil).|||||
|Ths average number|ofemployees|||during|the year was:|||||
|Administrative||||||||||
|11.Auditor's
remuneration||||||||||
||||||||||2021|
||||||||||6|
|Fees payable to the charity's||auditor for the audit ofthe charity's|||||annual|||
|accounts||||||||7
00|5975|
|Fees payable to the charity's||auditor for other services:||||||||
|Audit ofthe charity's|subsidiaries|||||||3,500|2,925|
|12.Grant and donations||||||||||
|||||||||Total|Total|
||||||Unrestricted|Restricted||Funds|Funds|
||||||funds||funds|2022|2021|
||||||||E|E|2|
|Academy
annual
grant|||||12,161|||12,161|1,435|
|Senior XVannual
grant|||||62,265|||62,265|1,300|
|Sevens annual
grant|||||20,229|||20,229|10,226|
|Veterans
annual
grant|||||17,757|||17,757|1,517|
|Women's
annual
grant|||||44,849|||44,849|(7,889)|
|ARU Referees society|grant||||6,000|||6,000||
|Corps annual
grant|||||5,544|||5,544||
|Community
annual
grant|||||31,028|||31,028|9,212|
|Team gift in kind|||||15,000|||15000||
||||||214,833|||214,833|15801|
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|Leasehold|Fittings|Fittings|Total|
|---|---|---|---|
|property|and|||
|6|equipment
f||E|
|364,435|68,969||433,404|
|||81|81|
|364438|69|050|433485|
|48,364|67,688||118,072|
|6048||632|6,680|
|32|68|320|122752|
|310,003||730|310733|
|316051|1|281|317332|
|Leasehold|Fittings|Total|
|---|---|---|
|property|and||
|2|equipment
5|f|
|364,435|62,068|426,503|
||81|81|
|364,435|62,149|426584|
|48,384|60,787|109,171|
|6,048|632|6,680|
|54432|61419|11 851|
|310003|730|310?33|
|316051|1 281|317,332|
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|Fixed asset|Investments||||||
|---|---|---|---|---|---|---|
|||||Group|Charity||
||||2022|2021|2022|2021|
||||K|f|E|E|
|Shares held|In subsidiary|undertakings|||1||
|Unlisted
investments|||179,817|179,213|179,817|179,213|
|Listed investments|||178,955|183,252|178955|183,252|
||||358772|362,465|358773|362,466|
|The Trust holds 1 Ordinary||61 share being the entire share capital of ARU Shop|||Limited.||
|Listed and|unlisted
investments||-Group and Charity|2022||2021|
|||||||8|
|Market value as at 1 September|||2021|362,465||319,228|
|Acquisitions|at cost||||||
|Disposal at|market value||||||
|Investment|income reinvested|||||27|
|(Loss)/gain|on investmsnts|||||43 123|
|Market value as at 31August 2022||||358772||362,465|
|Holdings
in|excess of5%|offund|value||||
|M&G Charlfund
(Income)||||41,053||43,714|
|M&G Charifund
(Accumulated)||||137,902||139,538|
|UST COIF||||1?5817||179,213|
|||||358772||362,465|
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|Credito|rs: falling du|e within one year||||||
|---|---|---|---|---|---|---|---|
||||Group|||Charity||
||||2022|2021|2022||2021|
|||||E|E|||
|Sundry|creditors||18,108|18,107|18,108||25,107|
|Accruals|and deferred|income|12534|12,254|1|534|12254|
||||30,642|30,361|30|642|37,361|
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|Fund recon|c|iliation|iliation||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted||funds|||||||||||||
||||Balance at|||||||||Balance at|||
||||1 September|||Income||Expenditure||Gains/(losses)||31August|||
|||||2021f|||||||f||2022
f||
|Unrestricted||||1,382,815||1,128,008|||(793,049)||(3,693)||12713,881||
|||||1,382,615||1,128,008|||793,049||,693||1713|881|
|Restricted funds|||||||||||||||
|||||||Balance at|||||Balance at||||
||||||1September||||Income|Expenditure
31||August|||
|||||||2021
f|||f|||2022
f|||
|Property and||equipment
fund||||144,942||||(2,776)||142,166|||
|||||||144942||||2,776||142|166||
|Analysis ofnet assets between|||||funds||||||||||
||||||||||||2022|||2021|
|Restricted
Funds|||||||||||||||
|Restricted funds are represented||||||by:|||||||||
|Fixed assets|||||||||||142 166|||144,942|
||||||||||||142,166|||144942|
|The restricted||fund|solely relates|||to the|build cost||ofthe Development||Centre.||||
|Unrestricted||Funds|||||||||||||
|Unrestricted|funds||are|represented||by:|||||||||
|Fixed assets|||||||||||527,339|||534,855|
|Net current assets||||||||||1|116662|||847,760|
|||||||||||~774
226|||1|222,615|
|Induded
in the above||||are the following|||designated||funds:||||||
|Minimum
capital fund|||||||||||880,800|||650,000|
|Tourfund|||||||||||180,800|||100,000|
|Capital fund|||||||||||50,600|||50,000|
||||||||||||950
0|||800,000|
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|21,|Reconciliation ofnet Income|Reconciliation ofnet Income|Reconciliation ofnet Income|to net|to net|cash flow from|cash flow from|cash flow from|operating
activities|operating
activities|operating
activities|operating
activities||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||2022|2021|||
|||||||||||||2||2||
||Net incoming resources|||||||||||328,490|(27,460)|||
||Depreciation oftangible assets|||||||||||0,680|7,111|||
||Unrealised|(gains)/losses
on|Investments|||||||||3,693|(43,237)|||
||Investment|Income||||||||||(2,768)|(1,993)|||
||(Increase)/decrease
in stock|||||||||||15,949||391||
||(Increase)/decrease
In debtors|||||||||||8,075|(1,182)|||
||Decrease|in creditors
within|one||year|||||||6,710|13790|||
||Net cash|Inflow from operating|||activities|||||||353400|60|962||
|22.|Financial|instruments||||||||||||||
||The canying amounts
ofthe||charity's|||financial||instruments||are as||follows:||||
||||||||||||||2022|2921||
||Financial|assets||||||||||||||
||Measured|atfair value through||net Income Iexpenditure:||||||||||||
||- Fixed asset listed investments||||(note|14)|||||||358,772|362,465||
||Debt Instruments
measured||at amortised||||cost:|||||||||
||-Debtors|(note 16)||||||||||||||
||Financial|liabilities||||||||||||||
||Measured
-Creditors|at amortised
cost
(notes 17)|||||||||||18,10$18107|||
||The Income, expenses, net gains, and net losses attributable||||||||||to the charity's||financial|Instruments|are|
||summarlsed
as follows:|||||||||||||||
|||||||||||||||2021f||
||Net gains|and losses (including|||changes
in fair|||value)||||||||
||Financial|assets measured
at fair value through||||||net Income||/||||||
||expenditure||||||||||||(3,693)|43,237||
|23.|OperatIng|lease commitments||||||||||||||
||Lessee|||||||||||||||
||At the reporting
end date, the charity had||||||outstanding||commitments|||for future|minimum|lease||
||payments|under non-cancellable|||leases, as follows:|||||||||||
||||||||||||||2022|2021||
||||||||||||||2|||
||Within one year||||||||||||2,087|2,667||
||Between|two and five years|||||||||||448||448|
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