COMPANY REGISTRATION NUMBER: 8172940 CHARITY REGISTRATION NUMBER: 1150763 Rugby League Cares Company Limited by Guarantee Financial Statements 31 December 2021 *ABBGING04 301rw2022 COMPANIES HOUSE A14
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HOWARD MATTHEWS PARTNERSHIP Chartered accountants & statutory auditor Queensgate House 23 North Park Road Harrogate North Yorkshire HG15PD
Rugby League Cares Company Ltmited by Guarantee Financial Statements Year ended 31 December 2021 Page Trustees. annual report (incorporating the directovs report) Independent auditorfs report to the members Statement of financial activities (including income and expenditure account) 12 statement of financial position 13 Statement of cash flows 14 Notes to the financial statements 15
Rugby League Cares Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 December 2021 The trusle8s, who are also the dtrectors for the puiposes of ec¥npany law. present their report and the fina7 stslements of the charity for Ihe year ended 31 December 2021. Refw•n¢e and adininistrative d•taiis Rogistefed charfty name Rugby League Care5 Charity reg15tratlon number 1150763 Company rngi5tration number 8172940 Principal office and registered Uni¥ersity(rf Huddersfld office .Queensgale HuddSe[d HD13DH The trustees rTh)thyAdans MBE David Hinchirffe NTCOta Frampton Karen Moorhouse NeNi11e Srnfth Jane Walton Kevin SinfEhJ OBE Beth SutdAYe {Appointed 27 January 2022) (AppoNIW 28 April 2022 Audltor Howard Mattheths Partnership Queensgate House 23 Nh Patk Roaj . Harrc9ate Nt)rth Yothdre HG15PD
Rugby League Cares Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (eo Year ended 31 December 2021 Stwc¢ur8• govemance and management The Trustees are appointed and removed from" Offi by a maiortty of the Trustees of Rugby League Cares. The Tntee5 acl as key management peisonnel for the Chaiity. and are responsible for the day to day funnir¥J ofts Ch¥y. New trustees are chosen ryth a to ensuring that the Boaftl C(tsIn3 an appropriate balance of eerience relenI lo the requirements of Ihe c¢wations of the Charity al there 15 a training policy for new bustees. Ail trustees ate updated on changes in FDlicy and law as ali as advis by al The Rugby Foolball League (RFL). extwnal aUdti aThl barther¥. Any person can appty to become a member of RdbY League Cares and must be approved by the Board. who shall have absolute discrfJn as to admi55iOn to membetship. The Board of Trustees 84ns to rnt quarterty to ffleet the M-going ccrnthents of thg Charity. Day to day management of Rugby League ca is handled by Is general maroger, chr RL)stron. Rbk m4nagement During the financial period Trustees have re¥Ed the.maiDf i1£S to which the Charity is exposed. particularty tha%e WElated to the hances ot the Charity. The Trustees have considered the appropyiate policies, pedUrns and $emS and e cA)nfideni thai they are que to m}tsgate the ChanW5 exposure to Ihe ti)ajty rtsks. The Trustee5 ensure intem81 financial control is maintained by a $ystwn of periodt management infofftwlion rep)rts. clear administrative and funcl•l prctedures and dear lines of 8ccounlrng. No fiJndanentaJ weaknessgs in syst$ * conlrols haNE Identf in the perh)d. The TTUStees ts)ns•Jer thal an internal is not required bawj on the retati size of Ihe Chwity, Ihe kS identsfA. and ntrOlS in pe b>mii4e these In the opinion ot the Tnistees. the Chanty has eftsufed that under nNm81 cor0. kS are mit to an xceptsble jebel in its day to day c¥)erntTh. Objectlves and activ03 The otythes ofthe Chwity as sèt out in the 1ftt dJ dated 11 Febrwy 2013 are: Organising or provrding assistan in the oryanision provi5KM ftieS which TMII enable and encourago pupib of schools and univW5it and membefs of uth organi5alions in any part of the Unrted Kingdom or olher foreun jUd0Th to pky rugby gue arKI ¢rther games or.sPOrt$ and thereby assist in ensuring that due attention 15 given to the physul educ8tN)n and devetoprnent of skKh pupiEs, as as to the and cwipaKXI oftheir minds. The promotth of communty in heamhy recreati)n. in partUlar by the prowsion of such financtal and olher assIstae a5 the Tfuslees SIMU fft for the provision. establishment, development and improvement of facilths for the playing of n4by league (or fugby league in conjunctKJn wlh other spts).
Rugby League Cares Company Limited by Guarantee Trustees. Annual Report {Incorporatlng the Dlreetofs Repr>rt) ((onthuedJ Year ended 31 December 2021 Advancing the education of the public at iarge.in all matter5 relating to th9 hwilag4 htory development of rugby league arKI its antedts. To provide financia5 assistance to p&r%y)s 8Y or have played or who are or have been associaled with the game of rugby league in the United King¢Jrxn or other foreign jwisdiction and tJo are in need of SUFVOrt bY.Son of age orphysical or mentsl infirnity ordisakn"lty. Public benefft The Trustees ¥e of the Chity commissK,S ad¥e on Charthes and Pubk Beftrfrt. The Trustees confimi th they haNe relred lo the guid contained In the Charty CommrSSiLY)'S general guidan on publ benefit en miV•ing ihe CharItS aims arhl owbves and in plannir IUle aclivities for the financial perioj. The Charity will strive to provKle asststance to people ass(Krated with the sport of Rvgby Leaguè by helping them to tead a p0sVe healthy lrfestyle through Ihe ddNery of hKJh.qualty sports. educational and health based.aclivitses. It will achieve this by continuw to concentrate on the key areas. whKh are.. - To $upwl Rugby League at atl leveb, palluknly for those that th. have played, wn or have prev•)usly run the swjrt at a PTofessThal le1. . To use Rugby League as a forre behavioural diry measurable wnpro¥ements to indiwdual he81th and wdlbwng, particulaty with those ling in communits near to where the sport is played and most affeded by poor sr0-er circumstance and lrfe (¥Jportunities,' - To use Rugby League to inspire greater wtiGipatson in physical actNity."' . To develop $ufftient fThnces to enable IIKEe with pennarn1 serious injuries assistm when .breakihroughs in medio31 Ireatrnent OcT., - To use the unique history of the swt to inspire COFFwnunitM to karn atojt Rugby League. theif communty 8nd the people that have iivtrl and there in the past . To use Rugby League to reach and seNe the wthst and most dwerse aUd¢È twsble in arts and culturnl activitses. breaking dovm baniers to socAI groups rrt traditK)nally assc¢thJ with rnuseums, arts and culiural actwities such as dance and other arts fonns., . To encourage grealer interest League eitlw as a player. spectth or view. Achlevements and pgrfornianc• As the Covhl-19 pandern Continued. there was an unprecedented level of danand tsthe services ol Rugby League Cares throughout 2021. Everyone involved wth the charrty continued to rise to the challenge of provYing he where tt was needed. We were proud lo support those m*ing extraordinary pSOnal sacrifw to keep the sport going and pri¥ilèJ•Y to people across wnrnunrtw. As Ihe sport naw4Jated rts way through the pandemio its ultimate reopening and the wdcome return of fans, the Player welfa team continued lo provide a range of SUPF4)rt services to players after their retiiemenl and to assist those suffering IrdshIp and distress.
Rugby League Cares Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directofs Report) (cvthu8 Year ended 31 December 2021 WJUK#Jt fans. clubs vme understandabty fwce(I to keep many of their furk)ugh8d, •Kluding player welfare managefs. As a res Steve McCiymad( and his colleagues were often called upon lo pwde direct support to players. amintslrntots and offKiaL%. On rKcasion. thi8 proved to be an enom)ous challenge, and it is a testKnony lo the skli l and dedKxtion of the Player Weware team that au those who camo f0pard for asststarKe pThJeJJ with the h they needed. Our communty progrThMe continued to grow 81 an exceptional re. The drity vras privileged to wetcome John Heritage to rts tean a three-month sectymtment from the NHS. John'5 background as a senior leader thIll the NHS prova to be invaluable and opened the door to a new partnership with the NHS. RL Cares 4 NHS. Jthn arranged a successful 12qnonth pih)t programme wMlh three hospital trusts in Wanington. St Helens and Cwire which on proyiding welbeing through sport to staff and supptirting recruitffN a¢blieS to hdp ttle NHS retain and recwil more people. L&J by former Great Britain aThJ Warrirw player Paul W(, the prJ(aMme proved to be a huge sucems and 1$ being rol out across 2022 to se¥en hospitals and sctial care tmS in the North West. Talks are also tsking Fe that other NHS regims in EnglaThJ enjoy the benefits of working with RL Cares. Our ongoing partnership wilh aTrJ RLWC2021 was given a Iwge boost when fa to face Ahead of ts Garne programme oyJld finalty stsrt. Despite the poslponemenl ol the t¢rnaMent, RL Cares, Movember and RLWC20214reed to exter the pmgramme. enabling direct delNery to thousands of young Rugby League players. co&he5 and parent$ commenced in eamest. FJbad( from partipar)ts was universalty positive vras reflected in an uisighthil documentsry screened by Sky Sp)rts in Othr. The ffikn sh¥CaSed th& extrwrdinary work of Kelh Senior and hi8 team 0ffryMerd Cufrwrt pLw ar the 111 Knpxt they have on youn9 peopk the sporL 2021 vrds an excthng year for the Offlowj programme. thth wa5 exparKled to 12 area5 acr05S the north of England, partnetshp with 11 dub foundations" BFadfcffd. Feathetstone. Halifax. Huddersfiekl, Hull FC. Leeds. Safford. St Helens, Warrington. Widne5 and Wrgan. The start ofthe year brought more aco)lades for Ollhml vthen Edge Hill univeIty publL8hed a paper uting Offload as an example of best Pfaclu for $t-baSe0 comrnunity rnentsf heatrh prLbJrammes ts men. Despite the ontinuing challerKJes on delivwy due to the pand¢C thwe we s(xne grgal successes. Ad¥tstior to the programmes allowed us to rexh even more pe(ple Mi differenl settings vkno myht not PreVus ha been able to CesS the progrnmrne. Both Virtu and frdC&tfyfao sessions provKled much needed suppjrt for people wthing from hune or tsolated from noml SUFPOrt nthorks and restrict8J from their normal routines and copirvJ strategies. A totat of 830 people attended Offload sessions at dub ¥bJium$. conmimty rwby league clubs. c4xnmunity venues. edu¢t)n settings and W0pces. The increased wrAkload of the Pjayer Weware team the of community prryJramme deVery came at a time vthen blth charitses had limited CPFtyJrtunty to fuTrJraise. It was therefore wekome to be in a position lalef in the year lo push on with trwo fundrasing evenls. the Waniors Walk arKI the UK Red Great North Ride. The Wriors Wak ered fomier player¥ to back together and take on the Yorkshire Three Peaks chalkrye.. 26 miies of mountainous lerraui a chalknge tr most but takirrfJ this on without fvuy fvrKtioning knees and hps was hard WO fcy our retired players. Fortunately, the walkers rose to the task supEtbly. working to complete the challenge and enjoy what proved to be a tremd0$ eyw1. The Greal North Rrde was a 220-mrle thrday be rwle from Whilehaven on the west coast to the North Sea resort of TMouth that generated over £15.)0 for the charity and was a gentle stepping stone for all those that who had commirted to the delayed Empift State 500 thallenge in the summer of 2021
Rugby League Cares Company Limited by Guarantee Trustees. Annual Report (Incorpordting the Directorfs Report) Year ended 31 December 2021 After almost 1.8 months Ofw0 abngside the RFL and othets. the spNt's much cefebraled plans for National Rugby League Museum lo be hwsed wrthin the historic George Hotel in Huddersfield were dashed when lfjrklees council reneged on its agreemenl and withdrew its support This left the project without any realistic prospect of contjnuing in the West YoFkshire town. Followsng the disappointment, the Iritstees have initiated a re¥iew irrto the feasblity of this Project Flnancial revlew The Chafity made grants of £59,650 in the year (202tr. £165.550}. The surplus for the year erKled 31 December 2021 was £94.014 {2020: £17.016) leaNiry the Chwity whh net assets of £262.614 * 31 December 2021 (2020". £168.6001. The results ts the financial lOd are set out in the Stemert rf financial actpiitses on page 12. Charity primarily rel¢e$ upon chafrtable grants. commacial paTIne1ps, the membwship scheme and voluntary donations to support the Charty obithes. The Charity is exempt from Ihe requiremerrt to prertr a strategK rewt on the grn$ of its size wi accordan with the Companies A¢i 2006. Reserves policy It r5 the policy of the Trustees for the Chaty to ThiatntaDI unrestricted funds of at least one month's management. administratron and support cos. Uftrestrthd funds at 31 Dewnber 2021 we £262.614 12020.. £168.600). The Charity is ccthmiIt lo ftising Ihe awareness of its thrties, and with its trustee5 having a lot of exFerience in Rugby League. they awe well placed to promc awareness in dubs around the country. Plans forthre pefiods As we l¢Jok forward. th& Btrategic of the charities raInS the same. secure more frjnding and resources. to help more people in more signifKant and ¥npacttul ways and lead them to a heaknier and more prosperous life. It És through great people that succeed, and the trustees wwe pleased to ann¢)unce Kevin Stnfield OBE had wjreed to join the board as trustee in Dernber 2021. Kewn's passKJn for Rugby League and its people is.exempfffied through his exiraordinary SUPFth of hi5 frTrd Rob MBE. Kevin joins a strong board and fLFrther reinforces our C3)mmrbnent to posiiNely changing the lives of many more people Ihroughotrt the swl in 2022. Grant making pollcy The Charity ensures Ihat granis a*arded c(thbute to the delr4ery of its oL4ectvAs and priorities by the appI10n of a feview and assessment process de5>3r)ed fcw Ihis purpose. All grant apPIalton$ ale revievRd to assess the el•3ibilty of the applKant organisatr'on and the acknvity. Applications whh meet the e91bty efiteria We assessed vra alysIS of the applicath)ns atKI all relevant supp¢yting drKuments. All applicalions are reported to the Granls Commiyee for decisi. The Grants Crynmrttee will consider the assessment reports in deeHling which appIallonS lo supporL All successful appI10n3 are communicated to the Charty Trustees by a representati¥e who IMS allended the Grants Committee meeling.
Rugby League Cares Company Limited by Guarantee Trustees. Annual Report {Incorporatlng the Dlrectorfs Report) Year ended 31 December 2021 Investrn•nt powers The are no restrKtsons the TN$tees' wwer to WNBSL The Twstees are empwed to make such investment$ 88 they consider 4prcyr. Trust89s' responsibllltles Statement The trustees. Tfio are also directo for Ihe PuSe$ of compary law. are responstble preparing the trustees. rep¢)rt and the financial StatentS in ac¢0ydan wlh applicable law and United Kingdom Acnting Standards (Unibj Ki()M Gerwalty Aed A¢til¥j Prartsel. Company requires the chaiity tntstees to prepare fin¥rla1 statements for year give . true ar fair view of the st of affairs CA the eharitable )MPa and Ihe irwfting resources and appltn of resources. induding Kne and elpldUre. for thal period. In preparing these financial 51atanents. the truees are rrylued to.. select 51Mtable accntIng pdves and apply thryn eonsi%tenlty; observethe methods aThJ princpfes in the appfKxble Chaits SORP.. makejudgments aTrJ estRms that are reasrAthle and prudent". prepare Ihe financlal ststements on the going cLvTrm basis unlEss l is in4)propriate to preSe that the charity ill corknue business. The.trustees are wMsJle for keepir#J adequate •xounting records th are sufficient lo show and explain the chaFiVs trar10n$ artd disctose with reasonable accuracy at any time the financial position of the chaiity and enth than to ensufe that the frla1 slalements compty with the Companies Ad 2006. They are also responsible for safeguarding assets of the charity hence for taking aSOnable steps for the prevention and detecti of ftaud and other irregularitie5. Auditor Each ofthe pers who is 8 twstee at the d of approvaT rrfthi5 reKKyi confirms thaL' so far as they are aware. there is relewrt &dii Infati of whth the charitys audrtor is unaware", and they have ta(en all steps that they ought to have laken a5 a trustee to m&ke Iharwhes aware of any relevant audit inf£Th aThl to 8slabltsh th the aLKlbtor is ware of that Ifomatson. The awjitor is deemed to have been rewMIW in ac(xdance with sect¢on 487 01 thè Companies Acl 2006.
Rugby League Cares Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directofs Report) (c Year ended 31 December 2021 Small company PTOYiSions This report has been prepared in 7ith the proVts apwicable to companies enllled to the small Companies exernptw. The trustees, annual reF*yI Ya5 a[re0 on 28 Jdy 2022 and s13rd on b¢tsff of the board of twstees by: Tlmothy Adams IA8E Trusle•
Rugby League Cares Company Limited by Guarantee Independent Auditorfs Report to the M¢rnbers of Rugby League Cares Year ended 31 December 2021 Opinion We have audited the finanual sts¢emerts of RY Lwue Ca$ (the 'ch8ritll tr the year ended 31 Decwnber2021 vthich comprise the stemerrt of financwl aclivtbes (including inwne and expenditure account). sts'lement of fmancial positron, stst&nent of cash and the related notes, includin9 a summary of s1gnffj7t aCCnting po[les. The financial reporting frwnework that ha5 been applied in their preparation 15 appIab law and United Kingdom Accounting Standards. including FRS 102 The Financial Rewting Slandard applicabte ITr the UK and Republic of Ireland (United lfjngdum Genernlly AcceptedAccounting PrndKe}. In oui ¢)pinicffl the finan] statemenls: give a true arKI fabr vmv of the state of the as at 31 December 2021 and of its incoming rescmjrces and apptication of resources. ¢11j bts irtome and eypendrtuR, for the year then ended: have been propevty prepaTed in accoTdm Tth United ngdryD Generaly Accepted Acc<Junting Practe. have been prepared tyi xcordon¢e with the (equwems of the Companies Act 2006 and the Charities Act 2011. Bas"is for oplnion . We conducted tyjr audit in accofdance with Intemational Standards on Auditing (UK) IISAS {UK)18nd ," aFplKabk law. Our fesponsitslrtw under those staThl8rds a furtfrEr descr in the aUdit0S "i Tesponsibilities for the audil of the financiaj statements section of our report. We are independent of the Charty in acwdance with the eth requirements that we rewnt to our audrt of the financial slatements in the UK includin9 the FRC'5 Ethal Standard. and have fvIfiIW our olher ethical responsibilities in accordance with these requwnents. We We¥e that the audit evmjerth we have otlained is sufficiwrt and apprcwate to provide a basis for our 4)Miw)n. Con¢luslon$ relating to golng concern In auditing the fwwicial twnents, we have conclud•J that the trustees, use of the gjing tJyKem basis 0faccoun1w in the Prep¥1 of the finarcl Stata)W i% wwiate. Based on the work we have pwfomied, have not ¥Jentfd any material uncertainties relatiny to events or nd$Ll0r that. indivhlually colte(#ibty. may cast signifunt doubt on the chaiitys abil(ty to continue as a going concem for a period ¢1 81 ast tsyefve months from when the financial statements are athrised for bS5Ue. OUT respor15ibilitre5 and the responsibilii*s of the trustees respeca to going concern are deseribed in the relevant Sections of reporL
Rugby League Cares Company Lvmlted by Guarantee Independent Auditofs Report to the Members of Rugby League Cares (e) Year ended 31 December 2021 Other inforn)atlon The other infomiation comprbses the information induded in the annual reFQrt. ther than the finalar ' ststements and tyjr auditorfs report Ite0n. The trustees are responsO)le for the othw infoTrnation. Our opinion on the finanaal statements c¢Kr the ¢Sher informatKJn and, except lo the extent olhen¥ise eXpl1Y ststed in our rewt. we do express any fonn of assurance conclUs)n thereon. In connection with our audit of the financial statements, tyjr responsiblity is to read the other 'Nrfornation and. in doing so. exjnsider whether the othw infornation is materialty KOnS4$tent with the financial statements or our knovAedge obtained in the audit or othèrwise 8ppeats to be materially isstated. If we identrfy such materia5 irteonsistencie5 or apparent material misslatements, we are required to deternine whetheF there 15 a material misstatement in the finarwl statements or a material mtsstatement ofthe other infomiation. If. bas on the we have performed. we conclude that there is a Materi misstatement of this crther infoal)n. V•B are requwed to report that fact. We have nothing to repcvt in this regard. Opinions on other fflatt•r5 prescribed by the Companie5 Act %b06 In our opinion, based on the ¥Ik undertaken in Ihe cOue of the audt the inf(xmation grrfen in the knjstees. report for the fwwrial year for whKh the financial . slatements are prepared is con$i51ert wilh the financial statwnerts." and the Irustees. report has.been prepartd in &cordano Wbth appl begal requirxents. MJtt•rs on ¥ich we are required to report by ex¢epOon In the light of the knkdge and undetalIng of the chatity and its environment obtaintrj in the course of the audit. we have rw)t tsdentrfted material misstalemenis in Ihe twslees. re[. We have nothing to rephxt in respect of the fdlmng matters in reti)n to 1th the Companies Act 2006 and Ihg Charities Act 2011 requires u$ to report to you rf. in tyjr c4J41ion.' adequats accounting records have not bewb keF¢ or rdwns adequate for our aL•dit have not been received from branches ncl vis.rted by us.. c the ffinanci Statements aR not n agreert vhilh the CCAmlsro rec¢rds and returns; or certain di8dosus oftruste8s' remuneialM)n speufied by taw are not made: or we have nc received all the informatsn and enations ¥ require for ow audit., or the trustees were nol entf(led tts lake athantsge of the small compante$' exemptkms in preparing the directors. reP(t and fTryn the Tequiremenl lo prepate a strategic report.
Rugby League Cares Company Limited by Guarantee Independent Auditorfs Report to the Members of Rugby League Cares {eondnuedJ Year ended 31 December 2021 Rwonsiblliiies of truslees As explained nKre fuhy in th8 tnjstees. resEibilitteS Staierf the trustees {wlx> are ak50 the directots for the purposes of c(Anpany are SponSle for t1 preparation of the financial statements lor being satisfied that they give a true and fair view, and for SLth internal control as the trustees detennine is necessary to enable the preparation of financial statemwts that a fre . Irom material misstatement whether due tt> fraj or erryy. In pparing the finariual statements. the trusl&s are respLMsible for assessing the chanivs abilty to continue as a going concem, di$closNMJ, as ¥plble. matt5 relatej to eoncem and using the going concem basi$ of xcounting unths the trustees either intend to hquidate the tharity or to $¢ operatrons. or no realistic altemaive to do so. Auditorfs rwnsibiliiies forth• audit of thg finala1 stat•ments Our objectives are to obtain reasonable assura atK)Ut vthether financral statements as a whole are free from material misstatemenl whethw due to fra error. and to issue an auditorfs report that includes our optyi)n. Reason assuranee is a hTgh knl of assurance. bul is not a guarantee that an audit conducted in acCw1an with ISAS (UK) wll always detect a material misstatement vthen it exists. Misstatements can arise from frau(S error and are conswjered material rf. indivKlually or in the aggregate, they could reasonably be.expetXed to infiuence the eC4)nnIC decisions of l18 takgn on the basis of these financial stments. The extent to which th• audrt Twag c¢)nsidored capaNe of detectlng Irregularltles. including fraud Irregulaiibes, including fraud, are instance5 of non-ctynplian¢e with laws and regulations. We design proc&Jures in line with our responsiblitK9S. Outlined above. to detect rnaterral T$tatements in respect of iffegutaritss. indudirtg fraud. The extent to Our procedures are capablg of detecting irregularities, incluthng fiaud 15 detailed bekNr. The objectives of our audrf( a to ¢)btain SLFffiuent approp[ audit evwjence re9ar¢fing complian with Lgws and regulalions thal hav& a direct effecf on the detenninatM)n of materral amounts and disclosures in the finanaal statements. to perfcffli audil procedures to help bdentfy instsnces of non- compliance with other and reguLglK)ns that may have a matwial effect on the financial statements, and lo reSpd appropriatety to ¥jenti or suspected non<ompfiance writh laws and regulat•)ns identified duriTrJ Ihe aud In relatnn to fraud. the objectives of our audr( afe to identfy and assess the risk of material misstatement of the fnan¢ial statwnents due to fraud, to obtain sufficient appropriate audit evKJenee regarding the assessed risks of materlal misstat8nent due lo fraud through d8signin9 and implementing apprcprie fesponses and to respond appropitely to fraud (Y suspected fraud idèntified during ad(t. Hower, it is the P1vn respth71 ty of managemert wih the oversigm of Ihrtse charged with g0veman. to ensvre that Ihe entitys pperatrons are conduded in a(%0rdan with the provisions of law5 and regulations and for the pre%ErtbJn and dele¢*ion of fraud. 10
Rugby League Cares
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Rugby League Cares (contsnu•d)
Year ended 31 December 2021
In identfying and assessTng risks of malefial mFssIatent in resped of irregularrties. induding fraud,
the audi£ engagementleam:
obtained an understanding of the nature of industy sector, in¢luding the legal and
regulatory framewort that the group and parent rAxnpany operates tn and how the group and
parent company are comptying wilh the legal and regulaw ftamewvth;
inquirod of managemen( and tlvjse charged tith govemanc4. abtyrt trir tr•m hlentifThlion and
assessment of Ihe risks of irregulaiilies. incfuding any knovm tual. suspected or alkged
instances ot fraud:
discussed matters &QUI non<omphaiKe with and regUb"OnS an(f fraud mHJht 0r
including assessment of how and where the financial stateMts may be suscepbble to fraud.
As a resuh of these Procedure5 we consider the most signifaTrI laws and regulatroft$ that have a
dirrft impact on the financial statements are FRS 102. the comp*5 Act 2006 and tax compliance
regulations. We perfomed audrt pr(redures to delect non
Rugby League Cares Company Limited by Guarantee Statement of Financial Activlties (inGluding incomé and expenditure account) Year ended 31 December 2021 2021 2020 fvThJs fvnds Total fvnds Total funds Income and 0ndOnts Oonalions and a¢jeS Charitable adiwties Other trading activitss Other income 605.513 31.031 51,802 318.689 ¥24,202 31.031 78.080 765.935 29.258 82.389 7.312 26.278 Total Inrne 688.346 344.7 1.033.313 884.874 Expendilure Expendiluie on raisry fvnds". Costs of rai8ing donations and 423.279 171.053 132.874 212,093 556.153 383,146 ExpendIre on thwilable actrlths 10.11 Total expendfturn 407,412 594.332 344.7 939.299 867.858 . Net Income and net movement In thnds 94.014 94,014 17.016 Reconclliatlon of fund# Total brougm forward Total funds canied f07wanl 168.6 168.600 151.584 166.600 262.614 262,614 The stemert offwwial r¥itJes al gains and kwes re(>)gni59d fft th8 year. 12
Rugby League Cares Company Limited by Guarantee Statement of Financial Position 31 December 2021 2021 2020 Flxed assets Tangible fixed assets Heri¢age a$set$ 16 17 10.064 352,855 362.919 5.135 352.855 357.990 Current assets Debtors.. due within one year DebloTS." due after more than one yEar Gash at bank and in hand 18 39,453 11.925 452.377 112.286 22.525 212.436 347.247 503.755 Creditors: amounts falling due wlthln ofte year Net Current assets 19 487.IAO 319,637 27.610 385.600 16.695 379.614 ' Tolal assets less currert liabilities Credltors: amounts falling due after more than one year Net assets 117.0 217,000 2K2.614 168,600 Funds of the charity Unrestricted funds 262,614 168.600 168.600 Total Charity funds 2V2.614 These finarKial statements re approved by the trf)ord of tnJst*s and authorised for issue on 28 ', July 2022. are Signgd on behall of the bowd ty. Timothy Adams MBE Trusl8e 13
Rugby League Cares Company Limited by Guarantee Ststsment of Cash Flows Year ended 31 December 2021 2020 Cash flows operating activit Net inwne 94.014 17.016 Adjustments for. Depreciation oftangible thd assets Acmied expensesl(incomel 4.269 212,558 1,9 (44.4661 Changes iii.. Traile and other debtLYS Trade and other crwJiior5 84,297 (146,599} 248.539 248.539 (23.302) 53.700 Cash generated from opat#S Net ca¥h from owatiw xlNifies 4.917 4.917 Cash blows from Investlng athltles Purchase of tarvJble assets Net ¢ash.used in rnvestirKJ tivities (9,198) {9.198) (4,781) 14.781) Cash 11 financing ath-rtms Repayments of t0ng$ Netcosh frINn fmncing adivities 1.000 1,000 . N•t ifftcfèase In ush and cash equivalgnts Cas'h and cash equlvalents at *lnning of yoar Cash and cash equivalents al end of year 239,941 212.436 1.136 211,300 452.377 212.436 14
Rugby League Cares Company Limited by Guarantee Notes to the F.inancial Statements Year ended 31 December 2021 Generdl Inforn)atlon The charity is a publ benefft erth arKI a privats ¢Thnp8ny limited by guarantee. regled in Engtand and Wales and a registered chaity in Engla"nd and Walgs. The address of the regstered Offi i8 Univw5ity of Huddersfld. Queensgate. HLJderSf, HD130H. The charity is a public benefft entity. I Statement of compliance These finala7 stements have been Pryj bn c(Thphanre with FRS 102. The Financial Reporting Standard appl in the UK and the Repub of Ireland,. the Statement of Recommended Practice a118 to th#re$ preparing the accounts in accordance with the Financial ReIng Standarf applKable in the UK and RePUbr of Ireland (FRS 102) (Charities SORP {FRS 1021) and the Companies Acl 2006. Accountlng pojlcles Basis ol preparatkn The finarla1 statements hawe been prepared on the histori¢21 cl1 basis, as modifi&J by the revaluation of certain finarKial a5s and liabilits and investrnent prCyts. measured at fair value thrgh income or eywditure. The financial statents are prepared in ¥tsding. whh 15 the fUlOal currency of the entity. Going ¢oncom There are no matal unc8rtai alul th2 thaitys abilty to ¢wtin. Jefflents and key Sou05 of estimation uncwtaliity The preparatron of the financial ststements requires marement to make judgements. esiimates and aSsumpnS that affect the amounts reported. TTrwe estimates and judgements are continually reviewed and are based on exper[en and other factors, including expe¢tatKmS of fulure events thai we belteved to be reasonabte under the ciruJmstarKes. Fund accounting Unrestricted fvnds are wailable for use at the discretion of the trustees to fvrther any of the d)aritVs purposes. Designated fvnds are unrestrthd funds earn[1 ty the tfusI&s for particltlar fvture project or c(ynmitment. Restricted furth are subieded to restrKliorts their expenditure dttlared by the donor or through the temis of an appeal. 18
Rugby League Cares Company Llmited by Guarantee Notes to the Financial Statements (t Year ended 310ecember 2021 AG¢ounn9 potIeS Incomlng rnsources All incoming resources are included in the statement of filnCial activilw when enb"tknient has passed lo the Charity: it is probable thal the ecorn)mic befits asscthgted th the transaction will flow to the dbarity and the amount be relily measured. The folknwirvJ speufic polioes are applEd to partular¢ateges of wKixne'. gffi. reeepl is probth and lis amount can be meawred reliab. regacy income is recognised then reyt ts prnbable and entIwt is establi4hed. income fr(m don goods 15 measured at the far value d the g¢xMJs unless this is inprath'cal to measure reEw1. in ¥thich ease the walue ts derived from the cost to the donor or the estimaled resale valLbe. Donated facAitw and seNces are rwnised in the actt¢unts when recewed rf the value can be reliabty measured. No amounts are induded for xKome from contracts the suppty of sèrvw is recognised with the delNery of the contra&ed service. This is cla5sifd as unrestrKèd funds unless there is a contraclual requirement for it lo be spen ona r purpose nd"reltrn"ed"rf"unspenlin"whichTaSe-_ . R8sources expendod .. Expendrture is rwnised on an ac¢nMls basis as a lthlty is licurred. Expend"rture includes any VAT whh cannot be fvlty fecovered. is classrfd under of the statement of fir0la1 a¢Xwiknes to v4hth li reLgtes.' e>yditure raising lunds irdudes costs of all fundraising acti¥itw, events, non. dwrtable trading activit. and the sale ofdonated g(MyJs. eY91bJre on charilabie thits irS all cosls incurrwJ by a charity in undertaking acbvities that further ts chaiitable avns for the benefit of its beneficiaries. including those suprM)rt costs and costs rektr.ng to thp governance of the chaTrty to charitab aclmties. other expeThlitiire in¢hths dl expenditure 15 neitheF related k> raisirffJ funds for the charity nor part of its ewditure on (rtable a(thiiw. All costs a all<Kated lo expenditu Catego refiecting fv use of the resource. Direct costs attributable to a single athity are allocaled dilY to that activity. Shared costs are apportioned betsen the activitRs they conlribute to on a TeaS0rbIe, juslifiable and C¥S$tent basi%. Tangibl• assets Tangible assets a nilialty recClay al eosi and $ubsequentty stated at cost less any accumulated depclaOn and impalmit k)sses. Any tsngible ass 12rried at revalued amounts are recorded at the fair value at the date of revaluation less any Subsequent accumLtkled depreoation and svbsequent accurnulated axpainnent losses. 16
Rugby League Cares Company Limlted by Guarantee Notes to the Financial Statements (etintintse4 Year ended 310ecember 2021 Accountlng pollcles f¢iitnU¢ Tangible assets (¢onbftuedJ An increase in the carryNig amcxjnl of an asset as a rtsult of a rwdluatton, ts recoanised in other recogntsed gains and105ses. unl8ss il reverses a charge tor vnpairn8nt that has previou5ty been recognised as expenditure within the statement of fin(ma1 a"eS. A de¢Tea5e in the carying am1n1 of an asset as a resum of rwaluiwt. is rectrJnised in other recognts&l gains and losses. except to 1¢h it offsets any prevK)us revaluation gain. in whKh Case the h)ss is shu•vn within other recognised gains and b)sses on the statement d firwmial acti¥itse Depreciatio Depreciton is cakulated so as to wriie off the c4)st or valuabon of an a59e( less its sIdUal value. over the useful enOmiC life of that asse¢ as folim". Office equiwient 25% strat line H?rllage assets eritage assets measured under the cost merflel are reerJnised initialty recorded at acqui8ttf•n cosL and subsquendy stated al cost less any &cumulated depreciation and IM1)ent losses. The statue wl1 I be maint8ined in as near new condrtKJn as possible repairs, should they be needed. carried wl proMi)pty and professionally. The colWkJn of hisloric d¢xuments and . Mabilla were capitalK%ed at valuabon. Herrtage assets are reviewed annually, for impairment and the cost of any impaiment will be recojnksed in the Statemenl of finarKial 1vIlieS. . Where irrfoTmM)n on the cost or vahje of an assel 1$ rK)t 8¥ailable and cannot be obtsN)gJ al a ost which is comrnensurnte with the benefft$ to users of the financial stslernents. the asset shall Impalrnient of fixed asets A rewew for IndilOrS of wnpainnenl is carrpd out al each repjiting date. with the recoverable amount bng estimal&J wl)ere such indicators st Where value exceeds the recoverable amounL the asset FS impaired accordingty. Pttor impaim)ents also revIevd for Psible revwsal al each reporting de. For the purposes of bmpaimrll testing. when il is not possble to estNnate the recoverable amount of an indimdual asset. an estimate bs made of recoverable amount of the cash- generating unit to the asset betongs. The cashneralg unrt is the smallest identifiable group of assets that includes the asset and generates cash that largety independgnt of th& cash infvws from (her a85ets orgroups of asset For Nnpaimient testirvj of 9dWl. the goodwill acquired in a business cthxbination 15, fr¢¥n the acquisilron date, allocated to eah of the cash%enerating Units that are expect to Lnefft from the synergies ol the combination. iFresFectNe of whether othei assets or liabilrtw of the charity a as$igned to those units. 17
Rugby League Cares Company Llmited by Guarantee Notes to the Financial Statements (conthuty Year ended 31 December 2021 Accounting policies (r(¥rf&Jr•¢O Flnancial Instruments "A financial asset cv a li)ilty is rwnised only when the chaiity beurn a party to the ontractual provi$)n5 of the instrument Basic financial instNmerts are initialty fwnwl at the am¢xml recep4ab18 or payable including any related transaclion costs. Current assets and cuThent liabilities are subsequently measured at the cash or crther considefalion expthd to be paid receIed and not discounted. Where investments in Shares are pubw traded or Ihev fair value can otherwise te rneasured reliably. the investrnent is Subsequent measured at fair value with changes in fair value recognised in Irome ar eywKliture. All olher suth inwstsn" ents are subsequently measured at cost less impairment Other financial instruments, induding dewatNes. are iniknalty recc¥Jnised at fair value. unless payment for 2n assel is defeThed beyond rKwmal bune$S term5 or financed at a Tate of interest that"is-not"a"rnarket.rate-. in"whth.caSe.the.assel-i>mea5Ured.at.the.presentarf_Ihe futu pay7nents discounted at a rnarf(el rate of urterest for a sNnitardebt instrwnent Other financknql ItrUMents aFE subsequenuy rneasured al fair valu8. TAryth any changes recognised in the slatement of finanrial aCti¥e$. with the excepti of hedging instruments in a designated hedging rel104). Financial assets that are measured at cosl or arnOrtiS cost a reyipAKd for 0tIVe evidence of rnpainnent at the end ol each reporting date. If therE is objedive evidence of Fmpairynent, an impairment foss is recogni%ed under the appropriate heading in the ststement of financkil actvibes in which the iniil gain was Wlmsed. For"all equity instruments regard of sIgnff. and other ffftancial asse15 that are individually signifKant. these are assessed indiwduauy paIent Other ffinancral assets are either assessed indi¥¢dualty or grouped on the basis of similar credit risk tharacteri. Any reversals of imwmient are recognised hnmedwtety, to the exlert tt4t thè rewsal doès not sutt in a ca(rying aUnt of the fwwncial asset that exceeds thg caryirg would have been had the impaimienl not previousty been re&3gnised. Defined contributlon pl•ns .Contributions to defined conlribubon plans are rec(¥Jnised as an ewense in the in which the related serviee is prowded. Prepaid contributions e recc8nised as an asset to the extent that the prepaymmt TMII ad to a redu(Aion in future pasrynerrts oi a osh refvnd.
Rugby League Cares Company Limited by Guarantee Notes to the Financial Statements (ctintrwe Year ended 31 December 2021 Accounting policie5 {c Deflned contributlon plans (eotrkn When eontrknrtKins are not expected to be s¥tled VAlty within 12 months of the end of llie reporting dale in which the empbyee5 render the lated seryts. the [bilty is measured on a disunted present Wdlue basis. The urr*•inding of the is recognis&J as an expense in the pewd in which it arises. Limitad by guarant•e Rugby League Cares is a CoMY Iwnited by guwantee and aCCo1n9 (foe5 not have a Share capital. Every member of the company undertakes to sh amounl may be required not . exceeding £1 to Ihe assets of the ¢harilable ccmpany in the event of its bwng Y•r1 up while he or she is a rnber. orwithin one year after he or she ceases lo be a mnbel. Oonations and legacles Unreslricted Reslricted Total Fund$ Funds Funds 2021 Donatlons General donations RLtgby Football League Limiled Movember The Francis Arthur Bfookes Chwitable Tn Oddballs University of Huddersfieb 126,143 471.870 126.143 471,870 126,362 126.362 7.500 Grdnts Lottery Grarrt Sport England- Back orsidti NHS grants Offload 87,232 87.232 60,825 44.270 60.825 44.270 924.202 605.513 318,689 19
Rugby League Cares Company Limited by Guarantee Notes to the Financial Statements (¢thitwe Year ended 31 December 2021 Donations and legxiw Unreslricw Resiiict8J Tolal Funds Funds Funds 2020 Donallons Genefal donations Rugby Football League Limited Movember The Francis Arthur Brooke5 Chwitabb T1 Oddballs Univerytsty of Huddetsfiekl 46,795 400.000 46,795 400,000 62,000 20.000 10,000 8,000 62,0 10.OIXI 8,000 Grants Lottery Grant Sport England-"Badt sje NHS grants 72.551 146,589 72.551 146,589 476.795 289.140 765,935 -Charitabl&adbvlli¢s Unrestrthd Tolal Funds Unrtstsiaed Tdal Funds Funds FuThYs 21r20 ' A¢bvil* income 31.031 31.031 29.258 29.258 Other trading actlvilies Unrestrthd Restiicaed Total Funds Fur Furvjs 2021 Furllraising eNents . Lottwy raffle Membership scheme ' margement fees 20.598 2,055 11,149 18.OCKI 26.278 46.876 2.055 11,149 18.0 51,802 26.278 78.080 R85trided Totsl Funds Funds 2QO Ftmds Fundraising events Lottery raffle Membership scheme Management fees 21,958 2.189 11,211 12.000 35.011 56,969 2,189 11.211 12,0ty) 82.369 47.358 35.011 20
Rugby League Cares Company Limited by Guarantee Notes to the Financial Ststements (¢ontin Year ended 31 December 2021 Other Income Unre$ted Total Funds Unre5trthtl Total Funds Funds 20 Funds 2020 Job retention scheme gra 7.312 7,312 Costs of raising donations and legaci Unrestrrcted Funds RestrKted Totsl Fund$ Funds 2021 Costs of rasing donb)ns and 98e$- Grnr)ts 423.279 132,874 556.153 Unre5trtcted Restricied Total Funds Funds Funds 2020 Costs of raisin9 dorkalion$ and legacies- Grants reeetvable 324.256 136,190 460.446 Welfare support staff sts of £171,726 {2020.' £115.817) are uKluded in the above figures. 10. Expenditure on charitable athltlgs by tsnd type unreStrted Restricted Total Funds Fund$ Funds 2021 Grant maki 166.253 212,093 378.346 4,800 383.146 171.053 .212.093 unrestr[¢ R8icted Total Funds Ful$ FuThgs 2020 Grant making Govemance costs 214.431 5.020 219,451 187.961 402.392 5,020 407.412 187,961 In ct)sts of raising donath)n5 and 18gacies - Grants re¢wble {nrAe 9) indudes we support staff eosts of £171.728 (202Q. £115.81n. 21
Rugby League Cares Company Limited by Guarantee Notes to the Flnancial Ststements Year endad 31 December 2021 Grnnl ndIng GownarKe Tolal fvnds 2021 Tolal fund 2020 Grant makirNJ 378,346 378.346 4,800 402,392 5.020 4,800 378.346 .4.800 383.146 407.412 12. Analysls of grdnts 2020 Grdnts dlstrlbuted Club Foundati1 dk%tributions Hardship grants Education grants 22,199 7.575 29.876 104.669 30,574 30.307 -59..650-165..550-__ Total grants 13. Net Income N8t ineune is stated ts charyFngl{credknNJ)". 2020 Depr8ciatw)n oftanglAe T1 assets Fees payable forthe audit ofthe financial *ateme Accountancy le85 4,269 2.325 2,475 2.325 2.69S 14. Staff costs 2020 Wage5 arKI salat Srxial security costs Empbyef contnbutions to penshjn plans Other employee beneffts 395.930 37.585 14,844 8.590 268.065 24.295 7.790 7,070 307.220 456.949 22
Rugby League Cares Company Limited by Guarantee Notes to the Financial Statements (Ctythuedj Year ended 31 December 2021 The average head count of empbyees during the ye8r was 9 (2020.. 7). The age number of full-time equivalenl employees durirpJ the year is analysed as follcA¥s: 2021 No. 2020 Admini$tratK The number ofanpbyees wlK>se rEmuneration forthe year feu wilhin the follthving bands. re.. 2D21 2020 No. No. £70,0 to £79,999 15. Trust•e r•mun•ration and wJ•n No remuneraiion or othw ben* from Trent with the diaty a related entity were receivejj by Ihe trustees. Durtng Ihe year tsustees reCepd ftwnlr¥ed expenses of £109. 16. TangIle fixed assets Offlce equlpment At 1 January 2021 Addon$ 7.878 9,198 17.076 At 31 Docember2021 Dèpyeciation At 1 January 2021 ' Charge for the year At 31 December 2021 2.743 4.269 7,012 Corrylng amount At 31 Decembef 2021 10.064 At 31 December 2020 5,135 23
Rugby League Cares Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2021 17. H•ritage assets The ttage assets ¥Klude a bronze 51att at Wemw, vjhth is hekl at wst Sports mwnorabilia wefe valugj in 2013. The diredots confinn that bcrth of thè heritage assets do not require any impaim)enL Heritsge Heritage assets held al assets held al valuation Cost or Val110Th At 1 January 2021 and 31 Dètembor 2021 Accumulated depreciation At l January 2021 and 31 Dec•mbef 2021 Carrying amount At 311)ecember 2021 295.105 57,750 352.855 295.105 57.750 352.855 At 31 Dwernber2020 295.105 $7.750 352,855 18. Debtors Debtors falling due within one y are as.ftAItrws: Trade debtors Prepayments arKI accftd inc(xne Loans Other debtrys 62.604 4.915 600 44.167 6,379 28.110 39.453 112,286 Debttys fa]ling due after one >par are as fr)Ilcths'. 2021 2020 Loans Other debio 1,925 10,000 2.525 20.000 11,925 22.525 19. Croditots: amounts falling due TAthin one y•ar 2021 2020 Trade creditors Accruals and defeTred incor Social sExurity arKI othertaxes Othw creditors 35.000 163.294 8.843 112.500 37T.359 8,800 100.SX)1 467.10 319,637 24
Rugby League Cares Company Limitsd by Guarantee Notes to the Financlal Statements {coJ¥thued) Year ended 31 December 2021 20. Crgditors: amounts falling due after morn than one year 2021 2020 other CltorS 117.OLK) 217.000 21. Deferred Income 20 2020 Amount deferred in 327.976 129.443 21 Penglons and other past-retlrement bènefits Dellned contrtbutlon Pn$ The amount reccgntsed in income expenditu a5 an expense in relation lo defined conlrbLrt¢on plans vras £14,844 {2020'. £7.790}. 23. Analysls of Charftable fvnds UnrKtrlctsd funds At 31 Dfyumber 1 January 2021 IncLYne Exwditure General funds 168.W) 688,346 {S94.332> 262.614 31 December 2ifdO 1 JaTrU 2020 Inc4>me General funds 151.584 560.723 1543,70n 168.600 Restrict•d funds At 31 Dgcembfrr 2021 1 January 2021 Income Expenditure Re51iTcted Fund 344.9S7 {344.96n At 31 December 2020 At 1 jUary 2020 Income EXpd(ure ResliTcled Fund 324,151 {324,151) 25
Rugby League Cares Company Llmited by Guarantee Notes to the Flnancial Ststements Year ended 31 December 2021 24. Analysis of net assets betwe•n funds Unreslricted Total Funds Funds 2021 Tangible fixed assets Heritage ass Current assets Creditors less than 1 year Credrtors gre*er than 1 year Nel assets 10.064 10.064 352,855 352,855 503,755 503,755 {487.0) {487,0601 {117.000) {117.0001 2S2.814 262,614 Total Funds 2020 Funds Tangle fixed assets Herrtage assets Current assets Credrtors less than 1 year Creditty5 greater than 1 5.135 5.135 352.855 352.855 347.247 347.247 {319.63n (319.63n (217.000) (217,000} 168..600- 25. Anatysls of changes In not debt ' At At 1 Jan 2021 Cash IIM 31 Dec 2021 Cash at bank and In hand 212.436 239.941 452.3TT 26. Rolated parties The Rugby Fo)tball League ts a ¢J&Jtor to the charity for £38,11012020.. £64.167) as well as r•Jitord the chatity lor £217.0(K)12020: £317.000). The RFL Benevolent Fund. has ctsnmon tru. vrds a creditor of Rugby League Cares for £15.iJ)012020: £12.5LWJI.