COMPANY REGISTRATION NUMBER: 8172940 CHARITY REGISTRATION NUMBER: 1150763 Rugby League Cares Company Limited by Guarantee Financial Statements 31 December 2023 SUTTON MCGRATH HARTLEY Chartered accountants & statutory auditor Queensgate House 23 North Park Road Harrogate North Yorkshire HG15PD
Rugby League Cares Company Limited by Guarantee Flnancial Statements Year ended 31 December 2023 Page Trustees, annual report (incorporating the direL#orfs report) Independent auditorfs report to the members statement of financial activrties (including income and 8xpenditure account) ststement of financial posiiion Statement of cash flows 10 15 16 17 Notes to the finandal statements 18
Rugby League CaS Company Llmftod by Guarantse Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 December 2023 The trustegs. who are also the directors for the purposes of company law, present thelr report and the financial statements of tha charity for the year ed 31 December 2023. R•f8Ygnc• and admlnlslrativo d8ts11s Roglstored charfty namo Rugby Leagu8 Cares Charfty roglstratlon number 1150763 Company reglstratlon number 8172940 Prlnclp•l offiG• and reglstsred UnNersity of Hudder8field offlc• Queensgata Hudder5fd HD13DH Tha trustges rirnothy AAl8ms MBE Davrd Hlnchliffe Nicola Frampfr Karen Moortw)use Nev[1 Smith Jane Walton Kevin Slnfield OBE Beth Suldiffe Gary Hethorrnglon Stuart Taytor Wthria Sinar (Resed 1 June 2023) (Apwlnted 27 January 2022) {App)Inted 28 April 2022) {Appointed 1 June 20231 {Appointed 9 ALb3usI 20231 (ApFM)inled 9 Awusl 2023, RaSThed 30 April 20241 Audltor Sutton McGrath Har Chartered accountants & statuw auditor Queensgate House 23 North Pa Road Harrogat8 North Yorkshtrn HGI 5PD
Rugby League Cares Company Llmlt8d by Guarantse Trustees. Annual R8POrt (Incorporating the Directorfs Report) (¢onthu•dJ Year ended 31 December 2023 structurni govemanG8 and managemont Th8 Tntea8 are appolnted and removed from otfice by a rnaity of the Tru8tees of Rugby Lwue Cares. The Trustsos act a5 key managerwt per80nnel the Charfty, and are responslbl& for the day lo day runnlng of the Chanty. New trustees or8 chosen a vlew to ensuring that the Board contsln8 an approprfate balance of experience r8levant to the requirements of the cperations of the Charity and there is a training policy for naw tNstoe8. Al Iruslees are updated on changes in poll¢y and law as thgy adse, as advlsed by at The Rugby Football LeagLte IRFLI, extemal auditors. and bankws. The Board of Trustw alms to meet quarterty to meet the on¥ng commlbnerts of Chadty. Day lo day management of Rugby League Cares is handled by ts gener81 m8n8ger, Chts Rostron. Rlsk managemont During tho financlal perh)d the TFUSt088 have rev the major risks to whlch the Chartty . exposed, particular Ihose relaled lo the fin8rKes of the Charity. The Tru818es have considered the approprfate pcAidè8, procedures and systems aTrJ are confident that they are 8dequat6 to mfjtigale tha Charfvs èxposur9 to the major risks. The Trustees ensure Intemal finandal control i% malnlained by havwig a 8yStem of period management Infom)ation repx)rts, clear administrative and ftnoncial procedures and d88r Ilnas of accounting. No fundamental weaknesses in systlIS and contrds have been identified in the period. The Trustees con51der that on Intemal audit function is not required based on the relauve stze of the Chadty, the rlsks Identrfled, controls in pla to mltigale these rtsks. In the opinion of the Trustees, the Charfty has ensured that urKlèr nomial oJrKlfth)n8, rtsks are mRigatad to an 8cLeptsble lav61 In Its day lo day op8ratkins. Obloctlvgs and aGtlvlttas The objethes ofthe Ch8dty as set out in th& trust deed dated 11 February 2013 are: Organlslng or providing asSIstan In the organlsalon and provision of facilTti8s whlch will enable and encourdge pup115 of schools and unN8rsiti8s and Thmb8ts of youth organisation5 in any part of the United King(Jom or other foreign lurisdidion to pL4y rugby league and other games or sports and thereby a55iSt In ensurfng that due attention is gNen to the physical educatK>n and developm8nl of suGh puplls. as w811 as to the development and occupation of their nlnds. The promotlon of Gommunlty parUdpalk)n In healthy recrean. In particutar by the provlslon of such financ4al and other assistan a5 the Tn5slees shall deem fft for th8 provlslon. establlshm8nt, development and Improvement of facilttles for the of nbY ague lor rugby league In )nJunctton wth other sports). Advanang the edu¢•tion of the publlc at largo in all mattws relallng to the heritag8. hk81ory and development of Tugby league and Its arrte¢8dents.
Rugby League Cares Company Llmlted by Guarantee Trustses. Annual Report (Incorporating the Directotrs Report) {¢ondnu Year ended 31 December 2023 To provlde financial assistance to persons vtho play or who have played or who atg or have beon associated wtth the game of rugby18ague in the Unfted Kingdom or other fOIgn jvrisdiciion and who are in need of support by reason of povety. age or physical or mental infimihy or disability. Publlc benefft The Trustees are aware of the Charity Commissk?n's advice on Ch8ritigs and Public BenefiL The Trustees confim that they have referred to the guidance ntaIned in the Charity Commission's gengral guSdan¢% on pullic benefft when reviesving the Chatrvs aims and objectives and in planning luture acliviti8s for tho finandal p10. The Charlty wlll strfvo to provtdg assthnce to peoplg asslxiated wllh the sport of Rugby League by helplng them to lead g p05rtfve and heamhy lrfestyte thrrugh the delivery of hkJh quallty sports, educallonal and heaith based 8cUvltlos. It wll achleve this by )nIInU1ng to concantrale on the key areas, whith ar8.. To supwrt Rugby League at 811 els, partitlarty for those Ihat play, have played, njn or have previously run the 8POrt al a prof888ional level. - To use Rugby League a8 a force for p)5ftive behavboural ¢8nge and m8asurable improvements lo Indfvldual health and wellbdng. particularty vrith Ih05e INiThJ in coMmuneS near lo Whe th8 sport is played and most affected by pc(ff soc*>eCormlC cIrcumstan and life OFPOrtunltles,' - To u88 Rugby Lwu8 to Insptre greater particlpallon n physl¢xl actslty.. - To develop suffiderrt finances to enable th0 pernnent 8eriou8 inJuries assistsnce when breakthroughs In mlear treatsment owjrs. - To use the unKrue history of thg sport to inspire cornmunit to leam rnore abrt Rugby League. thelr community and the people that havo lived and worked Ihgre in Ihè past - To use Rugby League to re8ch and seTve the widest and most diverse audienc8 posslble in arLs arKI ullural activities. breaklng dchvn borTlers to soci81 groups not traditionally associated wilh museums. arts and cuttural actvAtles such as danc8 and other arts forn. - To encourag8 greatgr Interest In Rugby League either as a player, sp8ctatr or vlth¥er.
Rugby League Cares Company Llmfted by Guarantse Trustees. Annual Report {Incorporatlng tho Directorfs Report) le Year anded 31 December 2023 Achlovgm8nts and porfomwn TTUSte8s noted the contlnugj progress of the charity across all 8r8as In the year. Funds and r8SOUTh8 were incr8ased lo successfvlly ffijlfil the charitS oty8¢Xfj$ and delNer posibv8 Cmjtcomes for peop throughout tho sporL 2023 marked the fin81 year of the ffive-year agrgemgnt belween the govemlng tM)dy and Rugby League Cares. Negotiations with the sporfs goveffling W commenwl with a fo(yJs on the charity's continued role wtthln tho SFrfrt Partl]aty in relation to the provlsion of player wellbeing and welfaro. The execUve$ experience of delNering elIbeing and walfare to Ihe spx)rfs players would be InvalLtable in the cre8t¢on of a new agreement th8t WOU commence in 2024. The govemance, stnJctur8 and performance of ts sporfs pkyer wellbelng 8nd welfare prograrnmas was analysed In detsll. the introduction of new measuring tools. Inctudlng a quarterly dub audrf(. The audll results are consequential for dubs as trY affect satary caps bvels and central funding dKstribuOons for cx)mpfiance and nonwcompllance. Thls prov8d to b8 an important step forward for the sport and has resu]tgd in new levels of con81st8nGy In th8 prvvislon of SUFW)rt for pkyers. RL Cares recognised the con¢ems pk3yers farAd around the ntinUIng devehjpments and discussions in rglations to ¢oncussion and brain health. The hIghrOfi nature of the topic has created anxiety amongst current and fomer players. Th18 was hlghlighled by the cose of 8 promlnenL f(mr Sheffield Eaglgs player orKi Laèds Rhln08 coach who has been diagnosed Ia-ChangIng neur041egenerative disease. Our experience wong 8longside Mick and his p8rtner wompted the charity lo consider what more can be done for playe and th8ir families Slrffering slmdar thallenges. From thks, a new Brain H8aRh Fund programme was launced, focuslng on fundraising and careful wnsKleration of the types of SuPrt tho charfty could provlde to allevlate hardship and distress. Thi8 was an Important thame for the charity in the latter part of 2023. Stralegically, thg focxjs of RL Cares remainfyj th8 same: to In(¥ea5e the fvnd5 and resource8 avallab to allow the charity to fvlfil ro vAth players arnj the sport's cyjmmunihes. Income levels were Increased 2023, and a record atrK)unt of fvjnding was invested in player wellboing and welfare. Player wellbelng and wglfare Throughout the Sasl five years the SE has m8de remarkable prcYJress in the defvery of wellbelng and weware for people across all sectors of thg sport and its communNles. RL Cares, wong alongside the RFL and member clubs, has playl a central role ni adershIP and managem8nl of th858 key developments. Tho chaty has also b8en 8bte to fund new actIV&S and $6rvic8s that have kept up wrth the growth ofthe women's and wheelchalr etitionS. The m05t sionmlcant and posiuve dng0 has been a shfft In the way sgrvkes ar8 rrtovided to playets. a move away from a model of delNery that supported people when they presented wlth a problem or crfsis to a wholevperson approach that enab players to ath)pt Posrfive changes within their own Ilves and be more suecessful on and off the pltch. Through Its own fundraKsing activities, the charlty has irwested In new ro* and resource5 that a also delivering better outcomes for the sporys wdlbelng programme. This Indudes the appointment of a dedlc8ted Transition Manager, a Wellbelng Curriculums and Prowm& Manager, counselling and therap8utlc servlc8s, mentors and wellbeing and welfare officmrs.
Rugby League Cares Company Llmltsd by Guarantee Trustees, Annual Report (Incorporatlng the Directorfs Report) Year end8d 31 December 2023 RL Care8 also provldes wellb8ing surport to pFayors Involved In the England Performance Unlt and England Community Llons: the charitys Offir¥ are rthv embedded withln the England men. women. whe8h81r and communlty squads and are regarded as valued aThJ IMpt members of the inlemational prcgrdmmes. The avallability of education and training grants has been slgnffican1 improved. The offer now Includes the opllon lo apply for a contribution tOW8rds unIvety degree qualifications. AppliGatlons and swards for education grants hav8 ri88n wgnrfkanb¥ as a resulL The successfvl developmènt of the charity's reLgttonship and pathershlp clubs has been 8 particular highlight of the last fve yèars. Every full-timg club is now compllant with the sporvs wellbelng and welfare polw. Player Welfare Managers are fijlly qualffled all posse5slng a Level 3 Coun8elllng qualthcation. This step has eqijipped Playèr Welfare Managers to buikl effective and p0sve relalionships wmh players and their famSlles. Worknng tcyether wrth the dubs and the sport there is now an ongolrYJ commihmenl lo conunuous professional devebpment for all wellbeiro and weare faclng staff. The ch8rity recognises tha commitrn8nts rne by clubs. the RFL aThl Rugby League Commerclal and 18 gratsful of their ongoing comrnilmenl and supkJrL Communlty RL Cares also celebrated anothor fantastlc year of sUpng communibes within our lowns and cit188 In 2023. We contlnually strlve to cre for the people who fNe, wk and play In the vlllag88. towns and clttes wherever rugby league pl8yed. Thi8 incknles all the men. Isren 8nd chlldren whose Iivos are touched by the power of sporL Ahead of tho Game Fund6d by Movember, we continued to Sca and grow th8 lrfeffirnlng Ahead of th6 Game programme. RL Cares man8ged the growth of the programme throughout 2023, resulting in mental h&allh and reslllenc6 èducayon to over 15.0 young athletes. thelr parents and their coaches. We tralned, funded and supported four MMunIty sports foundations to deliver the programme, focxjsing ¢)n aréas where mental health negds are greatesL Fundlng from Movember Mll enable a fijrther eight communlty foundations to (>)rne onboar(I to deliver the prcgrdmme in 2024r25. RL Carg6 for NHS Our Rugby League Cargs for the NHS prcsramm8 conlinLted to make a hug8 dlfference to the lives of NHS employees across Cheshire. MerseyEide and the North-west. In 2023 Paul Wood and our dynarni¢ tsam of fom8r professKJnal rugby league professionals delivered support for over 5,000 NHS frontline workers. Our programme delivers tx)sitN8 behaviour change within area5 suth as stress and coping. positive relationships, s*> and buiklirvj resiller.
Rugby League Cares Company Llmlted by Guarantse Trustees. Annual Report (Incorporatlng the Dlrectorfs Report} {¢c¥thtM Year ended 31 December 2023 Offload RL cares also delfvered Its acdalmed 0ffl08d mentsl fitness programm8 to many other rKofe881ons; focuslng on those big employers within rugby league communies where mental heath thallenges are hlgh. In 2023 w8 contlnued to focus on the (nstruct)rt Industy, prodIng Inten88 Inlgrvenuons to ovor 800 construclion workers across flmis such as lfjer. Murphys. Drax. Morgan Sindail and SSE. Other support to large employers include5 with Howoth Alr Teth. Clty Fbr&. and YMC The chartty 8180 SUPWrts inL¥easing numbers of njgby league $upp)rtors as offk)ad programmes continue to be funded and run partnership vrilh Warrington Wolves, Leeds Rhinoy, Fgatherstone Rovers, Calderdale Community Trust arKI Sheffidd Eagth. The programme 17 grow further in 2024125. We havg al begun to Sup nwby Wue people Mfyirf(Ing wtthln Social care through a meaning1 partnership with Aspire CBS. We are plloting the roll out of tslltyed mental fithess ses$bns alongside onePtone wellbeing mentoring wtth a varied ¢xfyhort of social care staff. Corg to all of our wJrk to support our communrli8s Is genuine partnwshlps. These partnershlps enablg th8 charfty to grow our work and support more and morg peopk8 each year. Heritage The charity entered into an In-prindpal agreem8nl yh wan council to undertake a f8aslbllty study as to the viability of establishing a museum project at the WBJan Lrfe bullding. Th8 consultants reported that the project would ba feasible subjact lo th8 devek)pment of robust plans fcr govamanc* and sustainabilty. Subject to the report the charity has commthient to worklng with the authority to developed lunding apiGat)nS to the relevant funding provlders to support the creatlon arKI devepment of the museum. Fundralslng and events Fundraislng from events throUght the year proved to be successfrjl. Th8 year startsd wilh a successfijl Preshdents Boll attgnded by the BBC broadcaster Clare Baldlng CBE arKI the Speaker ol the House of Commons. Slr Lindsey Hoyle. The tharitys annual bike ride took p¢8 in France alongsldg tha French Rugby League federation 8nd clubs. The year concluded th the hugety succes8 'An evening with Kevin Sinfield CBE.. Trustees r&ognised that the succ8ss of the events linked with the developing reL9tionships and supp¢Jrt of pr(Kninent personalllies and are confident that this wlll be a recurring feature moving foNMrd. Plans forfuturn p•rlods The trustees note the wndnued growth of the charity and the 8ubsequ8nt impact of ts work on our key beneficlaries and mmune5. In respect of the ongoing success arKI achigvements the charity rem81ns fO8&d on ils strategic objective of generating nv)re ineome and resource¥ to enable the oryan15atlon to deler more in mLYe irnp8cthJl ways.
Rugby League Cares Company Llmlted by Guarantso Trustees. Annual Report (Incorporatlng the Directorfs Report) (wniinuodj Year ended 31 December 2023 Flnanclal rnvlew The Charity mad6 grants of £84.263 In the year (2022: £94,076). The 8pIuS for the year anded 31 December 2023 wa5 £140.07612022.. £236,856) leaving the Charlty wlth not assets of £639,546 at 31 December 2023 {2022= £499,470). The results for thè financlal pericxl are set cjjt in the Stslement of financ481 aclNitles on page 16. The Charity primarity relies uw)n charitable grants. txmmeroal parlnershlps. Ihe mernbership schgme and voluntsry donations to support the Charlty obJ8cUves. The Charfty Is exempt from the requirement to prepare a strategk report on the grounds of Its slze In accordance wlth the Companies Act 2006. ResoN•s poII¢y 11 is the p)licy of the Trustees for the Chartty lo maintain unrestrict8d fvnds of al least one month's management. admlnlstration and supry)rt 1>)sts. Unrestricted fvnds at 31 D8c8mber 2023 were £639,54612022.' £499.4701. The Charity is Committed to raising the awareness of Its activities. and wSlh its trusleos having a k)t of experience in Rugby League. are well ptaced to promote 8W8reness in dubs around the county. Grant making pollcy Tha Charfty ensures that grants ?rded (ontrtbtrte lo tho deltvery of Its obigcdves and prForities by the applicatson of a rgvI8w 8nd assessment process de5igngd for this purpose. I grant ap1¢atIonS aro revlewed to assess the ellglbllliy of th8 applc8nt organ18atlon and th8 acllvrty. Appllcatlons which meet the elbibilty urteria are assessed vja an81ysL8 of the applicatlon5 and all relevant supporng docaJments. l appllcatlons are reported to the Grants Committee for dedsions. The Grants Commlttee VAII nsider the 888essment rewrts in deoding which applicatK)ns lo support. Al su$$fijI applications are communicatgd to the Charfty Tru8teè5 by a representthe who h88 attended the Grdnts Committee meeting. InvBstJnent powers There are no restrlctlons on the Trustees. power to Snv88t. Th8 Trustees are empowered to make 8uch Investments as thoy nSKIer appropriate.
Rugby League Cares Company Llmlted by Guarants8 TNstaes' Annual Raport (Incorporating the Directorfs Report) Year ended 31 December 2023 Tru$ts08' r08ponslbillll 5tatem•nt The twsle8s, who are also directors the purpM)$68 of o)mpany law, ar8 responsib for pyeparfng the trusto8s' report and the financlal stslements in accordance with applicable taw and Unlt8d Klngdom Atrounting Standards (United Klngd(xn Generalty Acceptsd Accounting Pracuce). Company Lgw r8qulres the charity trustees to prepare financial ststgments for each year whtch gNe true and fair view of the stste of affairs of the Charitab company and the incoming resources and appllcatlon of resou5. Indudlng the Inme and expendthre. frjr that pericrfl. In prepang these financial statements. the trtee3 are requlrwj to: $818Ct $uitabb accounting poliae5 and apply consi5tenty: observe the methods and principle8 in the applicab Charities SORP; make ludgmonts and ac(¥)unling 8stlm9t8s that are reas(nable and prudont; prepare the fn8ndal stslements on the golTr3 conwn b8315 unl85S it18 Inappropriats to prgsume th81 the charfty will ntInUe In bu51rss. Tha trustèes are responslble for k68plng adaquale accounting records that are suffiryent lo show and 8xplain the chartys transactlon5 and disclose vrith reasonable accuracy al any lime tha flnanclal position of the char¢ty 8nd enable them to ansure that the flnanckgl statemgnts compty with the Companles Act 2006. They are also re¥nSible for safeguardlng the assets of the charity and hen¢e for laklng reasonabl8 Steps for Ihè wevention and detsCti of fraud and other irr8gularities.
Rugby League Cares Company Llmlted by Guarantso TThMtws' Annual Report (Incorporthg the DlrecknV$ R•port)(¢thth9 Year •ndod 31 Docamb•r 2023 Audltor Eath ofthe PgrnLJ)8 vtho18 alnts• at Ihg d d8ppI ofth rw th qo as no r91th hth)Jmth ol TAIth tho tharWB aLthJr they h8V8 taken all stOP8 that ought to &on 98 a ITh109 to make thom8ehes ol ary r8thanl audlt ¥knatn and to eslablBh that the dwiV8 audlor Is aware of that The audtor18 da beon rfrappolrtbd kn •xthK¥ wNh 487 ofthe Compan188 SnMII ¢ompany provknlo Thls report has prop81 the tr) rywlg8 to tha small [%)nI85 8xomptb Thg trLKtBe8' amud rowt 12 8•ener2 8nd *nad on bknifoflhe bcArd of tru81e88 by: Tlmothy Adam• MBE Trts•
Rugby League Cares Company Llmlted by Guarantee Independent Audltorfs Report to the Membors of Rugby League Cares Year ended 31 December 2023 Oplnlon We have audlted the llnana81 statements of Rugby L8aguo Cares (tho 'chadV) for the year end 31 Decpmber2023 whtch compdse the statement of flnanoal athiti85 Ilncluding Income and expendllurg atxountl, stslement of finanryal posthn, statement of cash flows and the related r1&8. Including 8 summary of signfflcant ao>)unling pd•ies. The financial reporting framework that has been applied in Ihelr prepardtion is applicabb8 law and Unried Kingdom Accounting Standards, including FRS 102 The Flnancial Reporting Standard appllcablo in the UK and Republic of Ireland (United Kingdom Generalty Accepted Accounting pract). In our opinion the financlal statsm8nts: a true and fair view of the state of the tharivs 8ffatrs as al 31 Decembw 2023 and of its incoming resources and appIliOn of resourcas, includirYJ ILS ine and expendtture, for the y8ar then ended" have been property prapared in 8c¢ordance wlth United lQTrJd¢)m GenernI ALc6ptsd Accounting Practic8,' havg been prepared in accordance wllh the tequlrements of the Crynpan5 Aat %)06 and th8 Chartties Act 2011. Basls for oplnlon We (y)nducled our audit in accordan with Internknnal Stsndards on Auditir¥J IUKI (ISAS IUK)18nd applicabl8 law. Our r8sponsti Jilities under those stsndards are fijrther described in the audito¢s responsibilifjes for the audit of the financi81 statements section of our rert We are Independent of the charty in accordance wlth the ethul requiremenis that are relevant to our audit of the financl81 statements in the UK, induding the FRC'S EthKal Stsndard. and we have fulfilled our other ethical responsibilities in accordance these requirements. We beiEve that the audtt evidenca we have obtained Is Sufficient and appropriate to wovide a basi8 fry opink)n. Con¢lu¥ion8 r•latlng to golng concern In audlting the financial ststements, we have Condu that the Irustees, use of the golng o)ne basis of accountlng in the preparatlon of thg fmandal statemarts is appropri8tg. B8sed the work we have perfomied. we have not idenlified any material uncgrtainties relating lo events or Gondltk)ns that, indNidualy or collethely. may cast spanfficant doubt on the charitrfs abl to ConnUe as a going concem for a period of al least ts¥e9 months from when the financl81 statements are authcfflsed for issuo. Our rosponslbilitie8 and the resp(sibl111OS of the INsiee5 wilh respgGt to golng wncern arg described In the relgvant sections of this rewL 10
Rugby League Cares Company Llmlted by Guarantee Independent Audltorfs Report to the Members of Rugby League Cares (coniynuedj Year endod 31 December 2023 oth•r Informatlon The other Irrfomiatton comwfsey the irrfomation ¥KILKled h) the anrwal rewrL other than the financtal statsments and cwr audltorf8 re[rt thereon. The trustees are responsible for the other inforynation. Our opinton on the financial ststem8nts does not cover the other informatlon and, except lo the extont olhernvlse explioty ststed in our repcKt. we do not express any form of assurance con¢luslon thereon. In connection with our audit of the financ¢al ststements. our r88pJnsibllity 1$ to re*J the othgr Infom)allofi and, in dolng so, conslder wh8ther the other infomiation is materially Inctnslstent th the nancl81 statements or our knowledge obtained In the audlt or othetwise appe8r5 to be material mlsstaled. If we Identify such materiai Inojnslstendes or 8pparenl material misstatements, we are Tequlred to determine whether there is a material misstatement In the finanLaal statements or a matgrial mlsstslement of the other irrfomiation. If. based on thg work we have performed. we conclude that there18 a malevlal misstatement of thk8 olher informali¢)n, we are roqulred to report that fact. W8 have nothing to report in thi8 régard. Oplnlons on othor matters pres¢rfb by the Companles Acl 2006 In our wnlon. ba88d on lh8 work undertaken In the (wse ofth& a1 the InfOatIOn gNon the trustees, rep(xl for the finanaal year for which the flnandal statements are wepared Is consistent with the finandal statements" and the trustees. repjrt has been wared in 8cc4)rdance with applicablelggal requlrements. Mattgrs on whlch wo aro requlrld to report by ucepuon In the Ilghl of the knowtedge and underslandiTrJ of tho charty and its environment obtained In the lur88 of the avdlt. we have not 6dentified material misstatsm8nts in the trustees. report. We have nothlng to rowl in rgspgct of tho folk)Mng matter5 in relation to which the Companles Act 2006 and the Charl8 Act 2011 requires us to TeF4Jt to you . in our oplnion: adequate accounllng rerS h8ve not been kept. or retums adequate for our audlt have not been rKeNed from branches not viwled by us,. c the finandal statsmenl$ are not In agreemgnt wlth the aixounllng records and retums.. or Certakn disdosures of trustO8s' remuneration speufied by law are not made: we h8ve not receTrved all the InfOrman and eXpLtionS we require for our audiL' or the $tOS were not entTNed to take advanlage of the small companlas. exempOon8 in prepadng the diracto. rep)rt and from the requtrement to prepare a StratJ1¢ reporL 11
Rugby League Cares Company Limlted by Guarantse Independent Audltorfs Report to the Member5 of Rugby League Cares (¢ontlnuod) Year ended 31 December 2023 Responslbllltlo8 of tru8tsos As explained more fvlly In the tnFstees' resFtnslbIles Statement, the trustses (who 8r8 also the dlrectors for the purwse8 of company lawl are re$FJnsible for the preparation of the financial statèments an¢J for baing satisfied that they gNe a and falr vlgw. and for such intemal wntrol as the tru8tees detomiine 15 necossary to enable the preparatiort of financ4al staternents th8t are free from materfal misstatement, whether due to fraud or el[. In preparing the finanrial statoments, the truslees are responslble for assesslng the ¢hariVs abillty to conllnue as a golng concem, disdoslng. as applble. matter5 re18ted to going concem and using the golng concem basis of accounting unless tha tnjstegs ether Intend lo liquidate Ihe chartty to c888e opffations, or have no realistlc 8ltematNe but to do so. Audltorfs rn8pons5bllltles for tho audlt of thg financlal statements Our objectives are to obtsin reasonable assurance about ether the financial $ts18mentg as a whol8 are freè from matsrial ml8Statem8nt, vthether due to fraud u emr, and to Issue an audttorfs rgport that indudes our oplnSon. Reasollab assurance is a hvjh level of assuranc. but Is r1 a guarantee Ihal an audit conducted In accordance with ISA% (UK) wll ahvays d8t8ct a material m$tement when it exlsts. Mlsstat8ments can arlse from fraud or 8rnr and are consid&red material If, individually or In the aggregate, they coukj reasonabty be expected to Infiuence the oconomk decisions of users taken on the basls ofthes8 finanal ¥tat8monts. Tho oxtont lo whlch the audlt was ¢onsidered capbk of detectlng Irr•gularftlos. Includlng fraud IrregularM8s, includlng fraud. or8 Instances of n0nwc0mpli8e wllh laB and rogulalons. We deslgn procedures in Ilne with our responsibilthos. cAJtlin8d above, to detect matgrlal mL%statements kn respect of Irregularfties, Includlng frdud. The extent to our pro¢edur8s are capable of deln9 iThegularities. Induding fraud is detsited below. The objectives of our audh are to obtain suffident apwowats audit 8vldenc8 warding ttjmpllance with laws and regulalons that have a direct effect on the determinatn of material amounts and disGlosures in the financlal statsments. to perform 8udit procadures to help Identify instsnces of non compllanc8 with other laws arKI r8gulation8 that may hav8 a material effect on the finanal statgmants, and lo respond appropdatety to ldenlifI or suspected rKn<ompll8no wlth law8 an¢J regulations identifd during the audit. In relallon to fraud, the otygctive8 of our audlt are to Identify and assess Iha rtsk of Mateal mlsstatgment of the finandal ststements due to fra, to obtain sufficlent approwtate audlt evldènce regardlng the assessed rfsks of matsrial misstatement due to fraud through deslgnlng and imp18menling appropdate responses and to resFond appropTiatety to fraud or suspacted fraud identrfied durlng the audR. 12
Rugby League Cares Company Limltad by Guarantee Independent Audltorfs Report to the Members of Rugby League Cares {condnu•oJ Year ended 31 December 2023 Howw8r. It Is the prtmary resp)nslbllty of managemert vAth the ov9rslghl of those charged with governance. to ensure that the entitys operations are conducled in accordance th the provisions of aws and regulations and for the prgvenllon and dete¢llon of fraud. In identifying and ass8s$ing rfsks of materfal mlsststement in resIrt of irregularibes, Indudlng fraud, the audit engagementloam.. obtalned an understandlng of the nature of the industy and sector, Including the legal and regulatory framework that the group and parent company operates in and how th8 group and parent company are comptying wrfh the legal and regubtory framework: inqulrgd of management. arnl those tharged with governanr, about thelr own tdentlficatk>n and assessment of the rfsks of Irrggular6118s. IndlIng any k11 actrjal. 8USPgCted or olleged instances of fraud". dl8oJssed matters aLut non-compliance with laws and rggulatlon$ WKI how fraud might ocujr induding assessment of how and where the finandal statements may bg susceptible to fraud. As a resurt of these procedures we consider the mst swifant law6 and reguLqUons that have a direct Impart on the financial slatements are FRS 102, the Companles Act 2Crf)6 and tax compfjan( regulations. We perf(Kmed audit procedures lo detect nOn•MPlIanCeS whh may h8Vg a material impact on the flnandal statements %Ich included rewwng finand81 statement disclosures, inspecting corre8pond8fKe wlth ktsl tsx aLthoribe5 and ev8hJating thce rgcav8d from extemal tax advisors. The audit engagement team Identffle(J the rfsk of management override of controls as the ar&8 where the financial statements were most sUptob1O lo material mlsstatement due to fraud. Audlt procodure8 performed Included but were nol Ilmitad to testing manual loumal entrfès and other ad}Ltslm6nts and evaluatlng the bUneSS rationale in relatbn to sh3n6fi(xrt unusual transactions and transactlons entered Into outslde the normal r5e of bUneSS. A fvrther description of our reSFnSIbl1tt1eS for the audit of the lln8nci818tatements 18 located on the Financl81 ReportFng Cound's website at wvM.froorg.uklaudilorsreswn5itxlrties. This description fomis part of our audltorfs rewTL 13
Rugby League Cares Company Llmlted by Guarantse Independent Audltorfs Report to the Members of Rugby League Cares fconthiwdj Year ended 31 December 2023 Us8 of our rèport Thls report is made solely to the charitys members. as a body, in accordance th 5edon 144 of the Charities Act 2011 and regulations made under seCn 154 of th8t Act. Our audit worf( has been undertaken so that we mlghl state to the charitys members those matters we are requirad to 8t8te to them in an Buditorfs repcrft and for no other purpose. To Ihe fullest extent perrnitted by law, we do nol 8ccept or assume responsibilty to anyone other than the charity and the charitys membets as a body, for our aud work, for Ihis reporL orfor the opinh)ns we havo fornd. Howard Matlhow6 BA FCA (Senior Statutory Audltty) For and on behall of Sutton McGrath Hartley Chartored accountants & Statutory audltor Queensgate House 23 North Park Road Harrogats North Yorkshlre HG15PD 14
Rugby League Cares Company Llmlted by Guarante• Statement of Flnanclal Actlvities (Including Income and expendlture account) Ygar ended 31 December 2023 2023 UnrestricW Restrictwj nds Total fvnds Total funds 2022 Incom• and endovnnents Donalk)ns and legaaes Charflable activldes other Iradlng actlvltl88 Total Income 478. 41,967 46,287 1.040,722 1.519,672 41,967 76.287 1.131.959 21,685 172,721 1,326.365 567.204 1.070,722 1,637.926 Expendltur• Expendftur8 on ralslng funds: Costs of r8lslng donattons and legade$ Expenditurg on chadtsb16 athAtes Total gxpendlturo 300,147 126,981 427.128 353,919 716,803 648,164 849.686 1,497.850 9,10 317,119 772,390 1,089,509 1,070,722 Not Income and not movement In fvnd8 140.076 140,076 236.856 Reconclllatlon of fund8 Total funds brought fOard Totsl funds ¢arTled loard 499,470 499.470 639.546 262,614 499,470 639,546 The statement of finanual acMre5 Indudes all galns and losses recc#3nlsed in the year. All income and expend((ure derive from )ntinuIng activthos. The not•s on pages 19 to 30 fr>mi part of those flnan¢EJl statemènts. 15
Rugby Laague Cares Company Lknlted by Guarantse stat•m•nt ol Flnanclal Posttion 31 December 2023 2023 2022 Flxed 0880ts Tgnglbte li¥ed 886ets Hgrf18qa as80ts 299,7S5 352,855 30B,021 1,IfA Cuff•nt tJgblotE: due wlhkn onè ye•r Debtors: due efier more than year C86h at ba and kn hwMJ 17 17 87,4 1SgA14 1.325 eao.770 ,7fy) 861.981 CrndttOb¥: amounts f•lllw du• wlthln y Mg1 curr•nt a¥••ts 11 328.457 640.193 138,316 639w .470 Total a#g0ts ¢urrnnt lbIllo &39.616 499rt70 Funth of lh• chlty Unre8litled fvnds 839,548 499,470 499,470 Total chrlty fundB St¢twnb•r 2024. end $id on bor10fth2 tr)1 ly: Trnothy Adwm IIBE
Rugby League Cares Company Llmited by Guarantee Statement of Cash Flows Year ended 31 December 2023 2023 2022 Cash flow• from operating aGttvltlo8 Net Income 140,076 236,856 Adjustments for Depreciation ol tangible Ted assets Accrued expensesllineom&} 57.681 (213,598) 5.103 111,198 Chang88 in.- Trade and olhor debtors Trade and other credttor5 68.918 198.139} {45,0621 145,0621 {106.961} (75,065) 171.131 Cash generated from operaflons Net cash from operating acbvitsgs 171,131 Cash flows from Invgstlng actlvlll•s Purchas8 of tsnglble assets Net Qash used In investing actlvttlas (2,5481 12.548) 13,338) 13,338} Cash flows from flnanclng actlvltles Rapayments of borrowiThJs Nat cash from financkng activili8S 600 600 600 Net InGrgase In cash and cash equlvalents Cash and Cash equlvalents at beglnnlng of y•ar Cash and gqulvaknts at end of year {47,010} 620,770 573.760 188,393 452,377 620,770 The notes on pag 19 to 30 forni part of th•s• ncIal ststsments. 17
Rugby League Cares Company Llmited by Guarantee Notes to the Flnanclal Statements Year ended 31 December 2023 Gen8ral Inlorrnatlon The chartty Is o publtc b8n8fft enlty and a private o)mpany Ilmfted ty guarantee, reglstergd In England and Wales and a regLstsred charity in Englar and Wales. The address of Ihg registered offlce Is Universlty of Huddersfietd. QUe$llate. Huddersfield. HD13DH. The charlty a public benafft enuty. statoment of compliance These flnandal statsments have been pr8par8d In o)mpllance with FRS 102, The Financial Rgporung Standard applicab in the UK arKI the Republic of Ireland,, the Statement of Recomm8ndgd Practice applicable lo charitles prgparing their accounts in accordance the Financial Reporbng Standard appllcabl8 in the UK and RePu1C of Ir8d IFRS 1021 {Charftlg8 SORP IFRS 1021} and the Compani85 Act 2006. Accountlng policl Basls of prnparatlon Thg financial statements have been prepared on the hlstorieal cost bagls, as rnodffled by the revaluatton of certaln finandal assets and labilibes and investmènt proporbes measured at fair value through Irwme or gxpendtture. The financial statéments ara Txepared In stsrling, whth 15 th8 funclional rrencY of the enlty. Golng conG•rn There ara no matsrlal uncertainties about the tharis obillty to continue. Judgem•nts and kèy source5 of ostimatlon uncertalnty The prepar8tion of the finanual statements requires management to make ludgen7ents. estimales and assumptions that affect the amounts reported. These esttmales and ludgem8nts are continualty reviewed antJ are based on experience and other factors. IrUdIrd 8xpectstlons of future avents thal ar8 believ9d to be reasonable undèr the cir¢umstances. Fund ac¢ountlng Unrestrtct9d funds are availab for use 8t the dwetknn of th8 truste88 to further any of the chafity's purposes. Dè81gnated funds are unrethcted funds &aar by the buste85 for Partilar lutyre project or commitment. Restrioted fuTrts are subjected to reslridi(Th C thelr expenditure dedared by tho dorbor or through thè temis ofan ap1. 18
Rugby League Cares Company Llmlted by Guarantse Notes to the Flnanclal Statements (Gonthu•dJ Year ended 31 December 2023 Accauntlng pollcle8 Incomlng rnsour¢e8 All InGomlng resources are Included in the Statement of financial a(liveS when entitlernent has passed to the tharity." it is probable Ihat the economic bonefts assoGiated wlth the trans8Ctic)n wlll flow lo th8 charity and the amount can be reliabty measured. The fofkrwing sp8crThc policies are applied to paTtic#Jlar categorie8 of income: Income from donations or grants is Te(wntsod wthen thwels evldence of entitlement to the glft relpt18 probab]e and tts anwnl can be measured Tgllably. legacy Income Is recognrsed tth6n recelpt Is Prob8b 8nd entitlement is established. IrKom8 from donated goods is measured at th8 fair value of the goods unless this 18 impractlcal to measure reliably. in which case th8 value derrv8d from thè cost to the donor or th6 estlmatsd resale value. Donated facilities arbd seNlce8 are recognlsed in the ac¢Jnts when received If the value cn be reliabty measured. No amounts are included for the contribudon of general vc4unteers. inLX)me from Contr for the suppty of services is recognL8ed wrth the delwy of the contractsd seNice. This Is classrfied as unrestri¢Xed fvnds unless there Is a contractual requirement for tt to be spent on a parUtyJlar purpose and retumed rf unspenL in which case it may be regarded as r8stricted. R•sourcos expended Expendtture18 recognised on an accruals basis as a liabillty incurred. Expenditure indudes any VAT whlch Lxnnol fully recovered. and 18 dassified undgr h&adlngs of the statement of nancial activitigs lo whith it reL818S: expenditure on rdising fvnds irKlude8 tho u)8ts of all fijndralslng acbv(des. gvents. non- arltobl8 tradlng athttse8, and Ihe sab of donat&J go(th. expenditure th81itable actlvlties includes all &)sts inrTed by a Charfty In undertaking actiwties that further Its Charitab al frjr the bènefft of its benefiaaries, includlng thos8 support costs and costs relating lo the governance of the charity apporboned to charitabla acttvllles. other eXp&rlIUr8 Includes all expendiiure that is neither rela to raising fvnds for tha charity nor part of rts gxpendlbjre on charltabie actrvibes. l Costs are alloGaled lo expendre categories renecting the use of the resour(*. Direct Costs 8ttributable lo a singl8 athity are aliocaled direw to Ihal actsvity. Shared cost8 are apportioned between the acttvities they cothbute to on a rea8onablB, justifiable and consistent ba81S. Tanglblè a8ts Tangible 88sets are Inalty recorded and 8ubsequenty stated at cost less any actyJmul8ted deprec18tn and impainnent losses. Any tanglble assets carried at revalued amounts are recordeij at the fatr value at the dats of r&valuaUon less any subsequent accumulal8d deprlation and subsgquent accumulatsd IMpaient kJss8S. 19
Rugby League Cares Company Llmited by Guarantee Notes to the Flnanclal Statements Year ended 31 December 2023 Accounting pollcles (¢onNnu8dJ Tanglblo assats (eonthiuodj An increase In the caryng arnount of en 8sset as a result of a rpvaluatm. is recognised n other recognised gains and losses, unle59 rt reverses a charge fc* Impairment that has previousty been recogni5ed as expenditure With the stalemenl of financial aciiwties. A decrease In Ihe carrying amount of an asset as a result of revaluation, is reccgnised in other recogni8ed gains and losse8, 8xcept to which il offs8ts any prevlous rovaluation gain. In whith case tha 1088 Is shown thln other reccgnised galns and losses on the ststement offinandal acV88. Dgpr•clation Deprgclatlon is cal1ated so as to vrttte off the c¥)st or valuauon of an asseL less tts re8idu81 value, over the uselul economlc Ilfe of that asset as folknvs.. 25% stralght li OfflGe aqulpmènt Heritage assets- stae 2% straight Ilne Horltay assets Herftage a88ets maasurgd under the cost mcwjel are recognlsed Inlually recorded at acquisllion cos( and 8ubsequènlly staled at o)st less any awimu19t8d deprauatson and SmpaiTment losses. The statue Is maintained on an annual basis but it is deerned approprlats lo depreclate It over a period of 50 years. The collection of historic documents and memorabilla were capttalised at valuation. Heritage assets are revlewed annualty, for imp8knient and the g)st of any Impairmenl 11 be recognised In the statement of financial actswt¢es. Where infomatlon on th8 cost or value of an asset is not avai18ble and cannot be obtained at cost whlch is ¢ommensurdle vrith the boneffts lo Use of the finan¢181 statements, thg asset shall not be recognised in the statement otfinancial posluon. Impalm)•nt of flxod assets A review for indicators ol impaIent i8 carried out at eath reporting date. wrfth th& recoverable amount being estimated where 8uch irKlicators exist. lfyThere the carylng value exceèds the recoverable Amount, the ass8t is Impairod accordingty. Piior Impalmnts are also revi8w8d for kKJ8wble reversal at eath repting date. For the purposes of Impalrment tssljng. when Tt is rb)t FM)ssible to estimats the recoverable amount of an individual asseL an estimate is made of the regjverable amount of cash- geneTatirwJ unit lo which the asset bebngs. The c8sh4Jener8ttng unit is the smallèst Identifiable grcmjp of assets that indLKtes the asset and generntes c8sh Inflows that largety ependent of the cash inflows from other assets or groups of assgts. For Impalm)ent testlng of goc<lwll, the g00thl1 acqulred In 8 buslr19ss combination Is, from the acquisltion d8te. allocated to oath of the cash%8nereting unrts that ar& exp8ctsd lo b8nefrt from the synergles of the cornbination. irrespethe of whether other assets or liabililies of the charity are asslgned to those unTb. 20
Rugby League Cares Company Llmlted by Guarantee Notes to the Flnanclal Ststements ( Year ended 31 December 2023 A¢¢ountlng polld•s (Mnl Flnanclal Instrum•nts A finandal asset or a finan&81 liabllty is reujgnised onty s*then the chartty becomes a paty to the corttracbjal pTovlslon8 of the InstrumenL Basrc financial instruments are Inttially recognised at the arr¥Junt receNable or payable Indudlng any re18ted transadon (x)sts. Current assets and current liabillues are subsequentty measured at thè Gash or othar consideration expected to be pald or receNed and not dlscounted. Debt instruments are subsequenty measured at amortised cost. Where inv8strn8nts in shar8s are pubfficty traded or their falr value can otherwise be measured rellably, tho investmenl Is subsequenty measured at fair value wllh changes In falr valua rec¥)gnised in Income and expendthre. Al other suth investmgnts are subsequent measured at cost less ImpalrmenL Othfjr ffnancial instruments, Indudlng deTWfve8, are Inittalty regjgnlsed at falr value, unless payment for an asset is deferred beyortd nornial business tefms or financed 8t a rate of Interest that Is not a marf(el rate. In whh case the asset 15 m8asured at the present vakn of the fijture payments dlscounted al a market rate of inler85t for a similar debt instnjment. other financial instNments are subsequenty moasured at faw value, wlth any changes recx)gnlsed In the statement of finanual activities, the exception of hedging instwments In a desh3nated hedging relationship. Flnancial assets that are measured al cost or amortised cost aro reeWed for objective evhdence of impalrment at the end of each reporting dale. If there is objective eviden of impalrment, an Impalmienl k)5$ Is rewgnised under the appropriats heading in the statement of financial acUviti8s In whKh the Initial gdn was reo)gnised. For 811 equlty Instruments regardle&8 of significanca. and other finanual assets that are Indlvhlually slgnfflcant, these are assessed Indmdualty for impaimknt. Other financial assets are eSlher assessed indmdualty or grouped on the basis of simllar ed[t risk characteristlcs. Any reversals of Impalnnenl are reLx)gni8ed Immediatety. to the extent that th8 reversal does not result In a carylng amount of the financlal asset that exceeds wthat th8 carying amount would have been had th8 Impalm)ent not preVU5 been recognised. Dofined contrfbution plans Conlrlbutions to defined contribuuon plans are recognlsed as an expSe In the perfod in which the Tglated service is provided. Prepaid contributions are rwnised as an asset to the extent that the pr8paymenl 11 lead to a Teduction in future payments or a cash refund. 21
Rugby League Cares Company Llmited by Guarantee Notss to the Flnanclal Statsments Year ended 31 December 2023 Accountlng policies fconlthu•dJ D8flnod contrfbutlon plans (eonthju When tbUtn8 are rwjt expeded to be s8tUwJ wmty wrthin 12 months of the end of the reporting dale in which the employees render the reLqted sgTrice. the liability is measured on discountsd present value basis. Tho unwndiry of th& discount rocfyanised as an expense in the poriod in which it arise5. Llmhed by guarants• Rugby League C8r88 Is a company Ilmtted by guarantee and acoJrdlrwJly d088 not have a share capltal. Every member of thg Gompany undertakes to cbuts such amnt as may bo requlrwj not exceeding £1 to the 8SS61s of the tharilable (xjnpany in the event of tts being wound up whlle he or she Is a member. or withh one year after he or she ceases to be a mgmber. Donations and legacles untrICted Re3cted Totsl Funds Funds Funds 2023 Donatlons General donath)ns Rugby Football Leagug Lknlted Movember 12.950 12.950 466,000 630,206 630,206 Grants Lottery Grant NHS grants 101,008 309,508 101.008 309,508 1.519,672 478.950 1,1)40,722 Unr8stiicted Réstrlct6d Total Funds FurMIs Funds 2022 Donatlons General donath)ns Rugby Foolb811 Leagu8 Limit Movombgr 35,089 468,325 35,089 468,325 273,278 273.278
Rugby League Cares Company Llmlted by Guarantse Notes to the Financial Ststements (cwth*dJ Year ended 31 December 2023 Donadons and l•gadg¥ (¢vnllnL UnrestrfCtI Funds R8striGtsd Total Funds Funds 2022 Grants Lottery Grant NHS grants 41,000 314,267 628.545 41,000 314.267 1.131,959 503,414 Charftable al¥ltIeS Unrestrtcted Total Funds Unrestrlctad Totsl Funds Funds 2023 Fund5 2022 Actlvltlg8 income 41,967 41.967 21,68S 21,685 Other tradlng activitios Unrastrfcaed R&strlct8d Totsl Funds Fund$ Funds 2023 Fundralsing events Lottery raffle Players, memberships Management fees 27,400 8.290 10,597 30.000 57.4¢)0 8.290 10,597 46.287 30,000 76,287 Unrestricled Restricted Total Funds Fund8 Funds 2022 Fundralsing 6vènts Lottery raffle Play8rs' membotships Management fees 46,379 6,326 9.578 18.OiKI 92.438 138,817 6.326 9,578 18,000 172,721 80,283 92,438 23
Rugby League Cares Company Llmlted by Guarantee Notes to the Flnanclal Statements {w Year ended 31 December 2023 Costs of ralslng donatlons and 1•gacl•¥ Unrestrlctod Restricted Tolal Funds FuTrJs Funds 2023 Costs of raIng donatlons and b8gacie5- Grnnts receivable 294.245 353,919 648.164 Unrestri¢X8d FuTrJs Restricted Total Funds Funds 2022 Costs of Taising donatlons and legades- Grants rec8ivable 21.146 295,973 317,119 Expanditure on charitable xtivitles by fvnd type Unrestricted FuTrJs Re8trfcted Total Fund8 Funds 2023 Grant making Govemance sts 126.981 5,9)2 132.883 716.803 843.784 5.902 716,803 849.686 Unmtrtcled Re8trkt&l Total Funds FuThJ8 Funds 2022 Grant maklng GovemÉnce costs 342.160 5,220 347.380 425,010 767,170 5,220 772.390 425,010 10. Expondlturn on charltabh actmtles by a¢tlvlty type Grant fundlng of actNibes Support Gosts Total funds 2023 Totsl fund 2022 Grant maknng Govemance ¢osts 126,981 126,981 5,902 342.160 5,220 347,380 5.gJ2 126.981 S.)2 131883 24
Rugby League Cares Company Limited by Guarantee Notes to the Flnancial Statements l¢wthu Year ended 31 December 2023 11. Analysls of grants 2023 2022 Grants to Instltutlons Club Foundatlon dlStrfbu¢)ns Hardship grdnts Education grants 13,123 13,833 57,307 47,965 16,142 29,969 Total grants 84.263 94.076 12. Not Incomg Nel Income ts ststed after charg1nlledThJ). 2023 2022 Depreualion of langib18 fixed assets Fees payable for the audfL of the finla1 statornts Accountancy fees 57,681 2,742 3,160 5.103 2,525 2,69S 13. Staff costs The total staff o)sts 8nd empbye8 bgneffts for the rewting perfod are analysed as foll¢)w5: 2023 2022 Wages and salaries Social security costs Empby8r contributlons lo pen51on plans Other employee benefits 631,916 60,798 29,290 15,556 737,560 503,384 47,774 14,287 27.144 592,589 The wglfare support stsff costs of£272.055 (2022". £146,230) are Includ&J In the StVe figur88. The 8ver8ge head count of employees during the year was 2012022.. 17). The average number of full-time equivalent empk)yee8 during the year is anatysed as follows: 2023 2022 No. Fundralslng Players, welfare Administration 12 10 The number ofempW88 whJs8 remuneration for the yeartsll wthin the following bands, were: 2023 2022 No. No. £80.000 to £69,999 £70.000 to £79.999 £80,000 to £89,999 25
Rugby League Cares Company Limitsd by Guarantse Notes to the Flnancial Statements (<¥1 Year ended 31 December 2023 1& Trustse rgmunoratlon and gwn808 No r8munerdtlon or other befftS from emrjoymènt wlth th8 chartty c a related enty were rnC8ived by the trustees. Durfng the year INstees received relmbursed expenses of £310. 1S. Tanglblg flxod assgts equlpmont Cost At 1 January 2023 Addition8 20,415 2,548 22.963 At 31 Docornr 2023 Dopreciatlon At 1 January 2023 Charge for the year At 31 Dgcamber 2023 12,118 4,581 16,697 Carrying amourrt At 31 Docomber 2023 6,266 At 31 Dacembgr 2022 8,299 1& Herltage assots The herh8ge assets Inc4udo a bronzè stabJ8 at Wemblay. whith 18 held at cosL Sports memorabllla were valued In 2013. The diTectors ¢onfimi that both of tha herltage assets do not r8qulre any Impalrmert Heritsge Heritage assets hekl at assets held al valuallon Total Cost or valuallon Al 1 January 2023 and 31 December 2023 Dgprèclatlon Al 1 January 2023 Charge for the year 295,105 57.750 352,855 53.100 53.1 At 31 Dmber 2023 53,100 53,1C¥) Carrylng amount At 31 Dècémber 2023 242,005 57,750 57,750 299.755 At 31 December 2022 295.105 352,855
Rugby League Cares Company Llmltsd by Guarantee Notes to the Flnanclal Ststements (¢onlknMé) Year ended 31 December 2023 17. Debt(Ks Debtor8 falllng du& whhln one year are as folh)V*B: 2023 2022 Trade debtot¥ Loans other debtors 73,715 600 13,181 24.973 600 130,841 156.414 87,496 Debtors falling du8 after one year are as folbws: 2023 2022 725 1.325 725 1,325 18. Crgdltorn: amounts falllng due wfthln ono year 2023 2022 Accruals and deferred Income Soc(al sgcurity other taxes Other creditor5 274.959 20,355 33.142 488,557 8,090 143,546 640,193 328,456 19. Deferrgd In¢om• 2023 2022 Amount deferred in year 259,303 444.508 20. P8nslons and other post rotlrom•nt nefits Defined contrlbutlon plani The amount recognised in income or 8xp8ndiiure as an expense in r8lation to dèfined contributton pLqn8 was £29,29012022: £14.2871. 27
Rugby League Cares Company Llmlted by Guardntee Notes to the Flnanclal Ststemonts (•wthu•d) Year ended 31 December 2023 21. Analysis of ¢haTitabk funds Unrestrlctsd lunds At 31 Decembor 2023 1 January 2023 Inojme Expendtture General funds 499.470 567.204 (427.1281 639,546 At 31 De(*mber 2022 1 January 2022 Incomg Exp8nditure Gengral fund8 262.614 605,382 (368,5261 499,470 RostrlGtod funds At 31 D8cèmb8r 2023 1 January 2023 Inc( Exditure Reslrided Fund 1.070,722 (1.070.722) Al 31 Decamber 2022 1 January 2022 Restrfctod FurKI 720.983 {720.983} 28
Rugby League Cares Company Limited by Guarantee Notes to the Flnancial Statornents Year ended 31 December 2023 21 Analys1¥ of net assets tween fvnds Llnrestdct8d Totsl Fund$ Funds 2023 Tangible fixed assets Heritage assets Current assets Creditors less than 1 year Creditors greater than 1 year Net a88ets 6,266 6.286 299,755 299.755 661.981 661,981 1328.456} (328.456) 639.546 639.546 Unrestricted Totsl Funds Funds 2022 Tangle fixed Sssets Herftsge assets Current assets Creditors less than 1 year Cr8dttors greater than 1 year Not ass8ts 8.299 352,855 352,855 778,509 778.509 (640,193} 1640,1931 499,470 499,470 23. Analysis of ¢hang8s In dobt At At 1 J8n 2023 Cash Ilows 31 Doc 2023 Ca8h al bank and In hand 620,770 {47,0101 573.760 24. Rèlatsd partle8 The Rugby Football League Is a debtor to the charty for £46.167 {2022 £130,841). the crwjltor balance its nll.12022.. £117,000). The RFL Benevolent Fund, whlch has common Ivuste88, d8 a crwjltor of Rugby League Car88 for £26,66012022: £25,000). 29