COMPANY REGISTRATION NUMBER: 8172940
CHARITY REGISTRATION NUMBER: 1150763
Rugby League Cares
Company Limited by Guarantee
Financial Statements
31 December 2024
SUTTON MCGRATH HARTLEY ACCOUNTANTS LIMITED
Chartered accountants & statutory auditor
Queensgate House
23 North Park Road
Harrogate
North Yorkshire
HG15PD

Rugby League Cares
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
14
Statement of financial position
15
Statement of cash flows
16
Notes to the financial statements
17

Rugby League Cares
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 December 2024
The trustees. who are also the directors for the purposes of company law. present their report and the
financial statements of the charity for the year ended 31 December 2024.
Reference and administrative detalls
Registered charity name
Rugby League Cares
Charity reglstration number
1150763
Company reglstration number 8172940
Princlpal office and registered University of Huddersfield
offlce
Queensgate
Huddersfield
HD13DH
The trustees
Timothy Adams MBE
David Hinchliffe
Karen Moorhouse
Neville Smith
Jane Walton
Kevin Sinfield OBE
Beth Sutcliffe
Gary Hetherington
Stuart Taylor
Victoria Sinacola
John Heritage
(Resigned 14 August 2025}
(Resigned 30 April 2024)
(Appointed 14 August 2025)
Auditor
Sutton McGrath Hartley Accountants Limited
Chartered accountants & statutory auditor
Queensgate House
23 North Park Road
Harrogate
North Yorkshire
HG15PD
The notes on pages 17 to 28 form part of these financial statements.

Rugby League Cares
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2024
structure, governance and management
The Trustees are appointed and removed from office by a majority of the Trustees of Rugby League
Cares. The Trustees act as key management personnel for the Charity, and are responsible for the
day to day running of the Charity.
New trustees are chosen with a view to ensuring that the Board contains an appropriate balance of
experience relevant to the requirements of the operations of the Charity and there is a training policy
for new trustees. All trustees are updated on changes in policy and law as they arise, as advised by
The Rugby Football League (RFL), external auditors, and bankers.
The Board of Trustees aims to meet quarterly to meet the on-going commitments of the Charity. Day
to day management of Rugby League Cares is handled by its Chief Executive, Chris Rostron.
Risk management
During the financial period the Trustees have reviewed the major risks to which the Charity is
exposed. particularly those related to the finances of the Charity. The Trustees have considered the
appropriate policies. procedures and systems and are confident that they are adequate to mitigate the
Charity's exposure to the major risks.
The Trustees ensure internal financial control is maintained by having a system of periodic
management information reports, clear administrative and financial procedures and clear lines of
accounting. No fundamental weaknesses in systems and controls have been identified in the period.
The Trustees consider that an internal audit function is not required based on the relative size of the
Charity. the risks identified, and controls in place to mitigate these risks.
In the opinion of the Trustees, the Charity has ensured that under normal conditions, risks are
mitigated to an acceptable level in its day to day operations.
Objectives and activities
The objectives of the Charity as set out in the trust deed dated 11 February 2013 are:
Organising or providing assistance in the organisation and provision of facilities which will enable and
encourage pupils of schools and universities and members of youth organisations in any part of the
United Kingdom or other foreign jurisdiction to play rugby league and other games or sports and
thereby assist in ensuring that due attention is given to the physical education and development of
such pupils, as well as to the development and occupation of their minds.
The promotion of community participation in healthy recreation, in particular by the provision of such
financial and other assistance as the Trustees shall deem fit for the provision, establishment,
development and improvement of facilities for the playing of rugby league (or rugby league in
conjunction with other sports)-
Advancing the education of the public at large in all matters relating to the heritage, history and
development of rugby league and its antecedents.
The notes on pages 17 to 28 form part of these financial statements.

Rugby League Cares
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {contlnued)
Year ended 31 December 2024
To provide financial assistance to persons who play or who have played or who are or have been
associated with the game of rugby league in the United Kingdom or other foreign jurisdiction and who
are in need of support by reason of poverty, age or physical or mental infirmity or disability.
Public beneflt
The Trustees are aware of the Charity Commission's advice on Charilies and Public Benefit.
The Trustees confimi that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the Charity's aims and objectives and in planning
future activities for the financial period.
The Charity will strive to provide assistance to people associated with the sport of Rugby League by
helping them to lead a positive and healthy lifestyle through tho delivery of high quality sports,
educational and health based activities. It will achieve this by continuing to concentrate on the key
areas, which are..
To support Rugby League at all levels. particulady for those that play. have played, run or have
previously run the sport at a professional level;
To use Rugby League as a force for positive behavioural change and measurable improvements to
individual health and wellbeing, particularly with those living in communities near to where the sport is
played and most affected by poor socio-economic circumstance and life opportunities:
To use Rugby League to inspire greater participation in physical activity-
To develop sufficient finances to enable those with permanent serious injuries assistance when
breakthroughs in medical treatment occurs.
To use the unique history of the sport to inspire communities to learn more about Rugby League,
their community and the people that have lived and worked there in the past.
To use Rugby League to reach and serve the widest and most diverse audience possible in arts and
cultural activities. breaking down barriers to social groups not traditionally associated with museums,
arts and cultural activities such as dance and other arts forms:
To encourage greater interest in Rugby League either as a player. spectator or viewer.
The notos on pages 17 to 28 form part of these flnancial statements.

Rugby League Cares
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2024
Achievements and performance
In 2024, trustees noted the charity's significant progress across all areas. Increased funds and
resources enabled the successful achievement of objectives and positive outcomes for individuals
involved in the sport.
This year, the charity entered a new agreement with the RFL after extensive negotiations. This
agreement mandates a review of policies regarding the wellbeing and welfare of women, match
officials. and staff, contingent on adequate funding for these groups.
A thorough analysis of governance. structure, and performance in player wellbeing led to the
introduclion of new evaluation tools. including a quarterly club audit. The results of these audits are
crucial for clubs, influencing salary cap levels and central funding based on compliance. This initiative
represents a significant advancement for the sport. establishing consistent support standards for
players.
Rugby League Cares has acknowledged concerns regarding concussion and brain health. which have
created anxiety among current and former players. In response. the Brain Health Fund was
established. partnering with Dementia UK to create an Admiral Nurse service. Since its launch, this
service has provided essential support to many former players and their families facing concerns
about neurodegenerative diseases, offering specialised care and guidance.
Strategically, Rugby League Cares aims to enhance its resources to better serve players and the
wider sporting community. Looking ahead to 2025, the charity is dedicated to ensuring comprehensive
support for every player and their family.
Player wellbeing and welfare
This year has been marked by significant achievements in enhancing support for players and their
communities. Notably, no player required residential therapy throughout 2024, reflecting the success
of our proactive wellbeing approach. Furthermore, the charitws hardship fund reached its lowest figure
of £3.214, showcasing the positive impact of our welfare programme.
Our holistic approach has benefited all stakeholders, yielding improved outcomes on and off the pitch.
By empowering individuals to make positive changes, we have fostered resilience and personal
growih within our community.
Throughout the year, we have invested in key roles and resources, including the appointment of a
Transition Manager and a Wellbeing Curriculums and Programme Manager, alongside counselling
and therapeutic services. These initiatives underscore our commitment to enhancing player support
systems.
The developments of 2024 demonstrate the success of our wellbeing programme and its crucial role in
fostering a healthier sporting community. By prioritising holistic wellbeing, we benefit not only players
but also their families. As trustees, we remain dedicated to furthering these initiatives and ensuring
positive outcomes for everyone in our sport.
The notes on pages 17 to 28 form part of these financial statements.

Rugby League Cares
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the.Director's Report) (contlnuedj
Year ended 31 December 2024
Community
RL Cares celebrated another successful year of supporting communities in 2024. We strive to care for
the people in the villages, towns, and cities where rugby league is played.
Ahead of the Game
Funded by Movember, we expanded the Ahead of the Game programme, providing mental health and
resilience education to over 20,000 young athletes, parents, and coaches. We supported six
community sports foundations to deliver the programme, focusing on areas with the greatest mental
health needs. Movember's funding will enable an additional ten community foundations to join in
2024125.
RL Cares for the NHS
Our Rugby League Cares for the NHS programrne continued to positively impact NHS employees in
Cheshire, Merseyside, and the North-west. Changes in funding affected the programme's expansion
in the latter half of the year, prompting our team to seek new funding sources.
Offload
RL Cares delivered the Offload mental fitness programme to various professions. focusing on major
employers within rugby league Communities. In 2024, we continued to strengthen our relationships
with large businesses. The programme remains supported by partnerships with clubs like Warrington
Wolves and Leeds Rhinos and is set to expand in 2025.
At the heart of our community support efforts are genuine partnerships that enable us to grow our
initiatives and assist more individuals each year.
Herltage
The charity maintained its partnership with Wigan Council to support the development of a Rugby
League Museum. Following a review prompted by Leeds Rhinos, interest in hosting the museum, an
independent panel endorsed Wigan's proposal due to the council's support.
Throughout this period, thorough sustainability plans were developed, identifying several potential
partners as plans evolve.
The notes on pages 17 to 28 form part of these financlal statements.

Rugby League Cares
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2024
Fundralslng and events
The fundraising team delivered a robust programrne of events throughout the year. The year began
with the successful Lions Association Lunch, attended by over 400 guests. The RFL president, Sir
Lyndsey Hoyle, hosted a reception at Speaker House in parliament for the charities supporters,
partners. and sponsors, further strengthening our relationships.
Our biggest fundraiser of the year took place in Ireland in partnership with Rugby Players Ireland,
expanding our connections with other sports.
The year concluded with the Hall of Fame induction dinner, where Jane Banks, Michelle Land, Jamie
Peacock MBE, and Paul Sculthorpe MBE were inducted, reinforcing our partnership with Wigan
Council and the museum project.
Plans for future perlods
Trustees note the charity's continued growth and the positive impact on beneficiaries and
communities. In light of ongoing successes, the charity remains focused on generating more income
and resources to deliver impactful seNices.
Flnancial revlew
The Charity made grants of £109,725 in the year {2023'. £84,263). The surplus for the year ended 31
December 2024 was £32,740 (2023: £140,076) leaving the Charity with net assets of £672,286 at 31
December 2024 (2023.. £639.546).
The results for the financial period are set out in the Statement of financial activities on page 15. The
Charity primarily relies upon charitable grants, commercial partnerships, the membership scheme and
voluntary donations to support the Charity objectives.
The Charity is exempt from the requirement to prepare a strategic report on the grounds of its size in
accordance with the Companies Act 2006.
Reserves pollcy
It is the policy of the Trustees for the Charity to maintain unrestricted funds of at least one month's
management, administration and support costs. Unrestricted funds at 31 December 2024 were
£672,286 (2023: £639,546). The Charity is committed to raising the awareness of its activities, and
with its trustees having a lot of experience in Rugby League. they are well placed to promote
awareness in clubs around the country.
The notes on pages 17 to 28 form part of these flnancial statements.

Rugby League Cares
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) {contlnued)
Year ended 31 December 2024
Grant maklng pollcy
The Charity ensures that grants awarded contribute to the delivery of its objectives and priorities by
the application of a review and assessment process designed for this purpose.
All grant applications are reviewed to assess the eligibility of the applicant organisation and the
activity. Applications which meet the eligibility criteria are assessed via analysis of the applications
and all relevant supporting documents.
All applications are reported to the Grants Committee for decisions. The Granls Committee will
consider the assessment reports in deciding which applications to support. All successful applications
are communicated to the Charity Trustees by a representative who has attended the Grants
Committee meeting.
Investment powers
There are no restrictions on the Trustees, power to invest. The Trustees are empowered to make
such investments as they consider appropriate.
Trustees. responslbilities statement
The trustees, who are also directors for the purposes of company law. are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}.
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure. for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
The notes on pages 17 to 28 form part of these financlal statements.

Rugby Loague Caro8
Company Llmltod by Guarantee
TruJts••' Ahhual Report (Incofpor8tlng th8 Dlrectorfs Report) lethTthvv
Year andod 31 December 2024
Autlltor
Eath of the per30fL8 Who Is a truBtee * the date ofapproval of this report confim)8 that
so far a5 Ihey are awarè. there ig no relewdrrt audit Inforn￿tiOn of vthS¢h tho chaftys auditor 13
Unawa￿,. elKI
they have tsken all stEps that they Dught to have taken as a trustee to make themselves aware ot
any relevant audli Inforrnabon 8nd to establish that the chaiity's auditor is aYare of that
infomRtion.
The audltor Is deemed to have been re-appotnted in accordance with section 487 of the Cornpanies
Act 2006.
Small company provtsions
This report has been prepared in accordan¢e with the provisk)n¥ aP￿[cable to companies enlued to
the small companies exemption.
The trustees, annual report W8$ approved on 31 July 2025 and s19r￿S on behalf of the board of
trustees by..
Tlmothy Adants MBE
Tn￿te0
Thè notes on pagoo 17 to 28 fonn part of these flnanclal statemanl8.

Rugby League Cares
Company Limited by Guarantee
Independent Auditor's Report to the Members of Rugby League Cares
Year ended 31 December 2024
Oplnion
We have audited the financial statements of Rugby League Cares (the 'charity') for the year ended
31 December2024 which comprise the statement of financial activities (including income and
expenditure account), statement of financial position, statement of cash ftows and the related notes,
including a summary of significant accounting policies. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.
have been prepared in accordance with the requirements of the Companies Act 2006 and the
Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusion5 relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that. individually or collectively, may casl significant doubt on the charity's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
The notes on pages 17 to 28 form part of these financial statements.

Rugby League Cares
Company Limited by Guarantee
Independent Auditor's Report to the Members of Rugby League Cares {contlnued)
Year ended 31 December 2024
Other infomiatlon
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and. in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
reqLtired to determine whether there is a material misstatement in the financial statements or a
malerial misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements,. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by ex¢eptlon
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 and the Charities Act 2011 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us,. or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the infomiation and explanations we require for our audit. or
the trustees were not entitled to take advantage of the small companies, exemptions in preparing
the directors, report and from the requirement to prepare a strategic report.
The notes on pages 17 to 28 form part of these financial staternents.
10

Rugby League Cares
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Rugby League Cares (Continued)
Year ended 31 December 2024
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Audltor's responsibllities for the audit of the flnancial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
The extent to which the audlt was considered capable of detecting irregularities, Including
fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material rnisstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below..
The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance
with laws and regulations that have a direct effect on the determination of material amounts and
disclosures in the financial statements, to perform audit procedures to help identify instances of non-
compliance with other laws and regulations that may have a material effect on the financial
ststements, and to respond appropriately to identified or suspected non-compliance with laws and
regulations identified during the audit.
In relation to fraud, the objectives of our audit are to identify and assess the risk of material
misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence
regarding the assessed risks of material misstatement due to fraud through designing and
implementing appropriate responses and to respond appropriately to fraud or suspected fraud
identified during the audit.
The notes on pages 17 to 28 form part of these financial statements.

Rugby League Cares
Company Limited by Guarantee
Independent Auditor's Report to the Members of Rugby League Cares {¢ontinued)
Year ended 31 December 2024
However. it is the primary responsibility of management, with the oversight of those charged with
governance. to ensure that the entity's operations are conducted in accordance with the provisions of
laws and regulations and for the prevention and detection of fraud.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud,
the audit engagement team..
obtained an understanding of the nature of the industry and sector, including the legal and
regulatory framework that the group and parent company operates in and how the group and
parent company are complying with the legal and regulatory framework.,
inquired of management, and those charged with governance, about their own identification and
assessment of the risks of irregularities, including any known actual, suspected or alleged
instances of fraud.
discussed matters about non-compliance with laws and regulations and how fraud might occur
including assessment of how and where the financial statements may be susceptible to fraud.
As a result of these procedures we consider the most significant laws and regulations that have a
direct impact on the financial statements are FRS 102, the Companies Act 2006 and tax compliance
regulations.
We perfomied audit procedures to detect non-compliances which may have a material impact on the
financial statements which included reviewing financial statement disclosures, inspecting
correspondence with local tax authorities and evaluating advice received from external tax advisors.
The audit engagement team identified the risk of management override of controls as the area where
the financial statements were most susceptible to material misstatement due to fraud. Audit
procedures performed included but were not limited to testing manual journal entries and other
adjustments and evaluating the business rationale in relation to significant, unusual transactions and
transactions entered into outside the normal course of business.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description
forms part of our auditor's report.
The notes on pages 17 to 28 form part of these financial statements.
12

Rugby League Cares
Cornpany Llmlted by Guarantee
Independent Auditor's Report to the Members of Rugby League Cares fcontlnu8d)
Year ended 31 December 2024
Use of our report
Thls rep'ort Is rnado solely to the charlty's members, as a body, In accordance with section 144 of the
Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been
undertaken so,that we might state to the charity's members thosè matters we are required to state to
them in an audltoff8 report and for no other purpose. To the fulles't extent permitted by law, we do not
accept or assume responsibillty to anyone other than the charity and the charitys members as a body,
for our audit work, for this report, or for the opinions we have formed.
Howard Matthews BA FCA (Senlor Statutory Audltor)
For and on b.ehalf of.
Sutton McGrath Hartley Accountants Llmlted
Chartered accountants & statutory auditor
Queensgate House
23 North Park Road
Harrogate
North Yorkshlre
Hfj15PD
The notes on pagès 17 to 28 form part of these fInancial statements.
13

Rugby League Cares
Company Limited by Guarantee
statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other Irading activities
Total Income
398,740
69,045
36,865
1.095,140
1.493,880
69,045
48,361
1,519,672
41.967
76,287
11,496
504,650
1,106,636
1,611,286
1,637,926
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies
Expenditure on charitable activities
370,497
101,413
263,304
843,332
633,801
944,745
648,164
849,686
1,497,850
9,10
Total expenditure
471.910
1,106,636
1,578,546
Net Income and net movement In funds
32,740
32,740
140,076
Reconclliation of funds
Total funds brought fomard
Total funds carrled forward
639,546
672,286
639,546
499.470
672,286
639,546
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 17 to 28 forni part of these financlal statements.
14

Rugby League CaroB
Company Llmited by Guarantea
ststemant of Flnanclal Poxltlon
31 December 2024
2024
2023
Flxed 88891•
Tangible frxed 8SSet&
Herflage a¥s819
15
18,207
293,È55
312,082
8,288
299.755
3C6,021
Qun*nt asso
Deblors.. due wthln ong yeor
Deblor8'. dua after morè than year
Cash al bank ojid In h&nd
q7
17
108,400
87,498
725
573.760
881,981
470,824
579,349
Creditors: amounts falllng *fthin one yoar
trlet current assèts
Total a55ets les5 Current Ilabllitlèy
18
219,126
360,224
672.288
328,4
333,525
839.546
Net assets
672,286
639,546
Funds of the Charlty
Unrestrtcted fvnds
Total charity funds
672,286
B39.546
672,288
839,546
These financial statements were approved by the board of trustees and authorised for Issue 31 Juty
2025, and are 81gned on behall of the board by:
Timothy Adams MBE
Trustse
Th& nots* on pages 17 to 28 fomi part of these tlnan¢lal statements.
15

Rugby League Cares
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 December 2024
2024
2023
Cash flows from operatlng actlvltles
Net income
32,740
140,076
Adjustments for..
Depreciation of tangible fixed assets
Accrued expensesl(income)
13,170
57.681
(81.843) (213,598)
Changes in..
Trade and other debtors
Trade and other creditors
(20,904)
(27,488)
(84,325)
(84,325)
68,918
(98,1391
(45,0621
(45,062)
Cash generated from operations
Net cash from operating activities
Cash flows from investlng actlvltles
Purchase of tangible assets
Net cash used in investing activities
(19,211)
(19,211)
(2,548)
(2,548)
Cash flows from financing actlvltles
Repayments of borrowings
Net cash from financing activities
600
600
600
600
Net Increase In cash and cash equivalents
Cash and cash equlvalents at beginning of year
Cash and cash equivalents at end of year
(102,936)
573,760
(47,010)
620,770
470,824
573,760
The note5 on pages 17 to 28 form part of these financial statements.
16

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2024
General Informatlon
The charity is a public benefit entity and a private company limited by guarantee. registered in
England and Wales and a registered charity in England and Wales. The address of the
registered office is University of Huddersfield, Queensgate, Huddersfield, HD13DH.
The charity is a public benefit entity.
statement of Compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertalnty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal.
17

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Accounting pollcies (contlnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benef5ts associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received rf the value can be reliably measured. No smounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities. and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributsble to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently ststed at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
18

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Accounting pollcies feontinued)
Tangible assets (contlnued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreclatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Office equipment
250/0 Straight line
Heritage assets - statue
2 % straight line
Heritage assets
Heritage assets measured under the cost model are recognised initially recorded at acquisition
cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
The statue is maintained on an annual basis but it is deemed appropriate to depreciate it over a
period of 50 years. The collection of historic documents and memorabilia were capitalised at
valuation. Heritage assets are reviewed annually. for impairment and the cost of any impairment
will be recognised in the statement of financial activities.
Where information on the cost or value of an asset is not available and cannot be obtained at a
cost which is commensurate with the benefits to users of the financial statements. the asset shall
not be recognised in the stalement of financial position.
Impaimient of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset. an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identrfiable
group of assets that includes the asset and generates cash inflows that largely independent of
the cash inflows from other assets or groups of assets.
For impairment testing of goodwill. the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
19

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 December 2024
Accountlng pollcles (Gontlnued)
Flnancial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed individually for impairment. other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Deflned contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
20

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements fcontlnued)
Year ended 31 December 2024
Accountlng pollcles (contlnuedj
Deflned contribution plans (continued)
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Llmited by guarantee
Rugby League Cares is a company limited by guarantee and accordingly does not have a share
capital.
Every member of the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in the event of its being wound up while he
or she is a member, or within one year after he or she ceases to be a member.
Donations and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
General donations
Rugby Football League Limited
Movember
40,035
358,705
40,035
358.705
711,240
711,240
Grants
Movember Construction Project
NHS grants
Offload
192,833
183,767
7,300
192,833
183,767
7,300
398,740
1,095,140
1,493,880
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donatlons
General donations
Rugby Football League Limited
Movember
12,950
466,000
12,950
466,000
630,206
630,206
21

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Donatlon5 and legacles f¢ontinued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grants
Movember Construction Project
NHS grants
101,008
309,508
101,008
309,508
478,950
1,040,722
1,519,672
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Activities income
69,045
69,045
41,967
41,967
Other trading activities
Unrestricted
Funds
Restricted Total Funds
FLinds
2024
Fundraising events
Lottery and raffles
Players, memberships
Bank interest received
11,011
11,195
11,719
2,940
11,496
22,507
11,195
11.719
2,940
36,865
11,496
48,361
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Fundraising events
Lottery and raffles
Players, memberships
27,400
8,290
10,597
30,000
57,400
8,290
10,597
76,287
46,287
30.000
22

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Costs of raising donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Costs of raising donations and legacies - Grants
receivable
370,497
263,304
633,801
Unrestricled
Funds
Restricted Total Funds
Funds
2023
Costs of raising donations and legacies - Grants
receivable
294,245
353,919
648,164
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grant making
Governance costs
94,913
6,500
843,332
938,245
6.500
101,413
843,332
944,745
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grant making
Governance costs
126,981
5.902
716,803
843,784
5.902
132,883
716,803
849,686
10. Expenditure on charltable actlvltles by activity type
Grant funding
of activities Support costs
Total funds
2024
Total fund
2023
Grant making
Governance costs
94,913
94,913
6.500
126,981
5.902
6,500
94,913
6,500
101,413
132,883
23

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinued)
Year ended 31 December 2024
11. Analysls of grants
2024
2023
Grants to Instltutions
Club Foundation distributions
Hardship grants
Education grants
70,546
3,214
35,965
13.123
13,833
57,307
Total grants
109,725
84,263
12. Net income
Net income is stated after chargingl(crediting):
2024
2023
Depreciation of tangible fixed assets
Fees payable for the audit of the financial statements
Accountancy fees
13,170
2.960
3.540
57,681
2,742
3,160
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Social security costs
Employer contribulions to pension plans
other employee benefits
735,973
78,906
35,873
18,610
631,916
60,798
29,290
15,556
737,560
869,362
The welfare support staff costs of £365,983 (2023.. £272,055) are included in the above figures.
The average head count of employees during the year was 17 {2023: 20). The average number
of full-time equivalent employees during the year is analysed as follows..
2024
No.
2023
Fundraising
Players, welfare
Administration
The number of employees whose remuneration for the year fell within the following bands, were:
2024
2023
No.
£60,000 to £69.999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
24

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
DLtring the year trustees received reimbursed expenses of £783.35.
15. Tangible flxed assets
Office
equlpment
Cost
At 1 January 2024
Additions
22,963
19,211
At 31 December 2024
42,174
Depreclatlon
At 1 January 2024
Charge for the year
At 31 December 2024
16,697
7,270
23,967
Carrying amount
At 31 December 2024
18,207
At 31 December 2023
6,266
16. Heritage assets
The heritage assets include 8 bronze statue at Wembley. which is held at cost. Sports
memorabilia were valued in 2013.
Heritage
Heritage assets assets held at
held at cost
valuation
Total
Cost or valuatlon
At 1 January 2023 and 31 December 2024
Depreclatlon
At 1 January 2024
Charge for the year
295,105
57,750
352,855
53,100
5,900
53,100
5.900
At 31 December 2024
59,000
59,000
Carrying amount
At 31 December 2024
236,105
57,750
293,855
299,755
At 31 December 2023
242,005
57,750
25

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
17. Debtors
Debtors falling due within one year are as follows..
2024
2023
Trade debtors
Loans
other debtors
58,150
600
49,650
73,715
600
13,181
108,400
87,496
Debtors falling due after one year are as follows:
2024
2023
Loans
125
725
125
725
18. Credltors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
21,667
171.449
22,811
3,198
274,959
20,355
33.142
219,125
328,456
19. Deferred Income
2024
2023
Amount deferred in year
105,080
259,303
20. Penslons and other post-retlrement benefits
Defined contributlon plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £35,873 (2023.. £29,290).
26

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (eontlnued)
Year ended 31 December 2024
21. Analysls of charitable funds
Unrestricted funds
At
31 December
2024
At
1 January 2024
Income Expenditure
General funds
639,546
504,650
(471.910)
672,286
At
31 December
2023
At
1 January 2023
Income Expenditure
General funds
499,470
567,204
(427,128)
639,546
Restricted funds
At
31 December
2024
At
1 January 2024
Income Expenditure
Restricted Fund
1.106,636 (1.106,636)
At
31 December
2023
At
1 January 2023
Income Expenditure
Restricted Fund
1.070,722 (1,070.722)
27

Rugby League Cares
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
22. Analysls of net assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Heritage assets
Current assets
Creditors less than l year
Creditors greater than 1 year
Net assets
18.207
18,207
293,855
293,855
579,349
579,349
{219,125) (219,125)
672,286
672,286
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Heritage assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
6.266
6.266
299,755
299,755
661,981
661.981
(328,456) (328,456)
639,546
639,546
23. Analysis of change5 In net debt
At
At 1 Jan 2024 Cash flows 31 Dec 2024
Cash at bank and in hand
573,760
(102,936)
470,824
24. Related parties
The Rugby Football League is a debtor to the charity for £58,149.60 (2023 £46,167),. the creditor
balance is nil. (2023:nil).
Rugby League Cares is a creditor of the RFL Benevolent Fund, which has common trustees, for
£17,540 (2023.. £26.661 debtor).
28