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2024-05-31-accounts

THATCHAM RUGBY FOOTBALL CLUB

Annual Report and Financial Statements

for the Year Ended on 31 May 2024

Charity registration number: 1151545

THATCHAM RUGBY FOOTBALL CLUB

Annual Report and Financial Statements for the Year Ended on 31 May 2024

CONTENTS
Reference and General Information
Report of the Trustees
Statement of Trustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
PAGE
1
2
3
4
5
6
7

Page 1

THATCHAM RUGBY FOOTBALL CLUB

Reference and General Information for the Year Ended on 31 May 2024

Chairman David John Hamilton Trustees Russell Adamson John Dixon David Langford Mark Littechild Jack Moore Mark Smith James Thorogood Charity Registration Number 1151545 Principal Office 3 Magpie Close Thatcham Berkshire RG19 3RZ Independent Examiner Tax Avenue Turnfields Gate, Turnfields Thatcham RG19 4PT

Page 2

THATCHAM RUGBY FOOTBALL CLUB

Report of the Trustees for the Year Ended on 31 May 2024

Page 3

THATCHAM RUGBY FOOTBALL CLUB

Statement of Trustees' Responsibilities

Trustees responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the UK Accounting Standards and applicable laws and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of afffairs of the charity and of the incoming resources and appliation of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy the financial position of the charity at any time.

The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detaction of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website.

Approved the the trustees of the charity on 31 March 2025 and signed on its behalf by:

Russell Adamson Trustee

Page 4

THATCHAM RUGBY FOOTBALL CLUB

Independent Examiner's Report to the Trustees for the Year Ended on 31 May 2024

I report to the trustees of Thatcham Rugby Football Club on my examination of the club's Financial Statements for the year ended on 31 May 2024,

Respective responsibilities of the Trustees and the Examiner

As the trustees of Thatcham Rugby Football Club you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('The Act').

I report in respect of my examination of the Thatcham Rugby Football Club's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(b)(b) of the Act.

Independent Examiner's Statement

I have comleted my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of Thatcham Rugby Football Club as required by section 130 of the Act; or

2 the accounts do not accord with those records; or

3 the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of independent examination.

attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mrs Monika Tabatabaian MAAT Tax Avenue Turnfields Gate, Turnfields Thatcham RG19 4PT

Date: 31 March 2025

Page 5

THATCHAM RUGBY FOOTBALL CLUB

Statement of Financial Activities for the Year Ended on 31 May 2024

Notes
Resources arising
Donations and legacies
2
Charitable activities
3
Other income
4
Total resources arising
Resources used
Charitable activities
5
Total resources used
Net movement in funds
Reconciliation of funds
Balance brought forward
Net movement in funds
Balance carried forward
Unrestricted
funds
£
25,135
40,133
11,496
76,764
(56,631)
(56,631)
20,133
312,596
20,133
332,729
Total
2024
£
25,135
40,133
11,496
76,764
(56,631)
(56,631)
20,133
312,596
20,133
332,729
Total
2023
£
16,962
43,745
1,185
61,892
(62,581)
(62,581)
(689)
313,285
(689)
312,596

Page 6

THATCHAM RUGBY FOOTBALL CLUB

Balance Sheet for the Year Ended on 31 May 2024

Notes
Fixed Assets
Tangible assets
6
Current Assets
Debtors
7
Cash at bank and in hand
8
Creditors: Amounts falling due within one y
9
Net Current Assets
Total Assets less Current Liabilities
Creditors: Amounts falling due after one yea
10
Net Assets
Funds of the Charity
Unrestricted funds
11
Total funds
2024
£
343,146
503
39,256
39,759
(7,688)
32,071
375,217
(42,488)
332,729
332,729
332,729
2023
£
352,926
6,091
10,423
16,514
(7,688)
8,826
361,752
(49,156)
312,596
312,596
312,596

The financial statements were approved by the trustees on 31 March 2025 and signed on their behalf by:

Russell Adamson Trustee

Page 7

THATCHAM RUGBY FOOTBALL CLUB

Notes to the Financial Statements for the Year Ended on 31 May 2024

1 Accounting policies

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard FRS 102 and the Charities Act 2011.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset Class Depreciation method and rate Freehold property 2% straight line basis Plant and equipment 25% straight line basis

Charitable activities

Charitable expenditure comprises costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

2 Income from donations and legacies

Fundraising and sponsorship
Grants
me from charitable activities
Subscriptions
Tickets
Sale of purchased goods - kit
Club dinner
Total
Total
2024
2023
£
£
6,865
16,162
18,270
800
25,135
16,962
Total
Total
2024
2023
£
£
30,912
26,732
5,980
14,814
681
417
2,560
1,782
40,133
43,745

3 Income from charitable activities

4 Other income

Room hire
Sundry income
Distribution from Red and Blue Trading Limited
Total
Total
2024
2023
£
£
9,023
-
1,032
-
1,441
1,185
11,496
1,185

Page 8

5 Expenditure

Travel and subsistence
Physio and consumables
Training courses
Marketing and PR
Insurance
RFU fees and fines
Kit
Pitch hire
Tickets
Referees
Club dinner and trophies
Post match food and hospitality
Professional fees
Depreciation
Rates
Telephone and internet
TV licences
Repairs and maintenance
Penalties and fines
Total
Total
2024
2023
£
£
400
-
2,940
4,781
490
-
96
493
2,044
1,932
260
120
2,752
7,332
8,451
6,593
5,980
12,221
455
485
2,074
1,963
1,135
1,412
3,553
2,040
11,838
9,840
3,052
2,688
526
692
5,607
7,224
4,978
2,665
-
100
56,631
62,581

6 Tangible fixed assets

Cost
at 1 June 2023
Additions
at 31 May 2024
Depreciation
at 1 June 2023
Charge for the year
at 31 May 2024
Net book value
At 31 May 2024
At 31 May 2023
Freehold
Property
£
406,235
-
406,235
59,256
8,125
67,381
338,854
346,979
Furniture &
equipment
£
12,793
2,058
14,851
6,846
3,713
10,559
4,292
5,947
Total
£
419,028
2,058
421,086
66,102
11,838
77,940
343,146
352,926

7 Debtors

Other debtors Total
Total
2024
2023
£
£
503
6,091

Page 9

8 Cash and cash equivalents

Cash at bank
Short-term deposits
Total
Total
2024
2023
£
£
33,002

7,808
6,254
2,615
39,256

10,423

9 Creditors: amounts falling due within one year

Other loans
Accruals
Total
Total
2024
2023
£
£
6,668
6,668
1,020
1,020
7,688
7,688

10 Creditors: amounts falling due after one year

Other loans Total
Total
2024
2023
£
£
42,488

49,156

The loan from Rugby Football Club Foundation is secured on the pavilion.

11 Funds

Unrestricted Funds
Balance bfwd
Resources arising
Resources used
Balance cfwd
Total
Total
2024
2023
£
£
312,596
313,285
76,764

61,892
(56,631)
(62,581)
332,729
312,596

12 Related party transactions

Thatcham Rugby Football Club owns 100% of shareholding in Red and Blue Trading Limited. The limited company runs the club's bar facilities and distributes profits to the club. Distributions in the year to 31 May 2024 totalled £1,441 (2023 - £1,185). At the balance sheet date the amount due from Red and Blue Trading Limited was £503 (2024 - £6,091)

Thatcham Rugb!. Footb211 Club Trustee's Report The truste¢s pr¢s¢nt th¢ amiual report tog¢iher with the financial slal¢ments of th¢ charity for the year ¢nd¢d 31 May 2024 Structure, governance and management ReeruiÉment dnd appointment of tru.%tees EaLh year tii'o Irustees siand down and iwo new ones appoinled. Or Ihe truslees standing down can slAnd again if they are elected by the club members at the AGM. The Lruslees are a mix of club members and exlernal people No new Trllsl¢¢s appoini¢d at th¢ AGM w¢r¢ appoinied al th¢ AGM. Orgunisational struLture Thc charity is a Charitable Incorporatcd Organisation and is govemcd by the constitution datcd 15, Fcbruary 2013 Objectives and activities Objects and aim The charity w'as set up to enable the local catchment area of Thatcham and the surrounding villages to benefit from the cost effecti￿C sporting recreational actiw'ily through the plasiing and coaching of rugby union The Irustccs have had duc regard to guidance published by the Charities Commission on public benefit The Charity offers the opponunity lo take part in all fornis of the rugby union game from mini rugby sts￿ing at under 6 age group (mixed) ihrough to junior rugby, under I l - under 16 {male teams), with plans lo launch under 12 and under 14 girls teams for the coming season. This is in addition to maintaining two senior rugby teams and a walking rugby side. A number of the club volunteer coaches give up more of their time 10 coacli in local after school clubs lo lurth¢r benefii lh¢ lo¢al communiry. Thalcham Rugby Club host an annual schools rugby festival, coverino the whole of the community and surrounding areas. Publie benefil The Iru%tees confimi that they have complied with the requirements of section 17 of the charities act 201 I to have due regard lo the public benefit guidance published by the Charity Commi88ion for England and Wales Financial review PoliLy on reserves Thc reserves held at 31°, May 2024 will bc used to improvc thc wclfarc facilities within the sports pavilion during the year ended J I" May 2025 which is oivned by the charity. Going forward a reserve fund will be implemented to deal with emergency situations with the pavilion Th¢ annual report was approv¢d by th¢ trnst¢¢s of the charity on 7th January 2025 and sign¢d on its behalf by: Russell Adamson Trustee

Thatcham Rugb!. Football Club Statement of Trustee's Responsibilities Th¢ trust¢¢s are r¢sponsibl¢ for pr¢paring th¢ irust¢¢s' report and th¢ financial stat¢m¢nts in a¢cordanc¢ with th¢ United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the Iruslees to prepare financial slalemenls for each financial year which give a Irue and fair view ofthe state of atrairs of Ihe chariiy and of ihe incoming resources and application or r¢sour¢es of the charity for that period. In pr¢paring th¢ financial staiem¢nts. th¢ trnsfr¢s ar¢ required to.. Select suithble accounting policies and ihen apply them eonsisl¢ntly' Observe the methods and principles in Ihe Charities SORP; Make judgements and estimates that are reasonable and prudent; State whether applicable acLounling standards havc been followed, subject to any material dcparturcs disclosed and explained in the financial statements; and Prepare the financial %tatement% on the going concem basis unless it is inappropriale lo presume Ihat the cbarity will continue in business. Th¢ trust¢¢s are r¢sponsibl¢ for k¢¢ping prop¢r accounting records that disclose with r¢asonabl¢ a¢¢ura¢y at any tlme the financial position of the charity and enable them io ensure that ihe financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Rcgulations, and the proiiisions of the constitution. Thc trustees are also responsible foT safeguarding the assets of the charit), and hcnLe for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the lrnstees of the charity on 7th January 2025 and signed on ils behalf by: Russell Adamson Trustee