Charity Registration No. 1155081
Company Registration No. 08572613 (England and Wales)
ABINGDON RUGBY FOOTBALL CLUB LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

ABINGDON RUGBY FOOTBALL CLUB LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr N Crossley
Mrs S McKeown
Mr G McDonough
Mr M Rowlands
Mr P Sweeney
Charity number
1155081
Company number
08572613
Principal address
Southern Sports Park
Lambrick Way
Abingdon
OX14 5TJ
Reglstered offlce
265 Cowley Road
Oxford
OX4 1XQ

ABINGDON RUGBY FOOTBALL CLUB LTD
CONTENTS
Page
Trustees, report
Independent examinels report
Statement of financial activities
Balance sheet
10-11
Statement of cash flows
12
Notes to the accounts
13-22

ABINGDON RUGBY FOOTBALL CLUB LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their report and accounts fof the year ended 31 August 2024.
The accounts have been prepared in accordance wilh the Statement of Recommended Practice..
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standafd applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
and with the Charities Act 2011.
Objectives and activities
The charity's objects are..
to promote community participation in healthy recreation by providing facilities for playing
rugby union football and other sports I'facilities" means land, buildings, equipment and
organizing sporting activities)
to provide and assist in providing facilities for sport, recreation or other leisure time
occupation of such persons who have need for such facilities by reason of their youth, age,
infirmity or disablement, poverty, or social and economic circumstances or for the public at
large in the interests of social welfare and with the object of improving their conditions of life
to advance the education of children and young people through such means as the Directors
think fit in accordance with the law of charity
The policies adopted in furtherance of these objects are to provide a safe and welcoming environment
for all to enjoy playing and participating in sport {in particular, rugby union football) and there has
been no change in these during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the charity should undertake.

ABINGDON RUGBY FOOTBALL CLUB LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) CONTINUED
FOR THE YEAR ENDED 31 AUGUST 2024
Rugby and Abingdon RFC have not been immune to the flow through impacts of Coronavirus.
The numbers of people playing sport has reduced and it has been difficult to recruit new and old
players to rejoin the sport. However, with the Women's World Cup being hosted in this country in
2025, we believe this will boost rugby as it did when the Men's tournament was held in 2015. There is
also the strong possibility of the England team lifting the Cup for the first time.
All relevant guidance and measures have been implemented throughout the club and
facility, with the club following all RFU, Constituent Body and nationalllocal
government advice.
Rugby matches and leagues have restarted and we look to the future and continue to
push the club fomard in the future.
Grant applications continue to be made and some were successful during the year,
however, both local authorities and the RFU have already indicated that funds will be
in short supply during the next three to four years.
The Trustee team have worked extremely hard in keeping the club viable in these
difficult times.
Local Communi
We are very proud that our coaches and parents are supporting the activities at the local
schools, which allows children access to rugby and this has allowed several of them to join
Abingdon RFC and to participate in sport on a more regular basis.
Abingdon RFC are co-founders of SASI (South Abingdon Sports Initiative), and we work
closely with both Abingdon Boys Football Club and Abingdon Tennis Club, in promoting sport
and physical activity in the community.
Abingdon RFC is working together to apply for grants and funding to improve pitches and
facilities at Southern Park, Abingdon. We continue to apply for section 106 application for
funds through the recently announced housing developments on the Wootton Road I
Dunmore Road and others in the local area. We have recently been advised that a significant
amount of money is now available to invest in the club and the trustees are very keen to
ensure the maximum return is made with this investment
The clubhouse is now hired out to many local organisations for events and activities ranging
from being the local polling station for elections, Council meetings, Football Presentations
Evenings, Scooter Rally, Charity Events (such as Oddball's Rally), Weddings and Wakes and
numerous local events and activities. The club is also being used as a training venue for a
number of training organisations.
Events throughout the closed season sees the club being used by the community through fun
days, touch rLtgby and other activities.
The training facilities that we boast provide additional opportunities for age groups training
mid-week evenings.
We now have some of the best training facilities in the whole of Oxfordshire.

ABINGDON RUGBY FOOTBALL CLUB LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) CONTINUED
FOR THE YEAR ENDED 31 AUGUST 2024
Tremendous work has been done by the committee and volunteers at the club which has
placed the club at the heart of the community.
Continued success for the club in that the number of foffner youth and junior members now
representing the senior club playing first and second team rugby is growing (towards the end
of the season - 80-90'/0 of senior team players were former Mini and Junior players.
The Women's team has been competing in the National Inner Warrior league. Training now
tskes place on two evenings per week with games arranged for the weekends
Projects this year included the purchase of some of our own grounds maintenance equipment
and the investment into new kitchen and catering equipment_
Additional works are planned on the playing pitches as these are now beginning to show the
impacts of our facility being bult on an old waste tip. It is hoped thal we can secure funding to
enhance the playing surfaces and improve the quality of pitches for our players and visiting
clubs.
Achievements and performance
The club has Conb'nued to attract new players of all ages and extend its reach into the local
community.
Financial review
The surplus on unrestricted funds during the year was £8,978.
Restricted funds represent funds raised for specific purposes, primarily to promote activities such as
tours by different player age groups.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use
should be maintained at a level equivalent to betsveen three and six month's expenditure. The
trustees consider that reserves at this level will ensure that, in the event of a significant drop in
funding, they will be able to continue the charity's current activities while consideration is given to
ways in which additional funds may be raised. This level of reserves has been maintained throughout
the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that
systems are in place to mitigate exposure to the major risks.
Structure, govemance and management
The charity is 2 company limited by guarantee, govemed by its Articles of Association and is
registered with the Charity Commission.
The trustees, who are also the directors for the purpose of company law, and who served during the
year were..
Dr N Crossley
Mrs S McKeown
Mf G McDonough
Mr M Rowlands
Mr P Sweeney
The trustees are members and fonTter members of the Abingdon Rugby Club Ltd management
committee and have held office on that committee for several years. Trustees are elected by the
members of the club at the members annual general meeting.

ABINGDON RUGBY FOOTBALL CLUB LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) CONTINUED
FOR THE YEAR ENDED 31 AUGUST 2024
None of the trustees has any beneficial interest in the company.
All of the trustees are members of the company and guarantee to contribute £1 in the event of a
winding up.
The trustees have the ultimate responsibility for developing and delivering the charity's strategy.
Day to day management is undertaken by a management committee consisting of representatives
from the club members.
New trustees are familiarised with the governance structure of the charity, the aims and objectives of
the charity and the roles undertaken by the management committee and volunteers. They are given
the opportunity to identify any area of activity in which they would like to be involved and if training is
required this will be identified and provided by the charity.
The charity owns 100°/o of the issued share capital of ARFC Trading Ltd, a company registered in
England and Wales.
ARFC Trading Ltd is responsible for undertaking commercial activities on behalf of the charity with a
view to donating the profits to the charity for the furtherance of its objectives.
The trustees, report
approved by the Board of Trustees.
MrP
Trus
eney
Dated.. 29 April 2025

ABINGDON RUGBY FOOTBALL CLUB LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ABINGDON RUGBY FOOTBALL CLUB LTD
I report to the trustees on my examination of the accounts of the above charity for the year ended 31
August 2024.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 1"the Act").
I report in respect of my examination of the charity'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{5llb) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charities Act., or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable 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 an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
P W Mould {ACMA, CGMA)
Dated.. 29 April 2025

STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Notes
Income from .
Donations
Charitable activities
1,135
30,368
1,135
30,368
1,151
31,931
Total income
31.503
31,503
33,082
Expenditure on .
Raising funds
476
476
671
Charitable activities
23,008
1,347
24,355
38,297
Total resources
expended
23,484
1,347
24,831
38,968
Gross transfers
between funds
959
{959)
Net
incomelmovement
in funds
8,978
{2,3061
6,672
15,8861
Fund balances at I
September 2023
423,862
13,033
436,895
442,781
Fund balances at
31 August 2023
432,840
10,727
443,567
436,895
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and
expenditure account under the Companies Act 2006.

ABINGDON RUGBY FOOTBALL CLUB LTD
BALANCE SHEET
AS A T31 AUGUST2024
2024
2023
Notes
Flx8d Assets
Tangible assets
Investments
347,926
10
347,089
10
10
347,936
347,099
Current assets
Debtors
Cash at bank and
in hand
12
106,135
102,127
59,664
52,395
165,799
154,522
Creditorn .
amounts falllng
due wlthln one
year
14
Net current
assets
141,958
139.388
Creditors
amounts falling
due after one
year
13
(43,3271
149,5921
Net assets
443,567
436 895
Income funds
Restricted funds
Designated funds
General
Unrestricted
funds
10,727
13,033
15
95,685
101,076
337 155
322 786
432,840
423,862
443 567
436 895
io

ABINGDON RUGBY FOOTBALL CLUB LTD
BALANCE SHEET (CONTINUED)
AS A T31 AUGUST2024
The company is entitled to exemption from audit under section 477 of the Companies Act 2006
relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act.
The directors acknowledge their responsibilities for complying with the requirements of the
Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies
subject to the small companies, regime and in accordance with FRS102 SORP.
The accounts were ap
oved by the directors on 29 April 2025.
Mr
Sw
Direc
Comp
y Registr
tion No. 08572613
li

ABINGDON RUGBY FOOTBALL CLUB LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2024
2024
2023
Notes
Cash flows from
operating activities
Cash lutlilised in)1
generated from
operations
19
10,485
(8,2431
Net cash used in
investing activities
Purchase of assets
(4,217)
(80,464}
Financlng actlvltles
Net
increasel{decrease)
in borrowings
1,001
1,000
Net cash
generated
fromllused In)
rinancing actlvltles
Net
Increasel(decrease
In cash and cash
equivalents
7,269
(87,7071
Cash and cash
equivalents at
beginning of year
52,395
140,102
Cash and cash
equivalents at end
of year
59,664
52,395
12

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
1 Accounting policies
Charity information
Abingdon Rugby Football Club Ltd is a private company limited by guarantee incorporated in England
and Wales. The registered office is 265 Cowley Road, Oxford, OX4 1XQ.
Accounting convention
The accounts have been prepared in accordance with the charity's Articles of Association, the
Companies Act 2006 and "Accounting and Reporting by Charities.. 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}" las amended for accounting
periods commencing from 1 January 2016}. The charity is a Public Benefit Entity as defined by FRS
102.
The accounts are prepared in pounds sterling, which is the functional currency of the charity-
Monetary amounts in these financial statements are rounded to the nearest pound.
The accounts have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial
instruments at fair value. The principal accounting policies adopted are set out below.
Going concern
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has
adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the accounts.
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives unless the funds have been designated for other purposes.
The Club development fund is set aside for future development projects agreed by the club
membership.
Restricted funds are subject to specific conditions by donors as to how they may be used. The
purposes and uses of the restricted funds are set out In the notes to the accounts.
Endowment funds are subject to specific conditions by donors that the capital must be maintsined by
the charity.
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have
been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
13

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1 Accounting pollcies (Continued)
Turnover is measured at the fair value of the consideration received or receivable and represents
amounts receivable for goods and services provided in the normal course of business, net of
discounts, VAT and other sales related taxes.
Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation,
net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases..
Leasehold improvements
Equipment
Fixtures and fittings
Over period of lease
250/0 Straight line on cost
4 % to 25 % straight line on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset,and is recognised in net incomel{expenditurel for the
year.
Fixed asset investmont8
Fixed asset investments are initially measured at transaction price excluding transaction costs,and
are subsequently measured at fair value at each reporting date. Changes in fair value are recognised
in net incomellexpenditure} for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and
operating policies of the entity so as to obtain benefits from it5 activities.
Impalrment of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any
such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss {if any).
Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested
for impairment annually, and whenever there is an indication that the asset may be impaired, the
carrying value is reduced appropriately.
Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term
liquid investments with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to
the contractual provisions of the instrument.
14

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simultaneously.
1 Accounting policies (Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at
the present value of the future payments discounted at a market rate of interest. Financial liabilities
classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are
recognised initially at transaction price and subsequently measured at amortised cost using the
effective interest method.
Derecognition of flnanclal liabilitles
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
2 Donatlon8
Unrestrlcted
funds
Restricted
funds
Total
2024
Total
2023
Donations
and gifts
1,135
1,135
1,151
1,135
1,135
For the
year ended
31 August
2023
1,151
1,151
15

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
3 Charitable activities
2024
2023
Sales within
charitable
activities
30,368
31,931
Analysis
by fund
Unrestricted
funds
Restricted
funds
30,368
32,121
(1901
30,368
31931
4 Expendlture on ralslng funds
Unrestricted
funds
Restrlcted
funds
Total
2024
Total
2023
Fundraising
and
publicity
476
476
671
476
476
671
For the
year ended
31 August
2023
671
671
16

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
5 Charitable activlties
Unrestricted
funds
Restrlcted
funds
Total
2024
Total
2023
Charitable
expenditure
1,347
24,355
38,297
For the
year ended
31 August
2023
36,780
38,297
6 Trustee8
None of the trustees lor any persons connected with them) received any remuneration during the
year.
7 Employee8
There were no employees during the year.
The club steward and bar stsff are employed part time through the charity's trading company, ARFC
Trading Limited.
8 Taxatlon
There is no taxation charge as the charity is exempt from corporation tax.
17

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
9 Tangible fixed assets
Flxtures
and
fittings
Leasehold
Improvements
Totsl
2024
Total
2023
Equipment
Cost
At1
September
2023
Additions
Disposals
299,713
7.550
1,822
74,828
2,395
(714>
382,091
4,217
(714)
301,627
80,464
At31
AUGUST
2024
299,713
76.509
382,091
Depreclation
At1
September
2023
Charge for
year
Disposals
24,975
815
9,212
35,002
20,913
4,995
2,042
(3,657)
{7141
3,380
{7141
14,089
At31
AUGUST
2024
29,970
2.857
4,841
35,002
Carrylng
amount
At 31 August
2024
269,743
6,515
347 926
At 31 August
2023
274,738
6,735
65.616
347,089
18

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10 Fixed asset investments
Other
investments
Cost or
valuation
At1
September
2023 and 31
August 2024
10
Carrying
amount
At 31 August
2024
At 31 August
2023
10
10
Other
investments
comprise '.
2024
2023
Notes
Investments
in
subsidiaries
18
10
10
19

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
11 Financial instruments
2024
2023
Carrying amount
of financial
assèts
Debt instruments
measured at
amortised cost
106,135
102,127
Carrying amount
of financial
Measured at
amortised cost
64 726
12 Debtors
2024
2023
Amounts falllng
due wlthln ono
year:
Trade debtors
Amounts due from
associate
undertakings
Prepayments
Other debtors
1,200
43
104,035
900
99,289
684
2,111
106 135
102 127
13 Loans and overdrafts
2024
2023
Loans
46,327
49,592
Payable within one
year
5,866
The loan which has been provided by the RFU is repayable over 8 years starting in October 2024.
20

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
14 Creditors: amounts falling due within one year
2024
2023
Bank overdrafts
and loans
Trade creditors
other ereditors
Accruals and
deferred income
5,866
2,343
11,778
1,600
1,819
4,661
2,371
1,483
23,841
7,054
15,134
15 Designated funds
Balance at
Transfers
Balance
at31
August
2024
September
2023
Incoming
resources
Resources
expended
Club
development
funds
101,076
2,364
18,714)
959
95,685
101,076
2,364
8,714
959
g5,685
16 Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
Total
Fund balances
at 31 August
2024 are
represented by..
Tangible assets
Investments
Current
assetsl{liabilities}
Long term
347,926
10
347.926
10
131,231
10.727
141,958
{46,327}
{46,3271
432,840
10,727
443,567
21

ABINGDON RUGBY FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
17 Related party transactions
There were no disclosable related paty transactions during the year {2023- none).
18 Subsidlaries
These financial statements are charity financial statements for Abingdon Rugby Football Club Limited
only.
Separate company financial statements are required to be prepared by law. Consolidated financial
statements have not been prepared because the cost of preparation ou￿elghS the benefits.
Details of the charity's subsidiaries at 31 August 2024 are as follows..
Class of
shares
held
Registered
office
Nature of
business
O/. Held
Direct
ARFC Trading
Limited
Trading
company
Ordinary
shares
UK
100
Investments in subsidiaries are stated at cost.
19 Cash generated from operation8
2024
2023
(Deficitllsurplus for
the year
Add non cash items
(Increase)IDecrease
in debtors
Increasel{Decrease)
in creditors
Increasel{Decreasel
in deferred income
6,672
3,380
(5,886>
14,089
14,008)
(8,246)
9,124
16,9041
(4,6831
(1,296}
Cash (utlllsed
in)Igenerated from
operations
10,485
8,243
22