Charity registration ￿UMber 1155987
Company registration number 08510437 (England And Wales}
CONGLETON RUGBY UNION FOOTBALL CLUB LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mr P V Bernardi
Mr C Brady
Mr J Gallimore
Mrs A S Procter-Leese
Mr M J Davies
Mr A L Jones
Miss C A Lowe
MrJABall
DrJSLea
Mr A D Bygrave
MrWRGear
Mrs S H Hennam-Dale
(Appoint¢d 12 August 2023)
SecretAry
Mr P V Bernardi
Charity nutnber
1155987
c.ompany number
08510437
Principal address
78 Park Street
Conglelon
Cheshire
England
CW12 IF.G
Registered o￿lee
Bank House
Market Square
Congleton
Cheshire
United t(ingdom
CW12 IET
Independent examiner
Peter McNulty FCA FCCA
Hammond McNulty LLP
Bank House
Market Square
Congleton
Cheshire
England
CW12 IET

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
CONTENTS
P8ge
Trustees, report
Independent examinels report
Sthtement of financial activities
Balance sheet
Notes to the financial stalemcnts
8-20

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MA Y2024
The triistees present their annual report and finaneial slxtemettts for the year elided 31 May 2024.
The financial statements have been prepared in accordance with the ac¢ouiiting policies set OLIt in note I to the financial
statements and comply with the charity's articles of associalioii, the Coinp&nies Act 2006 and 'Accounting aiid Reporting by
Ch<?rities: Sialement of Recominended Practice applicable to ¢hai'ities preparing their accoLinls in accordaiice with the Finaiicial
Reporting Standard <qpplicable in the UK and Repiiblic of Irelattd (FRS 1021" leffeclive l January 2019).
Objeetives And aetivities
To promote community participalion in healthy recreation by providing facilities for playing riigby union football laiid other
sports) {'facilities' means land. bliildings, e£iuipinent and organising sporting activilies}'
'ro provide and assist in providiiig facilities for sport, recvealion or other leisiire tiine OCCLipalion of such pLrsons who have need
for siich facilities by reason of their youth. age. infirmity or disablement, poverty or social and eeoiiomic Lifclsmstances or lor
the publiL at large in thL inlerLSts of SULial wclfare and wilh the objecl of iinproving their conditions uf life. to advance the
Lducdtion of LhildrLn <ind young people through SLiclI mean as the directors think fit in dLLordiinLt with the law olcharity.
The policies adopted in furtherance of these object.s are to provide a sstfe and welcoming environment tor all lo enjoy playing
and participatinby in sport (in particular rugby iinion fuotball) and there has been no ¢h1c nge in these during the year.
The trustees have paid diie regard lo guidance issiied by the Charity Commission in dcciding what activities the charity should
L¢nderlake.
Public ben¥fil
The trustees have paid due regard lo guidance issucd by thc Charity Commission in deciding what activities the charity sholild
undertake.
Achievements And performxnee
.Significanl aclivilies and achievemen15 again51 objeclives
During the 2023124 seasoii. Congleton Rugby Union Football Club enjoyed something of a resurgence iii fortunes on and off
the pitch. most notably with.. a reinvigorated and burgeoning Minis & JLiniors section. It has been great to .see the numbcrs
growing, along with an incrcasc in thc numbers of commitled and diligent coaching staff, all wrappcd up within a great Sunday
morning product that sees players and parents alike keen to take part. Cjreat credit is due to Simon Jones, overall Direclor of the
M&J Section. For the senior section, the Club continued to field two full teams,(Ihough resources were thinly stretched at
times) who acqiiitted themselves well over the coursc of the season.
The bar i.s another notable succcss this ycar. With a new licensee in place and a growing number of willing volunteers. the
liibhouse has b¢¢n abl¢ to Icverage its new status as a public {rather ihan members onlyl bar. Although prices were moderately
incrcased dliring the season (lo offset the nationwide trend of rising costs). this appeared to have little impact in takings. In fact,
with effective marketing of both the World Cup and the Six Nations, Tournaments, the bar enjoyed one of its most successful
years. And how brilliant to see the club house full to the rafters with members of the public and club for many of those great
games.
The focus for the club going into tFt¢ 2024125 season will be..
Driving recruitment in the senior section (whilst continuing lo build on the M&J foiindalions); with so many new
houses in town, there must be an untapped pool of talenl ready lo be fished
Completing phase 3 of the Club's redevelopment (the area between the Cliibhouse and the changing riK)ms), with
refreshed aiid improved toilet facilities a priority
Continuing lo mature the club's 5tral¢gy to become the best little rugby club in our area and taking a more active and
visible role in the community.
Financial review
Reserves policy
The reserves policy of the charity is to maintain iinrestricled free funds of the charity, al a SLifficienl level which enables the
charity to be able to operate. The Chai'ity's fiinds are elirrently kept 011 deposit to be readily available al short iioti¢e.

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2024
Dliring the year under review the Cliib has principally been funded by grants, donations, membership subscriptions and Gift Aid
tax repayment claims.
The Club cotttinues lo beiiefit fi'on) ils charity staliis with an extension to tlie previoiis 3 year doiialioii lo fund tlie recruitment
and employinenl of a Miiii & Jui)ior Director. The extension provides additional fuiiding to eiiable Ihe I'ecruitiiient and
employinent of a club-wide DireLtor of Rligby. Based on current expectations, sufficient funding is in place to finance both
positions for the next 3 years.
Following the successfLII conversion of the Club into a Charity in 2014, the Iriislees have eoi)tinuttl to benefit from Gift Aid i&x
relief. DLiring the LurrLnl pLriod lo May 2024 G ift Aid lax repayiiients of £1.208 131 May 2023 £4.7821 were received by the
Charity.
The Financial reslilts for the year al'e shown in the slateinent of financial activities on pages 5 10 20. As at 31 May 2024 total
cash reserves were £181.952 131 May 2023 £225,154) ThL TrustCL5 will Lontinue lo Inonilor the reserves held by the eharity-
The reserves (currently held in the United Trust Bank) are held primarily for the refurbishinent of the loilet block and oiitside
rea- known as the Phase 3 pi'oject . It is estimated that the cost of this woiild be in the region of£50.000.
1.here are oihcr prujLLts under planning, siich as the repair of the external walls of the building.
Any tunds left over from this arL for LuntingenLy events.
Restrieted
Restricted funds are for Club devclopmcnt and Inaintenance comprising=_
ecial Irkterest
A three yLar donation agreement secured by the Club in 2019 10 finance the costs of recruitment and employinenl ol-a coach for
the Mini and Junior seLtion.
Makin
club house safer
ro
ect
A Riigby football Foundation capital granl to make our clubhouse safer in 2018.
The Club operales a Small Society l.ottery called the 200 Club. All profits raised from this are for Cliib development although
these funds are not includcd in these accounts as Restricted flinds.
Structure) governance management
The charity 15 Controlled by its Articles of Association along with its cliib rules. it constitutes a limited company, liinited by
guarantee, as defined by the Companics Act 2006.
The formal governing docunient is the Articles of Association adopted on 16 May 2016.
The charity was registered with the Charity Commission on 3 March 2014.
The trustees, who are also the direclors for the purpose of company law, and who served during the year and LIP to the date of
signature of the financial slatements were:
Mr P V Bernardi
Mr C Brady
Mr N T Davenport
Mr J Gallimore
Mrs A S Proct¢r-Leese
Mr M J Davies
MrA L Jones
Miss C A Lowe
MrJABall
DrJSLea
MrA D Bygrave
MrWRGear
Mrs S H Hennam-Dale
(Re5ign¢d 18 September 2023)
(Appoinled 12 August 2023)

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YE4R ENDED 31 MA Y2024
Recriiiimep71 and appoinlmenl oJii'iislees
Trustees are nominated by existing niembers using the forms available on the cllib websile and are elected in the AGM. Vacant
positions are advertised on the website, via social media and by word of molith.
In accordance with the Articles of Association of Coiigl¢lon RUFC all members of
Conglelon CRUFC are Voliiig meiiibers. ￿leMberS have one vote each. Any Voting Member may nominate
another member to be a TrLlStee. Iii accordance with Claiise 20 of the Articles of Association, retiring
Trustees are eligible for re-election as Triistees.
Nor)e of the trustees has any beneficial inlerest in the ¢onipany. All of the Iriistees are nieinbers of the company and guarantee
to contribtile £1 in the event of a winding up.
The trustees, report was approved by ihe Board of Triistees.
Mr P V Bernardi
Trustee
2 OLtobcr 2024

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CONGLETON RUGBY UNION FOOTBALL CLUB LTD
I report lo tl)e triistees on my exaininatioi) of the finaiicial statements of Congleton Rufjby Union Football Club Ltd (the cliarity}
for the year elided 31 May 2024.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) YOLI are respoiisible for the preparation of
the financial statements in accordance with the requirements of lh¢ Coiiipaiiies Act 2006 (the ?006 Act).
Having satisfied myself that the finaneiftl statements of the charity are not reqiiired to be aiidited under Part 16 of the 2006 Act
and are eligible for independent exxinination, I report in respect of my ex<11nination of the charity's finanLial statements carried
out linder section 145 of the ChariliLs Aet 2011 (the 2011 Act). In carryin(p out my examinatiun I have followed all tlie
applicable Directions given by thL. Charity Commission linder section 145{5){b) of the 201 l Aet.
Independellt examiner's statement
I hav< LomplLted my examination. I confirm Ihat no matters have eome to Iny attention in connection with the examination
giving me cause lo believe that in any malerial respect..
accoiinting records were not kept in respect of the ¢harity a8 required by section 386 ofthe 2006 Act- or
Ihe financial stalements do not accord with those records. or
the fin￿ncial statements do not comply with the accounting requirL'mLnt5 of seLlion 396 ot- Ihe 2006 Act other than any
requirement Ihal the accounts give a true and fair VILW which is nol a matter considered as parl of an independent
examination- or
the financial staleinents havc tEot beLn prepared in accordance with the methods and prinLiples of the Statement of
RLLummended PrdLtiLe for accounling and reporting by charities appliLablc to Lharilies preparing their accounts in
accordance with the Financial Reporting Standard appliLablc in thc UK and Kepublic ot- Ireland (FRS 102).
I have no concerns and have come across n
drawn in this report in order to cnable
ther maltcrs in connection with the examination to which attLntion should be
nderslandino of the financial statements to bc rcached.
Peter McNulty FCA FCCA
Hammond McNulty LLP
Bank House
Market Squar¢
Congl¢¢on
Cheshire
CW12 IET
England
Dated: 2 October 2024

ow0(
owor
m rry
ort
t4*UO

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
BALANCE SHEET
ASAT31 MA Y2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
15
16
162,402
100
164,175
100
162,502
164.275
Current Assets
Debtors
Cash ai bank and in hand
17
14,722
181,952
15,728
225,154
196,674
240,882
Creditors.. amount5 falling due wtthin one
ye#r
18
{1,814)
(913)
Net current Assets
194,860
239,969
Total assets less current liabilities
357,362
404,244
Thc funds of the charity
Re5trictcd inLomL funds - general
RL5triLtcd inLume funds - M & J Special Interest
Unrcstribled fLEnds
20
21
22
903
64,610
291,849
1,204
96.301
306.739
357,362
404,244
The company is enliiled to the exemption from the audit requirement contained in scction 477 of the Companies Act 2006, for
the year ended 31 May 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect
to accounting records and the preparation of fsnancixl stalemenls.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance
with seclion 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small
companies regime.
The financial statements were approved by the trustees on 2 October 2024
Mr P V Bernardi
Trustee
Company registration number 08510437 (England and Wales)

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YE4R ENDED 31 MA Y2024
Aecounting policies
Charity information
Conglelon Rugby Union Football Club Ltd is a private coiiipany liniiled by guai'antee incorporated in England and
Wales. The registered o(fice is Bank Hoiise, Market Square. Coiiglelon, Cheshire, CW12 1 ET, United Kingdom.
Aecounting Convention
The fiiiancial stateiT]eiits have been prepared in a¢¢ordRnce with the charity's Articles of Association. the Companies Act
2006, FRS 102 'The Fiiiancial Reporting Standard applicablL in the UK and RepLiblic of Ireland" I'FRS 102") and the
Charities SORP 'Accounling and Reporting by Charities.. StstLmLnt of Recommended Practice applicable to chai'ities
preparing Iheir accounts in accordance with the Financial Reporting Siandard applicable in the UK and Repiiblic of
Ireland (FRS 102}" (effective l January 2019). The chkrity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in Ihe SORP for charilies not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterlin& which is the funLtional currency of the charity. Monetary amounts in
these financial statLments are roundLd tu thL neuresl £.
The financial statements havL bLcn prcparLd under the historical cost convention, [modified to include the rcvaluatiutt of
frLLhold prLTrperties and to incliide investment properties and cerlain tinancial instrumLntS ¢it fair value]. 'I'he principal
accounting policies adopted are set out below.
1.2 Going concern
AÈ the time of'approving the financial statements, the trustLcs havL a reasonable expectation that the charity has adequate
resources to LontinuL in operational existenLe lor the foreseeable future. Thus the trustees contitTrue to adopt the going
concern basis of accounting in preparing the tinancial statements.
1.3 Charitable funds
Unrestricted fiinds arc available for use al the discretion of the trustees in furtherance of their charitable objcclives.
Restricted fuiids are subject to specific condition.8 by donors or grantors as lo how they may be used. The purposes and
uses of the restricled tunds are set out in the notes to the financial slatcmenls.
Endowment funds are subject lo specific conditions by donors that the capital must be maintain¢d by the charity-
1.4 Ineome
Incom¢ is r¢cognised when the charity is legally entitled to it after any performance coiiditions 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 donation5 are recogni5ed once the charity has been notified of the
donation. unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations
received Linder Gift Aid or deed5 of covenant is recognised ai the time of the donation.
Legacies are recognised on receipt or othenYi5e 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.

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
IYOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MA Y2024
Accounting polieies
(Contittued)
1.5 Expenditure
Expenditure is recognised once there is a le(val or constniclive obligation lo transfer ecoi)oniic benefit to a third party, il is
probable that a transfer of ecoiiomic benefits will be required in settleinent, and the aniount of Ihe obligation can be
mLasLired reliably.
Expenditure is clRssified by activity. The costs of eaeh aetivity are made up ot the total of direct costs and shared costs.
including support costs involved iii undertaking each activity- Direct costs attributable to a single activity are allocated
directly Éo that activity. Shared Costs which LunlribLlte lo more than one activity and support costs which are not
altribulable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Central staff costs are alloeated on the basis of lime spent, and depreciation charges are allocated on the portion of the
asset's use.
1.6 Tangible fixed assets
Tangible tixed assets are initially mea5LirLd at cost and subsequently measured at cost or valiiation, net of. depreciation
and any impairment losses.
Depreciation is recot)nised so as to write off the cost or valuation of assets less iheir residual valuc5 over their useful lives
on the tollowing bases=
Freehold land and buildings
Fixturcs and fittin¥5
Computcr5
Not depreciated
250/0 reducing balanLe
330/0 reducing balanLe
The gaiii or loss arising on thL disposal of an asset is determined as the diffLrcnce between the sale proceeds and the
carrying valiiL of the asset, and is recognised in the statement of finanLial activities.
1.7 Tr'ixed asset investments
Fixed asset investments are initially ineasurcd at transaclion price excluding transaction Losts, and are subsequently
me&sured at fair value at cach reporting dale. Changes in fair value are r¢¢ognised in net incomel(expenditure) for th
year. Transaction Losts are expensed as incurred.
A subsidiftry 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 its activilies.
1.8 1mpJirment of fixed 85sets
At each reporting end date. the charity reviews the carying amounts of ils tangible assets lo determine whether there is
any indication that those asS¢ts have suffered an impairment loss. If any such indication exists, the recoverable amount of
the asset is estimated in order to deterniine the extent of the iinpairment loss (if any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-tem liquid investments witli
original maturilie5 of three months or less, and bank overdrafts. Bank overdrafts are shown within ix)rrowing5 in current
liabilities.

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 MA Y2024
Accounting policies
(Continued)
1.10 Financial instruments
The charity has elected to apply the provisions of Section I I 'Basic Finaiicial Inslrumet)Is' and Section 12 '0tFker
Finai)cial Inslruments Issues, of FRS 102 to all of its financial instrltinents.
Financial instruments are re¢ognised in the cl)ai'ity's balance sheet when the charity becomes party to the ¢oiitraclual
provisions of the instriinient.
Financial assets and liabilities are offset, with the net aiiiounts presented in the financial statemenls. when there is a
legally enforceable right to set off the recognised amolints and there is an inter]tior) to settle oli a nel basis or lo realise the
asset and settle the liability simultaneously.
Basicfinancial a&sels
Basic tinancial assels, whi¢li include debtors and eash and bank balances, are initially measured al transaction price
inclliding transaction costs and are subsequently carriLd at amorlised cost using the effective interest method iinless the
atTangcment LonslilutC5 d fiiianLing trdn5aclion, where the transaction is measured at tlie present value of IhL futiirc
receipts discounted al a markel rale of interest. Financial assets classitied as receivable within unc yLar are not amortised.
Busiefinaneiul littbilities
Basic financial liabilities. including Creditors and bank loans ic re initially reLogniscd dt transdclion price unless the
arrangemenl constitutes a tincincing transaction, where the dcbt instrumLnl is measured al the present value of- the tuture
payments discoiinted al a market rale of interest. Financial liabilities classified as payable within one year are not
amortised.
Debi instruments are subsequently carried at ainortised cost, using the cffeLlive interest rate method.
Trade creditors are obligalions to pay for goods or services that have been acqliired in thc ordinary Lourse of operations
from suppliers. Amounts payable are classified as current liabilities if pdymLnt is due within one year or less. If not. Éhey
are presented as non-currcnt liabilitics. Tradc crcditors are recognised initially at transaction price and .subsequenily
measurcd at amortised cost using the effective interest method.
Dereeognilion offinonciftl liabilities
Financial lixbililies are derecognised when the charity's contractiial obligations expire oi. are discharged or cancelled.
1.11 Employee benefits
The cost of any iinissed holiday entitlement is recognised in the period in which the employee's Services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably ¢ommitted lo terminate
the employment of an employee or to provide termination benefits.
1.12 Retirement benefits
Paynienls to defined contribution retirement benefit schemes are charged as an expense as they fall due.
CrttÉcal accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to mhke judgements, estimates and
assumptions aboul the carrying amount of assets and liabilities that are not readily apparent from other sources. Th¢
estimates and associal¢d assuinplions are based on historical experience and other factors that are ￿nSIdered to be
relevant. Actual results may differ from these estimates.
The estimates and underlying assiimptions are reviewed on an oiigoing basis. Revisions lo accounting estimales are
recognised in the period in which the estimate is revised wliere the revision affects only that period, or itTr the period of
the revision and future periods where the revision affecls boih currenl and future periods.
10-

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 MA Y2024
Intome from donAtion$ #nd legaeies
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
Grants
Membership fees
27,220
1,000
14,281
16,635
2,650
20,315
42,501
39,600
Donation5 and gifts
Donations
GiftAid
Sponsorships
Grizzly Profits
6,065
1.208
6.715
13.232
2,994
4,782
2,555
6,304
27.220
16,635
Grants
Cheshire RFU
Congleton 4 Conglcton
Conglcton Young Pcoplc's Trust
Tesco Community Grant5
400
2,000
250
1,000
,000
2,650
Income from eharitable activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Match and training fees
Sale of goods
Other income
2,281
2,609
2,692
2,527
200+ club income
Raffle income
7.844
7,962
12,734
13,181
11

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 31 MA Y2024
Ineome from other trAding activities
Unrestricted Unrestricted
funds
funds
2024
2023
LetlirEg and licensing arrangements
2,000
2,000
Income from investments
Unrestricted
funds
Restricted
funds
M&J
Special
Interest
2024
Total Unrestricted
funds
Restricted
funds
M&J
Speeial
Interest
2023
Total
2024
2024
2023
2023
Interest reccivdblc
3,385
4,002
7,387
1.4_36
1.436
Expenditure on raising funds
Unrestricted Unrestrieted
funds
funds
2024
2023
Fundraising and publicity
Other fundraising costs
36
12

r4

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2024
Support costs alloeated to activities
2024
2023
Governance costs
5,044
2,811
Analysed between:
Match and training costs
5,044
2,811
2024
2023
GovernAnee costs comprise:
Audit fees
Legal and professional
3,124
1,920
2,750
61
5,044
2,811
10 Net movemellt in funds
2024
2023
The net movement in funds is staled after chargin￿{creditIng)'.
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets
3,124
2.562
2.750
3,136
li
Tru5te¢s
None of thc trustee5 (or any p¢rsons Gonnected with them) received any remuneration or benefits from the charity during
the year.
12 Employees
The average monthly nuinber of employees during the year was:
2Q24
Number
2023
Number
Coaching staff
Bar Staff
Total
Employment costs
2024
2023
Wages and salaries
Other pension costs
35,725
614
33,792
517
36,339
34.309
15-

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2024
12
Employees
(Continued)
There were no employees whose annual remuneration was more ihan £60,000.
13
Other expenditure
Unrestricted Unrestricted
funds
2023
2024
Financing costs
1.258
839
14
Taxation
The charity is exempl from taxation on its activities becaiise all its inLUtnc Is applied for charitable purposes.
15
Tangible fixed assets
FrcLhuld land
d buildiNgs
Fixtures and
rittl￿g$
c.omputers
Total
Cost
At l June 2023
Additions
150,000
51,697
789
3,316
205,013
789
At 31 May 2024
150,000
52.486
3.316
205.802
DeprecÉ8tion 8nd impairment
Al l June 2023
Depr¢Giation charged in the year
38,817
2,239
2,021
323
40,838
2.562
At 31 May 2024
41,056
2,344
43.400
Carrying amount
At 31 May 2024
150,000
11,430
972
162,402
At 31 May 2023
150,000
12,880
1,295
164,175
The carrying value of land included in land and buildings comprises:
2024
2023
Freehold
60,129
60,129
The property owned in Park Street Congleton shown under Freehold Land aiid Buildings were revalued on 22 April 2014
al £1 50,000 by independent chartered siirveyors Timothy A Brown Congleton.
16-

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2024
16
Fixed asset investments
Other
investments
Cosl or v2lu4tion
At l June 2023 & 31 May 2024
100
Carrying amount
At 31 May 2024
100
At 31 May 2023
100
2024
2023
Other investments comprise-
Notes
Investtncnts in subsidiaries
25
100
100
17
Debtors
2024
2023
Amount5 falling due within one year:
Amounts owed by lellow groLlP undertakings
14,722
15,728
18
Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and defcrred income
35
76
275
461
1,078
361
1,814
913
19 Retirement ben¢fit $¢hemes
2024
2023
D¢fin¢d contribution schemes
CFt4rge to profit or Ios5 in respect of defined ¢ontribulion schemes
614
517
The charity operates a defined conlribiition pension scheme for all qualifying employees. The assets of the scheme are
held separately from those of the charity iii an independently administered fund.
17-

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2024
20
Restricted funds
The reslricled funds of the Charity comprise the unexpet)ded balaiices of. donalions and grants held on trust subject to
specific conditions by donors as to how they may be used.
At l June 2023
Re$oureesAt 31 May 2024
expended
Making club house safer project
1,204
(301)
903
Previous yegr:
At l June 2022
Resources At 31 May 2023
expended
Making club house safer project
,606
1402)
1.204
21
Restricted funds - M & J Special Interest
l-hese arc restricted funds which are material to the charity's activities.
At l June 2023
Incoming
resources
Resources
expended
Transfers At 31 May 2024
M & J Special Interest
96,301
4,002
(42,856)
7,163
64.610
Previous year:
At l June 2022
Ineoming
resources
Resources
expended
lTransfers AÉ 31 May 2023
M & J Special Interest
134,873
{43.572}
5,000
96.301
22
Unrestricted funds
The unreslricted funds of the charity comprise the unexpended balances of donations and grants which are not subject lo
specific Conditions by donors and grantors as lo how they may be Lised. These include designated funds which have been
sel aside out of unrestricted funds by the trustees for specific purposes.
At l June 2023
Incoming
resources
Resour¢e5
expended
TransfersAt 31 May 2024
200+ Club
General funds
10,945
295,794
7,844
52,776
(2,750)
(65,597)
{ i 0.000)
2,837
6,039
285,810
306,739
60,620
(68,347)
{7,163)
291,849
18-

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2024
22
Unrestricted funds
(Continued)
Previous yexr:
At l June 2022
Incoming
resources
Resourees
expende(I
Trnnsfers At 31 May 2023
200+ Club
General funds
5,508
294,759
7.962
48,255
{2,5251
{42,220)
10,945
295,794
(5.000)
300,267
56,217
44,745
15.000)
306,739
23
Analysis of net 4sse¢s between funds
Unrestricted
funds
Restricted
funds
M & J Speeial
Interest
2024
Restrieted
funds
general
Total
2024
2024
2024
At 31 M#y 2024:
Tangible assets
Investments
Current assets/(liabilitics)
161.499
100
130.250
903
162,402
100
64,610
194,860
291.849
64,610
903
357,362
Unrestricted
fvnds
Restrieted
funds
M & J Special
Interest
2023
Restricted
funds
general
Total
2023
2023
2023
At 31 M8y 2023:
Tangible assets
Investments
Current assetsl(liabilities)
162,971
100
143.668
.204
164,175
100
239.969
96.301
306.739
96,301
1.204
404,244
24
Related party transactions
Th¢r¢ were no disclosable related party transactions during the year (2023 - none).
19

CONGLETON RUGBY UNION FOOTBALL CLUB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 MA Y2024
25 Subsidiaries
These finaneial statemeiits are sepai'ate charity finaiicial statements for If You're Gonna Be A Bear Be A Grizzly Ltd.
Delails of the charity's subsidiaries at 31 ￿laY 2024 are as follows:
The charity's wholly owned subsidiary If You're Goniia Be A Bear Be A Grizzly Limited was formed in 2021 lo operate
the bar in Park Street Congleton. If You're Gonna Be A BLar Be A Cjrizzly Liiiiited has a licence from the eharity to
operate these lacilities and pays all of its profits to the charity by gift aid. The charity owns the entire share capital of
100 Ordiiiary £ I shares A Suininary of the tnding resLilis are shown bLIow'.
Name of undertaking
Registered
o￿lee
Nature of business
Class of
shares held
Direct Indirect
If You're Gonna Be A Bear Be England & Wales Bar
A GrizLIy
100 Ordinary
Shares
loo.00
-20-