Charity Number: 1158169 Company Number: 08907161 (England and Wales)
Jarrovians Rugby Union Football Club Limited Report of the Trustees and Unaudited Financial Statements For the year ended 31[st] March 2025
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Jarrovians Rugby Union Football Club Limited
Contents Page
For the year ended 31[st] of March 2025
| Section | Pages | |
|---|---|---|
| 1. Report of the Trustees | 3 to 5 | |
| 2. Statement of Financial Activities | 6 | |
| 3. Statement of Financial Position | 7 | |
| 4. Notes to the Financial Statements | 8 to 14 | |
| 5. Detailed Statement of Financial Activities | 15 |
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Jarrovians Rugby Union Football Club Limited
Report of the Trustees
For the year ended 31[st] of March 2025
The trustees, who are also directors for the purposes of company law, have pleasure in presenting their report in the financial statements for the charitable company for the year ended 31st of March 2025. The trustees have adopted the provisions of accounting and reporting by charities: statement of recommended practise applicable to charities preparing their accounts and corners with the financial reporting standard applicable in the UK and Republic of Ireland open brackets (FRS 102) (effective 1st January 2015).
OBJECTIVES AND ACTIVITIES
The charity's objectives are specifically restricted to the following:
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The promotion of community participation healthy recreation in particular by the provision of facilities for playing sports and particular, rugby union
-
To further or benefit the residents of Jarrow and surrounding areas, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to provide the interests of social welfare for recreation leisure time occupation with the objectives of improving the conditions of life for the residents.
Objectives and aims
The trustees have considered the Charity Commission's guidance on public benefit, including the guidance ‘public benefit: running a charity (P-82)’.
ACHIEVEMENTS AND PERFORMANCE
During the 2024/2025 season, the club has continued to strengthen its role within the local community and expand its sporting provision:
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Community Engagement: We maintained strong connections with local schools, providing young people with a safe and welcoming environment to participate in sport and healthy recreation.
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Community Centre Development: The club is progressing towards the transfer of the community centre under the government scheme, with the aim of providing and actively promoting sport and recreation facilities for the benefit of residents in Jarrow and the surrounding areas.
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Partnerships and Facilities: We increased the number of user groups and are developing new partnerships with other sport-oriented organisations to broaden the facilities available. The centre also serves as an informal meeting space for local residents.
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Men’s Senior Rugby: The men’s senior team has been further developed and strengthened, achieving promotion from DN3 to DN2 during the season.
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Football Provision: Hebburn Town Football Club and Jarrovians FC have expanded their use of the football pitches, generating additional income through pitch hire fees.
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Women’s Rugby: A women’s rugby team has been established and continues to grow, recruiting new members and competing in the England Inner Warrior League.
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Youth Rugby: The youth section has expanded, offering more children the opportunity to enjoy sport and creating a pathway into both the men’s and women’s teams.
FINANCIAL REVIEW
The total income received in the period was £104,639. Costs of generating funds on governance and charitable activities amounted to £92,338. The Reserves standard £77,695 at 31st of March 2025.
Reserves policy
The trustees have the power to invest in invest any funds not required for immediate use on deposit or invest as they see fit. The Trustees policy is to maintain a level of reserves which will provide a stable base for the charitable companies continuing activities while at the same time ensuring that reserves are not accumulated. Some reserves are restricted in their use. This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within part 15 of the Companies Act 2006.
STRUCTURE COMMENT GOVERNANCE AND MANAGEMENT
Governing document
Jarrovians Rugby Football Union club Limited was incorporated on 21st of February 2014 when it was registered with the Charity Commissioners for England and Wales as charity number 1158169. The company is limited by guarantee governed by its Memorandum and Articles of Association. The company was formed following the conversion of the company ( same name) Industrial and Provident #IP23619R into the charitable company following a special resolution dated 12th of October 2013.
Recruitment and appointees appointment of trustees
Trustees are selected to give an appropriate range of skills and experience and are recruited by personal contact. The trustees have the interests of the charitable companies objectives at heart. All Trustees are made aware of governance information produced by the Charity Commission which outlines their responsibilities as a Trustee.
The trustees confirm that they have complied with the duty in Section 4 of the charities Act 2011 to have due regard to the Charity Commissioners general guidance on public benefit: ‘Charities and Public Benefit’.
REFERENCE AND ADMINISTRATIVE INFORMATION
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Name of the charity Jarrovians Rugby Union Football Club Limited Charity registration number 1158169 Company Registration number 08907161 Principal Address Luke’s Lane Sports Pavillion Marine Drive Hebburn Tyne & Wear NE31 2AB
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Brian Berry Thomas Wilson William Nelson Andrea Holman Karen King Andrew Grainger
Approved by the Board of Trustees and signed on its behalf by
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Thomas Wilson
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Date
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Jarrovians Rugby Union Football Club Limited#
Statement of Financial Activities (including Income and Expenditure Account)
For the year ended 31 March 2025
| Note | Unrestricte d |
Restricted | 2025 | 2024 | |
|---|---|---|---|---|---|
| s | Funds | Funds | |||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations and Legacies | 2 | 34,933 | 9,592 | 44,525 | 29,557 |
| Other trading activities | 3 | 60,113 | 60,113 | 49,497 | |
| Total | 95,047 | 9,592 | 104,639 | 79,054 | |
| Expenditure on: | |||||
| Raising funds | 4 | 59,186 | (59,186) | (42,498) | |
| Charitable activities | 5 | 33,152 | (33,152) | (35,570) | |
| Total | 92,339 | (92,339) | (78,068) | ||
| Net income / expenditure | 2,708 | 9,592 | 12,300 | 986 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 55,505 | 55,505 | 54,519 | ||
| Total funds carried over | 58,213 | 9,592 | 67,805 | 55,505 |
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Jarrovians Rugby Union Football Club Limited#
Statement of Financial Position
For the year ended 31 March 2025
| Note | Note | 2025 £ |
2024 £ |
|
|---|---|---|---|---|
| Fixed Assets | ||||
| Tangible assets | 10 | 34,243 | 24,000 | |
| 34,243 | 24,000 | |||
| Current Stocks | 11 | |||
| Stocks | 4,368 | 4,120 | ||
| Debtors | - | - | ||
| Cash at Bank and in hand | 54,924 59,292 |
45,968 50,088 |
||
| Net Current Assets | 93,535 | 74,088 | ||
| Total Creditors: amounts falling due within one year |
12 | -15,840 | -17,820 | |
| Total Assets less current liabilities | 77,695 | 56,268 | ||
| Net Assets | 77,695 | 56,268 | ||
| The funds of the Charity | ||||
| Restricted income funds | 13 | - | 7,612 | |
| Unrestricted income funds | 13 | 77,695 | 48,656 |
|
| Total Funds | 77,695 | 56,268 |
For the year ended 31st March 2025 the company was 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 of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the act with respect to accounting records and the preparation of accounts these accounts have been prepared in accordance with the provisions applicable to the company subject to the small companies regime.
The financial statement was approved and authorised for issue by the board and signed on its behalf by:
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Brian Berry
Trustee
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Date
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Jarrovians Rugby Union Football Club Limited# Notes to the Financial Statements For the year ended 31 March 2025
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1. Accounting Policies
Basis of Accounting
The financial statements have been prepared under the historical cost convention, except for the investments which are included in market value and the revaluation of certain fixed assets fixed assets and in accordance with the charities sorp P FRS one or two accounting and reporting by charities: statement of recommended practises applicable to charities preparing their accounts in accordance with the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st of Jan 2015), Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Jarrovians Rugby Union Football Club limited meets the definition of a public benefit entity under FRS 102 assets and liabilities are initially recognised at historical cost of transaction value unless otherwise stated in the relevant accounting policy note(s).
Funds
Funds held by the chargeable company are:
Unrestricted funds
These are funds that can be used in accordance with the charitable company’s objectives at the discretion of the board,
Restricted funds
These are funds that are used solely as designated.
Incoming Resources
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income; Any income from fund raising is shown gross. Bank interest is recognised on a receivable basis. Donations and grants are included as incoming resources when the charitable company has certainty of entitlement to the income and the amount can be quantified with reasonable accuracy. Entitlement is the earlier of the charitable company being notified of an impending donation or grant or the funds being received.
Resources Expensed
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.
Cost of generating funds
The cost of generating funds represent all costs necessary for the fund raising to be achieved.
Charitable activities
The charitable activities include social, clubhouse, and Youth development fund raising in order to meet the Charities objectives.
Taxation
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Jarrovians Rugby Football club limited is a registered charity and is not liable to United Kingdom corporation tax on chargeable activities.
VAT Status
The charity does not reclaim VAT; expenditure is recorded gross.
Limited by guarantee
The Charity's liability is limited by the guarantees of its members. Each member has agreed to accept a liability of an amount not exceeding £1 should the charity be wound up. At 31st of March 2025 the total of such guarantees amounted to £65.
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Jarrovians Rugby Union Football Club Limited# Notes to the Financial Statements continued For the year ended 31 March 2025
2. Income from donations and legacies
| donations and legacies | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Unrestricted Funds | ||
| Grants Received | 6,720 | - |
| Subscriptions Received | 28,213 | 4,460 |
| 34,933 | 4,460 |
3. Income earned from other activities
| ed from other activities | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Unrestricted Funds | ||
| Social Activities for generating funds | 5,859 | 3,511 |
| Clubhouse Activities for generating funds |
41,041 | 34,469 |
| Youth Activities for generating funds | 5,713 | 3,377 |
| Football team | 7,500 | 8,140 |
| 60,113 | 49,497 |
4. Expenditure on generating donations and legacies
| Unrestricte d Funds |
Restricte d Funds |
2025 | 2024 | ||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Support | Costs | 59,186 | 59,186 | 42,498 |
5. Costs of charitable activities by fund type
| aritable activities by fund type | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Unrestricted Funds | ||
| Social fundraising | 620 | 7,809 |
| Clubhouse fundraising | 31,183 | 26,816 |
| Youth development fundraising | 1,350 | 944 |
| 33,152 | 35,570 |
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Costs of charitable activities by activities type
| 2025 | 2025 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| £ | £ | ||||||||
| Unrestricted Funds | |||||||||
| Social fundraising | 620 | 7,809 | |||||||
| Clubhouse fundraising | 31,183 | 26,816 | |||||||
| Youth development fundraising | 1,350 | 944 | |||||||
| 33,152 | 35,570 | ||||||||
| 7. | Analysis of support costs | ||||||||
| 2025 | 2024 | ||||||||
| £ | £ | ||||||||
| Management | 59,186 | 42,498 | |||||||
| 8. | Net Income | (expenditure for the year) | |||||||
| This is stated after charging / (crediting) | |||||||||
| 2025 | 2024 | ||||||||
| £ | £ | ||||||||
| Depreciation of owned fixed assets | 3,919 | 3,139 | |||||||
| 9. | Comparative for the Statement of Financial activities |
| 9. Comparative for the Statement of Financial activities | ||||
|---|---|---|---|---|
| Income and endowment from: | Unrestricted Funds Restricted Funds 2024 £ £ £ |
|||
| Donations and legacies | 4,460 | 25,097 29,557 |
||
| Other trading activities | 49,497 49,497 |
|||
Total Expenditure on: Raising funds |
53,957 25,097 79,054 |
|||
| (42,498) (42,498) |
||||
| Chartiable activities | (35,570) (35,570) |
|||
| Net income / expenditure Reconciliation of funds: |
(78,068) (78,068) |
|||
| 24,111 25,097 986 |
||||
| Total funds brought forward | 54,519 | - | 54,519 | |
Total funds carried forward |
30,408 25,097 55,505 |
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10.Tangible Fixed assets
| ssets | |
|---|---|
| Plant and Machinary | |
| Cost or Valuation | £ |
| At 31 March 2024 | 44,716 |
| Additions | 14,162 |
| At 31 March 2025 | 58,878 |
| Depreciation | |
| At 31 March 2024 | 20,716 |
| Charge for Year | 3,919 |
| At 31 March 2025 | 24,635 |
| Net Book Value | |
| At 31 March 2025 | 34,243 |
| At 31 March 2024 | 24,000 |
11. Stocks and Work in progress
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Stocks | of | work | in | progress | 4,368 | 4,120 |
12.Creditors amounts falling due after more than one year
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Accruals | and | deferred | income | 15,840 | 17,820 |
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13. Movement in funds
| Balance at | Incoming | Outgoing | Balance at | |
|---|---|---|---|---|
| 31/03/202 | Resource | resource | 31/03/202 | |
| Unrestricted funds | 4 | s | s | 5 |
| General | 41,043 | 12,300 | 53,343 | |
| General | 41,043 | 12,300 |
- | 53,343 |
| Balance at | Incoming | Outgoing | Balance at | |
| Unrestricted funds - previous | 31/03/202 | Resource | resource | 31/03/202 |
| year | 3 | s | s | 4 |
| General | 40,057 | 986 | 41,043 | |
| General | 40,057 | 986 |
- | 41,043 |
Purpose of unrestricted funds
General
The purpose of the general fund is to meet any expenditure required in order to meet the'objuctives of the charitable company:
| Balance at | Incoming | Outgoing | Balance at | |||||
|---|---|---|---|---|---|---|---|---|
| 31/03/202 | Resource | resource | 31/03/202 | |||||
| 4 | s | s | 5 | |||||
| Restricted funds | £ | £ | £ | £ | ||||
| Family fun day, 40 year dinner, National Lottery | 7,612 | - |
(7,612) |
- | ||||
| Football Grant | 6,720 | (6,720) |
- | |||||
| Grantscaping | 12,775 | (12,775) |
- | |||||
| Durham County | 1,575 | (1,575) |
- | |||||
| England Rugby | 500 | (500) |
- | |||||
| 7,612 | 21,570 |
(29,182) |
- | |||||
| Balance at | Incoming | Outgoing Balance at |
||||||
| 31/03/202 | Resource | resource 31/03/202 |
||||||
| Restricted funds - prior year | 4 | s | s 5 |
|||||
| Family fun day, 40 year dinner, National Lottery | 7,612 |
- | (7,612) |
- | ||||
| 7,612 |
- | (7,612) |
- |
Purpose of restricted funds
Ground maintenance
The purpose of the fund by the RFU development was for a touch rugby competition at the club. Football grant
The purpose of the FA Football grant is specifically for the maintenance of the football pitches at the club Grantscaping
The purpose of the grant from Grantscaping is specifically for the establishment of Ladies changing, Toilets and shower rooms within the changing rooms. This is separate from the male changing rooms so that we can develop our Ladies (and girls) rugby section
Durham County
The purpose of the grant from Durham County is specifically for maintenance of the rugby pitches and general upkeep of the club.
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14. Analysis of net assets between funds
| 14. Analysis of net assets between funds | ||||
|---|---|---|---|---|
| Net | ||||
| Tangible | Current | |||
| Fixed | assets / | Creditors | Net | |
| Unrestricted funds | assets | Liabilities | >one year | Assets |
| (15,840.00 | ||||
| General | 34,243 | 43,452 | ) | 61,855 |
| General | ||||
| Restricted funds | ||||
| Family fun day, 40 year dinner, National Lottery | - | - | ||
| Football Grant | - | - | ||
| Grantscaping | - | - | ||
| Durham County | - | - | ||
| England Rugby | - | - | ||
| 34,243 | 43,452 | (15,840.00 ) |
61,855 | |
| Previous Year | ||||
| Net | ||||
| Tangible | Current | |||
| Fixed | assets / | Creditors | Net | |
| Unrestricted funds | assets | Liabilities | >one year | Assets |
| (17,820.00 | ||||
| General | 24,000 | 32,268 | ) | 38,448 |
| General | ||||
| Restricted funds | ||||
| Family fun day, 40 year dinner, National Lottery | 7,612 | 7,612 | ||
| (17,820.00 | ||||
| 31,612 | 32,268 | ) | 46,060 |
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| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| INCOME AND ENDOWMENT Donations and Legacies |
£ | £ | |||||
| Grants receivable | 16,312 | 25,097 | |||||
| Subscriptions | 28,213 | 4,460 | |||||
| 44,525 | **29,557 ** | ||||||
| Other trading Activities | |||||||
| Income from Social activities for generating funds | 5,859 | 3,511 | |||||
| Income from Clubhouse activities for generating funds | 41,041 | 34,469 | |||||
| Income from Youth development activities for generating funds | 5,713 | 3,377 | |||||
| Income from Football development activities for generating funds | 7,500 | 8,140 | |||||
| 60,113 | **49,497 ** | ||||||
| Total incoming resources | 104,639 | **79,054 ** | |||||
| EXPENDITURE | |||||||
| Charitable activities | |||||||
| Cost of direct charitable activity (Social fund raising) | (620.00) | (7,809.35) | |||||
| Cost of direct charitable activity (Clubhouse fund raising) | (31,182.91) | (26,816.05) | |||||
| Cost of direct charitable activity (Youth fund raising) | (1,349.55) | (944.16) | |||||
| (33,152.46) | (35,569.56) | ||||||
| SUPPORT COSTS | |||||||
| Management | |||||||
| Management | (59,186.04) | (42,498.38) | |||||
| (59,186.04) | (42,498.38) | ||||||
| Total resources expended | (92,338.50) | (78,067.94) | |||||
| Net Expenditure | 12,300 | 986 |
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