Charity registratlon number.- 1159601
ROCHDALE HORNETS SPORTING FOUNDATION
TRusfEES' REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
DJnielle Makin TIA DLM A¢countsnts

Rothdale Hornets Sporting Foundation
Contents
Pa9•
Trustees. Report
Independent ExamlneWs Report
Statement of Financhal Artiviti¢s
Statement of Financial Position
Notes to the FinarKial Statements

Rochdale Hornets Sportlng Foundatlon
Trustees, Report For The Year Ended 31 December 2024
The trustees present thelr report and the flnanclal statements for the year ended 31 December 2024.
Objectiva and Activltles
Aims and Objecliv
The objectlves of the CJO are ft)r public beneflt..
i. to promote ctsmmunlty participation In healthy recreation by provldlng facllltles for the playlng of rugby league within the
communlty of R(Khdale Borough and other sports capable Df improving health,.
2. to prt>vide and assist In the provISi￿ of facllities for ￿CreatIon and other lelsure time cccupatlon of such person$ who
have need for such faciliUes by reason of youth, age, 511 health, disabllity, financlal hardship, poverty or soclal and
conomlc disadvantages or the publSc at large In the intérest of social welfare and with the object of improving their
condltlons of Ilfe;
3. to help young people, especially but not excluslvely through leisure time activitles so as to develop their capabilitiès that
they may grow to full maturity as indlvidua15 and rneMbe￿ of soclety.
p￿1¢ Ben•fit
Activlties undertaken for publlc benefit indude..
The Charity emer9ed from the pandemic with renewed focus.
We were successful in increèslng our grant based turnover with partlcular success around the historlcal Ilnks be￿en
Rochdale Hornets and FIJI.
We have also b&n able to dNer5ify our delivery offer, engaglng with a wlder and rll0￿ dlverse audience.
After the panderni¢ we were able to SUCtessfulW restart both the wheelchalr and women's team, thos year we have restarted
our Learning disablllty team and we were also able to add more grdssroots cornmunity based delivery to supplement thi5.
We also worked with veteran5' groups as well as local schools and communlty oryanlzation's to further embedded ourselves
Into the wider community.
Golng forward malntaining this level of grant based income, as wèll as Increaslng the amount generated away from grants
will always present challenges, but we are confident we have the structures In place to maintsln and pro9￿$.
The trustees confirm that they have complied wlth the requlrements of Secrion 17 of the Charities Act 2011 to have due
regard to the Charlty ComTnIs￿on'S guidance on public benefit.
RefereKe and Admlnlstratlve Detslls
Tru*tees
Mr Mark Wynn - Chair
Ms ArnbeT Nisa lappoirntsd 01101120241
Mr Paul Ormrcm
Ch•rlty Numbér
1159601
Prlndpal Addre99
CIO Rochdale Hornets R L Club
Sandy Lane
Rochdale
OLII 5DR
Independent Ex•mlner
Danlelle Nakin
Danielle Makin TIA DLM Accountants
12 The Hedgerows
Whltwtsrth
Rochdale
Lancashire
OLL2 8AW
Page I

Rochdale Hornets Sportlng Foundation
Trustees, Report (contlnued)
For The Year Ended 31 December 2024
The trustees, report was approved by the tNJard of trustees and signéd on its behalf by..
Mr Mark Wynn
Trustee
0510912025
Page 2

Rochdale Hornets Sportlng Foundation
Ifidependent Examlner's Report to the Trustees of Rochdale Hornets Sporting Foundation
For The Year Ended 31 December 2024
I ￿port to the trustees on rny examinatlon of the accounts of ROChda￿ Hornets Spjrting Foundation (the Trust) for the year
ended 31 December 2024.
Responslbllltleg and Bas1$ of Report
As the charity trust8es of the Trust you are respDnsible for the preparatSon of the accounts in aCc￿danCe with the
reqU1￿MentS of the Charltles Act 2011 1.the Act￿.
I report In respect of my examination of the Trust's accounts carrled out under section 145 of the 2011 Art and in carrying
out my examinauon, I have followed the appllcable Direttions given by the Charlty Commlssk)n unlter sectlon 145{5llb) of
the Act.
Independent Examiner's Ststement
J have cOm￿eted my examlnatlon. I confirm that no Mate￿al maLter5 have come to my atten￿on In connettlon wlth the
examination glvlng me cause to bèlieve that Trn any material respect..
l. accountlng records were not kept in respect of the Trust js ￿qUfjred by sectyon 130 of the Art,. cf
2. the accounts do not accord wlth those records; or
3. the accounts do not comply wlth the applicable requirements Con￿rnIng the fom and contents of accounts set out In
the Charities (Accounts and Reports) Regulatlon$ 2008 other than any requirement that the accounts glve a 'true and
fair vlew, which is not a matter ConsIde￿ as of an intlependent examination.
I have ng concems and have corne across no other matters in connectlon w￿h the examlnation to whlch attentlon should be
drawrn in thls report in order t¢) ènable a proper understanding of the accounts to be reached.
Danldle Makin
0510912025
12 The Hedgerows
Whitworth
Rochdale
Lancashlre
OL12 8AW
Page 3

Rochdale Hornets Sportlng Foundatlon
statement of Financial Activities
For The Year Ended 31 December 2024
2024
Unrestricted Restricted
funds
fvnd$
Total
funds
t4ot
INCOME AND ENDOWMENTS FROM:
Donatlons and legacies
29,440
20.803
50,243
EXPÈNDITURE ON..
Raislng funds
Cha￿￿ble activities:
Bank charyes
Legallprofessional fees
Printing and stationery
112,8771 13B,634) {51.5111
{601
{1,1091
14031
1601
11.1091
14031
114,4491 138,634} 153,0831
NET EXPENDThURE
14,991
117,8311 12,8401
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Toral funds brought forward
14,991
117,8311 12.8401
6,999
22,831
29.830
TOTAL FUNDS CARRIEO FORWARD
li
21,990
5,000
26,990
The notes on pages 6 to 8 form part of ihese financial statements.
Page 4

Rochdale Hornets Sporting Foundation
Statement of Financial Posltion
As At 31 December 2024
2024
U￿re$￿tted Restritted
fvDds
fvnd$
Tot¥1
fund#
Not
CURRENT ASSETS
Debtcprs
Cash at bank and in hand
21.500
491
21,500
5,491
5,000
21,99L
5,000
26,991
Credltors: Amounts Falllng Due Wllhln On• Year
io
P4Ef CURRENT ASSETS (LU81UTIES)
21,990
5,000
26,9%)
TOTAL ASSEfs LESS CURRENT LIABILrriES
21,990
5,000
26.990
NET ASSETS
21,990
5,000
26.990
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
5.000
21.990
TOTAL FUNDS
li
26,990
On behaff of the board
Mr Mark Wynn
Trustee
051￿/2025
The notes on pages 6 to 8 form part of these financlal ststements.
Page 5

Rochdale Hornets Sporting Foundation
Note5 to the Flnancial Statements
For The Year Ended 31 December 2024
l. Gener•1 Informatlon
Rochdale Homets Sporting Foundatlon Is a charitable incorpDrated organlsation ￿gIstered wlth the Charity Commission,
reglstered charSty number 1159601. The prlncipal a(*lress 15 CIO Rochdale Homets R L Club. Sandy Lane. Rochdale, OLII
5DR.
2. A￿oUntIng Pollcles
2.1. Basls ot Preyrntlon of ￿nIn￿l•l Ststements
The financial statements have been prepared in aecordance wlth the Char*Ues SORP IFRS 1021 'Accounting and
Reporung by Charitles.. Ststement of Recommended Practice applicable to charities preparing their accounts in
accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effertive I
January 20191" Financlal Reporting Standard 102 "The Flnancial Rep)rting Stsndard appllcable In the UK and Republlc
of IrelaThJ' and the Charities Act 201 L.
charSty Is a PublK Benent Entity as deflned by FRS 102.
2.2. Incomlng Resources
Income from donations and grants Is recognised when the tha￿tr is entitled to the funds, the receipt is probable and
the amount Can be measured relsably. For donatlons, this Is usually on ￿elpt. For grants, this Is usually when a
formal offer is made In wrltin9. If a dOnat￿n or grant contains terms and conditions oUts￿e of the charity's control
which must be met before the charity is entItl￿ to the funds, or if the donor specifies that the funds must be used in
futu￿ time perfod5, then the Income is deferred.
2.3. Reswrr¢6 Exp•nded
Expenditu￿ is recognSsed when a present legal or Constructive obligation exists at the balance sheet date as a rttult
of a past event, It Is probable thai a transfer of econornlc benefits wlll be required to settle the obligation, and the
amount can be estlmated ￿lIablY. It Is inclu51ve of VAT which cannot be recovered. Direct Costs a￿ those costs which
directly attribute to Irs activities. Wages and salarles are allocated to direct costs based on an estlmate of time spent
on charitable attivities by staff members. Support Costs include stsff costs 4nd are thosè which do not produce
direct output. Staff costs relate to specifie
activities and this is reflected in the allocation of payroll costs based on th& percentage of titne spent. All costs,
including governance costs, are allocateij between rhe expenditure cateoories of the charity on a basls designed to
reflect the use of the resource. Costs ￿latIng to a particular attivity are charged directly,. Othe￿ are apportioned on an
appropriate basls. Support costs and overheads have been cèlculated by allocating staff time to the level of
Involvement in thevarlous actlvities of the Charity-
2.4. C•$h and Cash Equivalents
C45h and cash equivalents are baslc financial assets and include cash ITh hand and deposits held at call with banks,
other short-term highly Ilquld Investments that mature In no rn0￿ than th￿e months from the date of acquisition and
are ￿￿llY converrible to a kl￿w￿ amount of cash with insignificant rlsk of change In value, and bank overdrafts.
3. lthcome Imm Donatlons and L•go¢ies
2024
unrestrIct￿ Restrlcted
fund$
Totsl
funds
lunds
Donatyons and gifts
29,440
20,803
50,243
Page 6

Rochdale Hornets Sportlng Foundation
Notes to the Flnancial Statements {contFnued)
For The Year Ended 31 December 2024
4. Analysls of Expendlturn
2024
Artivitie$
ndertaken
directly
Support
costs
{see note 51
Total
Ralslng funds
Sank charges
Legal/professlonal fees
Prfntlng and sratfjonery
2L,249
30,262
60
I,L09
403
51,511
60
1,109
403
21,249
31,834
53,083
5. Support Cojlg
2024
R•lslng
funds
Bank
charg•1
L¢gwl/profesglonal Printlng and
gtatlonery
Total
Employee costs
Premlses expellses
General admlnistratlon
17,990
7,322
4,950
17,990
7,322
6,522
60
1,109
403
30,262
60
1.109
403
31,834
6. Xndep•ndent Ex•mlnerfs Remunerntion
7. Staff Costs
stsff Costs were as follows:
2024
Wages and salarles
17,990
No employee5 recelved employee benefits (excluding employer penslon costs) for the reporting perlod of more than E60,000.
8. Aver•ge Number of Employees
Average nurnber of employees durfng the year was: I
9. Debtors
2024
Due withln one year
other debtors
21,500
10. Credltors: Amounts Falllng Due Wlthin One Year
2024
Trade creditors
Page 7

Rochdale Hornets Sporting Foundation
Notes to the Financial Statements (contlnued)
For The Year Ended 31 December 2024
11. Movement in Funds
Asati
January
2024
As4t31
December
2024
Incom•
Expendlture
Unrestrlrted fundl
General=
General unrestyicted fund
Restricted funds
Restricted
6,999
29,440
114,4491
21,990
22,831
20,803
{38,6341
5,000
Ttstsi funil$
29,830
50.243
{53,0831
26,990
12. Related Party Dl$¢losures
Page 8