OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-06-30-accounts

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

REGISTERED COMPANY NUMBER: 09299973 (England and Wales) REGISTERED CHARITY NUMBER: 1161838

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2021

FOR

THE HARLEQUINS FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

Page
Trustees' Report 1 to 8
Trustees' Responsibility Statement 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Financial Statements 14 to 21

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2021. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The exclusively charitable objects for which The Charity is established are:

  1. To advance education

  2. To relieve need in individuals arising from their youth, age, gender infirmity or disability, financial hardship or social circumstances

  3. To develop the capacity and skills of the members of communities that are socially or socially and economically disadvantaged in such a way that they are better able to identify and help meet their needs and to participate more fully in society

Such other exclusively charitable means as the trustees may from time to time determine.

Significant activities

Public benefit

As required by the Charities Act 2011, the Trustees have referred to the Charity Commission's general guidance on public benefit when formulating the grant making policy. In particular, the Trustees consider how grants can be made to ensure maximum benefit flows through to the intended ultimate beneficiaries. The grants benefit several public causes, as detailed in the notes to the financial statements.

Page 1

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

STRATEGIC REPORT

Achievement and performance

Our goal is to use the power of rugby to Build Brighter Futures. We are a delivery focused organization, built on people, and being unable to meet face to face had a huge impact on what and how we delivered.

We were able to successfully pivot to remote forms of online engagement at the end of last year's reporting period and brought any remaining members of staff back from furlough as schools reopened for certain year groups in the month preceding this report. The staff team continued to be on a reduced salary, the level of which was dependent on their pay bands, with those on the lowest bands having their salaries protected at the pre-pandemic level.

We achieved all but one of our annual KPI's - the one being delivery of the Ahead of the Game programme in grassroots clubs. It will come as no surprise to understand the lockdowns and restrictions on delivery made it almost impossible to deliver this face to face, and the research determined that it was not effective to deliver online to young people.

We were able to maintain our financial integrity, through adapting our fundraising, reducing costs and not recruiting to every empty post.

To be able to continue to grow our delivery, whilst preserving our financial reserves, was nothing short of a herculean effort from the team.

We continued to improve our governance processes, undertaking a comprehensive self-assessment of our safeguarding practices through the NSPCC self-assessment. This formed the basis of our ongoing action plan.

Two of our Trustees were re-elected for another term of two years, helping the charity to navigate through this tumultuous period.

Our vision

A world where the power of sport is used to drive positive change.

Our mission

To use the Harlequin network and brand to inspire, educate and equip individuals and communities at home and around the world to change their lives and fulfil their potential.

Our focus is on inspirational, sustainable, and transformative solutions that tackle inequality, poor health and the challenges facing the most vulnerable in society using education, skills development, and entrepreneurship.

Whilst growth in the numbers of participants is a useful measure, we are now more focused on the social value we create through our delivery. These two measures are not mutually exclusive and may mean creating greater social value through engaging more numbers. However, our focus is more on reaching the right people, at the right time, with the correct programme to maximise our impact and effectiveness.

The strategy we developed and launched in early 2019 has weathered the test of the pandemic. Our approach is to focus delivery in the 'Harlequin Heartlands', specifically the boroughs surrounding The Stoop and in countries around the world through selected partners; and indirectly through the development of strategic relationships, creation of resources and the support of campaigns on topics we are passionate about.

To maximise our impact and achieve a consistent approach across our programmes, we co-created a bespoke sports-based version of a Skills Builder toolkit designed to support the development of eight essential skills and capabilities. This will help to guarantee our beneficiaries have an opportunity to acquire the essential skills for work and life and help us to demonstrate a clear approach to how we work and the difference we make.

We also recognise that sport has long been a means to unite people and sports organisations continue to deliver positive social outcomes for communities, generating social value through their work. There is an unmet need to quantify this value more accurately.

By investing in the development of the Sport Value Bank (SVB), we have set a new industry standard approach to impact measurement and can demonstrate our true value to society, whilst supporting other like-minded organisations to do the same.

Page 2

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

Our delivery falls under three broad pillars:

Skills

We believe in the principle that everyone should have the opportunity to build the essential skills, experience, and aspirations to succeed in the 21st century. As a result, we will design, develop, and deliver a range of programmes that meet the needs of the beneficiaries, with a specific focus on those most vulnerable in society.

The relationship with the Club presents opportunity to develop a 'skills' pathway, from work experience through to employment, that supports our ambition and positively impacts the local community. Success will be predicated on developing and maintaining partnerships with key stakeholders and the creation of opportunities that provide a valuable experience for the participants.

Wellbeing

Good health is central to a person's happiness and wellbeing. We are committed to increasing awareness and supporting preventative approaches that enable our communities to improve their mental and physical health.

By working with key partners both locally and nationally, we will deliver innovative programmes and campaigns that respond to the needs of our communities. By encouraging participation in regular physical activity and changes in behaviour to support overall improvements in health, we aim to help people within our communities to lead happy and fulfilled lives.

Inclusion

We will continue to challenge discriminatory attitudes, removing barriers to participation for everyone, regardless of age, sex, disability, race, ethnicity, religion or economic or other status. By supporting the design and delivery of programmes that promote the inclusion of those from traditionally under-represented groups in sport, we will demonstrate that rugby and sport in general is for all.

Programmes and partnerships

As we entered Quarter 1 during the summer months, we partnered with local schools to launch our 'Summer Sports Week', supporting hundreds of local young people to stay active and socially connected during the holidays, with a range of free sports and activity sessions at their school.

Combining our newly developed Skills Builder for Sports Toolkit and our own flagship resilience programme, METTLE, we supported young people by using sport as a tool to develop essential skills such as 'Staying Positive' and 'Aiming High.'

Each young person had the opportunity to attend up to five 70-minute sports and activity sessions over the course of a week, where they could choose from different activities each day. Throughout the week, our coaches worked with small groups of young people to explore possible coping techniques and resilience skills that they could employ to help support their development.

Our staff volunteered to support Food with Love in Hounslow, delivering food care packages to vulnerable residents.

As we came out of the summer an offer to schools which we had been working on was launched - Move. Learn. Grow., in partnership with Sport Impact and Kingston University.

The announcement of a second wave in September, followed by lockdown 2.0 in October, made progress slower than we had hoped for. Despite this there was still interest in the offer helped by substantial PR and media coverage including the following: Sports industry; Primary Times; Radio Jackie; SW Londoner; The Educator; Teaching Times; Ed news; PE Matters; School Sport Magazine; ABC Magazine Surrey; and Families Upon Thames.

We held several information webinars for PE leads to dial into and engaged key stakeholders in the three Boroughs to help promote our work.

We were happy to record several hundred downloads of our Coaching Handbook toolkit, developed in partnership with Skills Builder. This is a key part of our ongoing strategy and is useful to engage schools in our Move. Learn. Grow. offer.

Page 3

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

We delivered a series of impactful Equality, Diversity and Inclusion webinars throughout the year. These were hugely popular and covered topics as varied and insightful as Race and Ethnicity - the use of language; Disability accessibility in sport; Mental Health and sport; and LGBTQ+ representation in sport.

As we moved into the autumn, we held our game dedicated to the promotion of positive mental health. We worked in partnership with Movember, to deliver a self-harm and suicide prevention programme called Ahead of the Game in grassroots clubs. Our delivery was impeded by the three national lockdowns, as the closure of grassroots rugby clubs prohibited our ability to deliver the programme. However, after extensive conversations with Movember and some additional training for the team we were able to commence delivery of both the parents and coaches workshops in Q3. The decision was made to deliver the athlete (young people) workshops face-to-face, so this was pushed back until Q4 and into the 2021-22 reporting period.

The game against Exeter in November received huge support from the Club through coverage on Quins Live TV, alongside the players promoting the programme on their warmup tee-shirts. Several high-profile players from both playing squads participated in an online 'Evening with…' where they discussed their thoughts on mental wellbeing and sport.

We delivered our 'Stay Home, Stay Safe' online programme of workouts via Zoom twice a week, to both participants and their families. This was supported by surprise guest appearances by members of our playing squads.

Quarter 3 meant a return to a national lockdown from January to early March. In response to the increasingly uncertain schools landscape as the spring lockdown extended beyond the February half term, the team reacted quickly to repurpose our traditional schools programming. Entirely adapting programmes such as Project Rugby and developing downloadable versions of programmes like METTLE as part of our growing 'Harlequins EDU' (digital) offer.

Our digital reach has grown significantly, over eight hundred pupils from eleven schools accessed Tackling Health during the spring term. Not only that, but our database of school contacts grew rapidly too, enabling us to better communicate with the key stakeholders within our schools network.

This digital growth led to a significant boost in terms of local awareness and recognition. We received partnership enquiries from new schools, local authorities, and other stakeholders to help drive our delivery in Quarter 4 and into 2021-22.

During Easter we supported Achieving for Children to deliver their Holiday Hunger programme, Feed Ur Everyday Lives (FUEL). Over the two weeks we delivered, 850 free meals across the boroughs, working with AFC to minimise wastage and support a variety of providers, and delivered thirty-two free sports and activity sessions for children aged 5 -16 across both boroughs.

Harlequins Foundation, visually impaired team returned to training in Q4. This piece of work has been spearheaded by Rob Voller and was delivered in partnership with The Change Foundation.

Harlequins Wheelchair Rugby Team, The Jesters, also returned to play in Q4. Aided by two successful grant funding bids and the Christmas Big Give Campaign, we were able to invest in our own set of Wheelchair Rugby chairs. Richmond College Sports Hall became their new long-term training facility, further extending our partnership with the college.

Our programme was selected to represent 'Project Rugby' at The Premiership Final. James Collins Clark and Rob Voller accompanied twenty young people from both strands of project rugby to a Festival at Chase Bridge School before attending the final.

A refresh of our METTLE content was undertaken in partnership with a local Primary School Teacher and supported by Hounslow Education Partnership (HEP). The updated content has been subsequently made available for download via Harlequins EDU as part of our digital PSHE offer. This was accompanied by a new 'Robot Rugby' coding offer to schools.

We were successful in securing additional funding from Richmond Parish Lands (RPLC) to deliver METTLE in primary schools in specific Richmond postcodes.

As a result of our work with Merton Clinical Commissioning Group we were shortlisted as a finalist for the Health Service Journal (HSJ) National Awards and by Diabetes UK for their 2021 conference.

After securing funding from Transport for London to launch a healthy walk group from The Stoop. By the end of Q4 we had delivered six walks with twenty-four unique attendees.

Page 4

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

Throughout the year we continued to deliver our education and employability programmes, targeting the most vulnerable and marginalised young people in our communities.

On our Hitz programme we had twenty-six learners enrolled for the academic year, with seventeen of those completing. Unfortunately, the proposed Traineeship with London Learning Consortium did not result in enough referrals to achieve our 'Enrolment KPI' for the year. We are still actively engaged with LLC and working towards a specific Sports Traineeship in the new academic year.

Seventeen learners who completed the HITZ Learning Academy successfully passed their 'main aim' qualifications and 80% of participants secured positive progression destinations for next academic year.

Our Functional Skills learners recorded a pass rate of 72%, however, our GCSE results were disappointing, with a pass rate of only 30%.

154 young people completed HITZ on Track this academic year across five local schools. One school dropped out of the programme due to their restrictions on external visitors, meaning we fell slightly short of the KPI of 180 participants.

Novel resources for the programme were provided by Premiership Rugby in Q4 which ensured greater consistency of delivery across clubs.

We continued to deliver Engage - an ESF Funded Programme (Positive Directions London South) - Short educational intervention for targeted NEET young people offering Functional Skill in English and Maths and positive enrichment opportunities. All eight of our students were able to secure progression into positive destinations, one of which was a Kickstart placement with The Foundation.

Our Kickstart programme continued to record successful outcomes. Many of the roles are working in local schools as PE and Sport Technicians. To date all have moved into positive outcomes, either employment with partners or within The Foundation, or further education and training programmes.

We developed an apprenticeship programme in partnership with Richmond upon Thames College, which will be a fantastic programme through which we can develop a larger pool of part-time and full-time staff.

4. Additional support and Partnerships

We are very grateful to the following organisations who have supported our work throughout the year:

4.2. Premiership Rugby

4.24. Signal

Page 5

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

Financial review

Financial position

The Harlequins Foundation's total income for the year amounted to £563,291 compared to £539,854 in the previous period.

Total restricted income amounted to £174,886. This amount includes one major source of income from Premiership Rugby Ltd of £80,56, to deliver their national programme initiatives.

Unrestricted income decreased from £401,344 to £388,405. This is made up of decreased charitable donations received. These are primarily made up of donations & online events.

The total resources expended were £625,764 compared to £605,466 in the previous period, the increase is due mainly to the coaching costs of delivering PRL programmes and EFS.

As a result, the charity carried forward healthy reserves of £420,402 at the reporting date, of which £90,256 were restricted and £330,146 unrestricted.

Reserves policy

It is the policy of the charity to have enough funds available to meet all ongoing responsibilities (programmes and partnerships that the charity has committed to) and operating costs for six months.

Page 6

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

STRATEGIC REPORT

Principal risks and uncertainties

The Trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.

The principal risks which have been identified are recorded and actively monitored in the risk register are:

Future plans

Over the course of the next 12 months The Harlequins Foundation will:

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, a deed of trust, and constitutes a company, limited by guarantee by its Memorandum and Articles of Association, as defined by the Companies Act 2006. It is registered as a charity with the Charity Commission.

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09299973 (England and Wales)

Registered Charity number

1161838

Registered office

Twickenham Stoop Stadium Langhorn Drive Twickenham Middlesex TW2 7SX

Trustees

M Wall (Chair) D Coles K Cahill S J Pope L Dalrymple K Dooley M Marmion (Appointed 27 January 2022)

Page 7

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Sam Ede Institute of Chartered Accountants in England and Wales Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ

Trustees'30 March 2022 | 10:54 PDTreport, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:

................................................................. M Wall - Trustee

Page 8

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

TRUSTEES' RESPONSIBILITY STATEMENT FOR THE YEAR ENDED 30 JUNE 2021

The trustees (who are also the directors of The Harlequins Foundation for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 9

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HARLEQUINS FOUNDATION

Independent examiner's report to the trustees of The Harlequins Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Sam Ede Institute of Chartered Accountants in England and Wales Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ 30 March 2022 | 19:22 BST Date: .............................................

Page 10

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2021

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 4 233,762 - 233,762 176,185
Income from charitable activities 5 154,566 174,886 329,452 362,698
Other income 77 - 77 971
Total 388,405 174,886 563,291 539,854
EXPENDITURE ON
Charitable activities 6
Charitable activities 497,454 128,310 625,764 605,466
NET INCOME/(EXPENDITURE) (109,049) 46,576 (62,473) (65,612)
Transfers between funds 14 (2,635) 2,635 - -
Net movement in funds (111,684) 49,211 (62,473) (65,612)
RECONCILIATION OF FUNDS
Total funds brought forward 441,831 41,044 482,875 548,487
TOTAL FUNDS CARRIED FORWARD 330,147 90,255 420,402 482,875

The notes form part of these financial statements

Page 11

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

BALANCE SHEET 30 JUNE 2021

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 12 337,889 82,076 419,965 409,863
Cash at bank and in hand 159,517 80,240 239,757 455,526
497,406 162,316 659,722 865,389
CREDITORS
Amounts falling due within one year 13 (167,260) (72,060) (239,320) (382,514)
NET CURRENT ASSETS 330,146 90,256 420,402 482,875
TOTAL ASSETS LESS CURRENT LIABILITIES 330,146 90,256 420,402 482,875
NET ASSETS 330,146 90,256 420,402 482,875
FUNDS 14
Unrestricted funds 330,146 441,831
Restricted funds 90,256 41,044
TOTAL FUNDS 420,402 482,875

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The 30 March 2022 | 10:54 PDTfinancial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. M Wall - Trustee

The notes form part of these financial statements

Page 12

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021

2021 2020
Notes £ £
Cash flows from operating activities
Cash generated from operations 16 (215,769) (10,023)
Net cash used in operating activities (215,769) (10,023)
Change in cash and cash equivalents in
the reporting period (215,769) (10,023)
Cash and cash equivalents at the
beginning of the reporting period 455,526 465,549
Cash and cash equivalents at the end of
the reporting period 239,757 455,526

The notes form part of these financial statements

Page 13

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

1. STATUTORY INFORMATION

The Charity is an incorporated charity, registered with the Charity Commissioners for England and Wales (1161838) and a company incorporated in England, United Kingdom. (0929973). The charity is controlled by its governing document, a deed of trust, and constitutes a company, limited by guarantee by its Memorandum and Articles of Association, as defined by the Companies Act 2006. The Charity is limited by Guarantee to a maximum of £1 contribution per member. At the year end date there were five (2020: five) members. Its principle objectives are; to advance education; to relieve need in individuals arising from their youth, age, gender, infirmity or disability, financial hardship or social circumstances; and to develop the capacity and skills of the members of the communities that are socially and/or economically disadvantaged. The registered office is; The Twickenham Stoop Stadium, Langhorn Drive, Twickenham, Middlesex, TW2 7SX.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)' and the Companies Act 2006. The financial statements have been prepared under the historical cost conversion.

The Financial Statements have been prepared in Sterling. This is the Charity's functional and presentation currency.

Monetary amounts in these Financial Statements are rounded to the nearest £. There are a few rounded differences which cannot be eliminated.

Going concern

There are no material uncertainties about the Charity's ability to continue and accordingly the financial statements have been drawn up on a going concern basis.

Incoming resources

All incoming resources are recognised in the Statement of Financial Activities (SOFA) once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations receivable

Donations are recognised in the SOFA when conditions for receipt have been complied with.

Government grants

Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants that become receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Donations payable

Donations payable are recognised when they are approved by the Trustees and the recipient of the donation has been informed of the amount paid. Any donations where the recipient has not been informed are noted as a contingent liability.

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

Page 14

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

2. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Cash and cash equivalents

Cash at bank and in hand includes cash and short term deposits with a withdrawal notice period of no more than 90 days.

Financial instruments

The Charity only has financial assets and financial liabilities that qualify as basic financial instruments which are recognised at transaction cost and subsequently carried forward at amortised cost.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably resulting the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditor are normally recognised at their settlement amount after allowing for any trade discounts due.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the view of the Trustees in applying the accounting policies, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

4. DONATIONS AND LEGACIES

Unrestricted
Restricted
funds
funds
£
£
Donations
202,512
-
Gift aid
31,250
-
233,762
-
5.
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
Fundraising income
25,700
11,319
Events income
128,866
160,557
Grant income
-
3,010
154,566
174,886		 2021
Total
funds
£
202,512
31,250
233,762
2021
Total
funds
£
37,019
289,423
3,010
329,452		 2020
Total
funds
£
151,185
25,000
176,185
2020
Total
funds
£
91,190
85,363
186,145
362,698

continued...

Page 15

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

6. CHARITABLE ACTIVITIES COSTS

2021 2020
Direct Costs Support Costs Total Total
£ £ £ £
Donations payable 25,320 - 25,320 13,050
Event costs 20,175 - 20,175 32,997
Staff costs 421,948 - 421,948 423,070
Independent examination fees - 5,000 5,000 4,500
Other costs 146,073 7,248 153,321 131,848
613,516 12,248 625,764 605,466

Direct donations payable includes Nil (2020: £50), direct event costs includes Nil (2020: £1,488), direct staff costs includes £135,260 (2020: £116,239) and other costs includes £8,353 (2020: £35,949) that were paid out of restricted funds. All other expenditure was unrestricted.

7. SUPPORT COSTS

SUPPORT COSTS
Governance
Management Finance Other costs Totals
£ £ £ £ £
Charitable activities 1,657 592 31,907 10,000 44,156

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Independent examiner's remuneration 5,000 4,500

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.

10. STAFF COSTS

STAFF COSTS
2021 2020
£ £
Wages and salaries 369,558 373,848
Social security costs 31,784 33,079
Other pension costs 20,605 16,144
421,947 423,071
The average monthly number of employees during the year was as follows:
2021 2020
Number of staff FTE recharged 16 16

continued...

Page 16

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

10. STAFF COSTS - continued

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£70,001 - £80,000
£80,001 - £90,000		 2021
-
1
1		 2020
1
-
1

The Trustees consider that there were no employees within the Charity as the staff time is recharged from the Harlequin Football Club Limited. The number of staff disclosed in the notes above relate to the full time equivalent staff that have been recharged.

The Trustees consider that key management personnel remuneration totalled £80,466 (2020: £79,288).

11.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
171,865
4,320
Income from charitable activities
228,508
134,190
Other income
971
-
Total
401,344
138,510
EXPENDITURE ON
Charitable activities
Charitable activities
451,740
153,726
NET INCOME/(EXPENDITURE)
(50,396)
(15,216)
Transfers between funds
77,700
(77,700)
Net movement in funds
27,304
(92,916)
RECONCILIATION OF FUNDS
Total funds brought forward
414,527
133,960
TOTAL FUNDS CARRIED FORWARD
441,831
41,044		 Total
funds
£
176,185
362,698
971
539,854
605,466
(65,612)
-
(65,612)
548,487
482,875

continued...

Page 17

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments and accrued income		 2021
£
58,880
74,564
10,393
276,128
419,965		 2020
£
56,477
20,265
38,315
294,806
409,863

Trade debtors include £57,291 (2020: £51,904), VAT includes £980 (2020: £Nil) and prepayment and accrued income include £23,806 (2020: £23,806) that relate to restricted funds.

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
VAT
Other creditors
Accruals and deferred income		 2021
£
27,998
11,606
190,716
9,000
239,320		 2020
£
9,960
37,599
280,147
54,808
382,514

VAT includes £11,607 (2020: £37,599), other creditors include £59,260 (2020: £21,765), trade creditors include £1,194 (2020: £Nil) and accruals and deferred income include £Nil (2020: £Nil) which relate to restricted funds.

14. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between
At 1/7/20 in funds funds At 30/6/21
£ £ £ £
Unrestricted funds
Unrestricted Fund 441,831 (93,746) (17,939) 330,146
Movember - (15,304) 15,304 -
441,831 (109,050) (2,635) 330,146
Restricted funds
METTLE 17,687 (5,671) - 12,016
Hitz 18,291 9,387 - 27,678
Project Rugby 97 (2,732) 2,635 -
Tackling Numbers - 6,400 - 6,400
Tackling Health - 11,540 - 11,540
National Citizen Service 4,969 (4,500) - 469
Engage - 29,143 - 29,143
National Health Services - 3,010 - 3,010
41,044 46,577 2,635 90,256
TOTAL FUNDS 482,875 (62,473) - 420,402

continued...

Page 18

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted Fund 388,405 (482,151) (93,746)
Movember - (15,304) (15,304)
388,405 (497,455) (109,050)
Restricted funds
METTLE 10,000 (15,671) (5,671)
Hitz 33,554 (24,167) 9,387
Project Rugby 80,560 (83,292) (2,732)
Tackling Numbers 6,800 (400) 6,400
Tackling Health 11,540 - 11,540
National Citizen Service - (4,500) (4,500)
Engage 29,422 (279) 29,143
National Health Services 3,010 - 3,010
174,886 (128,309) 46,577
TOTAL FUNDS 563,291 (625,764) (62,473)
Comparatives for movement in funds
Net Transfers
movement between
At 1/7/19 in funds funds At 30/6/20
£ £ £ £
Unrestricted funds
Unrestricted Fund 414,527 (50,396) 77,700 441,831
Restricted funds
METTLE 43,021 (25,334) - 17,687
Hitz 6,942 11,349 - 18,291
Project Rugby 83,588 98 (83,589) 97
Move Like a Pro 409 (1,464) 1,055 -
Tackling Health - (4,834) 4,834 -
National Citizen Service - 4,969 - 4,969
133,960 (15,216) (77,700) 41,044
TOTAL FUNDS 548,487 (65,612) - 482,875

continued...

Page 19

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted Fund 401,344 (451,740) (50,396)
Restricted funds
METTLE - (25,334) (25,334)
Hitz 27,955 (16,606) 11,349
Project Rugby 95,334 (95,236) 98
Move Like a Pro - (1,464) (1,464)
Tackling Health 6,777 (11,611) (4,834)
National Citizen Service 8,444 (3,475) 4,969
138,510 (153,726) (15,216)
TOTAL FUNDS 539,854 (605,466) (65,612)

PRL Programmes are aimed at increasing participation in rugby and those that use rugby for education.

METTLE projects are aimed at building and protecting the mental resilience of players by raising awareness of, providing support for and education and deliver school programmes to young people in local boroughs and schools promoting mental health and supporting its challenges.

Hitz is a programme that uses the core values of rugby, alongside other sporting and extracurricular opportunities to increase young people’s resilience, self-confidence and long-term employability.

Move Like a Pro is a programme designed by Premiership Rugby’s professional rugby coaches for people who aren’t currently particularly active, inspiring a legacy of long-term lifestyle change across the rugby fan community.

Tackling Health is an interactive programme for children aged seven - eight, which takes a holistic approach to teaching children about their own health, wellbeing and about leading a healthy lifestyle with a rugby focus.

National Citizen Service (NCS) delivered a pilot programme of NCS on behalf of PRL.

Engage (ESF) Funded Programme (Positive Directions London South) is a short educational intervention for targeted NEET young people offering Functional Skill in English and Maths and positive enrichment opportunities.

The other funds have specific restrictions and will be used for the purpose received.

Transfers between funds

The Charity has used unrestricted funds to support the excess costs of £2,635 (2020: £5,889) on restricted funds.

continued...

Page 20

DocuSign Envelope ID: 4DFE52A5-47B6-4098-9FF0-D253BAA6B9AE

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

15. RELATED PARTY DISCLOSURES

During the year the Harlequin Football Club Limited (The Club), a former Trustee of the Charity, paid for goods and services and collected monies on behalf of the Charity totalling net expenditure of £143,730 (2020: £144,491). The balance due to the Club, included in other creditors at the year end, was £116,152 (2020: £259,882). The balance is unsecured, repayable on demand and bears no interest.

The Club provides facilities and services to The Foundation for which no charge is made. The level of these costs cannot be reliably estimated by The Foundation.

16. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2021 2020
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (62,473) (65,612)
Adjustments for:
Increase in debtors (37,308) (139,987)
(Decrease)/increase in creditors (115,988) 195,576
Net cash used in operations (215,769) (10,023)

17..

ANALYSIS OF CHANGES IN NET FUNDS

At 1/7/20 Cash flow At 30/6/21
£ £ £
Net cash
Cash at bank and in hand 455,526 (215,769) 239,757
455,526 (215,769) 239,757
Total 455,526 (215,769) 239,757

Page 21