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2022-06-30-accounts

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

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

FOR

THE HARLEQUINS FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

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

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THE HARLEQUINS FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

Page
Trustees' Report 1 to 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Financial Statements 16 to 23

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

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 2022. 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).

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.

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

STRATEGIC REPORT

Achievement and performance

This report highlights the huge amount of effort that every single member of staff has put in over the last year.

I am incredibly proud of how far we've come as a young charity in such a short space of time, particularly after the 'interruption' of the last couple of years. I cannot stop smiling when I read about the positive effect, we have had on so many people's lives, representing the Club, its supporters, and partners in the Harlequin Heartlands.

With our success to date, we continue to embody the belief that runs through the Club, that collectively we can be a force for good in how we tackle the most pressing challenges of our time whilst we continue to work with some of the most vulnerable in our community.

In order to support our long-term growth plans and ensure our sustainability we invested some of our reserves in important human resource, for example expanding our marketing and communications team to help drive greater awareness of our work. We also made the decision to invest in systems that will help us to be more efficient, including the migration to a new CRM in Salesforce for Non-Profits.

However, most importantly I need to thank you: for reading this report, taking an interest in our work, and supporting us in whatever way you do.

"With everything that is going on at the moment, now is not the time to rest on our laurels; now is the time to push forward to achieve even more."

Marc Leckie - Head of Foundation Nunquam Dormio

Our Ambition

To positively impact the lives of one million individuals by 2030 using the power of sport.

Our mission

As the charitable arm of Harlequin FC, our focus is on solutions that tackle inequality, poor health and the challenges facing the most vulnerable in society.

Creating Social value in our community

The numbers presented in this report represent the Social Value created across the whole of the 2021/22 rugby season.

What Is Social Value?

Social Value is a way of understanding the total impact of an activity or programme on people's quality of life. A project that has a greater positive impact on people's lives generates more social value.

When the Social Value generated exceeds, the resources invested in a programme, that programme represents a net benefit to society. We take a holistic approach to measuring Social Value to consider the impact on an individual's quality of life and our wider society.

How Do We Calculate Social Value?

Sport Value Bank (SportVB); is an online Social Value Bank which enables sports organisations to accurately assess, record and value the impact of their community activity. It was developed when an increasing number of clubs, governing bodies and charitable organisations were seeking to establish the true value of sport to society.

Developed by Simetrica-Jacobs in partnership with The Harlequins Foundation, the online tool allows organisations in the sports sector to easily access robust Social Value measurements for community projects.

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

Skills Builder Sports Toolkit

Everyone needs Essential Skills to succeed, whatever their path in life. That's why we teamed up with the Skills Builder Partnership, which brings together educators, employers, and skills-building organisations around a shared approach for building the eight Essential Skills.

The Skills Builder Universal Framework provides the national standard for teaching Essential Skills. It breaks each skill into steps, supporting progress for students of all ages and abilities, including those with Special Educational Needs.

The Sports Toolkit

As part of our partnership with Skills Builder, we're delighted to have produced the Sports Toolkit, which supports young people and coaches to develop the Essential Skills that they need to succeed through sport.

Our coaches use this toolkit and framework in every session that The Harlequins Foundation delivers, to support young people to reach their potential in every area of their life.

The eight essential skills are broken down into four pairs:

"A recent evaluation has shown that participants make on average between 1 and 1.5 steps of progress across all eight of the Essential Skills, as a result of the 12-week programme. This demonstrates the accelerated progress achieved, in comparison to the 0.55 steps of progress a young person can expect to make over the course of a year without any targeted support."

Skills Builder Partnership, 2021.

The Toolkit in action

The Harlequins Foundation coaches delivered weekly sessions to Kingston Academy's 13-14-year-old students. The students used the Skills Builder Benchmark at the start and end of the year to track progress against the eight Essential Skills.

Each session focused on a different Skill and was comprised of some classroom work, with small group discussions, then a practical session to put learning into practice!

The coaches have noticed great improvements in the pupils' confidence in speaking and listening, communicating clearly in front of their classmates, and using leadership skills to run activities and manage dividing up tasks between others in a fair way.

Rugby in a Box (RIAB)

RIAB launched at Big Game 13 in style, on the pitch at Twickenham, with ambassadors Conor O'Shea, RFU Director of performance and Tabai Matson, Harlequins Head Coach.

What Is It?

Everything you need to run a tag rugby session, from tag belts and balls to a scheme of work and session plans aligned with the national curriculum. Rugby in a Box is not only designed to introduce young people to rugby, but more importantly to use sport to teach them the Essential Skills needed to succeed in life.

RIAB also provides opportunities for staff development. The Harlequins Foundation is providing training opportunities for coaches, teachers, and support staff to help them maximise their ability to embed the Essential Skills throughout their sessions.

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

The Highlights So Far...

A Festival with GLF Multi Academy Trust

Over 200 pupils attended, and our coaches delivered several different sessions using the resources in the box.

"It was brilliant - so well run and really enjoyable!" Teacher

A RIAB Festival at The Stoop

10 primary schools from the area came to The Stoop to take part in our RIAB Tag Festival, which was delivered in partnership with The Richmond upon Thames School (RTS). Each school group received RIAB training sessions from The Harlequins Foundation coaches, before taking part in a tournament against the other schools.

"It's really fun as you get to learn a lot of different skills - there is a skills bit and then there is a game so you can use those skills in the game." - Pupil

RIAB Pilot in Schools

5 boxes were delivered to local primary schools. We then worked with them to embed the sessions into their curriculum.

"We have been incredibly fortunate to have worked with The Harlequins Foundation on a number of projects, encompassing the engagement of students from our lower school year groups on the METTLE programme to Year 10 students working on the HITZ programme to support their health and wellbeing alongside the core values of rugby to increase their resilience and self-confidence.

The Harlequins Foundation have also delivered presentations to students in a House assembly and an evening parents' forum. Our students in the 'Stoop' academic house were treated to a rundown of skills and strategies needed to be successful in rugby, plus a photo opportunity with the League Champions Cup for both men and women teams.

Parents responded positively after an evening session which gave welcome information and strategies to support the mental health and wellbeing of teenagers - valuable guidance in the current climate.

And finally, we look forward to working with Harlequins in the summer for the RIAB Tag Rugby Festival with Year 5 students from neighbouring primary schools; we will have some of our older students supporting with this event, once again proving that The Harlequins Foundation plays an integral part to the progress and opportunities offered to RTS students."

Senior Leadership Team, RTS

What's next?

Education and skills development

In 2021, there were over 630,000 young people not in education, employment, or training (NEET). Not everyone thrives in a traditional education or career pathway, so we offer something that works for them.

Our programmes are all focused on supporting young people to develop the Essential Skills they need to thrive and succeed in life.

The Need

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

Hitz Learning Academy

HITZ is Premiership Rugby's award-winning education and employability programme for 14-18-year-olds who are NEET. The enrichment programme included: Robot Rugby, where students learnt to code; cricket; cooking; and regular physical exercise sessions.

Hitz on Track

HoT is a short-term intervention option for young people between the ages of 14-16 who are identified by schools as at risk of exclusion, or potentially not having a positive destination after year 11.

"Education can be an incredibly challenging - and at times lonely - place for young people, particularly if you feel that you do not fit in or get the best grades. Early intervention programmes like HITZ on Track allow us to show students that other options exist, that might be more suited to their needs or style of learning."

Matt Shillabeer, Skills Manager (20/21 season)

Kickstart

Kickstart was a government funded initiative to support NEET young people gain 6 months valuable work experience, to help them then gain employment, or go on to further training. 30 young people participated on the programme.

"They make it very hard to get into companies these days. It's an entry level position, but you need years of experience, it just makes no sense"

Paul, part of the Kickstart programme

The facts

We also started to offer apprenticeships and a Foundation degree to complement our education and skills pathway.

"One of the highlights of my apprenticeship has been setting up boxing clubs at the school I am in and seeing the positive impact it is having on the kids. I always looked up to my coaches and I now can be that positive influence in another kid's life, whilst doing something I love rather than just showing up"

Matheus, Apprentice with The Harlequins Foundation

My Foundation story - Jacob

Can you imagine wanting to study, gain qualifications and plan out your career but struggling in a 'normal' education setting? The knock-on effect of this may see young people dropping out of school or college, not gaining qualifications, and therefore not achieving their goals or fulfilling their potential.

This could have been the case for Jacob, who struggled at college and made the decision to leave. Luckily a teacher from his high school suggested he speak to The Harlequins Foundation about HITZ.

Jacob joined the programme and with a tailored approach to his skills, passions and goals, he has flourished. He loves sport (cricket in particular) and has always been active, so our tutors worked to combine these passions with his course. This gave him a focus and motivation for the aspects of the course he found most challenging.

When Jacob first joined, he was very shy, kept to himself and did not feel able to speak to his classmates.

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

He struggles with OCD, feels like he doesn't fit in, and finds it difficult to build relationships with his peers. But since joining, his confidence has grown, and he can now interact with his classmates, answers questions in class and even offers support to other students who may be struggling. These are huge steps forward for Jacob in developing his Essential Skills that will help him in life after he graduates.

He has continued to be passionate about cricket, and his dedication has landed him an invitation to training camps with England Disability Cricket.

During his time at HITZ Jacob has achieved his English GCSE, will be completing his Math GCSE, has grown in confidence and has even been awarded the Jack Petchey Achievement Award for his commitment to study. By offering a young person an alternative approach and tailoring learning to their needs we can change the course of their life.

Schools programmes

We offer a wide range of programmes that support schools not only with their physical education offered, but also the STEM subjects - using sport as the vehicle to engage.

Move.Learn.Grow

Wide-ranging support packages for primary schools, across Richmond, Kingston and Hounslow. We work with the school to identify areas they need support with and tailor a package to suit them and their students. These can include sessions for STEM subjects, extra-curricular clubs, inter-school sport competitions, and training for teachers who are less confident or experienced in delivering PE.

During the year we delivered 520 sessions to 2,074 individual participants.

"It was really amazing, such a well-designed and expertly led piece of stem learning. The children can't wait for the next session!"

Mr Lee, Headteacher at Deer Park Primary School

METTLE

Mental health is just as important as physical health.

METTLE raises awareness and challenges the stigma of mental health whilst developing mental resilience in young people. It is broken down into 4 topics: Relationships, Emotions, Self-care and Physical activity.

Project Rugby

Many people feel Rugby is not a game for them, this is where Project Rugby comes in! These sessions are designed to increase participation in the game by people from traditionally under-represented groups (Diverse Ethnic Communities (DEC), Low Socio-Economic Groups (LSEG) and people with Special Educational Needs and Disabilities (SEND).

"It gets me really energetic and excited, and I just really want to play again"

"It's just fun to play rugby and run around."

Project Rugby participants.

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

Switch

All about getting girls active, inspiring a love of moving, and hopefully playing rugby! These sessions are designed to be inclusive and remove any barriers girls may face when thinking about trying sport.

St Catherine's School

It is well known that sport and exercise improve our physical literacy, as well as resilience and wellbeing. But girls, who are often swayed from sport due to implications that it's not 'girly'

enough, miss out on these benefits - to the point that physical literacy, resilience, and wellbeing are all markedly lower in girls than boys of the same age.

The Harlequins Foundation is tackling this disparity by visiting schools throughout the Harlequins Heartlands and offering girls-only rugby sessions, giving girls a taste of sport that is often only offered to boys and helping to build that physical literacy, resilience, and overall wellbeing in girls that some may be lacking.

St. Catherine's School in Twickenham is one of these schools. Emma Legg, a teacher there, told us: "The girls have absolutely loved it. I just want to get more girls involved. They always miss out, and it's always because 'it's a boy's sport'. There's a phrase at the moment going round, 'if you can't see it, you can't be it', and that's what our girls are. If they can't see women playing rugby, then how do they know it's an option for them?"

Girls who attended these sessions reported feeling better about themselves, trying harder at school, and feeling happier - all within just six weeks of starting rugby. They enjoyed building their physical skills, saying: "It gets me really energetic and excited, and I just really want to play again."

Inclusion and wellbeing

Mental and physical wellbeing are just as important as each other, and we believe no one should face barriers when seeking access to them.

Holiday Activity & Food (HAF)

Funded by the Department of Education, we were able to run free summer, Christmas and Easter schemes for local children in receipt of benefits-related school meals, keeping them active and fed through the holidays. Our coaches organised and delivered a range of sporting activities for the kids to enjoy.

"A big thank you to The Harlequins Foundation. My son doesn't have siblings so it's great for him to be able to socialise with the children through the holidays. The staff have been amazing, they are great role models. I am so grateful to The Harlequins Foundation."

Mum of a child who attended HAF

The Jesters - The Harlequins wheelchair rugby team

This is the only disability sports team in the area, and 16 people have attended the training sessions. The team is coached by Paralympic gold medallist Kylie Grimes!

"When I go to wheelchair rugby, I don't feel different at all, it is the only contact sport we have. It is a really vital resource for disabled people."

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

Claudia, Captain of The Jesters

Ahead of the Game (AOTG)

Change starts by removing the stigma.

In partnership with Movember, we are proud to deliver AOTG, which aims to improve youth mental health through community-organised sport. The sessions are targeted at adolescent males athletes, their parents and coaches.

"Teenage boys are not great at opening up. It's so important to let them know that it's ok, and not to feel ashamed to talk to someone."

Chair, Medway Rugby Club

My Foundation story - Claudia

Meet Claudia, Captain of The Jesters, The Harlequins Foundation's wheelchair rugby team. The Jesters was founded in 2019 and has been supported since by The Harlequins Foundation, with Claudia playing an instrumental role in its growth. But The Jesters means so much more than a team or a game: it's an opportunity to get active and be a part of a team for wheelchair users who may not have that opportunity elsewhere.

"For me, sport and exercise are really important in keeping my mental health balanced. Wheelchair rugby gives me a sense of freedom, it lowers my anxiety, and it lifts my mood. I experience a lot of anxiety about being different because of my disability. But when I go to wheelchair rugby I don't feel different at all, because we all have disabilities. We don't even have to talk about it; we just get on and play sport, which is really refreshing."

Ash, who volunteers for The Jesters, appreciates the sport she can still share with Claudia. "We used to play frisbee together at university. Not being able to play sport together anymore was a big deal for us, because that was a major part of our friendship. So when she started playing Wheelchair rugby, I came to support her and stayed on from there. It was very similar to the sporting environment that we used to have in university together, and it was really nice to have that relationship between each other again."

All too often there is no option for disabled people to take part in sport. Before The Jesters, there were very limited disability team sport opportunities around Twickenham. By offering inclusive disability sport we can give disabled people the access to physical activity they need, as well as provide spaces for people with similar experiences to bond.

"For these players to come and be around people that understand them, and have that team camaraderie, is so important for their mental health and for them socially. This is a really vital resource for disabled people. "

Claudia, Captain of The Jesters

Fundraising and events

Pass Like A Pro!

Our match day activation is a great way to engage with the fans when they are at The Stoop - nothing like a bit of friendly competition. We use it to create an opportunity top talk about our work and promote The Foundation to as many supporters as possible.

Rival Ride

63 cyclists took on an epic 200-mile challenge from The Stoop to Sandy Park, Exeter! Between them that is 12,600 miles.

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

Mixed Touch Rugby Tournament

13 teams took part in the inaugural mixed touch rugby tournament at the Honourable Artillery Company. Tabai Matson, Harlequins Head Coach joined the event as part of the Harlequins team!

Cups Cups Cups

The support The Harlequins Foundation received through the cup campaign in the 21/22 season was phenomenal! We raised an amazing £47,532, which had a huge impact on the work we can do within the Harlequins Heartlands thank you to everyone who donated their cup.

Additional support and Partnerships

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

Financial review

Financial position

The Harlequins Foundation's total income for the year amounted to £786,029 compared to £563,291 in the previous period.

Total restricted income amounted to £287,397. This amount includes one major source of income from Premiership Rugby Ltd of £86,531 and Kickstart of £139,601, to deliver their national programme initiatives.

Unrestricted income increased from £388,405 to £498,632. This is made up of increased gift aid and fundraising income received.

The total resources expended were £846,385 compared to £625,764 in the previous period, the increase is due mainly to the kickstart programme.

As a result, the charity carried forward reserves of £305,630 at the reporting date, of which £31,228 were restricted and £319,402 unrestricted.

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

STRATEGIC REPORT Financial review

Reserves policy

It is the policy of the charity to have enough funds available to meet ongoing responsibilities for six months. In the year the charity fell below its reserve figure due to extenuating circumstances. The charity has a plan to address this over the coming years.

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

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022

Trustees

M Wall (Chair) D Coles K Cahill (Reappointed November 2021) S J Pope (Reappointed September 2021) L Dalrymple K Dooley M Marmion (Appointed 27 January 2022)

Independent Examiner

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

Trustees' report, 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: 17 March 2023 | 09:37 PDT

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

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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 2022.

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 BFP FCA FCCA Institute of Chartered Accountants in England and Wales Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ 20 March 2023 | 10:52 GMT Date: .............................................

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THE HARLEQUINS FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2022

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 4 113,599 - 113,599 233,762
Income from charitable activities 5 385,033 287,397 672,430 329,452
Other income - - - 77
Total 498,632 287,397 786,029 563,291
EXPENDITURE ON
Raising funds
Other trading activities 6 9,416 - 9,416 -
9,416 - 9,416 -
Charitable activities 7
Charitable activities 494,667 351,718 846,385 625,764
Total 504,083 351,718 855,801 625,764
NET INCOME/(EXPENDITURE) (5,451) (64,321) (69,772) (62,473)
Transfers between funds 15 (5,291) 5,291 - -
Net movement in funds (10,742) (59,030) (69,772) (62,473)
RECONCILIATION OF FUNDS
Total funds brought forward 330,146 90,256 420,402 482,875
TOTAL FUNDS CARRIED FORWARD 319,404 31,226 350,630 420,402

The notes form part of these financial statements

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THE HARLEQUINS FOUNDATION (REGISTERED NUMBER: 09299973)

BALANCE SHEET 30 JUNE 2022

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 13 339,429 49,355 388,784 419,965
Cash at bank and in hand 769,649 21,118 790,767 239,757
1,109,078 70,473 1,179,551 659,722
CREDITORS
Amounts falling due within one year 14 (789,676) (39,245) (828,921) (239,320)
NET CURRENT ASSETS 319,402 31,228 350,630 420,402
TOTAL ASSETS LESS CURRENT LIABILITIES 319,402 31,228 350,630 420,402
NET ASSETS 319,402 31,228 350,630 420,402
FUNDS 15
Unrestricted funds 319,402 330,146
Restricted funds 31,228 90,256
TOTAL FUNDS 350,630 420,402

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 17 March 2023 | 09:37 PDT

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

The notes form part of these financial statements

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DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2022

2022 2021
Notes £ £
Cash flows from operating activities
Cash generated from operations 17 551,010 (215,769)
Net cash provided by/(used in) operating activities 551,010 (215,769)
Change in cash and cash equivalents in
the reporting period 551,010 (215,769)
Cash and cash equivalents at the
beginning of the reporting period 239,757 455,526
Cash and cash equivalents at the end of
the reporting period 790,767 239,757

The notes form part of these financial statements

Page 15

DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

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 seven (2021: 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) 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

The trustees believe 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. They do however note that the Charity is reliant on the continuing support of Harlequin Football Club Ltd and have received assurances that this support will not be withdrawn for a period of at least twelve months following the approval of these financial statements.

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...

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DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

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
112,835
-
Gift aid
764
-
113,599
-
5.
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
Fundraising income
263,742
184
Events income
121,291
285,690
Grant income
-
1,523
385,033
287,397		 2022
Total
funds
£
112,835
764
113,599
2022
Total
funds
£
263,926
406,981
1,523
672,430		 2021
Total
funds
£
202,512
31,250
233,762
2021
Total
funds
£
37,019
289,423
3,010
329,452

continued...

Page 17

DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

6. OTHER TRADING ACTIVITIES

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Bad debts 9,416 - 9,416 -

7. CHARITABLE ACTIVITIES COSTS

2022 2021
Direct Costs Support Costs Total Total
£ £ £ £
Donations payable 22,414 - 22,414 25,320
Event costs 72,607 - 72,607 20,175
Staff costs 587,311 - 587,311 421,948
Independent examination fees - 5,375 5,375 5,000
Other costs 152,355 6,322 158,678 153,321
834,687 11,697 846,385 625,764

Direct donations payable includes £22,414 (2021: Nil), direct event costs includes £1,135 (2021: Nil), direct staff costs includes £317,212 (2021: £135,260) and other costs includes £10,957 (2021: £8,353) that were paid out of restricted funds. All other expenditure was unrestricted.

8. SUPPORT COSTS

SUPPORT COSTS
Governance
Management Finance Other costs Totals
£ £ £ £ £
Charitable activities 15,206 591 14,543 10,750 41,090

9. NET INCOME/(EXPENDITURE)

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

2022 2021
£ £
Independent examiner's remuneration 5,375 5,000

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2022 nor for the year ended 30 June 2021.

continued...

Page 18

DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Number of staff FTE recharged		 2022
£
527,120
46,591
13,600
587,311
2022
22		 2021
£
369,558
31,784
20,605
421,947
2021
16

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

£80,001 - £90,000
£90,001 - £100,000		 2022
-
1
1		 2021
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 £90,288 (2021: £80,466).

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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

continued...

Page 19

DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022 2021
£ £
Trade debtors 74,791 58,880
Other debtors 8,357 74,564
Provision for doubtful debts (9,416) -
VAT 47,679 10,393
Prepayments and accrued income 267,373 276,128
388,784 419,965

Trade debtors include £10,578 (2021: £57,291), VAT includes £1,109 (2021: £980) and prepayments and accrued income include £37,668 (2021: £23,806) that relate to restricted funds.

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
VAT
Other creditors
Accruals and deferred income		 2022
£
34,115
29,585
694,630
70,591
828,921		 2021
£
27,998
11,606
190,716
9,000
239,320

VAT includes £29,587 (2021: £11,607), other creditors include £8,357 (2021: £59,260), trade creditors include (£1,413) (2021: £1,194) and accruals and deferred income include £2,714 (2021: £Nil) which relate to restricted funds.

15. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between
At 1/7/21 in funds funds At 30/6/22
£ £ £ £
Unrestricted funds
Unrestricted Fund 330,146 36,172 (46,916) 319,402
Movember - (41,625) 41,625 -
330,146 (5,453) (5,291) 319,402
Restricted funds
METTLE 12,016 (12,038) 22 -
Hitz 27,678 (15,626) - 12,052
Project Rugby - (1,711) 2,311 600
Tackling Numbers 6,400 - - 6,400
Tackling Health 11,540 (11,827) 287 -
National Citizen Service 469 - - 469
National Health Services 3,010 (3,567) 557 -
Engage 29,143 (30,378) 1,235 -
Apprenticeship - (362) 362 -
Kickstart - 11,610 97 11,707
TFL - (400) 400 -
FDN Degree - (20) 20 -
90,256 (64,319) 5,291 31,228
TOTAL FUNDS 420,402 (69,772) - 350,630

continued...

Page 20

DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

15. 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 498,632 (462,460) 36,172
Movember - (41,625) (41,625)
498,632 (504,085) (5,453)
Restricted funds
METTLE - (12,038) (12,038)
Hitz 34,654 (50,280) (15,626)
Project Rugby 86,531 (88,242) (1,711)
Tackling Health 5,325 (17,152) (11,827)
National Health Services 1,522 (5,089) (3,567)
Engage 17,265 (47,643) (30,378)
Apprenticeship 2,499 (2,861) (362)
Kickstart 139,601 (127,991) 11,610
TFL - (400) (400)
FDN Degree - (20) (20)
287,397 (351,716) (64,319)
TOTAL FUNDS 786,029 (855,801) (69,772)

Comparatives for 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 21

DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

15. 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 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)

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.

Kickstart is a government funded programme that provided funding to employers to create long-term work placements for young people between the age of 16-24. We created placements across the business and wider club that provided 25 hours per week of paid employment over the course of 6 months per placement.

TFL (Transport for London) is a programme for Weekly Health Walks for young people 16-19 at risk of becoming NEET and twice monthly walks for adults age 55+ taking place on matchdays.

FDN is a two year, foundation degree programme delivered in partnership with The University of South Wales (USW). Students are enrolled on a foundation degree in 'Sports Coaching and Development' and have the options of a 3rd year 'top-up' to leave the programme with a full undergraduate degree (BSc). The programme is designed specifically for those interested in gaining a university qualification while acquiring the experience of working in the sector.

continued...

Page 22

DocuSign Envelope ID: B1A75EFD-B4B2-42CC-A558-DFA227087721DocuSign Envelope ID: 1331B101-BB17-4B55-B416-78E0CA27A677

THE HARLEQUINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

15. MOVEMENT IN FUNDS - continued

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 £5,291 (2021: £2,635) on restricted funds.

16. 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 £ £570,120 (2021: £143,730). The balance due to the Club, included in other creditors at the year end, was £686,272 (2021: £116,152). 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.

17. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2022 2021
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (69,772) (62,473)
Adjustments for:
Decrease/(increase) in debtors 50,373 (37,308)
Increase/(decrease) in creditors 570,409 (115,988)
Net cash provided by/(used in) operations 551,010 (215,769)

18.. ANALYSIS OF CHANGES IN NET FUNDS

At 1/7/21 Cash flow At 30/6/22
£ £ £
Net cash
Cash at bank and in hand 239,757 551,010 790,767
239,757 551,010 790,767
Total 239,757 551,010 790,767

Page 23