Charfty Reglstratlon Number: 1165303 Gloucester Rugby Foundation Report and unaudited finanaal statements For Ihe year ending 30 June 2025
Glouce5tsr Rugby Foundation Legal and admlnlslratlv• inforniation Trust••s: Hoyma Rrla frh)kn&s- Ch8lr Pèter Fk)u5e- Vic• Chwr jIlL Sl Quinton Cèy Wee Sthen Bailey Axlulah Samail Pat Charlty NunJ•r: 1165303 Ch¥kablg IorpOl&d IJryanlsad¢n Nwr*•r. CE005261 Khyhokn Stadlum rJe$sr GL13AX Accountants.. Slaverton Jrt GL51 OUX Bankorn.. HSBC Bk plc Gkw¢ester GL12IP
Glou¢ester Rugby Foundatl¢Jn Contents Pag• Tru8tee8 Rrfjryt Ind•p8nd•nt Exarnlners Rewt statsmenl of Fina41 AcMas Balanc8 Sh8èt Cash Fknw Statement 10 Notas to Flnandal Statemenls
Gloucester Rugby Foundatlon Trustees Re for tho year endod 30 Jun8 2025 Th9 tru8t888 we3enttheir reporttts¥therllh statÈmenls fortho yearto 30 Jun8 25. trustees h8Vg adcpt8d the wovtsions of knntIr and ReFllYd by CharKi89.' Slatenmt of RornMed Praclk¢ appll¢able to tharities praparfng thstr in aco)ffda wlth the Financ4 RawtirvJ Siarthrd appltsble In th• UK and Republic of Iland IFRS 102). structur8> govornon¢e and mageM•t Glouc8stsr Rugty FoundatThi i% 8 Charilable Inc1Jor3t8d OTgonisalN ICIOI. incwratad on 25 JUary 2016. The CoMnY was estab115hed undera Mwn(¥andum ofA8sodation and is govèm8d undertsArlides ofA88octiOrT. g)ples ofwhich are available for irn8pecdon al thg ¢IpanY'S offic• tyrnay cknlawiwj tywntiry to thè secretsry. The Ini8t8a$ seNed ypar up to the datg of Ihis r•FrfXt we sel out on 4. The Gthcsstor RwJby Charitsblè Found&tiL is dedkated to d8lwY4 wgby-based initialvos th8t tran$cond the boundariai of Bp)rt. pOw•j Wldu41 to urdctk their p0tsnts. wnnwknent to ¢cmunity engagernent manrfè8ts thmugh 8 dlver88 range of prcgrams and ath"Itks, dO¥Th Th)t to (ctsr a for the gamt but, more irnportantty. to Ins111 Ilfa skills, pronhjtè inclusmty. and •ff8et posrfws thaTrJe. Through parthorships 8nd tdlabcrat•s wllh Jocd xIs. Cornty [satIOnS, and varicws 8takèholders. Y)e Foumktion ereates a 5UPForUve and nurturing ènvlronmen( vhwe of al ages KI backgrourJs can thrive. Tha inat$ extend far beyond lh8 rugby pitch. Induding educalbr[ wy)S)p$, m8ntorBh wograms, and health and weMtirng Initiativès that addrass Over d8velowL The GIreSterRu9bY Found)tion 8eths to maka Itg Bwd of Truses as tfverse as F#)854& h)tsms ofGwgraphic know48dgè, background, expgJienc8 and Capabil¥$. In thi8 wTry, r8WireMts of the Gloucester Rugby Foundation arKI the communlty orè best s6Nod. SuK8bk caThd8ts8 are conspdered by thè t•JaTd of trLthes. we matsgd aINSt an ann4 8kllls audlt that tho Irustees uTrdert. The t(rd of trustees has thè FAYWV kn arwlnt twsEees aRer cansldernrn by tha trard. Potentjal Trustees are recommended to Iha board by gxisung Trustees PatsC5. New IrustaÈ8 have WK)rrnalty shown partiryJLqr Inter8St in Gkjucèster Rugby Foundatlon and thre ha a clear&)nt4pt Cl¥that Chity IB. what it wm6 to do and bro#dty il gr about dol New twstees Èpend staff ard ChainKan b ga in-depth of the govgmance and admknistraljon of the Foundations athtlig¥. The Foundation provkles 8 ethtsd Tnjstee pack, for new Twst8•8 to provide a structurerj and moro formal èpproach to Inductkn. OrWIlI01 8tNGlur• The govenwce of thè GlcwJcg¥ler Rugby Foundakn rests the of trustees. TN9 Lw)wd haga membershlp th a defin8d rnaxlmuwn number of 12. Tho trustees meet as nersary. Mee0n input Foundation CEO vtho has Th) von9 rfghtg and any others who e8n make a c¢)ntrfbubThY. The Foundatlon CEO is respoNble fOrmgIng lh8 operatknn tsfthe Gkiucestar RY Foundadon un behaff ofthe Trustees and reports dlrecty to thg Chalmw ofthat Board. Al olher staff rem to FOtiOn CEO. The FouTrJatlon CEO Is rgsponslble for the day-to4ay I1 magernent of the Senior Leadership Team. k% made up of a Head of chitab D•lw8ry, He8d of Parfk4paJon Head of Fundraising a)d Events. The Senkjr Leadershfp Team 8fv reS[ible forth• day-kn&y cYganWk)n of tho txclects, proG¥nmes, InaINeS and current ar4JltcaJons to varK)U8 funth. The Foundal&)n haThk an mattW5 Tdating to ikiL%un with many ccmmunrfkns In the knm•dlate and eXt•nd eounlies making them aware ofthe aims ci&*ves ofTh8 GJouLTstsr Rugby Fryjndation.
Gloucester Rugby Foundatlon Trustoos Roport tor tho year endod 30 Juno 2025 Tru•teoS Th• folknwlw Truot••8 hav• h•ld dwlng th• y•ar. Nld)cAès Bro#ts¥- Chalr Hoyma Rita Holm86 xaThJ•r BrMI lan Edward Wlll8m Renouf-W8tknns JjIth Sl Quinton-Appointed 14 AU$t 2024 car Wggks-Appointgd 14Augu5t 2024 Zak Mitchelrnrye- Appointed 14 Auwst 2024 stephen 8ailey- hwonted 14 August2024 Abrtulh Abd Samad Patsl-Aw(Knte(118 Mwth 2025 Th• followlng tnMteeB weTg appolntod lolowlng thv y••r•nd: Peter Hoe-pQ1n1wI 08 Juty 2025 Th• foljowthg tt0¢S r•SIgn folloA9 th• yw•nd: lan Edward llIaM Renouf.Walkkns- Resh1 26 Novwrtw2025 Followng the year . thè Bcwd was sle by Ihei FsslrvJ ofNthas Bro on 25 December2025, who served a8 Chatr ofth8 Charfty. The Trust88s fÉcLwd th&81for hls cLybUt1)n and OJMnto th8 wuk Foundauon. Nono of the TnJsteeB have any bengfirAd intW08t Ihp Chalty. Rlsk a8s•um•nt The trustses hav8 ass88tsa thè mw rtsksto whlth tr Clwrityis exws&J, arKI we satisfied that systems are in place to mltigate exp05urB to the major iisks. The IruFte88 con(kKt. on an anrtU81 basts. thelrtr•m rwAew of th• major risks to whh lh8 Chadty is oxpowj and wt Into place Wems to Mgate ttThe risks Ktentifiwl. Extemal ri¥ks to fU11j hav6 kd to the of a pkn TrAth drfiCkn ¢1 l)JrMIINJ and ¢ operation with other ¢harikn8. ¥trry bodvas and statutw author116es so kThJ as the income and propety of the Charity shall bo applled solely towards the promoth)n of the objed& Intgmal ll¥ks arp minimised by lh& ImplementstiDn of procedures for outhorisation of all tranSaCtn$ and projects to Sre cx)nsist8nt quality of d8kv8ry for all opttrautsnal aspécts of tha eh3rfts• crynpany. Th? woc•Jure5 p8McrfI• red tr) ertswe thaithey me8tthe n8&ds of th8 CW. ObJecllvg¥ and actlvltl•s Gknuce8tsr Rugby Fr1810n arè ccfflmMt tr) SUFffthng the D)mmuiN(i95 of GterShe, to elevate Inddual5 bvltNn our (mMUnty and to u¥e the unique and Wond&rf poMr that our spcvt and ourclub has to pcrt ch8nGe lives. Our'changlng Uves Thrwgh Rugby. strategy lay3 outthe stepslhatwa totak¢ KJ Ihe approach Ihatwe followto dellver unmlssaNe, qu811ty 6xperfen¢es at lQngshclm stath Ourty. alopting a aCbased approach wg lailor wr erVent5 Ihe charaCtsrfsCS and n88ds of &ifiC gera[l¢al locations. ourt8ryèt wards. to hjenufy and tadde Systern inequalles. We w ourdglN8ry pills to prode us Y1h the gUwJa9 to knowwhere hm tl mosiimpacL Tho WAY Ah•ad: RngagIng young peOe wlth educalh)n 1hrh methn& l¢ th1. and the values ofNgby. ShodH•ad.. Promoting physlc8J and mantal lIbanj by cTralirvJ indu5Ne space8 where pgopb comect. move, and thrive. 4Ed: Supwling those affthj by MNDwilh cara. ojmmffj, a l&sUng legacy offfinandal support adon
Gloucestar Rugby Foundatlon Trustses Report for the year ended 30 Juno 2025 y d05ely engaging wrfh Ihe thsunct Klenttiy, cuttu. WKI Wts0frtsry&twards. our plar>based approach seeks to hame8$ local strewKJths, ?ddress chall¢8, and P)w resid. This Ix)Istic strategy goes ? one4rz&fiis-aM modd. ema$l51g llaboratIOn ketsve8n stak8hr)JdeTr, 1U#¥j ((urIty memLvs. kjcal authoritiè3, and organwtions. Through is approach, Ihe g1 i¥ to rxeaie Vib[ resilknc and thIng plS Ihal reflect tha wiratior¥s and potsn11 of tho paop who call thom Achknf8rnonts and p•rfornn Gloucgsler Rugty Ftswdatkn Is th& OirFaI Chartty of Prem19th Rtl9by slde, oh?er Ruy. Est8NLthed in 2016. the Foundath)n ha5 grown to b6cy)mè of thg ldj ctsif2bl8 txganisatiorts in GloucesterSrO. SIng swt as a vehicle to a¢hl&ve p(Hbve 80cial thary. Th?rsaw$trongfinacl vth 1 InComChing £872.871-£237,e4)3 highgrthanthe previous year. Thlsincrè88e wa# largdy drlven bythe sUaSS of th8 745 Ga. was rnt knLkled in the original pl8n$ but generated 61gnMcant eamed incorne. Donation¥ also perfC#ml 3tTrywJy, •xe•èding the wevN)us yEarfs totsl by £417,062. Th? dgveknwent of new school programmes and inueased spon¥Nshlpg from pathr¥ 0 contrlbut6d po$velY to in¢orne. ndlture roseto £931299. prfrnarfty(hJeto defvery costs saL4rfes 85%)ciated with the 745 Game. nts and progrdrnrne costs also increased in ling wlth eypanded del, also actcwnts fr)r our •xieThJ8d NnpacL Whilp gxpgndltura exceeded InGorneforth6yw. thè posttlon rwains manJèat48d refkntsth• F¢undalk)n's Lxrfnmitm8nttrJvAdènlro tts reach and Impact. In addition to fln8Ni31 grv4Ah, thg Foundalon rarAthted trl to strwgtsn Ms oxparience knedge ba$8. gnBurfng robustgovemancè 8TrJ strat&iC OVgr¥ight. Looknng ahgad, tru6t•u have Ijenrth Ihe rd b) Ihe fuiure of Ihe 745 Gaw, strenglhen the m8111gnce of spon¥orship ¢0M•, continue and flN31 proce, porbcuw In relation to attruaLs and rs¢horge8. R8wrvo8 pollcy 11 Islhe objectiygollhe ckrityto Incre tn)r8strha&J bthe knv•lrnqukgd towothwfflcigntfundsto Gov8r4dmlnl8tralkJn costs S)r a pèrfrrtl ofthree rnorth& Flnanclal revtew Th8 Charity'8 total in¢m y8ar was £872.871 12024 - £635.2681, &jnFlnq 4$)nations Of £572,06012024- £154,998). eharitable EthiUas of£171,270 (2024- £317,29J} and 0th8r Iradry acmbs of£129.547 {2024- £162.980). The ChaAty hag a deficlt oft56.428 the rI2024-$WS of£42.W2). Plan8 forts futyJr• Betrn 1 July 2025 30 June 2026, Ihe Ou¢$T Rugby Fwndalkn wl tske a signKkant step frjrward in Its misslon to trnn¥fc¥Th Ilvos thmugh 8p)rtgrKJ cornmunKy ngement C•nfr81 tolhis VAI b? th8 actspt8nce oftha lèase on 14 $(¥e8 of land, which 1[ ènable UB to upse prrwdrTwne delrvwy, kn1¥ea cwty. devatop r¥v8nuè strem fo our loTrJ. temi Susthibl1lty. We 1[ strèngthen our govemanc• strate9k ryoruse thrw lha 4ylntment of n6w tru8tè85, bringing 8kxcl8lI knowlèdge In heolth and interyention dgs•Jn. Thelr wwtise wll hèb lden our vnpacL slw)e taro8tsd ifttervention8. &nd acc8 addit#)nal lundirs opportunrfiB8. The coming year111 akn 8ee the r8launch of ourfidmme educal•)n rxwamme forattematN8 provhn, enBurirKJ Y(ng poop In na8d oftailored gducalon pathways h&v8 aC>xs to W-wdty sLWl anrj oppJthnty. To support thè growth of our C(MUnIty iTryacL wg oxpatrxl cwr of comnNx¥ty fvndralss. ern[1r moro IndMdual$ and grou b raise vkal funds for ourMyk. In 8d(lI0n, we wl rocNiE a [kMe ma•ting lh• and of our cwnpwns vnl pram[T¥. This role 11 b• k8y to engaglng new Supmrs, maxtmbhvd ¢h)natW and mes5age8 reth the widest Po$5ibk audienc8.
Gloucester Rugby Foundation Trustoes Report for the year erKled 30 June 2025 Thmugh Ih•s• irLltiaUv•s. w• olm to buikj on our yxtesses. broaden our rea(, ertsuTe the Gloucester Rugby Foun¢thn continugs lo dellvèr mè8nIngf. lasong change In th8 LmIlnitIeS seThe. Golbvj conc•rn The tW8tsè$ ctsMidar that tha thartty has ymficawrt for48t aThJ avalable rns0urt to c)ver the ongolrvJ tilIeS of the Charity trlhe frK889èaN8 fuiurè Acknowl•dg•ment8 Jt Is rK)t racttsl to fulty acknol8dg8 al tho rpxfved by the FJndaIKffi, Ihe FoWbJal)n coukl not cary out ms actiwtieB wIthLXrt Ihe enormous unsbnliNJ effcvt from profe5sknd pers at Gbjcester Rurtly and GbuceBler-Harury Rugby wh) conlNe to gNe vduntary irwl into the sU[x oftl G)uster Rugby F0undaUc. Q(tr.Q4.26 Apwovgd by thg board ofTntstees C .................... and sh31 its t¢haW by Hoyma Rlta Holrn•$ - Cha
Gloucoster Rugby Foundation Independent examiners report to the trustsos of Gloucaster Rugby Foundation I rgPQrt on thè ètuunts ofth¥ Gloucester Rugby Found&ionfor the year eThJed J)June 2025 Vl¥( cemprig9 the ststemant of finandal aclvities, the balarts sheet aj the reld nots5, R•spgth r•sp(xwlbllltf•s Ottrtr•I KI oxnln As the chartV$ trustees Y ere 6sib for1he prepwatrm ofth8 cOUrts kn accLYdw the wrnents oflhe Charflles Act 20111'ts ACVI. I r8POrt In respect d my exanknlion of the Trusys acUnts txrt undgr seckn 145 of the 2011 Act and In rètyng out my exemkn8l¢)n, I va frJknv8d * the aFpPLalè tMrecbrMK% gpth by thè Chartty C(Mrlon under sectIc 145(5Mbl of the Act. Ind•pbndent eln•r5 statement The chèrivs gross Income exc88d¢d £250.(KlJ and I 411 to undgrtake th• èx8mlrt[0n by being a qualnled mombgr of AswdatNJn of Chartwed Cerhfied knnIan1$. I have cornpleted my exarnlnaknon. I that no mrial matt•rn have to my attantn In eotwwtb)n th& exthmh)aticffi glwry rne caus• to beleve in. any material resFeGt the counlhy record5 Th)t kapt In accl¥da $dk 130 oflhe Charitss A¢ or the ac¥x)unts did not wilh the accountirvj records: c the accujnts did Th)1 compty thè 8ppllcatl8 rew1rnertL% ra)ncthg th8 forn7 and rAtent ofac¢>)unts s¥t out In Chariles (AcecIS and Reportsl Regulations 2fW other any requlr•m8nlth& xcounts glve a Irue gnd falrf whkh Is It 8 matterconsider•d as part ofan gxarninatton. I havo no CoArn8 have c¥)mB ac¥oss no dher matters wllh Ih8exanNnatitin b) attenOn should b& drawn In repL¥t In 0rf8r to enatrAe a prLwr ofth& ))nts1O be reach8d. R Hancock On behRff of Hazlewood8 LLP. Chartered Accountants Stavorton Court Stsv?rtc Chèltenham GL51 OUX 27.04.2026
GIouGestsr Rugby Foundation ststoment of Flnanclal Actmtles for the year ended 30 June 2025 2tr2S 2D26 2024 Total Totsl In¢om& Charitable activities 18.642 152,626 171.270 317.290 154,998 162,960 Donations *KI legadès 0th8r trading activities 108.593 463.467 512.060 129,541 129.541 Total Incom• 256.771 616.095 872.871 635,2fj8 Ex endlture on CharStsblo Acllvltlg• 234.976 6,323 931.299 592,976 Net mo¥•rnanl funds 158.4281 41292 FU balar5 At 1 July 2024 Fund balancos at 30 Jun8 2025 101,PJ8 105.694 63.402 12 21,570 47.266 1D5,694 Inwrfne i# dèrivsd vthaltyfrom contlnulng aclMJos. Thè Charlty has no Twned g&ns or kjsses other those stated in Ihe Statement offinanckl actlth akne.
Gloucester Rugby Foundatlon Balance Sheet as at 30 Jun? 2025 2UZS 2024 Nofvcurrnn¢ 8¥5•ts Tangblo fixed assets Intan¥ible Ilx•d assets 1,323 10,146 8.010 Curront as8•ts Cash at bank arKI in hand Doblors 128.979 44.4Z3 173,402 106,117 80,579 186.696 10 Crodltor•: Amwnts fafihy du• wllNn on• y {135.1451 {92.4711 Net •¥80ts 47266 10S. ReBtrlclBd Funds Unre¥trict8d Funds 12 21,570 25.898 47.266 101,798 3.896 12 105,694 Thè flnancial ¥tamants wern 8pwoved bytho }4rd 0ftr&S cn and were ntd on its bghaif by H•yma Rlts Holm•- Chalr Company Rtylstrntlon CEOO52ffj1
Gloucester Rugby Foundation Cash Flow Ststomont for tho y•ar ended 30 June 2025 2025 2024 Cash flows operatlng actlvth&' Net Idefldtl I Incone forts year {55A281 42.292 D&preclaUon chaige 324 319 Amorti%ation charge 2,136 853 DecSellinCrea8eI in debtors 10 36.156 {49,e39} In88$e in ryeditOTS 11 42.674 77,749 Net cash O¥1ded by operatlng activioes 8129) 29.082 CaBh fiow from ¢tlvttle5: Purchase of taNJWè flxl agsets (1.6421 Purchase of IntsThJibl8 red asEats (10,7991 Net cash used In IntI acbvit* 112A411 Chang• In cuh and ¢qulvalents thrfrvJ th• y••r 58,933 Cash and cash equlvalents al bggiMwvJ oftha year 106.117 47,184 rA8h and ¢h equlvalonts attho •nd ofthe y• 128,979 106.117 Analy81s of ¢haw In n•t d•bt 1 Juty 2024 Ca8h flo 30 June 2025 Cash and cash è¢pknl•nts 1.117 128.979 io
Gloucestgr Rugby Foundation Notes fomilng part of the flnancial ststemonts for year ended 30 June 2025 Accountlng PoUcl•s Charlty Inlorniallon The Glouce8ter Rugby FoU13t)n L% • thp4lt4• Incoryoraied cvgonth PpaI offlc• lfjngsh)Jm Stadkn), lfjngsholm R¢)ad. Gkjucègler. GLI AGcourrtlng Conventlon Th¥ flnandal StatsM ofth• cthty. whthls a bon8fft 8ntity uThJer FRS 11y2. have be8n prepared in accordanc8 thg Chaiitses SORP IFRS 102) 'AttOun1 and Rewrtiry by Chiti88'. Slat8ment of Re¢cMded Pracbca apiCable to charibes prgparfTrJ 1r accou$ Sn rde vAth thè FIMnc4al R8pJrtwy Standard appkable In thè UK IFRS 1021 #nd the Charfues t 2011. The finanraal statemts have been FwepwEd uThJ8r thè histori1 c08t wnvenJon. Tho finBrKAal staterngnts are prepared kn sterfkKJ. thrth 15 the fulha181 rra of the Chty. ML¥tsry Smounts In these financ0 stst8ments sre ruunded to th• n8arest £ The n811 statements FarA on th8 rJ)rtwn b8sl6. Fvnd accountlng Unrèstricted fvnds •vallable for use at the dLttic of ts trLthe8 In fwEh8rnnc ofthe nOI obiectivg5 of the conyny. Restn'cled fund8 are 8uble¢t to re8trfcOons on im[Xed by ts (b)n orthrwgh the lorms of an appBal. vate91 and donatvd •wA¢•s and fa¢lllfl•• The vabJB of3?c•S wovhjed by ¥oknt¢•rs f8 not fft+1hw ¥tatemlS. Whèrè servlces 8nd faci•$ Ihat w)uhJ Th)rmaty bg wrchased from 8 suppti8r are provlled to th• tharity as 8 donation thls eKJntrbution is Indud•d in the flnanual Statements at an gstknat& based on trv Oft& seryices and faltieS to thg Charity. In¢om• AJI income Is Indudgd In the statwnent of financial arJivAvas th thg chprTty ts entitbj to the income and thè an)unt Can bo qU8ntifi8d bv6th TeasoA•ble accuraey. The f(4lowHw sp&th Wici86 appbed trj pwbo4or catWWrig8 of incom Irwestrnwt inc¥Nne Is inced wh•n Incomfng r8$Our frrm th8rftabl8 ¥vityaTe •c£4)Lted tswhon Med.. and In1rrfj re8OUrts from gnnts. kn rthj to and 8peofic d¢fvornbth. are acc%wnkd knr as th9 drfty aams the rlght to rAJrnk1emti( by Its pth*trrnance.
Glou¢gst•r Rugby Foundali¢ Noto8 fonning part of the financlal 5taternents for year endod 30 Jun• 2025 Accountlng PollcS•• Intu9d) Eyndttu Expèndiiur8 is recogn15ed on an ac(¥ud baw a ts&biFiy 19 Irtcurrad. EXthjr• IncbJd8s anyVAT aThJ k8 ropNtod as of the expenditure kn whith ti re$. Charitable 0xp0ndJ1• ¢omwfs•s those tr)sts IrrJJrred by the charity In the defNery of its 8ctlvty and s•Nk•s for Its ben8firyari¢s. It indL¥ks bolh costs that can be al)Ca dir& lo athib&% thosè t>)sts ol an Indlrect nre nec•w t¢ support thèm. Gosts of genernlNJ volunlary kn¢>Jne ttb)$0 ¢c or9 Krred by the charfty kn the urSe of acOvltk85. whlch are dOgn to gerwale Ihat can be used fOr¢hItable purpcffjes. AJI costs are aIrrted eaeffts ofts statsrnt offinancld athlts on a (knlgnd to refflt the use oflh8 resou. Costsrnbthg toa PartTtMtye akKat•J dire(. others apporthoned on an apprcylats basis. Tanglbta I1x ass•ts TaThJlblg Ass•ts arn measured at c(t and sUbwU mè8wred at o)st vthalh)n, net of d8VedaOn and any Imp8lrment losses. OepreeAatic IS reCognd so as tr> wrlte off the ctxt or ¥ahtion of 88$ets1o thoir Idual values over Ih$ir u$oful INes oa the fdlokning base&" Flxtures and ffttlng8: 20% straiglt The 98in orloss arfjsI on the dlsFxxsal (rfan assat i8 dat8miin8d as the deren thRen the 8ab8 procg8ds and thè eawng valug ul the asset, and is rec%)gSed in ts slat•ml of financ181 &Xivlbes. Intanglble fix•d aszets Intanglble tsed assets are inibaly rta8L¥8d at cfjst aThJ sth&4uenty at rtst attumat 8Morttsa0n and 8c(xJmul8ted Impalnrent bsse6. Arnor188tn Is rwnisJ so as to Tlle off the o)siorvalualion Lrf asg•ts Iws thek rnBIal ¥95 over thdr us9fv1 INes on the followln9 ba8¢$: WVObs deent: 20% 8traght I Trade and otherdebtors are recogrMY atthè s•tttement aMountdueafterany1d8 rfjscount offered. PTepaymentsare vtjued at IhB Amunt PTVtd aftertaknng eaurt dSJnts Credttors Crlltors and provl&onsaTg recty3rlwh¥•tr chanty has a pyesenl rèxuKkng from a past•vtthat111 probab result in Ihe transfer of funds to a brd party and the wwjntdue to settle Ihe ObjaIl0 ean bé mèa9ur8d or esllm8t8d rellabty. Crgdit(X¥ 8nd psk)nG aro reCth3rfz al trir sellkmt amowrt afteralklI0 forsny dlscounts d. 12
Gloucester Rugby Foundatlon Notes fomilng part of the financial statements for year ended 30 June 2025 A¢counllThJ Pollcle5 l¢onthued) Ch and c4¥h •quts Cash at bank and ¢ash inthdès cash arx1 short tsmi P*Jhly IquK1 irNgstrn•ts Y+lth a Short mattw5ty ofthre8 months c less from the datg of acqu0sitK or opin9 of the d8P)&t or skn118r ac%trJnL Tpxallon The company is not liableto taxation UFth ts ino)m• by reason ofwemFrtkn LThthrslnS 466 to 493 olth• Cry)ratn Tax Act 2013. 2 Incom•: Ch¥kobl• ath41h 2025 2025 2024 Totsl Contr8¢1 In¢ome 97.275 Grant Inccffie 15.639 220MIS 2025 14642 151628 171270 317.290 2024 27.& 289.740 317.290 3 Incom•: Donatlon8 and l•gad 2025 Total Totat Donat 108.593 154.998 2024 122. 1¥998 13
Gloucester Rugby Foundallon Notss fornilng part of the financial statements for year ended 30 Jurn 2025 4 Incomo: Oth•r tr•dlwJ a¢tl¥Nh 2025 2025 Totsl 2024 Totsl FuThJralsing Events 111.341 129,635 RbY ¢anw8 27235 Sclml contracts 18.cw 18.OOD 3.198 WafAlng rnbY other 2025 129.541 129,341 162.980 2024 129.809 33.171 162,980 2025 2025 2025 2024 Total Staff ojsts {Seg nD 6} 287,107 353.172 301,458 Other costs 148.911 429.216 578.127 251,518 2025 234M76 931.299 592,976 2024 207,711 385265 592,976 14
Glou¢8ster Rugby Fourmlation Notes fomiing part of the flnanclal ststements for year ended 30 June 2025 Oth•r ¢08ts ¢ornprls•: 2024 Totsl Totsl AdMItratIon costs 31294 31394 2.69B Bank ¢harges 691 524 DeprB¢knlon and anrSl 971 10244 Fundralsing. rnarkollNJ and •vènts 74.523 429.216 503.ng 157.092 HR rnalk wpport 14.132 14132 28.713 IT Costs 8,020 020 16,983 ngshojm Mnl arKI rnt8S 12.287 12287 16,036 Profe5slwl fe88 7.504 33.478 Sundrv 12.673 Tr8n$pc*t 12,134 2025 148.911 429.216 578.127 291.518 2024 124151 167.367 291.518 6 Employ908 2025 Y4)tal 2024 Total Staff costs Gon51¥t ot. Waggs 8ThJ salad8$ 317,282 272.714 Soc181 securfty costs 32.425 23,162 otherp$Th costs 3,465 5.582 353,172 301,458 In Sèptember 2024. the FouThJ8tion und9rtck a TUPE tr¥n¥ferof stsff from Gh)uce8t¢r Rugby Lknw to $tr8ngthen govèmance and op8r8Uonal 0Ight 15
Gloucester Rugby Foundatlon Notes ft>rming part of the financial Statements for year 9rH1 30 June 2025 Th¢ avgragg nun•r of0mploy dwlng thoYww. 2025 Total 2024 Total K8y manAgement personn81 Ddlvery Btaff 12 23 16 Th8 numb8r of am0ye88 th058 enK)kn8rds arrwJJnbJ to £f4J.COJ fi)r th• p•rk)d And to r•tr8m8nt b•n•flts ar• aCcnN und&ra defiftl bènèfft sthèrnè w&.. 2025 Totsl 2024 Total £eO.000. £70.IJ)O 7 Tnwieea. Trmun•rUon None ofthe truslees recdved remakn thls pwh)d {2024-£Nil). 16
Gloucester Rugby Fourmlallon Notes fomiing part of the financlal statemonts for year end 30 June 2025 8 Takb fixed aM•ts Flxtures and fftllngs £ C06t Al 1 July 224 1.842 Addthons In ye8r At 30 Junè 2025 1.642 Dewedatlon At 1 July2024 319 Chorge for Iho yr 324 At 30 June 2025 Net l>ook valu•* At 30 Juna 2025 999 At 30 June 2024 1,323 9 Intsnglbl8 filed as1•ts Webslt• de10pm•nt Co At 1 July 2024 10,799 Add5 kn #r AI 30 Jun8 2025 10.799 AmorttsatSon At l July 2024 653 CWft¥ the year 2.136 At 30 Jun• 2025 2,788 N•t IM>ok v•lug8 At 3D June 2025 8.010 Al 30 June 2024 10.146 17
Gloucèstar Rugby Foundatlon Notes fonmlng part of the financial statements for year gnded 30 June 2025 1D D•btor• 2025 Totat 2024 Trade detrt 42,250 17,898 PreYMellts * 8rUed ineune 2,173 82,681 44A23 80,579 11 Credltorn: Amounts fallkng du• wlthln on• y•ar 2025 Trade cre¢Jtors 24,516 17,414 16,552 724 Amounts to Gkyjcester FlbY 70,437 29,971 Dgferred Ineon* 135.145 92N71 18
Gloucestsr Rugby Foundation Nolos fornilng part of the Ilnanclal stat8monts for year ended 30 Juno 2025 12 Mov•mont offvndB At 1 July 2024 Inwnlng Outyolng R•alloclon of Fun At 30 Jun• 2025 Re•trlctsd Fund6 4Ed 189.646 1218.340) force8 trust Engage prohxt (42.0441 13,142 {13.1421 Famlly hub amied forces 6,971 (13.4691 (6A981 Harftsge proi9Ct {NaUon Lott8ry1 Project Rugby 19,314) 8.310 (1m4) 172.9421 1929) The Henry &nith Charity fiJThJ 26A22 11.ISJ (43.3e6} 15.7941 V•ter8n fndat) 12.31 124.208) winterwami8rJ6I clliviro 141 1141) 745 273.821 1238.028) 34795 Bac CIN Ral$• Ycw G8m& Project Meet at Matson 10.725 110.7251 19.920 {19.9201 Total r•strlct•d fvnds 101.798 611095 1696,323) 21,S70 Unre8trlet4d FuTrds Ganèral funds 191,5701 167.933 1223.15n f46.7941 Designèt8d fvnds 111.8191 172,490 Tolal Unro¥trlCt fvnthb 256.T16 34.976) 25,696 Total lunds 105. 874871 1931299) 47,266 PurpoBe ot r•strlct•d fvn(l• Tha (J(wcest•r Rugty Foundatkn maHges sthral restrp furth to sp8ofKcomrNn projects.. 4Ed.' SupprtIj families living hth nthrneUrO dlseas8 thrrJJJh lh8 wow1n offimnclal 8sststanc. kn the forni of granis, provNJed kn supportthe cost IMl¢al*M5 ol the thease. Empow8red Togetlw Amed Forces Trust SupwJrt3 nlbalN8S airwl at heath. physkal wglbb&ng. and sooal mintegralK)n aThJ athe gee rnWn. Engage Prolgct.. Focuse¥ on using nbY es a tocl to enggge YjrJ 8t rfsk wc4al axduslon. prlJIThJ 8truCthjr to 8nh8nce Conf aThJ Ife sk 19
Gloucester Rugby Foundation Notes fonning part of tho Ilnanclal statements for year endgd 30 Jung 2025 Famlty Hub knned Forces: Pro¥Kles 5WPryt 8ervths ft famll6s, fostsrfng CorUn eonnèotions and wolkbeirvj. Herllage Project (Nalonal Lotteryl bj F$&& ond F101• tha tr18t( d GkxKester Rugby, lUrating thè communlty ab(xrt the dub'818gacy oJknJral ne8. Lottsry Million HOU FWHI.. Suptth5 PTaig¢ts deswl to tsmase pardGIp8lon In 8POrt and Fyslca admty, encwraging healthy lrfestytes. Prdect Rusty.. Expands cpptrbjnlkn In(u frcrfn UThJM5xe group8 to P8rb¢ipatB in rugby, brea do¥ barrfèr8 to kndUty. Thg Hry Smth Crity Fund: Funds inffjBIN88 at r&Juclro soclpj and e101 ttha¢fvants9e throuuh ornmunityl rugby engagemenL Vater8ns' Foundatlon.. Provhjes tar suFpJtfvrgxwts p8r50ThW. helt4ng Itrn transldon to dvlllan1rf8 thro sport and mentow¥J. Winler Waer Cost of U¥T¥: ¥uhwabb IrKIMduals aThJ larr1 in wping finand dh3ll¢ngès durfng Ylnter by fKOVKlirg 8S88nti suFwt and rescuce& 745.. This unv4ue fvndr8i8iivJ evgnt brfngSt0Wr JfrOM toth nyby unbn and rugby Wuè fora sp•dal CKSB. le malth. 1$brthg th6 spirit of the sport whHe vitsj ftjnds for motor MurL¥l• dIs•8 IMNDI causes. Al proc¢gds org dfvldgd wwally boiEen Ihree benefic198. our4Ed Fund. W Nam•'5 DOddJ Foundation. and the Rob 8unt)w Scretnary fnjst, ensudng wtftsr indivbJuaL¥ and famifi8s aff8Ct8d ty MND. BBC CIN Ralse Yow Game Project IrKom8: This luly fur4Jed ty Chlldron In Need, suN)orts ehildNn at rkk of axduslcffi durfng Key Stages 2 and 3 by Kl9ntifThj tsrAr (xthorts Provkllng 8nrlthm8nt sèssions daslgned to bulld confidence, engaGemnl. and FNtsibve tehavrS. These ses81c 3r8 delW at Ihè st#dm. 0rfng a unique and inswring environmgnt helps re partiupants vrilh Ih8r èdutalion and p8rsonal development. Meet at Matson Ints)mè'. 'Maet 81 Malson. i8 a cwreth. prded amed at addresslng heath and sodal inèqualrtles affecong dder men160+1 in GkKKestsrf$ GL4 PD5tcode by defverfng weekty seB81on8 In M81son to foster social conn8etkns. Inyovo menld *IbeIng. aTvJ WPFth Ikwe vÈtheratAè to dethadon, In cokntkn with Ix P8rtnars ov•r a tWrpeTth. D•slgnat•d Fund• The designated fid Is In to uJr4Ed CryAgn. Ihat provkn granis finandal supportts those lfvkng vAlh moior neurone disea8tr. 13 Anatysh of not 9•11 bètwA•n ndS R•5Cted Funds Totsl Furtds Fund balanc•s at 30 June 2025 ar• rewgsgnted by: Flxthy agsats 9.)9 151.832 21.570 173.402 Credllor¥: •nowts due one wr {135.1451 1135.1451 21.570 47,266
Gloucoster Rugby Foundation Notes forniing part of the flnanclal statemeth for year onded 30 June 2025 14 Ralated party trans•ctlons OurfJYJ thè year, ondIre am(Mling to £32.439 (2024 - £49,952} was r•tharg&l from Gb>Jcastsr Rugby Limited, a nnect8d c•)mpany, to Gk)ueastsr RtyJby Fntstkn. At the yd, GJcwr*r Rugby Limitad w¥$ owed £70.437 12024.£29.9711 by Charfty. IB dst4)sed fal dw vrilhin one r. 15 Control The Chwiiy wa8 contrc41ed thrfvtthe yw by Ihe Trustees cow. 21