2025-08-31-accounts - Rugby Borough Sports Trust Limited

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

COMPANY NUMBER

05208786

REGISTERED CHARITY NUMBER 1165821

RUGBY BOROUGH SPORTS TRUST LIMITED

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

RUGBY BOROUGH SPORTS TRUST LIMITED TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

COMPANY NUMBER- 05208786 REGISTERED CHARITY NUMBER – 1165821

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered office: Kilsby Lane Rugby Warwickshire CV21 4PN

The trustees who have served during the year:

Brian Crinigan (Chair)
Angela Cresswell
Lewis Graham Taylor (appointed January 2025)

OBJECTIVES AND PRINIPAL ACTIVITIES

The objects of the charity are to promote community participation in healthy recreation, advance amateur sport and advance the education and development of children and young people through the provision of football and other sporting opportunities.

The Trust delivers programmes and activities that provide accessible sporting, educational and recreational opportunities for people across Rugby and the surrounding communities. Particular emphasis is placed on engaging children and young people, encouraging participation in physical activity, improving health and wellbeing and supporting community cohesion.

ACHIEVEMENTS AND PERFORMANCE

During the year the Trust continued to expand its community impact through the delivery of football, educational and sports participation programmes.

Key achievements included:

Providing structured football and sports activities for children, young people and adults.
Supporting community participation in healthy recreation and physical activity.
Working in partnership with local organisations, schools, clubs and community groups.
Maintaining and developing facilities and resources that enable participation in sport.
Promoting inclusion and opportunities for individuals who may otherwise face barriers to participation.

The trustees are pleased that participation levels and community engagement continued to grow during the year and that the Trust remains well placed to support the health, wellbeing and development of local residents.

FINANCIAL REVIEW

The Trust reported total income of £239,421 during the year and total expenditure of £113,963. The trustees are satisfied with the charity's financial position and continue to monitor income streams, expenditure commitments and reserves to ensure the long-term sustainability of the organisation.

The charity continues to seek funding opportunities, grants, sponsorship and partnership arrangements to support future development and community delivery.

RESERVES POLICY

The trustees maintain reserves at a level considered appropriate to safeguard the continuity of the charity's activities

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Charity NameRugby Borough Sports Trust Limited	Charity NameRugby Borough Sports Trust Limited	CharityNo	1165821	1165821
		CompanyNo	05208786
Annualaccountsforthe period
Period start date	01/09/2024	To	Period end date	31/08/2025

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 S08 S09 S10 S11 S12	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	100,850	19,791	-	120,641	163,700
	-	-	-	-	-
	73,485	-	-	73,485	71,312
	4,345	-	-	4,345	4,410
	-	-	-	-	-
	-	-	-	-	-
	178,680	19,791	-	198,471	239,421

	-	-	-	-	-
	-	-	-	-	-
	-	-	-
	100,171	-	-	100,171	113,963
	100,171	-	-	100,171	113,963

S13 S14 S15 S16	78,509	19,791	-	98,300	125,458
	-	-	-	-	-
	78,509	19,791	-	98,300	125,458
	-	-	-	-	-
S17	78,509	19,791	-	98,300	125,458
S18	-	-	-	-	-
S19	-	-	-	-	-

S20	-	-	-	-	-
S21 S22 S23 S24			-	-	-
	78,509	19,791	-	98,300	125,458

	836,275	2,063,167	-	2,899,442	2,773,984
	914,784	2,082,958	-	2,997,742	2,899,442

CC17a (Excel)

21/05/2026

Charity Name Charity No 1165821 Rugby Borough Sports Trust Limited Company No 05208786

Section B Balance sheet

Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Total last year £ F05
-	-	-	-	-
-	3,077,684	-	3,077,684	3,120,992
-	-	-	-	-
-	-	-	-	-
-	3,077,684	-	3,077,684	3,120,992

-	-	-	-	-
122,009	-	-	122,009	121,884
-	-	-	-	-
6,929	-	-	6,929	47,190
128,938	-	-	128,938	169,074

208,880	-	-	208,880	390,624

- 79,942	-	-	- 79,942	221,550 -

- 79,942	3,077,684	-	2,997,742	2,899,442

-	-	-	-	-
-	-	-	-	-

- 79,942	3,077,684	-	2,997,742	2,899,442

-	-	-	-	-
-	471,934	-	471,934	452,143
487,270	-	-	487,270	408,761
-	2,038,538	-	2,038,538	2,038,538
-	-	-	-	-
487,270	2,510,472	-	2,997,742	2,899,442

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	Brian Crinigan	21/05/2026


	Signature	Date dd/mm/yyyy
	Brian Crinigan	21/05/2026

CC17a (Excel)

21/05/2026

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by  FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

note { }.
Yes No		* -Tick as appropriate
	

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

CC17a (Excel)

21/05/2026

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes No  *Please disclose:*		* -Tick as appropriate	* -Tick as appropriate
	

*(i) the nature of any changes;*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*
*(iii) where practicable, the effect of the change in one or* *more future periods.*

No material prior year error 1.5 Material prior year err	No material prior year error 1.5 Material prior year err	have been identified in the reporting period (3.47 FRS102 SORP). ors
Yes No  *Please disclose:*		* -Tick as appropriate
	

*(i) the nature of the prior*		*period error;*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Yes No N/a*	Yes No N/a*	Yes No N/a*
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CC17 FRS 102 SORP

21/05/2026

and Legacies.

subscriptions and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and any gain or loss resulting from revaluing investments to market value at the end of the losses year.

2.3 EXPENDITURE AND LIABILITIES

Liabilities are recognised where it is more likely than not that there is a legal or Liability recognition constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support Support costs have been allocated between governance costs and other support. costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 instruments to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 14.

The charity has intangible fixed assets, that is, non-monetary assets that do not have Intangible fixed assets physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are Investments valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value.

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CC17 FRS 102 SORP

21/05/2026

Debtors

Current asset investments

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes No N/a*	Yes No N/a*	Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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Yes No N/a*
		

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

21/05/2026

Section C Notes to the accounts (cont)

Note 3 Income

Section C Notes to the accounts (cont) Note 3 Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 100,850 - 100,850 139,071 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities - 19,791 - 19,791 24,629 Membership subscriptions and sponsorships which are in substance donations - - - - Donated goods, facilities and services - - - - - Other - - - - Total 100,850 19,791 - 120,641 163,700 Grants - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Astro Turf Hire 73,485 - - 73,485 71,312 - - - - - - - - - - Other - - - - - Total 73,485- - 73,485 71,312 Interest income 4,345 - - 4,345 4,410 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 4,345- - 4,345 4,410 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 178,680 19,791-198,471 239,421 Other information: Analysis of income Donations and legacies: TOTAL INCOME Charitable activities: Separate material item of income Other: Income from investments: Other trading activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	100,850		-	100,850	139,071
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	19,791	-	19,791	24,629
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	100,850	19,791	-	120,641	163,700

	Grants	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Astro Turf Hire	73,485	-	-	73,485	71,312
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	73,485	-	-	73,485	71,312

	Interest income	4,345	-	-	4,345	4,410
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	4,345	-	-	4,345	4,410

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		178,680	19,791	-	198,471	239,421

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.




Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 4 Expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-	-
Fudraising agents	-	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of futureincome	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-	-	-	-	-
Investment management costs:	-	-	-	-	-	-	-	-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	-	-	-	-	-	-	-	-
	-	-	-	~~-~~
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Accountancy fees (Note 6)	1,147	-	-	1,147	1,050	-	-	1,050
Bank Charges	98	-	-	98	84	-	-	84
Depreciation	87,058	-	-	87,058	92,581	-	-	92,581
Interest	-	-	-	-	-	-	-	-
Other Legal fees	-	-	-	-	-	-	-	-
Postage	-	-	-	-	54	-	-	54
Exceptional-P/L on disposal of plant and	-	-	-	-	- 145	-	-	- 145
VAT disallowed under partial exemption	84	-	-	84	11,153	-	-	11,153
Repairs and maintenance	11,786	-	-	11,786	9,186	-	-	9,186
Sundry Expenses	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	100,171	-	-	100,171	113,963	-	-	113,963
	100,171	-	-	100,171	113,963	-	-	113,963

CC17a (Excel)

21/05/2026

Other information:

Analysis of expenditure on charitable activities

	This year	This year	This year	This year	Last year	Last year	Last year	Last year
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 5 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

ms	-	-

CC17a (Excel)

21/05/2026

Section C Notes to the accounts

Note 6 Details of certain types of expenditure

Note 6.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Note 6.1 Fees for examination of the accounts *Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	-	-
	-	-
	-	-
	1,147	1,050

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Freehold land & buildings Astro and 3G Pitches Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year 2,210,992 1,251,282 32,385 103,236 3,597,895 Additions 21,510 21,990 250 43,750 Revaluations - Disposals - Transfers - At end of the year 2,210,992 1,272,792 54,375 103,486 3,641,645 Basis* SL or RB (Straight Line or Reducing Balance) SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - 408,690 10,660 57,553 476,904 Disposals - - Depreciation - 69,128 8,743 9,186 87,057 Impairment - - Transfers - - - - - At end of the year - 477,818 19,403 66,739 563,961 Net book value at the beginning of the year 2,210,992 842,592 21,725 45,682 3,120,992 Net book value at the end of the year 2,210,992 794,974 34,972 36,746 3,077,684 7.1 Cost or valuation Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 7.3 Net book value 7.2 Depreciation and impairments*	Freehold land & buildings Astro and 3G Pitches Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year 2,210,992 1,251,282 32,385 103,236 3,597,895 Additions 21,510 21,990 250 43,750 Revaluations - Disposals - Transfers - At end of the year 2,210,992 1,272,792 54,375 103,486 3,641,645 Basis* SL or RB (Straight Line or Reducing Balance) SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - 408,690 10,660 57,553 476,904 Disposals - - Depreciation - 69,128 8,743 9,186 87,057 Impairment - - Transfers - - - - - At end of the year - 477,818 19,403 66,739 563,961 Net book value at the beginning of the year 2,210,992 842,592 21,725 45,682 3,120,992 Net book value at the end of the year 2,210,992 794,974 34,972 36,746 3,077,684 7.1 Cost or valuation Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 7.3 Net book value 7.2 Depreciation and impairments*	Freehold land & buildings Astro and 3G Pitches Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year 2,210,992 1,251,282 32,385 103,236 3,597,895 Additions 21,510 21,990 250 43,750 Revaluations - Disposals - Transfers - At end of the year 2,210,992 1,272,792 54,375 103,486 3,641,645 Basis* SL or RB (Straight Line or Reducing Balance) SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - 408,690 10,660 57,553 476,904 Disposals - - Depreciation - 69,128 8,743 9,186 87,057 Impairment - - Transfers - - - - - At end of the year - 477,818 19,403 66,739 563,961 Net book value at the beginning of the year 2,210,992 842,592 21,725 45,682 3,120,992 Net book value at the end of the year 2,210,992 794,974 34,972 36,746 3,077,684 7.1 Cost or valuation Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 7.3 Net book value 7.2 Depreciation and impairments*	Freehold land & buildings Astro and 3G Pitches Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year 2,210,992 1,251,282 32,385 103,236 3,597,895 Additions 21,510 21,990 250 43,750 Revaluations - Disposals - Transfers - At end of the year 2,210,992 1,272,792 54,375 103,486 3,641,645 Basis* SL or RB (Straight Line or Reducing Balance) SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - 408,690 10,660 57,553 476,904 Disposals - - Depreciation - 69,128 8,743 9,186 87,057 Impairment - - Transfers - - - - - At end of the year - 477,818 19,403 66,739 563,961 Net book value at the beginning of the year 2,210,992 842,592 21,725 45,682 3,120,992 Net book value at the end of the year 2,210,992 794,974 34,972 36,746 3,077,684 7.1 Cost or valuation Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 7.3 Net book value 7.2 Depreciation and impairments*	Freehold land & buildings Astro and 3G Pitches Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year 2,210,992 1,251,282 32,385 103,236 3,597,895 Additions 21,510 21,990 250 43,750 Revaluations - Disposals - Transfers - At end of the year 2,210,992 1,272,792 54,375 103,486 3,641,645 Basis* SL or RB (Straight Line or Reducing Balance) SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - 408,690 10,660 57,553 476,904 Disposals - - Depreciation - 69,128 8,743 9,186 87,057 Impairment - - Transfers - - - - - At end of the year - 477,818 19,403 66,739 563,961 Net book value at the beginning of the year 2,210,992 842,592 21,725 45,682 3,120,992 Net book value at the end of the year 2,210,992 794,974 34,972 36,746 3,077,684 7.1 Cost or valuation Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 7.3 Net book value 7.2 Depreciation and impairments*
Freehold land & buildings £	Astro and 3G Pitches £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
2,210,992	1,251,282	32,385	103,236	3,597,895
	21,510	21,990	250	43,750
				-
				-
				-
2,210,992	1,272,792	54,375	103,486	3,641,645
impairments
SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


-	408,690	10,660	57,553	476,904
-				-
-	69,128	8,743	9,186	87,057
-				-
-	-	-	-	-
-	477,818	19,403	66,739	563,961

2,210,992	842,592	21,725	45,682	3,120,992
2,210,992	794,974	34,972	36,746	3,077,684

CC17a (Excel)

21/05/2026

7.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

7.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

This year

Last year

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

7.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

This year	Last year
£	£

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 8 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

8.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	1,300.0	1,200.0
	-	-
	120,709.0	120,684.0
	122,009.0	121,884.0

Complete 8.2 where a material debtor is recoverable more than a year after the reporting date.

8.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	116,389.0	116,364.0
	116,389.0	116,364.0

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 9 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

9.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
27,932	152,277	-	-
-	-	-	-
1,190	1,190	-	-
65	-1,722	-	-
179,693	238,879	-	-
208,880	390,624	-	-

9.2 Deferred income

*Please explain the reasons why income is* *deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods *Please complete this note if the charity has deferred* i This year Balance at the end of the reporting period
This year	Last year


	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Other Short term deposits Cash at bank and on hand Total Note 10 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)
	This year £	Last year £
	-	-
	-	-
	6,930	47,190
	-	-
	6,930	47,190

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 11 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

21/05/2026

Indopondgnt oxamlngr's report to th• trustees of Rugby Borough Sports Trust Llmftgd I report on the accounts of the Trust for the year ended 31st August 2025. Re$pectsve re$ponslbllltl•s of trust•es and examlner The charity's twstees are responsible for the preparation of the accounts. The charity's trustees consider that an audit 1$ not required for this year under section 114{21 of the Charities Act 2011 (the 2011 Act) and that an independent examin8tion is needed. 11 is my responsibility to: Examine the accounts under section 145 of the 2011 Act To follow the procedures laid down in the general Directions given by the commission ijnder section 145{Sl{bl of the 2011 Act To stale whether parbcular matters have come to my allenlion Basis of the indep•nd•nt •x•mlneVg rnport My examinallon was carried out in the accordance with the general Directions given by the Charity Commi$$ion. An examination includes a review of the accounting records kept by the charity and comparison of the accoLtrnts presented with thos& records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeking explan81ion$ from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would bg required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view. and the report is limited lo those matters sel out in the next statement. Ind•p•nd&nt •xamln•rf8 Stat•ment In connection with my examin81ion, no matter has come lo my attenuon.. 1. Which gives me reasonable cause to belleve In any malersal re$pect therequiremenls.. To keep accounting records in accordance wlth section 130 of the 2011 Act and To prepare aountS which accord with the accounting records and comply with the accounling requiremtnts of the 2011 Act Have not been mel or 2. To which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached Anna Young 121h June 2026 Association of Chartered Certrfied Accountants 238 High Slreel, Welford, Northants, NN6 6HT