COMPANY REGISTRATION NUMBER." 09734525
CHARITY REGISTRATION NUMBER: 1166448
Vikings Sports Foundation Ltd
Company Limited by Guarantee
Unaudited Financial Statements
30 November 2023
MATTOCKS GRINDLEY
Chartered accountants
18 Mulberry Avenue
Turnstone Business Park
Widnes
Cheshire
WA8 OWN

Vikings Sports Foundation Ltd
Company Limlted by Guarantee
Financial Statements
Year ended 30 November 2023
Page
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
The followlng pages do not forni part of the financlal statements
Detsiled ststement of financial activtties
17
Notes to the detailed statement of financial activities
18

Vikings Sports Foundatlon Ltd
Company Llmlted by Guarantse
Trustees. Annual Report (Incorporatlng the Dlrectofs Report)
Year ended 30 November 2023
The tnjstses, are also the directors for the purwses of ¢trnpany law, present their report and the
L￿authe￿ financial slalements of the tharity for lh8 year end8d 30 Novembèr 2023.
Rrferen￿ and admlnlstratlve detsll8
Ileglsternd charfty nam8
Vikings Swrts Foundatson Ltd
Charfty reglstrntlon number
1166448
Company reglstratlon number 09734525
Prfnclpal oflke and reglstered DCBL Stadium
office
Lowertv)use Lane
dnes
Cheshire
WA8 70Z
The twstoes
Mr P J Morfis
Mr R Harrisc
MrSPCash
Mr P Finnèy
(Appointed 21 Nov&mber2023}
(Retired 16 J8nuary 20231
Indvjpendont examlner
Giles Mattocks FCA
18 Mulberry Avenue
Tumslone 8usiness Parf(
dnes
Chestqre
WA80
Structurej g0￿manCe and management
ganlsational Structure
The Vikings Sports Found81icn has twotruslees who me81 regulady and are responsible forth8 strategic
direction 8nd policy of the charity. The tNslees represent different sectors and bring to charity
wealth of knowledge that supwrt the charity lo meet its cèjeclivos,
The charity is run on a daily basis by Cheryl MeGivem, Head of Community, who leads on all key
strategic and devglopment issues with a dose involvement artd SUPP¢Jrt of the trustees.
Rlsk Management
Risk m8n8gement issues are discussed al the regular tNslee meets'ngs. From a finanaal perspective,
key risks to the charity's ongoing sust&nability have been identrfied and new stratsgies are in p18ce to
support their longer term renewal and identification of funding Opportl￿11I85.

Vlklngs Sports Foundation Ltd
Company Limited by Guarantso
Trustees, Annual Report (Incorporatlng the Dlrectorf8 Report) (condnu
Year ended 30 November 2023
Objectlvets and actlvltles
Our Ml88lon
To use th8 powor, ins￿'ration and our 8stst4ished valuas to make a difference through..
- Delivertr¥J innovative dglivery programmes for Feople of 011 aggs.
- Developing key partnerships that about suceess based on the need of l(Kal peoF4e.
- Providing now opportunities thrtyjgh sport for hard to eng&Je gfOUPS.
Our Goal
To engage, educate and insp're the local community to bring about pKJsllive change and new
OPF)Ortunities 811 Ihrougtt sport.
Our Valu
RESPECT, INCLUSION. EXCELLENCE, ACHIEVEMENT, INNOVATION
Alm8:
At the heart of tho work of the charty is an under5tsnding of the wl81 role that sport and in particular
rugby kgaguè can play in engaging, educating and inspiring people of 811 ages. The charity is eommitted
lo deliveritYJ exating projects that leave a lasting legaty for all people who participate. The charity
continues to focus ils dolivery within the foll¢)Ning araas.. Sthool Sport, He811h, Social Inclusion and
Education. E8ch pillar is refiKted in the brand and inspiration of our partners, th8 Wdnes Vikiros and
its players. to engage particApants aGross all age group8 and mako a real dIffere￿e in our community.

Viklngs Sports Foundation Ltd
Company Llmtted by Guarantee
Trustees. Annual Report (Incorporating the Dlrectofs Report) (con#nued)
Year ended 30 November 2023
Achlevements and p•rformance
Vikings Sports F￿ndation faced n7any challenges throughout 20¥8, many carrial over from those
luded lo in the report forthe ygar ended November2022. A Sports Foundation is always reliant on the
Goveming Body of the Sport and during the year ending November 2023 there appeared to be less
direct finanaal support from the RFL. Thorefore, there w8s an increasing challenge for the staff to bg
more proactive and cre8b.ve in acce$sir¥J the limited funds from thè Goveming Body and be moro
resourceful in in approaching other funding agencies in addition lo being more involved in networking.
Despite these challenges the staff and trnstee board displayed great resilience throughout thè pèriod.
All ConCerr￿1 with the Found8b"on can be rightly proud of the successes that they recorded 88 the
found8tion focused more closely on community engagement and attending to the needs of vulner8ble
a(lults and young pecpla in the local community.
As we reported last year, we had seen the end of our ac&Jemic contract with Riverstde College and
therefore the Education Pillar of our Fourtdation remained in hibemation throughout the year, (( will be
an èssential focus and are8 fu davelopment going forward. A cons￿Uencè of this was that the small
Foundation team redoubled theirefforts to match our initsatives more closely to the pn'oritieg of the L¢xal
Authority. The bgrough of Hafton is distinguished by ils high depriv8tion iTraices, wrth particular wards
having a demographic of acute vulnerabilty in a variety of areas. In effect, during 2023, the Found81ron
rètumed lo Its roots and looked to bg proactive in these 8reas rathgr than providing projects that were
in tho gift of the goveming bJdy. This approach has slrenglhened our Influen￿ in thg aroa of Mental
Health. Our foundati￿ has becomé a Notional Leader with respect to Mèn's Menlal Health with our
-Extra Time" initiative emerging from the original RFL's"0ffl08d" progr8mme-. this in cDopgralion with
the State of Mind organisalion which is a brand leader in Men's Mental Health. This initiative has
dovetailed smoothly with other projects that revolve arI￿nd mentsl He￿th. such as 'The Gdd6n
Generation" Touch and Walkiro Rugby sessions and our 'Walk and Talk" sessSon8 on beha￿ of
Mers8yC8re.
During 2023 we have Contin￿ our work in the area of inclusion. Thg foundation hosted the Leaming
Oisability Rugby Leagu8 squad, prowding training and playing opportunities for disabled persors$ of all
es and gender. As with the preceding reporting p8ri(yJ. our disabled irKtividuals wets woud lo wear
their Widnes colours and exp8nence haLf and fijll day festivals aroLtnd the North INest of England.
Because of the "badge" of the F￿ndatiOn they were #ble to access the facilities of their parent
pyofessional club and play on professional pitches in stand-alone fests'vals and both pr&malch and at
half time. This initiative once again also promded the OPV•rtunity for volunlegrs to become involved 8t
I levels. An example of this is one of the Leaming Disability players, Dylan Buntiro. Dylan pr¢)Jrgssed
from FAayin9 to receivin9 an education bursary from the Matt King Foundation so that he could Work as
a provider coach with the Foundation. As trustees we were delighted that Dylan was initially invitsd
lo Warnblèy by thg RFL to be presenl8d with a speoal award and then lo Partiament as a guest ol Mr.
Speaker as Part of Disaknlity History Month. This story perhaps eF4'tomises the proud work that the
Foundation engages in regarding inclusiwty in the communty. Mental hgallh and vulnerability wore also
on8 of the m8in drivers to ènsuring that even wrth limited staff and resources, w8 continued our
engagement wf(h Primary SchooSs and Sewdary Schools across Hallon. In addition to the Spino of
njgby t¢xus8d aclivitres our team of deliverors also expanded into mulli-sports provision thus engaging
more re8dily with an even greater audience. Offering curri￿lurn PE Lessons, breaklastllunchlafter
school clubs. we have also been able lo build on the previou5 yoarfs work in terms improved our visibility
with SEN schools offerin9 Sports lessons lo pupils some of whom would not have been able to so readily
acces$ skills- orlent8ted se8810￿.
During the reporting period of 2023 we ccfitinutd. workiro alongside the parent club, Wdn88 Vikings
RL Club, to 8tt￿pt to offset the pressures of the-cosl of living" crisis ty giving every sclY)ol Hatton
afre8 Family Season Ticket, that the school could direet in thè way best suited lotheir school population.
In addition, the parent club worked with our foundation lo encour8gè Sponsors and Ir￿l¥l￿al$ to gift of
further family tickets lo particulw schools. In addition to helping in a small way

Vikings Sports Foundation Ltd
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporating the Dlrectorfs Reportl fconunu
Year ended 30 November 2023
address some p)verty is$L￿, these initiatives hav8 gI￿n the opp)rtunity for more youtYJ pecple to
watch live sport, engage all ages with fugby 8nd other sports. By linking Ihg Vikings brand lo our
foundatic￿ related activities, we have been able lo link schools and thildren lo othw community projects
enabling us to create rugby p8thw8y5 forchildr8n in Hallon. This'linking the brand" has again been very
important during this repming y88r. The initiatives aljove - along with our more discrete and focused
projects- has increased the eNJagemenl and involvomonl in our holiday c*nps seh¢d festivals,
i￿th sL2nd4lone festivals and those pre-matth. The festivals Ihemselves are noted for their r*on-
Ihrgalening nature, their inclusiveness and their enitiyment. The c8n be said 8bout the holiday
camps 81though it is with some sadness that then trusleos have lo report that the Local Authoftty
imposed &Jdilional criteria on the eligibilty for partlClP81ion. placing extra constr8int$ on participating
numbers Ihus reducing grant aid and therefore affecting the frequency of thg camp5. A pity. $inc8 as
alw8y$, the festivals and camps displayed such enjoyment. ￿th￿S18$M and team work from all pup¢'ls
trxrt 81so servod thg purpose of ensuring that all partiapanls received a substantial. h8althy meal whilst
on the camps. This is a vital p8rt of any a¢liwly during the school holidays when some children access
their main m881s in school as part of their Fw School Meals and Pupil Premium ents"Vemenl. Wot1(ing
with the foundation at Ihaselovels encourages schth)Is to work alongside the foundation and as trustees
we arg detemiined lo find the resources lo conllnue with such prg'eds in the next roporting year as the
cost -of- living situation conbnu8s. In addition lo the links with sch¢x)Is wo report that duriry this year
there has been increasing dialogug and engagement wrth our local comrnunty dubs and we are al the
beginning of discussions lo enable the Foundation lo embrace the growth of Earty Ygars thildrgn in
muii(-sp)rt activitie$.
Refarring back lo inclusion, during tha latter h8Wof thi5 reporbng peric¥l, discussions 8nd dialogue have
taken ￿ace lo further enhance the gsleem and perfom)ancè of our W)m8n's Rugby League team and
briroing under our p8lron8ge a ￿￿el￿aIr Rugby League operation. The trustees are certain that in
the next yearfs report we will be able to proclaim the success of these ventures. Th6 Women's 18am
concept hdps Ihe found81ion to promote equity amongst ladies and girfs and assimilates perfectly with
the WLYk that the foundation has been engaged in both in schools and the Ioc81 community clubs.
edchair Rugby League is the ￿rsonifi¢aI10n gf indusivty- able bodied, physically ehall8ng8d, mala,
female, all ages working together. In orc18r to 8rrtve a¢ a position when we can lake this fotward, there
h8ve been many mffiths of dialogue throughout 2023.
As a fomdation, we also attgmpt to provide palfrN¥ays for indiwduals and groups to t￿Ome invdved
with the prof8sslonal club. Pathways have already been mentioned through our $¢h¢>Jl and community
dub init'alivgs but we have also begun engagement with the inclusion arm of tho RFL to provide a
'Young Lions" and Dgvelopmenl Ac8demy njgby pattrways lor young people 8nd young 8dults. The
foundations have been set 2022-2023 so ht)pefully there will be progress lo report next year.
None of the abovg could have been athieved without the small, tireless group of staff lttal the
Foundalion is fortunae lo employ. Sean Mellor and Kellen Woods were the mainstays in delivory,
overseen by the enthusiasbc and knowlodgeable Foundation Manager, Cheryl McGivem. Challeng8S
were menbonod al the head of this rèport and the chdlenges continued throughout the reporting period.
The Foundation Manager resignedfrom her post 8tthe end ofoctober having been SLttessful in g8ining
promotion lo a position with a neighbouring Lo￿1 Aulhority. Her SLKcesslul applic81ion was in no small
measure due lo the reputation that she had accrued wcfkirYJ with partners such as Holton Boroijgh
COU￿11 Merseyside Cty Region, mersey￿r0, Ihe Rugby Footb811 League, Rugby League Cares. The
Stsve Morgan Foundation, Everton in the Community, Riverside Cojlege, Clinical Integrated Carè, NHS,
Slatè of Mind. These areth8 org8nisationsthatthe Foundation has worked mostclosdy with 202212023.
This necessitated in in one of our sports deliverers, Kellen Wood stepping Into the rde of Acting Head
of Foundation for ￿ period beginniro 1st November.
The Trustees look the decision to formally reset the FouThYation and in Novgmbor commissioned an
Isid8 inde￿ndent consultantto condLKI a dgep thve soaal and community audit lo inform the purposg
8nd the direction of travel of the Foundafjon going forward. This resel is a fomiidabl8 ch811enge but
equ811y excllng. The trustees Iwk forward to reporting on progress in this regard in

Vikings Sports Foundation Ltd
Company Llmited by Guarantse
Trustees. Annual Report (Incorporating the Directorf8 Report)
Year ended 30 November 2023
2023r2024.
Wè will continue to work with al our P*ner5 and Iixal org8niS8tions lo help develop our ideas, ptans
and aitendance in all our programmes. Vikn'ngs Sports F￿ndation Staff and Trustee board have held
regular meetings, addressing any issues or corKems which may h8ve risan throughout 2023 - we will
81ways ensure sure our aims and objectives are met, 8nd will wnsistenlly strive for success within our
community. A strong w¢xking relats"onship is txw in place with t￿ Wdnes Vikings Rugby League Club
and followi￿ the audrt we will all have 8 cle8r visjon of Fyogression needecl lo tske the sport and th8
coMmL￿11Y lo the next lèvel.
Flnanclal review
Reserves Pollcy
)ilst the policy conts.nues to aim for 6 months in reserve lo cover costs in the event a damaging event
wè can only say that we cUrren￿Y have appr0￿MatelY 3 months in reserve following a poor ye8r wf(h
the loss of signthcanl sw)nsors.
Core Fundlng Sources
Rogrgttably the Ccfe funding S¢)urces diminished following the signific8nl reduction in RFL fijnding and
the loss of funding trom thè COOP. Fortunately we were bLK>yed by continuing sUPPOrtfrom Merseycare
and Lanxces.
Investment Pollcy and Objectlves
The charity remains committed lo buildlng fuThJ8 lo ensure a strong fvrture in offering acti￿1188 lo support
our community.
Plans forfuture period*
11 ha5 recgnlly b8￿me clear Ihal the F¢Jundation needs lo reset IV8 o*'ectives and generate activities
led by the cM)munity rather than receiving ¢Y1￿c￿.0n from assoaated l)odies. To that end the board will
commission an independent audrt of the operations. activities outwm95 of th9 foundati￿ with a
commitsnent lo fully implement the findings during 2024. Th& FoLmdation will to SUPPDrt the
Golden Generation, Extra Time Ioffloadl, LDRL, Touch Walking RLyby, Walk and Talk and dovelop
the new Wheelch8ir Rugby alliance and Women's rugby.
Small Company provlslons
This report has been prepared in accordance wilh the provFSi¢)ns applicabl8 lo companSes entrfed lo th8
small companies exemption.
The trustees, annual report wa$ apwoved on .
truslges ty..
and signed on bghalf of thg board of
MrPJ
Trustee
orris
r R Harrison
Trnsl80

Vikings Sports Foundation Ltd
Company Limited by Guarantee
Independent Examlnerfs Report to the Trustees of Vlklngs Sports Foundation
Ltd
Year ended 30 November 2023
I report to thg tTuslees on my èxamination of the financi81 statèm8nls of VikirvJs Sp￿ts Foundation Ltd
{Ihe charity'l for the year and￿1 30 November 2023.
Responslbllltlo9 and ba•ls of report
As the trusl88s of Ihg company 18nd al$0 rts directors for the purposes of Company lawl you are
responsible for the preparation of the fin8ncial statemonls in accordance with the requir¢mgnls of the
Comp8nies Act 2CXJ6 Ilhe 2006 ACYI.
Having satisfied myself Ihal the accounts ol the company or8 not required to be audited under Part 16
of the 20Ce Act and are ellgible for independgnl examination, I report in respect of my examination of
the charity's accounts as carri￿j out under soction 145 of the Charities Act 2011 1'th8 2011 ACVI. In
carrying out my examination I have followed the Directions given by the Charity Ccfflmission under
sectson 14515llbl of the 2011 Act
Independ￿t examln¢fs statement
I have complel&l my examination. I confim that no matters have ccffie to my attention in ccfine¢lt'on
with the 8xaminatson giving me cause lo believe.-
accounting records were not kept in respect of th8 charity 88 requirèd by section 386 of the
2006 ACL. or
the financial stalemgnls do mt accord with those records,. or
the financial statements do nol comply wlth the accounting rwuirem8nts of section 3* of the
20C6 Act other than any requirement that the ac¢x)unts give a 'lNe and fairf view which is not
a maller considered 8s part of an independent ex8minaticfi', or
the finanual $latsments have not been prgpared in accordanca with the methods and
prinaplès of the Slalement of R&ommended Practice for accounting and reporting by
char￿"eS 8pplicable to charities preparing their accounts in accordance with th& Financial
Reporting SL8ndard applicable in the UK and Rgpublic of Ireland IFRS 1021.
I have no concems and h8v8 come across no other mallws in connection with th8 examination to
8ttention should bo drawn in this rèport in order lo enable 8 pyoper underslan(Sing of the accounts to be
reached.
Giles Mattocks FCA
Independent Examiner
18 Mulberry Avenue
Turnstone Business Park
Wdnes
Cheshir9
WA8 OWN

Vlkings Sports Foundation Ltd
Company Llmlted by Guarantee
Statement of Flnanc5al Actlvitles
(Includlng Income and expendlture account)
Year ended 30 November 2023
2023
2022
Ur¥estricl
funds Total funds Totsl funds
Income and endowments
Donation$ ￿￿19gaCIoS
Totsl In¢ome
84.999
84.999
118.359
84,999
84,999
118,359
Expendlture
Expenditure on charita￿e acliwlies
Total expendlture
2,388
92.388
117,113
92,388
92.388
117.113
Net lexpgndlturn￿ncQm¢ and nèt movement In funds
{7,389)
17,389
1,248
Reconcillatlon of funds
Total funds brought forward
Tolal funds can1ed foffward
63,834
52,588
46,445 46,445
53,834
The statement of financiol activities includes a51 gains and losse$ recognised in the year.
All income and eyndilure derivè from Gonlinuing activities.
Th• not•$ on 9 to 15 forrn part ol thM• fin&nci&l •tatements.

Vikings Sports Foundation Ltd
Company Limited by Guarantee
statement of Flnancial Position
30 November 2023
2023
2022
Flxed a8oet$
Tangible fixed asset$
12
12,000
Cubyent •ssat$
Debtors
Cash al bank and in h8nd
13
27.744
9,624
37.268
44,106
13,850
57,956
CredltorJ: amounts f*lllng due wlthln one year
Net current a8$ets
14
1823
4.122
53,834
53,834
Total assets less ￿rrent Ilabllftles
46.446
Net assets
53,834
Funds of the charlty
Unrestricted funds
53,834
Total chartty lund•
53,834
For the y8ar ending 30 November 2023 the charity was er¢tiled lo exempllon trom audit under section
477 of the Companies Act 20Cfj rdating to small companies.
Directors. responsibilities..
The memberg178ve not requir8d the company lo obt•n an audit of its financial stat8m8nts for tho
year in question in accordar￿a with section 476.,
Tha directors ackncmledoe their responsibilities lor complyiro with lh& rgquirgmenls of IheActwilh
respect to accounlirrd records and th8 preparation of financi81 stalemenls.
Th8se financial slalements have been prepared in accordance wlth th8 promsions appIl￿ble to
¢ompanies subject to Small companies, regim¢.
Th
statements were approved by the b08rd crf trustees and 8ulhod8ed fcf issue on
and are signed on b8half of the board by..
Mr
arrison
Trustee
90
Thè nots• on pag•9 9 to 1S fomi pArt of th9•• Ilnanclal *lat•m•nts.

Vikings Sports Foundation Ltd
Company Limlted by Guarantee
Notes to the Flnancial Statements
Year ended 30 November 2023
General Infomiatlon
The charity 18 8 publie benefit entity and a priv8le company limit￿ by guaonteg, registered in
England and W81es and 8 registered chanty in England and W8les. The addrèss of the registered
office is DC8L Stadium, Lowerhouse La￿, Wdnes, Ch8shir8. WA8 7DZ.
I Statement of compllance
These finana818tslements have been prepared in compliance with FRS 102. 'The Financial
Reporting Sland8rd applicable in tho UK and the Republic of Ir6land', the Statement of
Reeomrnende(I Practice ap￿iC8b1e lo ch8ri1ies preparing their accounts in accordance wrth the
Financid Reporting Standard applicable in the UK and Repu￿1¢ of Ireland {FRS 1021 ICts9nties
SORP {FRS 102}l and the Companies Act 2006.
Accountlng pollclei
Bas1• ol preparatlon
The financial statements have teen ￿Pared on the historlcal cost basis, 83 mc#lified by the
revaluation of certain finanaal 8ssets and liabililigs and investment properties measured at fair
value through income or expenditure.
The finanaal $tslernents are prepared In sterling. wfvch 1$ the functional cl￿nCY of the entsty.
Golng concern
There are no material uncertainties about the charity's ability to contlnue.
Judgements and Itey sources of gstlmadon uncertalnty
The preparation of the finanaal stslements reqLires management lo make Judgements, eslimalès
and assumptions th81 8ff￿t the 8mounts r8POrted. These eslim8les and judgements are
ecfitinually reviewed and a￿ b8s8d on experi&nce and other factors, induding expectations of
future events that are bglieved lo be reasonable und&r the Circumstan￿$.
Fund accountlng
Unroslncted funds are availabl8 for use * the discretion of the Irustses to fijrther any of the
rity's purposes.
Degignated funds unrestn.cted fijnds e8mi8rked by the tru$t8gs partiGulw fLrtwe project or
ccmnmitmanl.
Restrict&J funds are SLttrfj'ecled to restrictions on their exFendilure decI8￿d by the donororlhrough
the terms of an appeal, and fall Into one of sutFcla$s8s'. restricted income funds orendowment
fLmd3.

Vikings Sports Foundation Ltd
Company Llmlt•d by Guarantee
Notes to the Flnancial Ststernents (contht*J
Year ended 30 November 2023
Accountlng pollcles (¢pnth¢Kd)
Incomlng rèBour¢es
All incoming resources are induded in the st*emenl of financial 8cli￿leS when entiUemenl has
pass&1 to the charty,. il is probable that the ecor￿mie benefits associalgd with the transaction will
flow to the charity and the amount can be rdiably measured. The folbwing sp8crfi¢ polioe$ are
applied to Pa￿.￿alar categories of income".
income from donations or grants18 recognlsed when there 13 evidence of entiuemenl to the
giii receipt is probablg and its amtxjnl can be measured reliably.
legacy irKome is recognised when r￿1p1 is prob8ble and entitlement is establish¢d.
Ir￿ome from d)natèa goods Is m6asLred at th6 fair valu8 of the goods unlgss thi5 IS
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and SefViC8S are recognis&J in the accounts
when received rf the value can be reliably measured. No amounts are induded for the
contriL￿1.0n of g9r￿ra1 volunteers.
ineome from contracts for the Supp￿ of services is recognised wrth the delivery of the
contraeted servi￿. Thi$ is classffied as unr8stn"ct8d fl￿￿$ unless thère is a contractual
requirement for il to be spent on a particular purpose and returned rf unspent. in which case
11 may be regarded as restricted.
Resources expended
ExFendtture is rgcognised on an accruals O881S 89 8 liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, ar¥J is classified under headings ofthe statement of financial
actiwties lo which it re1818s'.
expenditur8 on rasiTrJ funds indud8s the costs of all f￿draIsIng 8Ctiviti8s, avents. non-
ch8ri1abl8 trading activities, and the sale of donated goods.
expenditure on chantable ￿tiVitIeS includes all costs incurred by 8 charity in undertaking
acliwlies that further ils charitable aims for the benefit of its bene15darles, Inc]udSng t￿se
Support costs and costs rdating to the govam8nee of the chartty apportionad to charitable
aGtivibes.
otherexpgndrture includes all eynditure that is nèither relatod to raising fund5 for the tharily
nor part of ils expenditure on charitsble activities.
All costs are allocated to expenditure ￿tegorieS r8flecting the use of the resource. Direct costs
attribLrtable lo a single &tivity are allocated ¢th'rectly to that actiwty. Sharay costs are apportioned
belween the actlvllies they contribute lo on a reasonable, jusbfiable and ccfisistent basis.
Tanglbl• ass•ts
T8wible assets are initially recorded al cost, and subsequently stsled al co8t18s8 any accumulated
depreciation aTrJ impaiment losses. Any tangible assets carried al revalued amounts are recorded
al the fair value al the date of r8valuation loss any subsgquenl accumulated depfeciation and
subsequent 8ccumu181ed Impaimienl losses.
10

Vlklngs Sports Foundation Ltd
Company Llmfted by Guarantse
Notes to the Flnancial Ststements Itx)nfim
Year ended 30 November 2023
Accountlng pollcles (txinun
Tanglblo assets (c
An increase in the carrying amount of an asset as a ￿sUIt of a revaluation, is recognised In other
r￿gnised gains and losses. unle$5 11 r8vgrs95 a charge for impaimienl that has preVI￿$1Y been
recognised as expenditure within the statement of financial actyvilies. A d8cr9850 in the carrying
amount of an asset as 8 result of rev81ualion, is recognisfjd in other recognisgd gains losses,
except lo which it offsgls any previous revaluation g8in, in which cas6 the loss is shtr￿n wthin
other recognised gains and105sos on the slalemenl of financlal actiwties.
DepreciatloTr
D8precialicn is calcul818d so as to write off the cost or valuation of an asset, less its res¢dual valu8,
over the useful econornic lrfe of that asset as follows..
Equiprnant
20% slraighl line
Impalmient of fixed assets
A rewew for irdicators of impairmgnt is Carried out al each r8POrting dale, with the recoverable
8mounl being eslimaled where such indicators exist. ￿re the carryirrfJ value exceeds tho
recoverable amount, the asset is impaired tLcordingly. Prior impaim8nts are also r&viffwed for
possible reversal al each reporting dale.
For the purposes of impairment testing, when h Is not possible to estimate the recoverable amount
of an individual a$$et, an o$limole is made of the recoverable amount of the cash-generaling ￿lt
lo which the asset belongs. The cash-generating unit is th8 smallest identifiable group of assets
that indudes the asset and generates ￿$h inflows that largely independent of the cash inflows
from other assets or grcmjps of assets.
For impairment lesling ol goothvill, Ihe wodwill acqUi￿d in a business combinatiC￿ is, from the
acquisition dale, allcxaled lo each of the cash-generatsng units Ihal are expected lo be￿rit from
the synergies of the combination, irrespectwe of whether other assets c¢ liabilittes of the charity
are assigned to thosè units.
Flnanclal Instruments
A finana8F asset or 8 fin8nud lia￿lIty is rwnisgj only when the charity becomes a party to the
contractual provisions of the instrument
Basic financtal instruments are in¢tially rwnised at the am¢)unt re¢eivat48 or payable including
any related transaction costs.
Currant assets arKI Gurrenl liabilities are subsequently measured 8tth8 cash or ctherconsideration
expected to be paid or received 8nd not diso)unled.
Debt Instruments are sub8equenty me8$ured 81 am¢Jrtis¢d ¢o$l.
ere investments in sh¥es are publicly traded or their fair v81u8 can otherwise b& measured
reliatAy, the invesbnenl is subsequently meosured al fair value wf(h charoes in fair value
recognised in income antt expenditure. All other such invostments ar8 subsoquenlly measured at
cost less impaimienl.
11

Vikings Sports Foundatlon Ltd
Company Limited by Guarantee
Notes to the Flnanclal Ststements (contlnuedj
Year ended 30 November 2023
A￿OuntIng pollcl•s (contlnuod)
Flnandal InstNm¢ntS (¢onNn¢M
Other finanaal instruments, induding derivatives, #r6 initially recognised at fair value, unless
payment for 8n asset is deferr￿ beyond normal tsjsinèss tems or financed at 8 rate of interest
that is not a m8rkel rate, in which case the asset is measured at the present value of th8 fvlure
payments discounted al a market rale of interest for a similar debt instrument.
Oiherfinancial instruments are srt)5equenUy rneasured al fair value, with any changes recognis•J
in the slalement of financial activities, with the exception of hedgiThJ instruments in a design8ted
hedging r818b"onship.
Fin8ncial assets that are measured 81 cost or amorti8ed cost are reviewèa for objective e￿de￿e
of impairment at the end of each reporting date. If there is objective ewd8nce of impairynent, an
impairmgnt loss is rwnised und9rthe appropriate h8ading in the statement of ffnanryal adtwtsgs
in whieh the initial gain was recowised.
For all equity instruments regartlless of 5ignrf1Gar￿e, and otherfinancial assets Ihal are individually
significant, these are 8ssessed indiwdually for imp8irment. Othèr finan&al 8SSètS 8re ef(her
assessed individualty or wuped on the b8sis of simi18r credrt risk characteristics.
Any revorsals of impairment are recognised immalialely. to the extent th81 the reversal does not
result in o carrying amount of the finawal asset that exceeds what the carrying amount would
have been h8d the impairment not previously been r￿ognISed.
D•finod contrlbutlon plans
Contributions to defined contribLElion plans are rwnised a$ an 8xpgnse in the poriod in whi¢h
the related seNee is prowded. Prepaid contributions are rewJgni58d as an asset to the extent that
the prepayment will lead lo a reduction in future payments or a cash refund.
en contributions are not exkwled to be settled wholly within 12 months of the end of the
reportiro dale in which employees ￿nder the related service. the liability is measwed on 8
discounted present value ba$is. The unwinth'ThJ of th8 discount is reccgnised as on exponse in thg
period in which r( arises.
Llmlted by guarantee
The ¢￿panY is limited by guarantee and as Such has no share c8Prt81.
& Donatlons and legacles
Unrestricted Total Funds Unrestricted Totd Funds
Funds
2023
Funds
2022
Donatlons
Donations
Don81ions RFL
69,999
15,OCK)
69,999
15,000
84,999
95.859
22.5CII
95,859
22,SC(J
84.999
118,359
118,359
12

Vikings Sports Foundatlon Ltd
Company Limited by Guarantse
Notes to the Flnanclal Statements (wiUnu8dJ
Year ended 30 November 2023
Expendlture on charitable actlvlti¢s by fund ty
Unrestricted Total Funds Unrestricted Total Funds
F￿dS
2023
Funds
2022
Charitable activity
Support costs
90,460
1,938
115,895
1,218
115.895
1,218
1.938
2,388
92.388
117,113
117,113
Expendlture on charltable actlvltle5 by actlvlty type
ActiMti8S
undertaken
dirady
Support Totsl fvnd$
costs
2023
Total fund
2022
Charitable activity
Govemance Costs
9),450
,450
1,938
92,388
115,895
1,218
1.938
90,450
1,938
117,113
Net {expendMure)nncome
Net lexFeThli(L*eifincome is stated after chargingllcrediting)..
2023
2022
DeP￿ls￿on of tangible fixed assets
iooo
Independent examlnatlon fees
2023
2022
Fees payable to th& ind¢pendgnl oxaminer for.
Independent èxamination of the financial statements
700
700
10. Staff cosls
The average head count of emyoyees during the year w8s 312022.. 31. The average number of
full-time equivatent employees during the year Is analysed as foll¢)WS'.
2023
No.
2022
No.
Number of staff
No employee roc8ived wnployee bgnefits of more than £60.COJ during the year (2022.. Nill.
11. Trustse remunèratlon and expenws
No remuneration or other b6nofils from employment wrfti the charlty or a rela18d enlity were
r￿￿Ved by the trustees.
13-

Vlklngs Sports Foundation Ltd
Company Limited by Guarantse
Notes to the Flnanclal Statements {conUnu
Year ended 30 November 2023
12. Tanglble flxed assets
Equipment
Total
Cost
At 1 December 2022
Athjilions
15.OCK)
15,000
15.ODO
At 30 November 2023
15,0
Deprnclatlon
Al 1 December 2022
ctkirgg tr th8 ygar
AI 30 November 2023
3,OC
Carrylng amount
At 30 November 2023
12,C
11OIJO
At 30 November 2022
13. Debtorn
2023
2022
Tr8de debtors
Other dabt(Ys
18.980
8.764
27.744
44,106
44,106
1& Credltors: amounts f￿lIng due *lthln one year
2023
2022
Accrual$ and dderred Ir￿Me
Social security and other taxes
Other creditors
1.240
1,675
1,207
4,122
1.298
287
1823
18. Pen•lon¥ and othw post r•tlrnmenl beneflts
Defln¢d ¢ontrlbutlon plans
The amount ro¢ognisgd in Ir￿orne or exFenditure as an expense in relation lo defined contribution
Fdans was £1,43612022.' £1,679).
14

Viklngs Sports Foundation Ltd
Company Limlted by Guarantse
Notes to the Flnanclal Statements {conUnw
Year ended 30 November 2023
18. Analysls of charftable funds
Unre8trl¢ted lund•
At
1 D￿ember
2022
At
30 November
2023
Incom& Expenditure
General fvnds
53.834
84,999
{92,3881
At
1 December
2021
At
30 November
2022
Inccffie Expenditure
Gener81 funds
118,359
1117,1131
53,834
17. Anatysis of n¢t auets bot**en lund$
UNeslricted Tolal Funds
Funds
2023
Tangible fixed assgls
Current assets
Creditors less than 1 year
Net as8•ts
12,000
37,183
2.738
51,921
12,000
37,183
2.738
51.921
Unrestricted Totsl Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
57,956
14,1221
53,834
57,956
14,1221
53,834
18. Financlal Instruments
Tho company currently holds no finanaal instruments.
15

Vikings Sports Foundation Ltd
Company Llmlted by Guarantee
Management Informatlon
Year ended 30 November 2023
The followlng page$ do nol f¢)rni part of the financial slatements.
16

Vikings Sports Foundation Ltd
Company Limited by Guarantee
Detailed Statement of Financlal Actlvltles
Year ended 30 November 2023
2023
2022
Income and wdoY•inents
Donatlon8 and legacles
tknnations
DDnats'ons RFL
69.999
16.000
95.859
22,500
84.999
118,359
Total Income
84.999
118,359
E￿endItUre
Expgndlture on charltable actlvltles
Wage$ and salaries
Employerf5 NIC
PenSIc￿ costs
Rent
Other molorltravel costs
Legal and profession81 fees
Other offic8 costs
Depreciation
Bank chargès
Sundries
Professional lees
Sports equipment
)mons rugby expenses
Evgnl support
68,421
1.307
1.436
9.276
155
1.938
490
3.000
102
376
1.5S4
1.991
62,454
1,316
1,679
41.378
2,4C
1,218
831
120
193
1,110
1,497
117
1343
92,388
117,113
Total expendlture
92,388
117,113
Net lexpenditurnylncome
(7.389)
1,246
17

Vikings Sports Foundation Ltd
Company Limited by Guarantee
Notes to the Detailed Ststement of Financial Activities
Year ended 30 November 2023
2023
2022
Expendlture on charltable actlvltles
Charftable actlvlty
Actiwities undertak•n dirncty
Wages ano saleries
EmP￿e¢S NIC
Pensi￿ costs
Rent and business support
Other motorltravel Costs
Other office costs
DeprecAation
88nk charges
Sundries
Professional fees
Sports equipment
mens n￿bY expenses
Event support
68.421
1.307
1.436
9.276
155
490
62,454
1,316
1,679
41,378
2,400
831
102
376
1.664
1.991
120
193
1,110
1,497
117
2,8
1343
90,460
115.895
Govemance costs
Govern￿ce costs- ￿cOUntancY fees
1,938
1,218
Expendlture on ¢harlt•ble aetlvftles
92.388
117,113
18