Charlty numb•r. 1168231
BARNES RUGBY FOOTBALL CLUB
UNAUDITED
TRUSTEE'S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021

BARNES RUGBY FOOTBALL CLUB
CONTENTS
Page
Roferenc• and Admlnl•lratlv• D•tall8 of the Charlty, tts Tru$to•8 and Advl•orn
TN8ta•'s Report
Inde￿ndant Examlnorfs R•port
8tat•m¢nt of Flnanelal A¢tlvltlos
8alanc• Shmt
Nolo$ lo tho Flnancl•l 8tatsmfrnl$
10-21

BARNES RUGBY FOOTBALL CLUB
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2021
Charlty rnglster•d
numbor
1168231
Prfn¢lpal offi
Queen Ellzabath Wal(
London
SW13 SUA
A¢countants
Randall and Pasne LLP
Chargrove House
Shurdlngion Road
Shurdingion
Chettenham
Glouceslerslmre
GL514GA
8ank•r•
HSBC
S9>599 Fulham Road
Londo
SW6 SUA
8oll¢ltor•
Russell Cook• LLP
2 Putnoy Hin
London
SW15 6AB
Page 1

BARNES RUGBY FOOTBALL CLU8
TRUSTEE'S REPORT
FOR THE YEAR ENDED 31 MAY 2021
Th6 Trustees, who are also Directors of th& chadty for the purposes of th8 Cornpanies Act 2006, present their
reFN)rt with the financial statements of Ihe ¢harfty for the year ended 31 st May 2021.
The Trustees have adopted the provisions of Accountlng and Reporting by Charitles: Statement of
Recommended Practice applicable to ¢harilles prepadng thelr accounts in aGcordanG8 vthh the Financ4al
Reporting Standard applicable in the UK and Republ1¢ of Ireland (FRS 102) (published October 2019).
ObJ0¢tlv•$ and actlvltles
Background
Bames Rugby Football Club was formed in the 1980,9 as an unlncorporated members club. The Club was
subsequenuy recognlzed as a Community Amateur Sports Club by HMRC. The committee of the dub havin9
fully conSide￿d the need for the Club's activities to be ¢onducted through a limited liability entity, registered
Charitable Incorporated Organisation with the Charitie5 Commission on 23rd June 2016. Effectlve immediately
on that dale all assets, liabllilles and act¢vities of the forner club were transferred to the new entlty. Effective
that date the fomier unincorporated members club ¢8ased to exlst.
Thi$ report Ss therelore the fourth presented by the truslees
ObJ•ctlves and alms
Th8 chariws objectlves are lo promote Community parlicipallon In healthy Tecroation by the provlsion of faciliti8$
and inclusive environment for all ages and genders for the ￿aying of rugby union football. and also to promote
any purpose Ihat15 charftable according to the laws of England and Wales.
Actlvltles
Senior Rugby
Coaching and trainlng sbx senior teams of wgby players, both male and femal8. and the
Pla￿ng of matches in various leagues, both local and national.
Coaching and training of age-related team5 of rugby players boWn Ihe ages of 13 to 18.
and the playing of matches in varlous local leaguès.
Coaching and training of several age-relaled teams of rugby players from the ages of 6 to
and the playing of mini rugby in lo¢al matches and toumamenls.
Youth Rugby
Mini Rugby
12.
Publlc benefflt
The Tnjstees confirm that they have referred lo the guidance contained In the Charity Commlsslonels general
guidance on public ben•fit when reviewing the Charitys aims and objKtlves and in planning future adviiles.
The Trustees a￿ satisfied that the charity meets the required publlc benefit test through its objectivos and
actlvllies.
Page 2

BARNES RUGBY FOOTBALL CLUB
TRUSTEES REPORT (copmNUED)
FOR THE YEAR ENDED 31 MAY 2021
Achievements and p•rfomiance
Charltablo actlvlties
The 2020r21 $easonlyear was abandoned before comm&n¢ing in respect of all fomial competitions leavin9
n￿bY to be pia)Ed as arKI when it Could in a variety of fomats not ontirely altra¢tive to the majority of
partlcjpanls. That said each section ensufed Ihey remained p)sitiV8 and engaged by organising a range of
events and ¢>)mmunlty initiatives.
Oespite the crippling rn5triclions ts juntor section 1x￿tinueS to adVa￿e wlih higher numbers of attendees lo
take advantage from the coathing and dub tsulities. al of whth have a growing reputation. The large and
growing number of enthusiastr voluntows run the dub arKI engage so professionally contlnues lo pul
Bames RFC in an emiable rM)5ition. The engagen￿l of all wt¢pants wa$ truty Inspirlng.
In additM lo the playing side. and as a resull of grtrlth of th8 dub, the up￿ade of the cjubs on field and off
fidd fauliti8s have continued to make it more accessible. usable and more attractive to the local communty. as
well as provtdirvJ sustainable farAlitbes for Bames R￿bY Football Club for many years to come.
¢ovld-19
The greatest Impact on the dub of tho Covw&19 paNlemrc was the preVio￿Y reported k>ss of a muth loved
membèr Gary Garrett who u)ntract8d the vints and ts3ic4ty passed away followlng a short battle. The
galvanlzing effect on the dub was truly memoral￿e and over £150.000 was raised for NHS Charities through a
wortd wlde weighdifbng initiative. The reath. lorKJevity and impact of the initiative was truly exc6pth)nal.
Additionally the dub utllized Its c¥lefing facilities and volunteers to provide free meals to NHS staff at St Marfs
hospital, RoehamptM. Ovw 50 meals were provided one day a week through the 5umrner and autumn of 2020
to a truly thankful medi¢al staff.
The lockdowns have perversdy had a r*)sblive effect on the volunteer base with a large number of members
engaging in a large range of club and wider communty Fffoiects. The lack of arAivty for many members posed
$*3nificant physicaf and mental health risks LMJt the communty creat6d a range of innovatlve activities to keep
mernbers active and conne￿0d.
Flnanclal revlew
Golng con¢orn
After rnaking appropriate erquiries. the Trustee have a reasonable expectaticm that the Charity has adequate
resources to continue in operational exÉstence for ts fO￿seeable future. For this reason. they continue to adopl
the going ¢oncem basis in preparing the finan¢ral 51atements. Further details regarthng Ihe adoption of the
golng con¢em basis can be found in the accounting FwJlioes.
Page 3

B￿lNEs RUGBY FOOTBALL CLUB
TRUSTEE'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2021
Ro8eNe• pollcy
It is the de¥ired polky of the board to ¢reate sufficient reserves to enable th8 futuro stsblllty and enhancement
of the club an¢J its fa￿lItieS. The Trustee$ alm to hdd liquid cash fvnds betrween £15,000 and £SO.000. The dub
has a limited cost base and feels thls reserve adequate. Thero is often a bullding of reseryes toward$ the end of
the financlal year as a result of a large ¢a$h generative function in the final quarter of the financial year. During
the dose season months the reserves de￿ete lo the target levd.
Durlng the pandemlc the reseples pdlcy was on6 of cash wesep•ation but not at tho Cost of (x>ntlnued
Investment In ¢08ching.
A whoNy owned tradlThJ subsidlary (Bom￿ TradiThJ Llmlled) manages Ihe dubhouse operatlons. where
avallable profits arn remitted to the dub by charltth donatlons. The results of the tradlng 8ubskllary aro
disdosed withln note 7 of Ihe Ilnancial ststements.
Prfn¢lpal fibndlng •ourc••
Durlng the year under reylew the dub has prlnc*olly be8n funded by mombershlp 8ub8crlptlons. Porsonal
don8Uon8 and sponsorshlp from Indmduals and buslness88 ¥Athln tha local communlty In whlch It OPorat•s
wor8 8lgnwl￿ntIY reduced due to the limited 8ctsvty.
The club has recordod o loss for the year but 8111 has strong reswo8 bullt over a number of years.
InvMtm•nt pollcy and obJecllv••
The Tru8te8s have the pmr to Invest tho dub's a$89ts In any way Ihoy 800 fft.
Th8 dub's funds are currenly kept in ￿rrent and daposlt a(*ounts. lo be readlly avallable 8t short notlce. The
mlnim81 Inte￿$t eamed Is thus govemed by the 9￿¥81 Internsl rates available. The TN8ieas do not wlsh to
Invest Ihe club's funds in any olher markets 81 Ihls time.
Covld-19
The dub h88 boen fortunate In Ihat It has very fixod costs and the pandemlc forced a total Shutdown11
was able to elimlnate the malority of pla￿r￿j and operallng c￿Sts wfinst a the same tlme malntslnlng Its
subscrfption income wth very lew rnembers thoosing to ¢anrnl their subscriptlons. The finan¢lal cornmltmenl to
coa¢hing was not overfy restricied as it was felt that providiThJ h￿h qualty coachlng when posslblo was
Important io the wellbeing of all partKipants.
The dub did avall ltsell ol a modest local authority grant but other Ihan that has boon enlrely Self sufflclenl and
the Trusleos feel very confident that as Ihe sport ernerps from kM*dthYns and other reslrictlons11 is well placed
to conilnue its thriving activitss.
Page 4

8ARNES RUGBY FOOTBALL CLUB
TRUSTEE'S REPORT (CONnNUED)
FOR THE YEAR ENDED 31 MAY 2021
structur•i gov•man¢o and management
Gov•mlng docum•nt
The charity Is a company Ilmlted by guarantee. wvomed by IL8 Memorandum and AttKles of Assoclallon.
M•thod• ol appolntm•nt or •lecllon of TNst••
Existlng Trustees Invlte potential new Trustees to join the Board Trustees. having regard to the relevanco of
their experlence to the work ol tho charfty. and the management need of the charity.
Org•nl•allonal •tructur•
The day to day managemenl of the dub has been delegated io Ihe op8railonal commlttee who meet on a
perlodlc ba81s, but not less than quartefty. The Commlttee are ovefseen by the Board of Tru$loe8,
who meet al least once per calendar quarter.
8tat•rn•nt of Tru•t••'8 r•8ponslblllll•8
The Trustee are rnsponslblo for proparfNJ tho Tnth'8 Rawt tho Ilnand81 stalemenl8 In occord8nco wlth
8pplkabl6 law and Unlled Klngdom Acc(￿nI1n0 Si8rMl8nls {Unlted Klrodom Generally Accepted Accountlnp
Pr8Ctice).
Th8 law applicable lo tharllles In En￿and & Wales rowires Trustee to pr&para ffinanclal stalemenls for each
flnanci81 year whlch glve a true and fair vlew of the stat8 of affalrs of Ih8 Charity and of its incoming resources
and appllcallon of rosources. indudlng Ks InCOff￿ and expeThJiture. for that period. In preparfng Ih8$e financial
statements, the Tru8tae are requlred to:
solecl suitable accounling Fdlcles and then apply them c4)n8lstenty.
observe the methtsjs and prfnoples of the Chartlles SORP (FRS 102);
mak& judgments and accounting estimates thal are reasona￿8 and prudent;
state whether applicable UK Ar￿Unting Star￿ards (FRS 102) have b88n followed. 8ublect to any
materlal departures disclosed and exF4alned In the financial stalemgnts.,
prepare the financial slatements on the golng ￿nCern basis unless tt is inapproprtate to presume that the
Charfty wlll o)nlrnue in l)usiness.
The Trustee are responslble for keeprng adequate 8mntiTrJ records that are $ufficienl lo show and explaln
the Charltys transa¢tion$ and disdose with reasonable accuracy at any timo Ihe financial poslllon of the Charfty
and enable them to ensure that the financial statements comply with the Charlties Act 2011, the Charlty
(Accounts and Reports) RegUla￿onS 21i08 and the provI￿On8 of the Trust deed. They are also responsible for
88feguardlng the assets of the Charlty and hence for taking reasonable steps for the prèvention and detoction of
fraud and olher Irregularflles.
Approved
order of the
ber8 of the board of TnJste8 on 30 November 2021 and 81gned on thelr behalf by.
Page 5

BARNES RUGBY FOOTBALL CLUB
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2021
Independent Examlnerfs Report to th• Twstee d Bamts Rugby Foothall Club fth• Charl
I repcyt to the charity Trt￿lee on my examinatvJn ofthe a¢(a)thts ofthe Ch¥ty for the yaar ended 31 May 2021.
Responslbilltl•s and 8asls ot Report
As the Trustee of the Charity are responsible for the preparalK*) of Ihe accounts in accordance wtlh th8
regUl￿MentS of the Charities Ad 2011 {Yhe 2011 Att
I report in respect of my examlnation of the Charitys ac¢>)unts carried out under sertion 145 of the 2011 Act and
in caryng out my examination I have folkywed the aP￿1¢a￿e Olrecbons gNen by the Charity Commlssion under
section 145151{b) of the 2011 A¢L
Independent Examlnefs Statement
Your attention is drawn to the fact Ihal Ihe C1￿￿ty has wepared the accounts in a¢wd8nce wlth Accounting
and Reporting by Charities: Statement of Recommended Practi(x applicatde lo charities preparing their
a¢¢ounls in accordance with the Flnancial Re[￿ing stand￿ applicable In the UK Republic of Ireland
IFRS 102) in preference lo the Accounting and Reporting by Charitles: Statement of Recommended Practice
issued txt 1 April 2005 which is referred to in the extant regulations bul has been withdrawn.
l understand that Ihis has been done in order for the atcounts to provKle a true and fair view in accordance with
the Gonerally Accepted Accxjunting Pra¢lic8 effective for reporknng pgrkxl$ beginning on or after 1 January
2015.
I have ¢t￿￿eted my examlnation. I confimi that M matters havo come to my attention in (x)nne¢tion with th8
examination giving me cause to believe that in any malerial respect
accounting records were not kept in re5po¢1 of the Chartty as requred by secllon 130 of Ihe 2011 Actr, or
the accounts do r￿t accord with those re￿rds. or
the accounts do nol comply with th8 applithle requlrements concemwwj lh8 fom) and content of
accounts set oui In the Charibe$ {A¢counts and Reports) Regula1v￿$ 2008 Other than any requirement
that the aCc￿Unts gNe a and fairf is a matter considered as wt of an Independent
exarnination.
I have no c4)ncems and have come across no other matters in ￿nneCtIOn wilh tha eXaminatV￿ to which
attention should b8 drawn In thts report w) order to enaila a proper L￿derStandIng of the accounts lo be
reached.
Page 6

BARNES RUG8Y FOOTBALL CLUB
INDEPENDENT EXAMINERS REPORT (coKllNUED)
FOR THE YEAR ENDED 31 MAY 2021
This ffjport is made sowy lo Ihe Charitys Twstee. as a body. in &cordance with Part 4 of Chariti8s
(Accounts and Reports) Regulations 2008. My vnrk has been undertaken so that I might stale lo the Charitys
Trustee those matters l am required to stste to thern in an Independent Examinerfs Report and for no other
purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than
the Charity and the Charivs Twstee as a t￿y. for my work or for this rep)rt.
Swned:
Dated: 2 December 2021
Ryan Moore CA
Randall & Pa￿6 LLP
Shurdinglon Road
Cheltenham
Gloucestershire
GL514GA
Page 7

BARNES RUGBY FOOTBALL CLUB
STATEMENT OF FINANCIAL ACTIVITIE8
FOR ThE YEAR ENDED 31 MAY 2021
Unrn$trl¢tsd
funds
2021
Total
funds
2021
Tolal
funds
2020
Income from:
Donaty'ons and legadas
Charitable acllvltles
39.973
99,133
39,973
99,133
216,430
107.779
Total Incomo
Exp•ndlture on:
Charllable a¢tivitt88
139,106
139,106
324.209
185,821
185,821
307,940
T*)tsl •xp•ndltur•
185,821
185,821
307.940
146,715)
(46,715)
16,269
Net mov•m•nt In fund•
Reconclllatlon of funds:
Totsl funds brought forward
Net movement In fund8
137,884
(46.715)
137,884
146,715)
121.615
16,269
91,169
91,169
137.884
Total fund8 ¢arrl•d ft>rward
The Statement ol FSnancl81 Actlvlles Indude8 all galns and h)sse8 recognt8ed In the yaar.
The notes on pages 10 to 21 fwm part of th080 finan(*l statements.
Page 8

BARNES RUGBY FOOTBALL CLUB
BALANCE SHEET
AS AT 31 MAY 2021
2021
2020
Flx8d assets
Tangibl8 assets
Investments
11
12
13,728
1.422
13,729
1.423
Current assets
Debtors
Cash at bank and in hand
13
5,186
94,601
44.303
99,160
99,787
143.463
Credltor8,' amounts falllng due within one
year
14
122,347)
(7.002)
Net current assets
136.461
Total assets less current Ilabllltiè8
91,169
137.884
Nel asse1$ oxdudlng pon$lon asset
91,169
137.884
Totsl net a￿ets
91,169
137,884
Charlty funds
Restricted funds
Unrestrictod funds
17
17
91,169
137.884
Total funds
91,169
137,884
For the year endlng 31 May 2021 the Company was entltled to exemplton from audit under $6ction 477 of the
Companles Act 2006 r&lating lo small companies.
The membèrs have not required the Gompany to obtain an audit of it5 aGGounts for the year in question in
accordance with section 476.
Tho directors a¢kno￿edge their responslbllity for ￿mpl￿ng with th8 requirements of the Act Y￿th respect lo
accounting rocords and for the p￿paratioft of the a¢¢ounts.
These account8 have been prepared in accordance with the provlsions applicable to companles subject to the
small Companies, regime. The financi81 statemonts wer6 approved
authorised for issue by the Trustee on
30 November 2021 and signed on their bghalf by.
The notes on pages 10 to 21 fomi part of these financlal statements.
Page 9

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
General Infomiatlon
Bames Rugby Foott)all Club is a charitable cunpany limited by guarantee and 1$ int>)rporated In England
and Wales. The registered offKe address and wincipal place of bu￿ne$S is Que￿ Elizabeth Walk.
London, SW13 9SA
A¢¢ountlng pollcles
11 Basls of preparatlon ol financlal statements
The financial statements have beon prop¥&l kn a(XA)rdance with ihe Charities SORP (FRS 102) .
Accounting and Reporfing by Charities: Statement of Recommended Practice applicable lo charitie5
preparing their accounts in accordance *ith the FIr￿n￿al Reporting Standard applicable in the UK
and Republic of Ireland (FRS 1021 (effective 1 January 2019). the Flnandal Reporting Standard
applicable In the UK arKI Republic of Ireland {FRS 102> and the Charilles Act 2011.
The finanaal statements have been wepared to give a and fairf view and have departed from
the Charilies (Accounts and Reports) Regulation$ 2008 only lo th8 extent required lo provlde a 'lrue
and fairf ￿ew. This depat1ure has Invofved fc4lowiNJ the Charities SORP (FRS 102) publlshed in
October 2019 rather than the Accountiro and Reporting by Charities: Ststement of Recommended
Practice effective from 1 ￿11 2005 which has since been wilhdrawn.
Bames Rugby Fwlball Club meets the definition of a public benefft entity under FRS 102. Assgts
artd Ilabilities are initially recognised at histori(£l ￿)St or transacb(m value unlèss otherwise slated in
the releva￿ a(xounting policy.
2.2 Income
All income is recognlsed ijnce the Charity has enliuement to the inccme, it Is probab16 that the
incorne wlll be receNed and the amount of inc4)me r￿1Vable can be measured ￿lIably.
13 Expondlture
Expenditur8 is rewgnis8d onco there is a legal or o)nstructive oblb3atk¢n to transfer economi¢
benefft to a third paty. it is wobable Ihat a trar￿fer of ec4)nomic beneffts WNI be required in
setuement and the amount of the oblvJalI￿ be measured ￿liably. Expenditu￿ is cLqssified by
8clivity. The costs of each acbwty are made up of the total of dire¢i cosis and shared costs.
indudin9 SUPPOrt costs invow in undertaking eath aclivlty. Direct costs attributable to a single
8ctivity are allocated directy to that a¢￿￿ty. Shared costs which contribute to more than one activity
end support costs whtth are nol attrbulable to a single acbvity are app￿)ed belween those
adivities on a bass ¢onsistent with the use of resources. Central stsff costs are alk¢ated on the
basis of time sp8nL and depredthn charges allocated on th8 F*J1ion of the asset's use.
Expenditure on charitable aclfvitles is ￿￿[red on direcuy undertaking the ac11￿￿eS whith fvrther the
All expendiiure is indusive of Irrecove￿ VAT.
Page 10

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEIAENTS
FOR THE YEAR ENDED 31 MAY 2021
¢ountlng pollcles I￿ntInu•d)
14 Tanglbl• flxod au•ts and d•pr•¢latlon
Tanglble fixed assets costiw £NIL CK mtye are capiL￿1$0d armj recognised when future economlc
bemfits we probabi¢ and the (x)st or value of the asset can b8 measured rellably.
Tangible fixed assets are initlalty rery)gnised at ￿tst. After re￿nE1￿}n. under the cost rnod81,
tangible fixed assets are m6asuffjd ot ¢osl less accumulated depwiatlon and any accurnulaled
Impairment 10s$6$. All costs IncU￿8d to ￿ftg a langlWe fixed asset into its intended worklng
condltlon Should ￿ induded In the measurement of cosL
Oepredatlon is tharged so as to allocale the cost ol tsnglble fixéd 88sets1888 ￿1r rnsldual valuo
over Ihdr 0s1Smated Use￿ Ilve8. u8lw th8 straWt4ho melhod.
Depreciallon Is pro%rfd6d ¢)n the follrmlro b891s:
Floodllghts
33% Straight Ilne
15 Inv••tm•nts
Flxed as88t Investmanls are a lomi of fin8nclal Instrument and are initially racognlsed 81 thalr
tr8ns8clion cost and subsequenlty measured al fair value al the Balance Sheet data. unless ltrhg
valua cannot be measur8d reliably in whith ¢aso 51 is measurod al ¢osl1oss impairment. Inveslmenl
galns and lossas. whalh¢r realised or unreallsed. arn comblnod and prosent8d 8$ 'Gain$l(Lo8891>
on Investments. In tha Slatemenl of Financaal Activitl85.
2.6 D•btorn
Trade and other deblors are recognised at the settlem&nl amount after any trade dlsctsunt offerad.
Prnpaymenls are valued at the amount prepaid nol of any trade d￿wJnts due.
17 Cash at bank and In hand
Cash at bank and In hand indudes cash arKI short-term h￿hty Ilquld investments with a short
malurfty of thffje monlhs or 18ss In)m the date of a¢wl$lllon or openirKJ of the deposll or slmNar
accounL
2.8 Uablllll•s and provlslons
Llabilities are recognised when there is an obligatknn al the 8alan¢e Sheet dale as a result of a past
event. it is probable that a transfer of economic benefit w￿1 be required ￿ 8ettlemenL and the
amount of the seldement can be eslimat6d rdiably.
Uablllties are ro¢ognis8d at th8 amount that the Charity an￿1Pate$ll will pay to settle the debt or the
amount It has receivod a$ advanced p8yThents for the goods or services il mu$l provida.
Provisions are measured at ￿ best esomale of tho amounts roquired to settle the obligation. Where
the effect of the tlme value ol money is material. the provision is based on the present value of those
amounts, dlscounted at the prtrtsx discount rate that reflects the risks specific to the liability. The
unwinding of the discount Is recognlsed In the Stal•m8nt of Finoncial Activities as a finance cosL
Page 11

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
Accountlng poll¢1￿ (contlnuodl
2.9 Flnanclal Instruments
The Charlty only has financlal assets and finandal llabIll￿a8 of a klnd that quallfy a8 baslc flnancial
Instruments. Basic flnancial Inslrum6nts aro Inlllalty re¢ognl$ed at Ir8nsactlon value end
subsequently measured al Ihelr settlement value with tho 6x¢option ol bank loans whlch arè
subsequently measured 8t amorUs8d cost using the effectlv8 Interest melfvJd.
All debtor and credltor balanc88 are consldered to be ba81¢ finandal Instruments under FRS 102.
2.10 Fund a¢countlng
General funds are unresld¢led funds whlth are availab18 for use at the dl8cretlon of th8 Trustee in
lurtherance of the 96neral obJ8cUv8s of Ihe Charfty and whlch have not been deslqnated for other
purposes.
Crltlcal accountlng 08tlmaloA •nd ar•a8 olJudgm•nt
There are no key 888umptlon8 concernlng the fvtur8 and other key 8ource8 0108llmalion uncertalnty at
Ihe reportlng d810 th81 have 8 signific8nl rlsk of causlng a malerlal adju8tmant to the ¢8rrylng amounts of
assets and Ilabilities wilhln ￿ next financial year.
Incom• from donatlon• and legael••
Unro8trlct•d
fund•
2021
Total
funds
2021
t>on8lions Sncludlng glft ald
39,973
39.973
Unrestrfcted
fund8
2020
Total
funds
2020
Donallons Includlng glft ald
216,430
216,430
Page 12

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
Investm•nts: Subsldlary undgrtaklng
The Charity has a wh￿1￿ trading subsvjiary undertaken. Bamow Trading Limiled. a company
registered in England aTKI Wale$ {￿istered no 10300228). The principal activity of the company is the
provision of sports acttvitses. The charity OWr￿ the entire issued share capital of 1 ordlnary share of £1. A
summary of the results of the subsKJiary 15 shown bek)w. The results of the subsidlary are not
nsolidated in these finandal ststements as th8 aggregate iio)me of the group is under £1m.
Pioftt and 1055 account
Tumover
Cost of sales
Gross F¥offt
Administration expenses
Interest receNatle
Other operatin9 income
Profit before taxation
Taxon profft
(Lossy Ftofrt after tsyation
2021
2020
96.486 246284
40.878 136.458
55.608 109.826
56.360 131259
392
21240
299
315
16
8.246
7,494
Balanco ￿08¢
Fixèd assets
Current assets
Creditors due within one ￿ar
Total assets less current liats-lrties
10.085
15.859
4,684
21,260
11.444
6.372
4.051
13.765
Called up thafe ca￿￿1
Retained wofrt and Ioss account
Sharèholders. funds
21.259
21.260
13.764
13.765
Incom? from charltable actlvltl•s
Unr¢$triGtgd
funds
2021
Total
funds
2021
Players subscriptions
Bank Interest
99.130
99,130
99,133
99.133
Page 13

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
In¢om• from charltable actlvltlos (¢ontlnued)
Unrestricted
funds
2020
Tolal
funds
2020
Players subsrlptlons
Bank Inlerest
107,656
123
107,656
123
107, 779
107,779
Anatysls of expendfturn on Gharftablo actlvltles
Summary by fvnd type
Unr•$trlcted
funds
2021
Total
funds
2021
Direct and support costs
185,821
185,821
Unrestiicted
funds
2020
Total
funds
2020
Direct and support costs
307,940
307,940
Analysls of expendllure by a¢tfvitle8
A¢tfvltles
undertaken
dlreclly
2021
Support
costs
2021
Totsl
fund5
2021
Direct costs
179.716
6,105
185,821
Page 14

BARNES RUGBY FOOTBALL CLUB
NOT&8 TO THE FINANCIAL STATEMeNTS
FOR THE YEAR ENDED 31 MAY 2021
Analysls of expendlture by actlvftles I¢onllnu￿)
Activit￿$
undertaken
diTr¢dy
2020
Support
Tolal
funds
2020
2020
Dire(￿ costs
295,068
12.872
307.940
Analysls of dlreGt Gosts
Totsl
funds
2021
Dlrect costs
2021
Staff ¢xJsts
Pitch hire
Coaching
Physiotherapy
Laundry
Depreclalion
Other direct costs
Playng kit and equipment
1rrecoveraE￿e VAT
27.954
21,749
67.374
4.801
2,520
5,343
19.601
24.774
5.600
27,954
21.749
67.374
4.801
2,520
19,601
24.774
5.600
179.716
179,716
Page 15

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
Analyslg of expendltur• by a¢tlvlll•s {contIn￿d)
Analysls of dlrect costs (conlinuod)
Tolal
funds
2020
Dirn¢t costs
2020
Staff costs
Travd and accommodation
Pitch hire
Coaching
Physiotherapy
Laundry
Depreciation
Toumament costs
Other direct costs
Playing ktt and equipment
32.065
19.648
31.893
68,218
30,398
13,478
76,998
32,065
19,648
31.893
68.218
30.398
13.478
16.998
li
7,589
42,317
32,464
42,317
32,464
295.068
295.068
Analysls of support costs
Support
costs
2021
Total
funds
2021
Other support Costs
Acojuntancy and Indep￿dent examinalion
Bank tharges
349
4,300
1.456
349
4,300
6.105
6.105
Page 18

BARNES RUGBY FOOTBALL CLUB
NOTES TO ThE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
Analys1• of •xp•ndlluro by actMtIM (continued)
An•tysh of Support costs (conllnu•d)
Total
lunds
2020
Actmlies
2020
Othor support costs
Accountancy and Independent exarninatM)n
Legal and prole8sk)nal
Bank charges
7.233
1,831
3.31)0
7.233
1,831
3,300
12.872
12.872
Ind•p•nd•nt •Mmln•f8 r•mun•ratlon
2021
2020
Fa08 pay&ble lo tho Charivs indepondent examlner ftjr th8 Independent
•X8mlnatlon of the Charws annu81 accounls
2,000
1,000
10. TnMt••'• r•mun•rntlon and •xp•nvs
Durlng tho &*ar, no Trustees recefved any rernunerallon or other benellts (2020- £NIL).
Durfng the year ermled 31 May 2021. no Twstee exper￿ have been Incurred (2020- £7.797).
11. Tanglblo flxod a8••t•
Plant and
machlnery
Co•t or valuatlon
Al 1 June 2020
Additions
51.000
17,650
At 31 May 2021
68.650
Pag9 17

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
11. Tanglbl• flxed assets Icontlnuad)
Pknntand
m•¢hln8ry
Depreclatlon
Al 1 June 2020
Charge for the year
49,578
At 31 May 2021
54,922
N•t book valuo
At 31 May 2021
13,728
At 31 May 2020
1.422
12. Flx•d 4•Mt Investmont8
Tr•d•
Inva•tm•nts
Co•1 or valuitlon
At 31 May 2021
N•t book v•lu•
Al 31 May 2021
A131 Mey 2020
Page 18

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
13.
Debtors
2021
2020
Due withln one year
Tmde debtors
VAT repayable
Prepayments and accrued income
780
11,429
32,694
5,186
5,186
44,303
14. Creditors: Amounts falling due within one year
2021
2020
Trade creditors
Amounts owed to group undertakings
Accruals and deferred income
3,987
10.078
8.282
7,002
22,347
7,002
15.
Flnancial Instruments
2021
2020
Financial assets
Financial 8ssels measured al fair value through income and expenditure
94,601
99.160
Financial assets measured al lair value Ihrough income and expenditure comprise...
16.
Key Management Personnel & Related Parties
The key management personnel of Ihe Charity comprise the Trustees I"Direclors" for the purposes of the
Companies Acll- Truslees received no remuneration. Trustees expenses incurred during the period
lotalled £nil to nil Trusless. relating lo travel and subsilence12020.. £7,797 to 1 Trustee).
Christy Pickering, the wife of Andrew Pickering, a Trustees was paid £NIL in the year {2020'.£2,3251 in
her role as Fixture and Administration Secretary.
During the period the Charity received £21,529 in donations from ils Trustees 12020.'£172.952). No
conditions were attached lo these donations which required Ihe Charity lo aller the nature of any of Ihg
existing aclivilies.

8ARNES RUG8Y FOOTBALL CLU8
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
17. 8tstoment of fvnds
Statement of fvnds - curr•nt y•ar
Balan¢• at 1
Jun• 2020
Balance
Income Exp•ndlturo 31 May 20:
Unreitrlctod funds
General Funds
137.884
139.106
(185,8211
91,11
8tal•m•nt of fvnd• - prlor y•ar
Balance at
1 Jw70 2019
Balance,
Incomo Ewndlture 31 May 20
Unr•strld•d funds
General funds
121.614
324.210
(307.940)
137.88
18. summary offund•
Summary of funth . curr•nt y•ar
Bal•nc• at 1
Jun• 2020
Balanco a
Incom• Exp•ndfturo 31 May 202,
G8neral funds
137,884
139,106
(185.821)
91,161
Summary of funds - prfor year
B8lance 81
l June 2019
Balance
Income Expenditure 31 May 202(
General fvnds
121.614
324.210
(307.940)
137.884
Paga

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
19. Analysls of net assets between funds
Analysls of net assets between funds- current year
Unrestrlcted
funds
2021
T¢)tal
funds
2021
Tangible fixed assets
Trade investments
Current assets
Creditors due within one year
13,728
13,728
99,787
122,347)
99.787
(22,347)
Tolal
91.169
91,169
Anatysls of net assets between funds- prlor year
Unrnslricled
funds
2020
Tol81
fvnds
2020
Tangible fixed assets
Trade inv•stm8nts
Current assets
Creditors due within one year
1,422
1.422
143,463
(7,002)
143,463
(7.002)
Total
137,884
137,884
Page 21