**Charity number: 1168231 Company number: 10247798** 

## **BARNES RUGBY FOOTBALL CLUB** 


## **UNAUDITED** 

**TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 MAY 2023** 



BARNES RUGBY FOOTBALL CLUB
CONTENTS
Page
Reference and Administrative Details of the Charity, its Trustees and Advisers
Trustees. Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-19

BARNES RUGBY FOOTBALL CLUB
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2023
Trustees
M Whiffield, Club Chairman
D Doonan
AJ Pickering
Charity registered
number
1168231
Principal office
Queen Elizabeth Walk
London
SW13 SUA
Accountants
Randall and Payne LLP
Chargrove House
Shurdinglon Road
Shurdinglon
Cheltenham
Gloucestershire
GL51 4GA
Bankers
HSBC
593-599 Fulham Road
London
SW6 SUA
Solicitors
Russell Cooke LLP
2 Putney Hill
London
SW15 6AB
Page 1

BARNES RUGBY FOOTBALL CLUB
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2023
The Trustees, who are also Directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31st May 2023.
The Trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151.
Charity name
The registered name of the charity is Bames Rugby Football Club.
BACKGROUND
Barnes Rugby Football Club was fomied in the 1980's as an unincorporated members club. The Club was
subsequently recognized as a Community Amateur Sports Club by HMRC. The committee of the Club having
fully considered the need for the Club's activities to be conducted through a limited liability entity, registered a
Charitsble Incorporated Organisation with the Charities Commission on 23rd June 2016. Effective immediately
on that date all assets, liabilities and activities of the former club were transferred lo the new entity. Effective
that date the former unincorporated members club ￿aSed to exist.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charills objectives are to promote community participation in healthy recreation by the provision of facilities
and inclusive environment for all ages and genders for the plawng of rugby union football, and also lo promote
any purpose that is charitable according lo the laws of England and Wales.
Actlvltles
Senior rugby
Coaching and training six senior teams of rugby players, both male and female. and the
plawng of matches in various leagues, both local and national.
Coaching and training of age-relaled teams of rugby players, both male and female between
the ages of 13 10 18, and the playing of matches in various local leagues.
Coaching and training of several age-related teams of rugby players both male and female
from the ages of 6 10 12. and the playing of mini rugby in local matches and tournaments.
Youth rugby
Mini rugby
Publlc Beneflt
The Trustees confirm that they have referred to the guidance contsined in the Charity Commissionerfs general
guidance on public benefit when reviewing the Charills aims and objectives and in planning future aclivilies.
The Trustees are satisfied that the charity meets the required public benefit lesl through ils objectives and
activities.
Page 2

BARNES RUGBY FOOTBALL CLUB
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MAY 2023
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The 2022123 season was the second full season following a return lo rugby across the club after the pandemic.
with the focus being on the pitch as opposed to off it.
The performance across the club was epitomised by the last six weeks of the season.
On 30th March it all kicked off with a Barnes Invitational XV of 40 of the mature players playing the House of
Lords and Commons Rugby team on the hallowed turf of Twickenham. This raised in excess of £20,000 for an
injured players charity-
Our Men's 1 st XV achieved their best ever league finish of 2nd place in National 2 East and our Women's 1st
XV beat all comers, winning their league at a canter, and victorious in their last 14 games on the boun￿,
gaining them promotion lo the Championship. They were also voted Women's Rugby team of the year by the
RFU for levels 3-5
The Occies were runners up in their league, and lost by a whisker in their cup final, the Colts won their Surrey
Cup Final and the Under 22s won the inaugural Smith Shenton Cup.
Whilst all of this was going on we had Laon Rugby Minis on tour in Barnes, a party of 225 Minis
marauding and glamping around Cheddar Gorge and Clifton Rugby Club, whilst the Under 14's toured Wales,
and the Under 12's and the 13's toured Ireland and, if that wasn't enough, the Under 11's carried out the their
own annual pilgrimage back lo Laon, who more than repaid the hospilalily we had offered them in rainy Barnes
a few weeks earfier. The camaraderie engendered for players of this age is a large part of their personal
development.
11 was quite an extraordinary end lo the season, which was signed off in st￿e last on 13th May with a 15th
birthday jamboree for the Minis, Juniors and Colts, which took place in on the BEST fields opposite the
clubhouse attended by 480 members and friends of the club.
Barnes RFC has always been a club that views ils off field and charity and community work as being as
important as our endeavours on the pitch.
Last year was no ex￿ptiOn. and our 2022 project. called the Big Build, provided a solution that seNes both the
community and our charitable aims.
We raised over £48.000 from across the full spectrum of sections of the dub, with all manner of fund raising
activities, from marathon running to t-shirt printing. The generosity of the club knows no bounds, and we use a
technology platfomi from Slockcrowd, which we call BarnowCares.com {Barnow being the club nickname for
supporters). We pay a fee for the platfomi so 1000/0 of all donations reach the intended end cause.
The Big Build was a project to deliver an outdoor activity centre and gym and trim trail around the perimeter of
the BEST sports fields in Queen Elizabeth Walk. Made entirely out of recycled wood. this brilliant facility was
constructed over one weekend, 60 people from across the Barnes RFC community coming together under the
watchful eye of Fusion, a business staffed by ex-services personnel who made it run with military precision. It as
all done and dusted in one weekend and exists today for use by all of the public around the Barnes, Putney and
Mortlake areas.
Page 3

BARNES RUGBY FOOTBALL CLUB
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MAY 2023
FINANCIAL REVIEW
Principle funding sources
During the year under review the dub has principally been funded by membership subscriptions, personal
donations and sponsorship from individuals and businesses within the local community in which it operates. The
amounts raised again matched the levels achieved pre the pandemic.
Whilst the club showed a loss in the year, the level of reserves allows for occasional such losses to be absorbed
if and when they occur.
Investment policy and objectives
The Trustees have the power lo invest the club's assets in any way they see fit.
The club's funds are currently kept in current and deposit accounts, to be readily available al short notice. The
interest earned is thus governed by the general interest rates available. The Trustees do not wish lo invest the
club's reserve funds in any other markets at this time.
Reserves policy
11 is the desired policy of the board lo create sufficient reseNes to enable the future stability and enhancement
of the club and ils facilities. The Trustees aim lo hold liquid cash funds between £15,000 and £50,000. The club
has a limited cost base and feels this reserve adequate. There is often a building of reserves towards the end of
the financial year as a result of a large cash generative function in the final quarter ol the financial year. During
the close season months the reserves deplete lo the target level.
A wholly owned trading subsidiary IBarnow Trading Limiledl manages the clubhouse operations, where
available profits are remilled to the club by charitable donations. The results of the trading subsidiary are
disclosed within note 5 of the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is a company limited by guarantee, govemed by ils Memorandum and Articles of Association.
Recrultment and appolntment of new Trustees
Existing Trustees invite potential new Trustees to join the Board Trustees, having regard lo the relevance of
their experience lo the work of the charity, and the management need of the charity.
Organlsatlonal structure
The day to day management of the club has been delegated lo the operational committee who meet on a
periodic basis, but not less than quarterfy. The Operational Committee are overseen by the Board of Trustees,
who meet at least once per calendar quarter.
Approved by order of the members of the board of Trustee and signed on their behalf by=
M Whitfield
Chairman
Date". Oct 18, 2023
Page 4

BARNES RUGBY FOOTBALL CLUB
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2023
Independent Examlnerfs Report to the Trustees of Barnes Rugby Football Club I'the Charlty'l
I report lo the charity Trustees on my examination of the accounts of the Charity for the year ended 31 May
2023.
Responslbllltles and Basls of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 Ilhe 2011 Acl'l.
I report in respect of my examination of the Charitrfs accounts carried out under section 145 of the 2011 Act and
in carrwng out my examination I have followed the applicable Directions given by the Charity Commission under
section 14515llbl of the 2011 Act.
Independent Examinerfs Statement
Since the Charitys gross income exceeded £250,000 your examiner musl be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting
and Reporting by Charities= Statement of Recommended Practice applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice
issued on 1 April 2005 which is referred to in the exlanl regulations bul has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January
2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act- or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements conceming the form and content of
accounts set out in the Charities {Accounts and Reports} Regulations 2008 other than any requirement
that the accounts give a 'lrue and fairf view which is not a matter Considered as part of an independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Page 5

BARNES RUGBY FOOTBALL CLUB
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
This report is made solely lo the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale lo the Charity's
Trustees those mallers l am required lo stale lo them in an Independent Examiner's Report and for no other
purpose. To the fullest extent permilled by law, I do not ac￿pt or assume responsibility lo anyone other than
the Charity and the Charity's Trustees as a body. for my work or for this report.
Signed..
Dated.. Oct 19, 2023
Benjamin Burch ACA
Independent Examiner
Randall & Payne LLP
Shurdington Road
Cheltenham
Gloucestershire
GL514GA
Page 6

BARNES RUGBY FOOTBALL CLUB
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2023
Unrestrlcted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
Charitable activities
191.323
130.266
191.323
130.266
209,551
129,477
Total income
321.589
321,589
339,028
Expenditure on:
Charitsble activities
334.464
334.464
314,913
Totsl expenditure
334,464
334,464
314,913
Net movement in funds
112.875)
(12.875)
24,115
Reconciliation of funds-
Total funds brought forward
Net movement in funds
115.284
112.875)
115,284
112.8751
91, 169
24,115
Total funds carrled forward
102.409
102.409
115,284
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 9 to 19 form part of these financial statements.
Page 7

BARNES RUGBY FOOTBALL CLUB
BALANCE SHEET
AS AT 31 MAY 2023
2023
2022
Note
Fixed assets
Tangible assets
Investments
11
12
11.529
23, T88
11,530
23.789
Current assets
Debtors
Cash al bank and in hand
13
2.728
165,865
39, 739
128,923
168,593
168,662
Creditors.. 8mounts falling due within one
year
14
177,713)
(77, 167)
Net current assets
90,880
91,495
Total assets less current liabilities
102.410
175,284
Net assets excluding pension asset
102.410
115,284
Total net assets
102,410
f15,284
Charlty funds
Reslricled funds
Unrestricted funds
17
17
102,410
115,284
Total funds
102.410
115,284
The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by..
A Pickering
Trustee
Date.. Oct 19, 2023
The notes on pages 9 to 19 form part of these financial statements.
Page 8

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
General Snformatlon
Barnes Rugby Football Club is a charitable company limited by guarantee and is incorporated in England
and Vvales. The registered office address and principal place of business is Queen Elizabeth Walk,
London, SW13 9SA.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffective 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The financial statements have been prepared to give a 'lrue and fai¢ view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'lrue
and fair, view. This departure has involved following the Charities SORP IFRS 102} published in
October 2019 rather than the Accounting and Reporting by Charities.. Slalement of Recommended
Practice effective from 1 April 2005 which has Sin￿ been withdrawn.
Barnes Rugby Football Club meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised al historical cost or transaction value unless otherwise staled in
the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be re￿iVed and the amount of income receivable can be measured reliably.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic
benefit to a third paty, il is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
aclivily. The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable lo a single
activity are allocated direcdy to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charills obiecb"ves, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 9

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Accountlng pollcles Icontlnued)
2.4 Tanglble flxed assets and depreclatlon
Tangible fixed assets are initially recognised al cost. After recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
impairment losses. All costs incurred lo bring a tangible fixed asset into ils intended working
condition should be included in the measurement of cost.
Depreciation is charged so as lo allocate the cost of tangible fixed assets less their residual value
over their eslimaled useful lives, using the straighl-line method.
Depreciation is provided on the following basis..
Floodlights
330A Straight line
2.5 Investrnents
Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured al fair value al the Balance Sheet date, unless the
value cannot be measured reliably in which case it is measured at cost less impairment. Investment
gains and losses, whether realised or unrealised, are combined and presented as 'GainsllLossesl
on investments, in the Statement of Financial Aclivilies.
2.6 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
PrepayTnenls are valued at the amount prepaid net of any trade discounts dLJe.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short
malurily of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an Obligation al the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in selllemenl, and the
amount of the selllement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates il will pay to setue the debt or the
amount it has received as advanced payrnenls for the goods or services it musl provide.
Provisions are measured al the best estimate of the amounts required to settle the obligation. Where
the effect of the lime value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rale that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Slalement of Financial Activities as a finance cost.
Page 10

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Accountlng pollcles Icontlnued)
2.9 Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instruments are initially recognised at transaction value and
subsequenuy measured at their settlement value with the exception of bank loans which are
subsequenuy measured at amortised cost using the effective interest method.
All debtor and c￿dItOr balances are considered lo be basic financial instruments under FRS 102.
2.10 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Critical accounting estimates and areas of judgernent
There are no key assumptions concerning the future and other key sources of estimation uncertainty at
the reporting date that have a significant risk of causing a material adjustment to the carrwng amounts of
assets and liabilities within the next financial year.
Critical accounting estimates and assumptions..
The Charity makes estimates and assumptions concerning the futLJre. The resulting accounting estimates
and assumptions will, by definition. seldom equal the related actual results. The estimates and
assumptions that have a significant risk of causing a material adjustment lo the carrwng amounts of
assets and liabilities within the next financial year are discussed below.
Income from donations and legacies
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Donations including gift aid
191,323
191,323
209,551
Total 2022
209,551
209,551
Page 11

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Investments: Subsldlary undertaklng
The Charity has a wholly-owned trading subsidiary undertaken, Bamow Trading Limited, a company
registered in England and Wales {regislered no 103002281. The principal activity of the company is the
provision of sports aclivilies. The charity owns the entire issued share capital of 1 ordinary share of £1. A
summary of the results of the subsidiary is shown below. The results of the subsidiary are not
consolidated in these financial statements as the aggregate income of the group is under £1m.
Barnow Tradin
Limited
Proflt and loss account
2023
2022
Turnover
499.169
385.844 .
113,325
117,312
387,(￿12
248,306
138,736
132,454
2,019
5,816
Cost of sale5
Gr05s prof it
Administrative expenses
Other operating income
Finance costs
Profit before taxation
Tax on profit
Profit after taxation
5.772
2CIJ
360
2,125
Balance sheet
Fixed assets
7,367
21,613
8,357
20.623
8.726
18,163
5,557
21,332
Current a55ets
Creditors due within one year
Total assets less current liabilities
Called up share capital
Retained profit and loss account
Shareholders, fund5
20.622
20,623
21,331
21,332
Page 12

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Income from charltable actlvltles
Unrestrlcted
funds
2023
Total
funds
2023
Total
funds
2Q22
Players subscriptions
Bank interest
130,190
76
130,190
76
129.475
130,266
130,266
129,477
Total 2022
129.477
129,477
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2023
Total
2023
Total
2022
Direct and support costs
334,464
334.464
374,913
Total 2022
314,973
314,913
Analysls of expendlture by actlvltles
Activities
undertaken
directly
2023
Support
Costs
2023
Total
funds
2023
Tot81
funds
2922
Direct costs
325,085
9,378
334,463
314,973
Total 2022
303,402
11,511
314,g13
Page 13

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of dlrect costs
Total
funds
2023
Total
funds
2022
Dlrect costs
2023
Staff costs
41,403
24,368
47,530
43,954
30,293
6,790
12,259
330
43.635
29,026
2,914
31,779
296
1,627
8,881
41,403
24,368
47.530
43.954
30,293
6.790
12.259
330
43,635
29.026
2.914
31,779
296
1.627
8.881
54,340
22,757
51,816
53,549
26,301
2,909
9,070
Travel and accomodation
Pitch hire
Coaching
Physiotherapy
Laundry
Depreciation
Adult tournamenvleague entry fees
Other direct costs
Playing kil and equipment
Irrecoverable VAT
Charity project expenditure
Rugby equipment hire
Social events
35, 748
21,208
23,447
429
53
Food and consumables
2,975
325,085
325.085
303,402
Total 2022
303,402
303,402
Page 14

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of support costs
Support
Costs
2023
Total
funds
2023
Total
funds
2022
Other support costs
Accountancy and Independent examination
Legal costs
Bank charges
Software and computer expenses
Sundry expenses
3,388
4,249
75
3,388
4.249
75
1,151
4,519
2,530
2,113
348
850
1,253
1.253
413
413
9,378
9.378
11,511
Total 2022
11,511
11,511
Independent examiner's remuneration
2023
2022
Fees p8yable to the Charity's independent examiner for the independent
examination of the Charills annu81 accounts
2,250
2.000
10.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).
During the year ended 31 May 2023, expenses tolalling £823 were reimbursed or paid directly lo 2
Trustees (2022- £7, 71311 for expenses incurred
Page 15

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
11. Tanglble flxed assets
Plant and
machinery
Cost or valuation
Al 1 June 2022
87,780
Al 31 May 2023
87.780
Depreclatlon
Al 1 June 2022
Charge for the year
63.992
12,259
Al 31 May 2023
76.251
Net book value
Al 31 May 2023
11.529
At 31 May 2022
23, 788
12.
Fixed asset investments
Trade
investments
Cost or valuation
Al 31 May 2023
Net book value
Al 31 May 2023
At 31 May 2022
Page 16

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
13. Debtors
2023
2922
Due within one year
Trade debtors
VAT repayable
Prepayments and accrued income
Corporation tax repayable
600
2,128
1.477
38, 161
701
2,728
39.739
14.
Creditors: Amounts falling due within one year
2023
2Q22
Trade creditors
50,726
2.785
33,760
13,891
335
29. 181
Amounts owed lo group undertakings
Other creditors
Accruals and deferred income
24,202
77,713
77,167
15. Flnanclal Instruments
2023
2922
Financial assets
Financial assets measured at fair value through income and expenditure
165,865
128,923
16. Key Management Personnel & Related Parties
The key management personnel of the Charity comprise the Trustees I"Direclors" for the purposes of the
Companies Act). Trustees received no remuneration. Trustees expenses incurred during the period
totalled £823 10 2 Trustees, relating lo travel and subsitence12022= £7.7131.
Christy Pickering, the wife of Andrew Pickering, a Trustees was paid £5,861 in the year12022= £5,270) in
her role as Fixture and Adminislralion Secretary.
During the period the Charity received £120,000 in donations from its Trustees 12022.. £150,000). No
conditions were attached lo these donations which required the Charity to alter the nature of any of the
existing activities.
Page 17

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
17. Statement of funds
statement of funds - current year
Balance at 1
June 2022
Balance at
Income Expendlture 31 May 2023
Unrestricted funds
Reserves
115.284
321,590
1334,4641
102.410
statement of funds - prior year
Balance al
l Jun8 2021
BalanGe at
Income Expenditure 31 May 2022
Unrestricted funds
Reserves
91,169
339,028
(314,973)
175,284
18.
Summary offunds
Summary of funds - current year
Balance at 1
Jung 2022
Balance at
Income Expenditure 31 May 2023
General funds
115,284
321,590
1334,4641
102,410
Summary of funds- prloryear
Balancg al
l Jung 2027
Balance at
Incomg Expenditure 31 May 2022
General funds
91,169
339,028
(314,973)
115,284
Page 18

BARNES RUGBY FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
19. Analysls of net assets between funds
Analysls of net assets between funds - current year
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Trade investments
Current assets
Creditors due within one year
11,529
11,529
168,593
177,7131
168,593
(77,7131
Total
102,410
102,410
Analysls of net assets between funds - prlor year
Unreslriclgd
funds
2022
Total
funds
2022
Tangible fixed assets
Trade investments
23. 788
23,788
Current assets
Creditors due within one year
168,663
(77, 767)
168,663
(77, 167)
Total
115,285
f15.285
Page 19

Barnes RFC - Accounts for signing
Final Audit Report
2023-10-19
Created..
202￿1￿18
By..
Ryszard Szarszewski ladmin@randall-payne.co.ukl
Stalu5'.
Si9ned
Transaction ID..
CBJCHBCAABAA2ZZbseJyqXg61PCQiwvH8iNMEgJ59UrW
"Barnes RFC - Accounts for signing" History
Document created by Ryszard Szarszewski ladmin@randall-payne.co.ukl
2023.10.18. 19..52..33 GMT. IP address.. 82.33.214.66
Document emailed to Michael Whiffield Imi¢hael@Ihepinkrhino.coml for signature
2023-10-18- 19."54".$1 GMT
Email viewed by Michael Whitfield {michael@thepinkrhino.coml
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Document emailed lo andrewjamespickering@gmail.com for signature
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Email viewed by andrewjamespickering@gmail.com
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Signer 8ndrewjamespickering@gmail.com entered name al signing as Andrew Pickering
2023-10-19- 08'.18'.09 GMT- IP address.. 217.169.45.207
Document e-signed by Andrew Pickering landrewjamespickering@gmail.coml
Signature Dale.. 2023-10-19- 08..18..11 GMT- Time Source.. serwer- IP address.. 217.169.45.207
* Document emailed to Benjamin Bu￿h {benjamin.burch@randall-payne.co.ukl for signature
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Email viewed by Benjamin Burch Ibenjamin.burch@randall-payne.co.ukl
202&1(k19- 08".37."42 GMT- IP address." 185.85.57.217
Document e-signed by Benjamin Burch Ibenjamin.burch@randall-payne.co.ukl
Signature Da18." 2023-10-19- 08'.38."07 GWF- Tim& Sourc8". serv8r- IP addre88". 185.85.57.217
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