2023-04-30-accounts

		Pages
Trustees' annual report		1to 21
Independent examiner's report	to the trustees	22
Statement offinancial activities		23
Statement offinancial position		24
Statement ofcash flows		25
Notes to the financial statements		26to 36
The following pages do not form part ofthe financial		statements
Detailed statement offinancial activities		38to 39
Notes to the detailed statement	offinancial activities	40

Reference and administrative	Reference and administrative	Reference and administrative	details
Registered	charity	name	Trowbridge Rugby Club (1931)
Charity registration		number	1168769
Principal office			Trowbridge Rugby Football Club
			Doric Park
			Paxcroft, Hilperton
			Trowbridge
			Wiltshire
			BA146JB
The trustees
			Mr C Gouldson
			Mr A N R Morrison
			Mr R D Jones
			Mr SR Thompson-Martyn
			Mr D Solomon
			Mrs BRoberts	(Appointed	21 July 2022)
Independent	examiner		Charlton Baker Limited
			33Duke Street
			Trowbridge
			Wiltshire
			BA148EA

Statement of Financi Year ended 30April	al Activiti 2023	es
				2023		2022
			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
		Note		F	6
Income and endowments
Donations and legacies Charitable activities		4 5	87,664 32,317		87,664 32,317	66,791 4,596
Other trading activities Investment income		6 7	79,473 18,213		79,473 18,213	30,971 11,145
Other income		8	39,537		39,537	23,654
Total income			257,204		257,204	137,157
Expenditure Expenditure on charitable	activities	9	225,178	28,534	253,712	162,384
Total expenditure			225,178	28,534	253,712	162,384
Net income/(expenditure) movement in funds	and net		32,026	(28,534)	3,492	(25,227)
Reconciliation offunds
Total funds brought forward			240,259	1,514,902	1,755,161	1,780,388
Total funds carried forward			272,285	1,486,368	1,758,653	1,755,161

30April 2023
					2023	2022
				Note	8	6
Fixed assets
Tangible fixed assets Investments				14 15	1,571,871 100	1,557,034 100
					1,571,971	1,557,134
Current assets
Debtors				16	14,751	17,499
Cash at bank and	in	hand			188,311	197,900
					203,062	215,399
Creditors: amounts		falling	due within one year	17	16,380	17,372
Net current assets					186,682	198,027
Total assets less	current		liabilities		1,758,653	1,755,161
Net assets					1,758,653	1,755,161
Funds ofthe charity Restricted funds					1,486,368	1,514,902
Unrestricted funds					272,285	240,259
Total charity funds				19	1,758,653	1,755,161

Trowbridge Rugby Club (193 Statement ofCash Flows Year ended 30April 2023	1)
		2023	2022
Cash flows from operating activities Net income/(expenditure)		3,492	(25,227)
Adjustments for: Depreciation oftangible fixed assets Other interest receivable and similar income		38,270 (18,213)	33,022 (11,145)
Accrued (income)/expenses		(3,296)	1,395
Changes/n: Trade and other debtors		2,748	8,822
Trade and other creditors		1,285	2,637
Cash generated from operations		24,286	9,504
Interest received		18,213	11,145
Net cash from operating activities		42,499	20,649
Cash flows from investing activities Purchase oftangible assets		(53,107)	(21,025)
Net cash used in investing activities		(53,107)	(21,025)
Cash flows from financing activities Proceeds from loans from group undertakings		1,019
Net cash from financing activities		1,019
Net decrease in cash and cash equivalents Cash and cash equivalents at beginning ofyear		(9,589) 197,900	(376) 198,276
Cash and cash equivalents at end ofyear		188,311	197,900

Ye	ar ended 3	0April 202	0April 202	0April 202	0April 202	3
4.	Donations	and legacies				fcununuecr)
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds	2022
							E	6
	Grants
	Grants receivable						25,226	25,226	17,852	17,852
	Subscriptions Subscriptions						52,314	52,314	42,834	42,834
							87,664	87,664	66,791	66,791
5.	Charitable	activities
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds	2022
							F	S	5
	Club function		income				32,317	32,317	3,433	3,433
	Sale of programmes				&tickets				1,163	1,163
							32,317	32,317	4,596	4,596
6.	Other trading			activities
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds f	2022 f
	Commercial	trading			operations		79,473	79,473	30,971	30,971
7.	Investment	income
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds	2022
							F		E	F
	Deposit account interest Rents received						296 17,917	296 17,917	19 11,126	19 11,126
							18,213	18,213	11,145	11,145
8.	Other income
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds	2022
								6		E
	Advertising	and		sponsorship			38,946	38,946	23,654	23,654
	Miscellaneous			income			591	591
							39,537	39,537	23,654	23,654

						Activities
						undertaken		Total funds	Total fund
						directly Support 6	costs 6	2023	2022 6
	Club function	events				30,347		30,347	5,669
	Sport activities Operation ofclub Governance costs					52,177 164,447	6,741	52,177 164,447 6,741	36,254 114,987 5,474
						246,971	6741	253,712	162,384
10.	Net income/(expenditure)
	Net income/(expenditure)			is stated after		charging/(crediting):		2023	2022
	Depreciation	oftangible	fixed assets					38,270	33,022
11.	Independent	examination		fees
								2023	2022
								6	E
	Fees payable Independent	to the independent examination ofthe			examiner for: financial statements			1,790	1,400

StafFcosts
The total staff costs and	employee	benefits for the reporting	period are analysed as	follows:
			2023	2022
			6	6
Wages and salaries Social security costs Employer contributions	to pension	plans	50,170 1,399 736	28,777 1,016 502
			52,305	30,295

Tangible fixed assets
	Freehold	Plant and	Fixtures and
	property	machinery	filtings	Total
	8	F	F
Cost
At 1 May 2022 Additions	1,676,365	116,363 45,009	83,095 8,098	1,875,823 53,107
At 30April 2023	1,676,365	161,372	91,193	1,928,930
Depreciation At1 May 2022 Charge for the year	178,175 21,118	67,881 14,601	72,733 2,551	318,789 38,270
At 30April 2023	199,293	82,482	75,284	357,059
Carrying amount At 30April 2023	1,477,072	78,890	15,909	1,571,871
At 30April 2022	1,498,190	48,482	10,362	1,557,034

(2022:841,08 Debtors	1).
		2023	2022
		5	8
Trade debtors		1,720	3,200
Amounts owed by group undertakings Prepayments and accrued income Other debtors		6,198 6,833	1,898 10,158 2,243
		14,751	17,499

Creditors: amounts falling due within one year
	2023	2022
	F	8
Trade creditors	9,054	9,509
Amounts owed to group undertakings Accruals and deferred income	1,019 3,991	7,287
Social security and other taxes Other creditors 2 - desc in a/cs	506 1,810	576
	16,380	17,372

Unrestricted funds
	At				At
	1 May 2022 6	Income	Expenditure 8	Transfers 30April 2023 8
General funds	169,394	231,978	(214,709)	(27,881)	158,782
Ashford Homes donation
(balance)	733		(733)
Fixed assets purchased out ofgeneral reserves	42,132	25,226	(9,736)	27,881	85,503
Building and Capital asset reserve	28,000				28,000
	240,259	257,204	(225,178)		272,285
	At				At
	1 May 2021 f	Income f	Expenditure F	Transfers F	30April 2022 8
General funds	180,727	137,157	(127,468)	(21,022)	169,394
Ashford Homes donation
(balance)	2,630		(1,897)		733
Fixed assets purchased out ofgeneral reserves	26,765		(5,655)	21,022	42,132
Building and Capital asset reserve	28,000				28,000
	238,122	137,157	(135,020)		240,259

Restricted funds
	At					At
	1 May 2022 F	Income	Expenditure F	Transfers 6	30	April 2023
Restricted Fixed Asset
Fund	1,513,904		(28,376)			1,485,528
Grant - Grounds
Equipment	998		(158)			840
	1,514,902		(28,534)	—		1,486,368
	At					At
	1 May 2021	Income	Expenditure	Transfers	30April 2022
				E		E
Restricted Fixed Asset
Fund	1,541,110		(27,206)			1,513,904
Grant - Grounds
Equipment	1,156		(158)			998
	1,542,266		(27,364)			1,514,902

20.	Analysis ofnet a	sse	ts between funds
				Unrestricted	Restricted	TotalFunds
				Funds	Funds f.	2023 f
	Tangible fixed assets Investments			85,503 100	1,486,368	1,571,871 100
	Current assets			203,064		203,064
	Creditors less than	1	year	(16,382)		(16,382)
	Net assets			272,285	1,486,368	1,758,653
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
					6
	Tangible fixed assets Investments			42,132 100	1,514,902	1,557,034 100
	Current assets			215,400		215,400
	Creditors less than	1	year	(17,373)		(17,373)
	Net assets			240,259	1,514,902	1,755,161
21.	Analysis ofchanges		in net debt
				At		At
				1 May 2022	Cash flows	30Apr 2023
				9
	Cash at bank and	in	hand	197,900	(9,589)	188,311
	Debt due within one year				(1,019)	(1,019)
				197,900	(10,608)	187,292

Trowbridge Rugby Club (1931) Detailed Statement ofFinancial Activities Year ended 30April 2023
	2023	2022
Income and endowments
Donations and legacies Donations	10,124	6,105
Grants receivable	25,226	17,852
Subscriptions	52,314	42,834
	87,664	66,791
Charitable activities
Club function income	32,317	3,433
Sale ofprogrammes &tickets		1,163
	32,317	4,596
Other trading activities Commercial trading operations	79,473	30,971
Investment income
Deposit account interest Rents received	296 17,917	19 11,126
	18,213	11,145
Other income
Advertising and sponsorship	38,946	23,654
Miscellaneous income	591
	39,537	23,654
Total income	257,204	137,157

			2023 E	2022f
Expenditure
Expenditure on charitable Purchases		activities	30,347	5,669
Wages and salaries Employer's NIC Pension costs			50,170 1,399 736	28,777 1,016 502
Rent			2,358	698
Light and heat Repairs and maintenance Insurance			16,024 42,386 5,111	13,817 25,799 5,400
Legal and professional Telephone Other office costs	fees		6,741 1,369 1,601	5,474 788 2,448
Depreciation Playing expenses Advertising 6ubscriptions Bank charges			38,270 45,252 4,303 7,543 102	33,022 29,552 1,227 7,669 526
			253,712	162,384
Total expenditure			253,712	162,384
Net income/(expenditure)			3,492	(25,227)

				2023	2022
					E
Expenditure on charitable		activities
Club function events
Activities undertaken Club function events	direcfiy			30,347	5,669
Sport activities
Activities undertaken Head coach salary Playing expenses	directly			6,925 45,252	7,563 28,691
				52,177	36,254
Operation ofclub
Activities undertaken Wages/salaries Employer's NIC Pension costs	directly			43,245 1,399 736	21,214 1,016 502
Rent 8 water				2,358	698
Light &heat Repairs &maintenance Insurance				16,024 42,386 5,111	13,817 25,799 5,400
Telephone Other office costs				1,369 1,601	788 2,448
Depreciation Playing expenses Advertising Subscriptions Bank charges				38,270 4,303 7,543 102	33,022 861 1,227 7,669 526
				164,447	114,987
Governance costs
Governance costs - accountancy			fees	6,741	5,474
Expenditure on charitable		activities		253,712	162,384