## ## |||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|