Charity number: 1169891
Company number: 10293155
(England and Wales)
Totnes Rugby Football Club Limited
Report of the Trustees and Unaudited Financial Statements
For the year ended 30 April 2021
Totnes Rugby Football Club Limited Contents Page For the year ended 30 April 2021
|Report of the Trustees|1 to 3|
|---|---|
|Independent Examiner's Report to the Trustees|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Notes to the Financial Statements|7 to 11|
## Totnes Rugby Football Club Limited Report of the Trustees For the year ended 30 April 2021
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 30 April 2021. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
## OBJECTIVES AND ACTIVITIES
The Charity's objectives are as follows:
1) To promote community participation in healthy recreation by providing for playing rugby union football and other sports.
2) To provide and assist in providing facilities for sport, recreation or other leisure time occupation of such persons who have need of such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life
3) To advance the education of children and young people through such means as the directors think fit in accordance with the laws of the charity.
Summary of the main activities in relation to these objectives:
Senior Rugby - Coaching and training of senior rugby teams for both men and ladies and the playing of matches in various leagues.
Youth Rugby - Coaching and training of several age related teams of rugby players from the age of 13 to 18 and playing in matches and tournaments.
Mini Rugby - Coaching and training of several age related teams for boys and girls from the ages of 5 to 12 and playing in matches and tournaments
## Statement on public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commissioner's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.
The trustees are satisfied that the charity continues to meet the required public benefit test through its objectives and activities.
## ACHIEVEMENTS AND PERFORMANCE
Due to the COVID 19 pandemic the entire 20/21 season was cancelled by the RFU. As such there was no competitive rugby played by any of the Club's sides.
Additionally, other users of the facilities and clubhouse for Hockey and Skittles also had their seasons cancelled.
The trustees sought to balance limiting the activities of the charity to preserve its finances and abide by Government and RFU laws and guidelines during such a turbulent period and trying to have the limited activities that could take place.
As such there was some training for the various teams, undertaken as and when the restrictions allowed and following all the relevant guidance.
Although it was disappointing and all members deeply missed the normal rugby season, the Trustees and Committee used the opportunity of being largely closed to undertake substantial renovations to the clubhouse. These were funded by S106 grant funding received from South Hams District Council.
The renovations have been completed in time for the new season and the Trustees and Committee look forward to welcoming all back to clubhouse.
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## Totnes Rugby Football Club Limited Report of the Trustees Continued For the year ended 30 April 2021
## FINANCIAL REVIEW
The charity has benefited from several significant grants during the period which have helped to put the charity in a strong position despite the uncertainty caused by the COVID 19 pandemic and associated restrictions.
Grant income of £30,055 was received from the RFU Winter Survival Fund. This was unrestricted income provided to maintain participation in rugby by providing sufficient funds to meet a club's operational costs in the 6 month winter period to 31st March 2021,
Additionally, the charity also received a second grant totalling £27,500 from South Hams District Council. This was a S106 Contribution to the refurbishment of the clubhouse. It was restricted for this purpose and used during the year to cover renovation costs.
All of the charity's other income sources declined significantly, which was expected in the circumstances. The trustees and committee members would like to thank everyone who continued to support the club through the year in any way they could.
Overall, the charity made a surplus of £34,210 and this money will be used to cover rugby expenses in the coming seasons while income recovers and to insulate the charity from any further issues caused by the ongoing pandemic.
Two of the Club's Trustees are also Directors of the Trading Company (Totnes Rugby Football Club (Trading) Ltd), which manages the operation of the shop, bar and other catering facilities. The Charity charges the Trading Co a rent, currently £1,500 per annum, for the use of these facilities.
The bar was closed during the whole year as a result of COVID 19 restrictions and only a small amount of activity was undertaken as and when restrictions allowed. The subsidiary benefitted from some of the Covid 19 grants provided by the Government to make up lost income from being forced to close.
Profits from the Trading Company activity are remitted to the Charity and this season a donation of £3.500 was made to charity from its subsidiary.
The trustees are satisfied that the Charity has the financial resilience to keep the club operating and open back up for the 2021/22 season.
## Principal funding sources
Monies are from member's subscriptions, sponsorship, grants and donations. We are grateful to local firms for their support for their community rugby club.
## Reserves
It is the desired policy of the board to create and retain sufficient reserves to enable the club to maintain and enhance its facilities and provide rugby opportunities to the communities in the Totnes area.
## STRUCTURE, GOVERNANCE AND MANAGEMENT
## Governing document
The Charity is a company limited by guarantee and as such, does not have a share capital. Every member undertakes to contribute such amounts as may be required (not exceeding £1) to the company's assets if it should be wound up whilst he or she is a member, for payment of the company's debts and liabilities contracted before he ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.
Totnes Rugby Football Club Limited is an independent registered charity governed by its memorandum and articles of association dated 25 July 2016.
The trustees have examined the major strategic, business and operational risks which the charity faces and confirms that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks.
## Recruitment and appointment of trustees
The Charity Trustees are all volunteers and are responsible for general control and management of the Charity. Regular meetings are held by Trustees and also by Team members to discuss finance, training and other relevant issues.
New trustees are invited to stand for election by reference to their skills and experience and to the needs of the charity. Candidates are then voted on by the charity's members at the Annual General Meeting (AGM).
New Trustees are shown a copy of the Charity's Articles of Association and advised on the policy, procedure and responsibilities of the Charity under the Charities Act.
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Totnes Rugby Football Club Limited Report of the Trustees Continued For the year ended 30 April 2021
## REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Totnes Rugby Football Club Limited Charity registration number 1169891 Company registration number 10293155 Principal address Borough Park Station Road Totnes Devon TQ9 5JG
## Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mr Barrie Snell Julie Green Michael Edmonds Sean White Mr Jerwood Williams Secretary Ms Julie Green Independent examiners MAP Accountants & Business Advisors 2 Bridge Farm Offices Harberton Totnes Devon TQ9 7PP
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 20 January 2022 Sean White
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## Totnes Rugby Football Club Limited Independent Examiners Report to the Trustees For the year ended 30 April 2021
I report to the trustees on my examination of the accounts of the charitable company for the year ended 30 April 2021.
## Responsibilities and basis of report
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## Independent examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
MAP Accountants & Business Advisors
2 Bridge Farm Offices Harberton Totnes Devon TQ9 7PP
20 January 2022
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## Totnes Rugby Football Club Limited
## Statement of Financial Activities (including Income and Expenditure Account) For the year ended 30 April 2021
||Notes|Unrestricted|Restricted|2021|2020|
|---|---|---|---|---|---|
|||funds|funds|||
|||£|£|£|£|
|Income and endowments from:||||||
|Donations and legacies|2|34,936|27,500|62,436|11,322|
|Charitable activities|3|5,563|-|5,563|16,590|
|Other trading activites||220|-|220|3,940|
|Investments|4|-|-|-|52|
|Total||40,719|27,500|68,219|31,904|
|Expenditure on:||||||
|Charitable activities|5/6|)
(6,509|)
(27,500|)
(34,009|)
(21,866|
|Total||)
(6,509|)
(27,500|)
(34,009|)
(21,866|
|Net income/expenditure||34,210|-|34,210|10,038|
|Reconciliation of funds||||||
|Total funds brought forward||15,968|-|15,968|5,930|
|Total funds carried forward||50,178|-|50,178|15,968|
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10293155
Registered Number :
## Totnes Rugby Football Club Limited Statement of Financial Position As at 30 April 2021
|Notes
Fixed assets
Tangible assets
10
Current assets
11
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
12
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
13
Total funds|£
2021
3,728
3,728
11,158
36,453
47,611
)
(1,161
46,450
50,178
50,178
50,178
50,178|£
2020
4,971|
|---|---|---|
|||4,971|
|||8,328
5,886|
|||14,214|
|||)
(3,217
10,997|
|||15,968|
|||15,968|
|||15,968|
|||15,968|
For the year ended 30 April 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section
- 476,
- The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records
- and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mr Barrie Snell Trustee 20 January 2022
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## Totnes Rugby Football Club Limited Notes to the Financial Statements For the year ended 30 April 2021
## 1. Accounting Policies
## Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Totnes Rugby Football Club Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## 2. Income from donations and legacies
|Donations received
Grants received|2020
2021
Restricted
funds
Unrestricted
funds
£
£
£
£
8,346
3,947
-
3,947
2,976
58,489
27,500
30,989
11,322
62,436
27,500
34,936|
|---|---|
## 3. Income from charitable activities
|ncome from charitable activities|||
|---|---|---|
|Unrestricted funds
Rugby Sports Club
Membership
Rental Income
Sponsorship income
International Tickets
nvestment income
Bank interest receivable|2021
£
3,641
1,500
-
422
5,563
5,563
2021
£
-
-|2020
£
7,275
1,500
4,250
3,565|
|||16,590|
|||16,590|
|||2020
£
52|
|||52|
## 4. Investment income
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## Totnes Rugby Football Club Limited Notes to the Financial Statements Continued For the year ended 30 April 2021
## 5. Costs of charitable activities by fund type
|Rugby Sports Club
Support costs
osts of charitable activities by activity type
Support costs
Rugby Sports Club
nalysis of support costs
Rugby Sports Club
Overhead Costs|Restricted
funds
Unrestricted
funds
£
£
3,534
27,500
2,975
-
6,509
27,500
Support costs
Activities
undertaken
directly
£
£
2,975
31,034|2020
2021
£
£
19,878
31,034
1,988
2,975
21,866
34,009
2020
2021
£
£
34,009
21,866
2020
2021
£
£
2,975
1,988|
|---|---|---|
## 6. Costs of charitable activities by activity type
## 7. Analysis of support costs
## 8. Staff costs and emoluments
|General Employees|2021
0
0|2020
0|
|---|---|---|
|||0|
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## Totnes Rugby Football Club Limited Notes to the Financial Statements Continued For the year ended 30 April 2021
## 9. Comparative for the Statement of Financial Activities
|omparative for the Statement of Financial Activities||||
|---|---|---|---|
|Income and endowments from:
Donations and legacies
Charitable activities
Other trading activites
Investments
Total
Expenditure on:
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward|Unrestricted
funds
£
8,346
16,590
3,940
52
28,928
)
(18,890
)
(18,890
10,038
5,930
15,968|Restricted
funds
£
2,976
-
-
-
2,976
)
(2,976
)
(2,976
-
-
-|2020
£
11,322
16,590
3,940
52|
||||31,904|
||||)
(21,866|
||||)
(21,866|
||||10,038
5,930|
||||15,968|
## 10. Tangible fixed assets
|Cost or valuation
At 01 May 2020
At 30 April 2021
Depreciation
At 01 May 2020
Charge for year
At 30 April 2021
Net book values
At 30 April 2021
At 30 April 2020
11. Debtors
Amounts due within one year:
Prepayments and accrued income
Other debtors|2021
£
2,592
8,566
11,158|Fixtures and
Fittings
£
11,896|
|---|---|---|
|||11,896|
|||6,925
1,243|
|||8,168|
|||3,728|
|||4,971|
|||2020
£
965
7,363|
|||8,328|
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## Totnes Rugby Football Club Limited Notes to the Financial Statements Continued For the year ended 30 April 2021
## 12. Creditors: amounts falling due within one year
|Creditors: amounts falling due within one year|||
|---|---|---|
|Other creditors
Accruals and deferred income|2021
£
861
300
1,161|2020
£
1,030
2,187|
|||3,217|
## 13. Movement in funds
Unrestricted Funds
|Unrestricted Funds|||||
|---|---|---|---|---|
|General
Rugby Football Sports
Club
Unrestricted Funds - Previous year
General
Rugby Football Sports
Club|Balance at
01/05/2020
£
15,968
15,968
Balance at
01/05/2019
£
5,930
5,930|Incoming
resources
£
40,719
40,719
Incoming
resources
£
28,928
28,928|Outgoing
resources
£
)
(6,509
)
(6,509
Outgoing
resources
£
)
(18,890
)
(18,890|Balance at
30/04/2021
£
50,178|
|||||50,178|
|||||Balance at
30/04/2020
£
15,968|
|||||15,968|
## Purpose of unrestricted Funds
## Rugby Football Sports Club
The charitable company is operated for the benefit of the Totnes Local Rugby Football Club.
## Restricted Funds
|Restricted Funds||||
|---|---|---|---|
|Refurbishment Costs|Incoming
resources
£
27,500
27,500|Outgoing
resources
£
)
(27,500
)
(27,500|Balance at
30/04/2021
£
-|
||||-|
10 of 12
## Totnes Rugby Football Club Limited Notes to the Financial Statements Continued
## For the year ended 30 April 2021
Restricted Funds - Previous year
|Rugby Costs|Incoming
resources
£
2,976
2,976|Outgoing
resources
Balance at
30/04/2020
£
£
-
)
(2,976
)
(2,976
-|
|---|---|---|
Purpose of restricted funds
## Rugby Costs
For the provision of an under 12 rugby tournament at the end of the season.
Refurbishment Costs
For refurbishment of the clubhouse
## 14. Analysis of net assets between funds
|Analysis of net assets between funds||
|---|---|
|Unrestricted funds
General
Rugby Football Sports Club
Previous year
Unrestricted funds
General
Rugby Football Sports Club|Tangible fixed
assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
3,728
46,450
50,178|
||3,728
46,450
50,178|
||Tangible fixed
assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
4,971
10,997
15,968|
||4,971
10,997
15,968|
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## Totnes Rugby Football Club Limited Detailed Statement of Financial Activities For the year ended 30 April 2021
|INCOME AND ENDOWMENT
Donations and legacies
Donations
Grants receivable
Charitable activities
Membership
Rental Income
Sponsorship income
International Tickets
Other trading activities
Fund raising events
Investments
Bank interest receivable
Total incoming resources
EXPENDITURE
Charitable activities
Rugby Costs
SUPPORT COSTS
Overhead Costs
Overhead Costs
Total resources expended
Net Income|£
2021
3,947
58,489
62,436
3,641
1,500
-
422
5,563
220
220
-
-
68,219
)
(31,034
)
(31,034
)
(2,975
)
(2,975
)
(34,009
34,210|£
2020
8,346
2,976|
|---|---|---|
|||11,322
7,275
1,500
4,250
3,565|
|||16,590
3,940|
|||3,940
52|
|||52|
|||31,904
)
(19,878|
|||)
(19,878
)
(1,988|
|||)
(1,988|
|||)
(21,866|
|||10,038|
12 of 12 This page does not form part of the statutory financial statements