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← Folkestone Rugby Football Club

2025-06-30-accounts

Folkestone Rugby Football Club CIO Charity No. 1171276

ANNUAL REPORT FOR THE YEAR ENDED 30[TH] JUNE 2025

Introduction

This report focuses on the development of Folkestone Rugby Club (also referred to as “the Club”) as a Charity from 1[st] July 2024 until 30[th] June 2025, incorporating the financial report for this period.

Trustees

Many of the trustees of the Charity are appointed from the Executive Committee which manages the operations pertaining to the Club’s objectives. Trustees are appointed annually and are eligible for re-election at each AGM and at which point new trustees may also be appointed. There are several non-executive trustees whose role is to monitor the activities of the Executive Committee and ensure compliance with the objectives of the Club.

All trustees give of their time freely and no trustee receives remuneration for their endeavours. Trustees are required to disclose all relevant interests and register them with the Executive Committee and in accordance with the Trust’s constitution, withdraw from decisions where a conflict of interest arises.

Executive Trustees

Mark Edwards - President Glenn Foreman – Chairman Christopher Walker– Vice Chairman Steve Cribbens – Hon. Treasurer Roger Smith – Hon. Secretary

Non-Executive Trustees

Andrew Dagger Andrew Parmenter Liza Cayley Kenneth Lennon

Principal Office

Folkestone Rugby Club Newington Folkestone Kent CT18 8BH

Independent Examiner

Cannons Unit 1A Park Farm Industrial Estate Folkestone Kent CT19 5EY

Bank

NatWest Bank, Europa House, 49 Sandgate Rd, Folkestone CT20 1RU

During this year, membership of the Executive Committee continued to evolve, maintaining a group of dedicated individuals providing service to the whole club. Trustee, Michael Gardner stood down this year, and we are actively seeking a replacement for him. We offer our thanks to Mike for his commitment to the Club as a player, but also for sharing his expertise, as a paramedic, ensuring the Club’s First Aid and medical procedures always met the highest standards.

Governance

Folkestone Rugby Football Club operates under its constitution as a registered Charitable Incorporated Organisation.

Day to day management of the Club is the responsibility of the Executive Committee which meets regularly, at least every 2 months. The Executive Committee is overseen by the Board of Trustees, which meets regularly and at least quarterly through the year.

The objects of the Club

i) T o promote community participation in healthy recreation by providing facilities for playing rugby union football and other sports ("facilities" means land, buildings, equipment and organizing sporting activities).

ii) To provide and assist in providing facilities for sport, recreation or other leisure time occupation of such persons who have need for 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; and to advance the education of children and young people through such means as the Trustees think fit in accordance with the law of charity.

Folkestone Rugby Club was registered as a Charity on 24[th] January 2017.

The Charity assumed responsibility for playing and supporting rugby - it collects membership subscriptions from senior and junior players plus supporters and provides suitable facilities & pitches for training & games. The trading company “Folkestone Rugby Club Limited” currently owns and operates the clubhouse including the bar, hall hire and events. Profits from the trading company are be donated to the charity.

Summary of Activities 2024/25

The Chairman reported on the continuing development of rugby played through the Club including our Senior Men & Women, Youth, and Minis. Our Men’s First XV played in Kent Counties League 2 and the Second XV played in the Kent B Rural League. The 1[st] XV had a successful season finishing in 4th position in the league. The coaching staff remained the same and player numbers were similar to the previous season with a couple of youth players coming through to help fill the gaps due to some leavers. With generally positive results the teams and staff have maintained full commitment throughout. With 2 seasons close to the top of the league we feel we are ready for a push to being promoted back into League 1. Several 2[nd] XV games were cancelled during the season due to lack of available players by us and by the opposition. It should be noted that this is a county (& national) problem. Interruptions due to covid restrictions affected youth numbers and this is now being felt at senior level although it should be noted that mini & youth numbers are improving significantly which should help in the longer term.

The Youth and Mini sections numbers continued to grow and following a new initiative a ‘Little Ruckers’ group was started for U5 & U6 age-groups. There are still gaps in some of the older years but from U15s down numbers are particularly good. Ollie Smith and Leigh Fitchie-Andrews and the wider Mini & Youth Committee continue to develop this area, with several age-groups achieving promotions at the end of the season.

The ladies senior section had a successful season helped by better numbers and full commitment from the players and coaches. Several games were cancelled due to the opposition not being able to field a team but with promotion secured up to Women’s National Challenge (NC) 2 South East it is hoped that a higher league will provide more reliable opposition. We still do not have a girls youth section due to lack of numbers but there are increasing number of girls playing in the younger age-groups so we hope this will start within the next year or so.

The Chairman thanked all volunteers throughout the playing sections for their commitment and dedication, including the coaches, parent reps, team managers and first aiders and also the team of groundsmen who look after the pitches in all weathers to provide excellent playing surfaces. He emphasised that central to his involvement with the club, over many years, has been the wish to give all ages of our community the opportunity to excel in an environment that teaches teamwork, respect, discipline & sportsmanship. To highlight the Club’s commitment on this is the executive Committee’s decision to provide fee-free rugby to 2 local children whose circumstances mean they would otherwise be unable to play.

Financially the Club benefitted from hosting several successful festivals and hiring out part of one of the car parks to Network Rail. We were also delighted to welcome MOTIS , an international shipping company based in Dover, as the official Club partner – this is a new development for the Club set up to create a mutually beneficial relationship with

MOTIS. All this enabled us to improve the grounds and premises. Improvements made prior to the 2025-26 season include the following:

Also, the much anticipated lift project started with completion due during the 2025-26 season.

Along with many other sports clubs, we continue to battle against increasing costs and recognise that it is the trading arm of the Club which remains the critical income generator to enable the Club to meet its primary objective of providing a safe & enjoyable environment for the local community to enjoy watching & playing rugby. The continuing work of the catering and bar staff is an essential part of this infrastructure, servicing both Club and external events and the work they do is greatly appreciated. Whilst sponsorship has been a valuable support in recent years, and efforts continue to gain new sponsors, it is not a guaranteed source of income. The successful work by Leigh Fitchie-Andrews in this area is greatly appreciated.

The Club is nothing without its members and I thank all of you for you continued support in making the Club one of the most welcoming in the County. This wonderful environment has led to significant increases in mini & youth numbers as parents and carers realise the significant positive affect the Club’s standards have on their children

Retainment of Senior Officers on the Executive Committee the Club continues to be stable which will help to ensure we are able to maintain a strong and committed leadership for the future development of the Club.

This report covers the period 1[st] July 2024 to 30[th] June 2025, in compliance with requirements under Charity Status.

The Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting standards which give a true and fair view of the situation of the charity. In preparing the financial statements the trustees are required to keep proper accounting records that disclose the financial position of the charity with reasonable accuracy, at any time.

On behalf of the trustees

K Lennon Trustee April 2026

24FEBIwo Roger Smith (Mar 23, 2026 21:57.'58 GMT) Company reoistration nuTnber.' CE008900 Charity registration number- 1171276 Folkestone Rugby Football Club (A covnpany limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 JuThe 2025 Cannon and Compan}. Accountants Limited Unit l A Park Farm Industrial Estale Folkestone Kent CT19 SEY

Folkestone Rugby Football Club Contents Rcfcrence and Administrative Details Independent Examiner's Report Statement of F iDan¢ial Activities Balance Sheel Notes to the Financial Statements 5t0 12

Folkestone Rugby Football Club Reference and Administrative Details Chairman Mr (i D Foreman Charity Registration iNumber 171276 Company Registration Number CE008900 The charity 15 incorporated in England & Walcs. New Burlington Ground New1n￿on Folk"esione Kent CT18 8BH Registered Office Independent Examiner Calmon and Company Accounlants Limited Unit l A Park Fartn Industrial Estaie Folkestone Kent C"119 SEY Page I

Folkestone Rugby Football Club Independent Examiner's Report to tbe trustees of Folkestone Rugby Football Club ('the Company,) I report to the charity tnt5tee5 on vny exaTninaiion of the accounts of the Company for the year ended 30 June 2025. Responsibilities and basis of report As the charity's trustee5 of the CoTnpany (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied Tny.self that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent exaTnination. I report in respect of my examination of your charity's account5 as 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 ihe Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner'5 Statement I have completed my exatnination. I confirm that no matters have come to my attention in connection with the examination giving tne cause to believe. accounling records were not kept in respect of Folkestone Rugby Football Club as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those record5- or 3. the accounts do not comply with ihe accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'trne 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 principle5 of the Statement of Recommended Practice for accounting and reportin by charities [applicable to charities preparin(F their accounts in accordance with the Financial Reportinu Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no oiher matters in connection ￿'ith the examination to which attention should bc drawn in this report in order to enable a proper understanding of the accounts to be reached. Cannon and Company Accounlants Lirniled ACCA Unit l A Park FarnJ Industrial Estate Folkestone Kent CT19 SEY 27 January 2026 Page 2

Folkestone Rugby Football Club Statement of Financial Activities for the Year EDded 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2025 ,Yote Income and Endowments from: Donations and leuacies Other trading activities Investment incorne 58,798 30,994 15,622 74,420 30,994 Total income 89,792 15,965 105,757 Expenditure on: Raising funds Charitable activities (86,820) (86,820) (15,873) (15,873) Total expenditure (86.820) (15,873) (10?,693) het income 2,972 92 3,064 Net movement in funds 2,972 92 3,064 Reconciliation of funds Total funds brought fon¥ard 91.719 30.189 121,908 Total ￿ndS carried forward 94.691 Unrestricted runds 30,281 Restricted funds 124,972 Total 2024 Note Income and Endowments from: Donation5 and legacies Other tradin(p activities Investment income 5.046 49.818 22,523 411 22,523 411 Total income 67,29) 5,457 72,752 Expenditure on: Raising fund5 (54,626) (54,626) Total expenditure (54,6?6) {54,626) Net income 12.669 5,457 18,126 Net movement in funds 12,669 5,457 18,126 Reconciliation of funds Total funds brought fonvard 79.050 ?4,732 103,782 Total funds carried forward 91,719 121,908 All of the charity's activilies derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 9. The notes on pages 5 to 12 form an inlegTal part of these financial 5tatemencs. Page 3

Folkestone Rugby Football Club (Registration number: CE008900) Balance Sheet as at 30 June 202) 2025 2024 ote Current assets Debtors Cash at bank and in hand 49,777 76,252 48,628 74,119 126,029 122.747 Creditors: Amounts falling due within one year {1,057) (839) Net assets 124,972 121,908 Funds of the charity: Restricted income funds RestrictLd funds 30,281 30,189 Unrestricted income funds lJnrestricled funds 94,691 91,719 Total funds 124,97? 121,908 For the financial year ending JO June 2025 the charity was entitled to exemption from audit under section 477 of the Cotnpanies Act 2006 relating lo small companies. Directors, re5ponsibiliiies= The members have not required the charity to obtain an audil of its accounts for the year in question in accordance with section 476- and ThL directors acknowledge their re5ponsibililies for complyino with the requirements of the Act with respect to accouniing records and the preparation olaccounts. The fi 2026 I statements on pages 3 to 12 were approved by the trustees, and authorised for issue on 27 January ned on their behalf by.. ndsi reman Chainnan and trustee Mr R C Smith Trustee The notes on pages 5 to 12 fonn an integral part of these financial Statements. Page 4

Folkestone Rugby Football Club Notes to the Financial Statements for the Year Ended 30 June 2025 I Charity status The charity is limited by guarantee. incorporated in England & Wales, and consequently does not have share capital. Each of thc trustee5 is liable to conlribute an amount not exceeding £Nil towards the as5et5 of the charily in the event of liquidatior]. The addre55 of its registered o￿lCe is= New Burlington Ground Newington Folkestone Kent CT18 8BH These financial statements were authorised for issue by the trustees on 27 January 2026. 2 Accounting policies Summary of significant accounting policie5 and key aeeounting estimates The principal accounlino policies applied in Ihe preparation of these financial statements are set out below. These policies have been consistentlv applied to all the }ears presenied, unless otherwise stated. Statement of cojnpliance The financial statements have been prepared in accordance with Accounling and Reporting by Charities.. Statement of Recommended Praclice (applicable to ¢hariti¢s preparing their accounts in accordance wilh the Financial Reportin(r Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and thL" CoTnpanies Act 2006. Basis of preparation Folkestone Rugby Football Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initiallj recognised at historical cost or transaction value unless Othenvise slated in the relevant accounting policy notes. Going concern The trustees consid¢r that there are no material uncertainties about the charity's ability to continue as a going concern nor any si.(Fnificant areas of uncertainty that affect the carry ing value of as5et5 held by the charity. Income and endowment5 All income is recogni5ed once the charitv has entitlement to the income, it is probable that the income will be received and the aTnount of the income receivable can be measured reliably. Page 5

Folkestone Rugbv Football Club Notes to tbe Financial Statements for the Year Ended 30 June 2025 Donalions and legaeies Donations are recogniscd whcn the charity has been notified in writin2 of both the amount and settlemcnl date. In the event that a donation is subject to condiiions ihat require a level of perforn)ance b), the charity before the Charity is entitled to (he funds, the income is deferred and not recognised until either those conditions are fully mel, or the tulfilment of ihose conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case by case basis following the grant of probate when the administratorlexecutor for the estate has communicated in ivriting both the amounl and settlement date. In the event that the gift is in the forni of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is Subject to the value of the gift beinu reliably measurable ii'.ith a degree of reasonable accuracy and the title to the a55et havino been transferred to the charity. Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where perfonnance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Jnvestmenl income Dividends are recognised once the dividend ha5 been declared and notification has been received of the dividend due. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured ieliably. All costs are allocated to the applicable expenditure headinu that a( gregdlc similar custs lo Ihat cdtL"uury. WhLre co.sts cannot bL direLtly attributed lo particular headings they have been allocaled on a basis consistent w'ith the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charoes allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Rai.singfunds These are cost5 Incu￿ed in attracting voluntary incoTne, the Tnanagement of investment5 and those incurred in trading activities that raise Funds. Cliaritable oclivities Charitable expenditure comprises those costs incurred by the charity in the delivery, of its activities and service5 for ils beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Granlprovisions Provisions for granls are made ivhen the intention to mak.e a grant has been communicated to the recipient but there is uncertainty aboui either the timing of the grant or the amouni ol i)rani payable. Taxation The charity is considered to pass the tests sel out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable companv for UK corporation tax purposes. Accordin(Jly, the charity 15 PQtentially exempt froTn taxation in respect of inculne or capital gÉlinS received within CatL￿OrieS covered by Chapter J Part I l of ihe Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, 10 the extent that such income or gains are applied exclusivels, to charitable pllrposes. Page 6

Folkestone Rugby Football Club Notes to the Financial Statements for the Year Ended 30 June 2025 Trade debtors Trade debtors are amounts due from customer5 for merchandise sold or services perfomicd in the ordinary course of busine5S. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effcclive interest merhod. less provision for impaimlent. A provision for the impairment of trade debtors is established when there is objectivc evidence that the charity will T]ot be able to collect all amounts due according to the original terms of the receivables. Cash and cash equivalent5 Cash and cash equivalen15 comprise cash on hand and call deposits. and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Borrowing5 Inierest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost: with the difference behveen the procecds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement uf Financial Activities over the period of the relevant borroivino Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current Ilabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reportin2 date. Fund structure Unrestricted income fimds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which 15 restricted to that area or purpose. Financial instruTnents clo.fsificalion Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instrurnents are classifiL"d accordin(p to the substance of thc contractual arrangeTnents entered into. An equitv instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Page 7

Folkestone Rugby Football Club Notes to tbe Financial Statements for the Year Ended 30 June 2025 RecogniÉion ond measuremenl All financial assets and liabilities are initially measured at transaction price (including Iransaction cost5), except for those financial assets classified as at fair value through profit OT loss, which are initially measured at fair value (Ivhich is nonnally the transaction price excluding transaction cost5), unless the arrangement constitutes a financing transaction. If an arranoement consiitutes a financinu transaction, the financial asset or financial liability is measured at the present value of the future payTnents discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and onl}1 when there exisis a legally enforceable right to set off the recognised amounts and the charitv intends either to settle on a net basis, or to realise the assel and settle Ihe liability simultancously. Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity tran5fer5 to another party substantially all of the risks and rewards of ownership of the financial asset: or c) the charity. despite having retained sotne, but not all, significant risks and reivards of ownership, has transfe￿ed Control of the asset io another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expire5. Page 8

Folkestone Rugby Football Club Notes to the Financial Statements for the Year Ended 30 June 2025 Debi inslrumenls Debt instruments which meet the follo￿,1￿￿ conditions are subsequently Tnea5ured at amortised cost using the effective interest method.. (a) The contractual return to the holder is (i) a fixed amount= (li) a posilive fixed rale or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate. (b) The contract may provide for repayments of the principal or the return to ihe holder (but not both) to be linked lu a 5inule relevant observable index of ueneral price inflation of the currency in which the debt ill51rumLnt is denominated. provided such links are not leveraged. (c) The contract tnay provide for a detenninable variation ol the return to the holder during the life of the instrument, provided that (i) the nei¥, rale saiisfies condition (a) and the variation 15 not contingent on ￿ture events other than ( l ) a chan?e of a contractual variable rate. (2) to protect the holder against credit deterioration of ihe issuer; (3) changes in levies applied by a central bank or arising from changcs in relevant taxation or law; or (li) the new rate is a market rate of inlerest and satisfies condition (a). (d) There is no contractual provision that could. by its ternis, result in the holder105ing the principal amount or any interest allTibutable to the cutTenl period or prior periods. (e) Contractual provisions that pemiit the ISSULI lu prepaj a debt instrument or perniit the holder lo pur it back lo the issuer before maturity are not contingent on fulurL cvents, other than to protect Lhe holder against the credit deterioration of the issuer or a change in control ol Ihc issuer, or to protect the holder or issuer against chan(¥es in levies applied by a central bank or arising frovn change5 in relevant t￿atIon or law. (D Contractual provisions may permit the extension of the temi of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended tenn satisfy the conditions of paragraphs (a) to (c). Debt instruments thal are classified as payable or receivable within one year on initial recoonition and which meet the above conditions are Tnea5ured at the undiscounled amount of the cash or other consideration expected to be paid or received, net of impainnent. With the exception of some hedtrivjg instruments. other debi instruments not meeting these conditions are measured at fair value through profit or1055. Commitments to make and receive loans which meet the conditions mentioned above are rneasured at cost (which may bL' nil) less impairment. JA veslmen15 Investments in non-convertiblc preference shares and non-puttable ordinary or preference shares {where shares are publicl), traded or their fair value is reliably measurable) are measurcd at fair value through profit or loss. Where fair value cannot be m¢asur¢d reliabl)., investments are mcasurcd at COSt less impairnient. Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue ol shares qualitying tor merger relief, cost is measured by rcfcrLncL to the nominal value of the shares issued plus fair value of other consideration. Any piLtnium is ignored. Page 9

Folkestone Rugb). Football Club INotes to the Financial Statements for the Year Ended 30 June 2025 Derivalivefinonciol instruments The charity, uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes. Derivatives are initially recogni5ed at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reportinu date. The re5ultinu

gain or loss is recogni5ed in statement of financial activitie5 inunediatelj. unle55 the derivative is desi(rnated and effective as a hed. instruTnenL in which event the timing of the recognition in statement of financial activities depend5 on the nature of the hedge relationship. Fair value measurement The best evidence of fair value is a quoted price for an identical a55et in an active tnarket. When quoted price5 are unavailable, the price of a recent transaction for an identical a55et provides evidence of fair value as long a5 there has not been a significant chan(we in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair ￿alUe, the fair value is esiimated by using a valuation technique. 3 Expenditure on charitable aetiiities Restricted fund5 Total funds Note Grant funding of activities 15,873 15,873 Grant fundiDg of activity Total expenditure Donation to Folkestone Rugby Club Limited 15,873 15,873 Patse 10

Folkestone Rugby Football Club Notes to the Financial Statements for the Year Ended 30 June 2025 4 Trustees remuneration 2nd expense5 No trustees, nor any persons connected ivith them. have received any reTllUT]eration from the chaTity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 5 Taxation The charity is a registered charity and is therefore excmpt from taxation. 6 Debtors 2025 2024 Other debtors 49,777 48,628 7 Cash and cash equivalents 2025 2024 Cash at bank 76,252 74,119 8 Creditors: amounts falling due within one year 2025 2024 Other creditors Accruals ,056 839 1,057 839 9 Funds Balance at I July 2024 Incoming resources Resources expended lalance at 30 June 2025 Unrestricted fund5 General 91.719 89,792 (86,8?0) 94,691 Restricted funds 15,965 (15,873) 30,281 Total funds 1?1.908 105,757 (102,693) 124,972 Paue 11

Folkestone Rugby Football Club Notes to tbe FinaDcial Statements for the Year Ended 30 June 2025 Balanee at I July 2023 Incoming resources Resources expended Balance at 30 June 2024 Unrestricted fund5 General 79.050 67,295 (54,626) 91,719 Restricted funds 24,7)2 5,457 30,189 Total funds 103,782 72,752 (54,626) 121,908 10 Analysis of net assets between fund5 Unr¢5tricted fuDd5 General Total fund5 at 30 June 2025 Restricted fund5 Current assets Current liabilities 95,748 (1,057) 30,281 126,029 (1,057) Total net a55ets 94,691 30,281 124,972 Unrestrieted funds General Total funds at 30June 2024 Restricted funds Current as5etS 92,559 30.188 122,747 (839) Current liabilities Total net assets 91,720 30,188 121,908 I l Related party transactions Page l?

Folkestone Rugby Football Club Statement of Financial Activities by fund for tbe Year Ended 30 June 2025 Lnrestrieted Funds Tolal Total Unrestricted Unrestricted Funds Funds 2025 2024 Income and EndoiTr'ments from: Donations and legacies Oiher trading activities 58,798 30,994 44.772 22,523 Total income 89.792 67,295 Expenditure on: Raising funds (86:820} (54,626) Total expenditure (86,820} (54,626) Net income 2,972 12,669 Net movement in lund5 2,972 12,669 ReconcKlialion of fund5 Total funds brought forward 91,719 79,050 Total funds carried forward 94,691 91,719 This page does not lortn part of the statutory financial statements. Page 13

*1 Folkestone Rugby Football Club Statement of Financial Activities by fund for the Year Ended 30 June 2025 Restricted Funds Total Restricted Funds 2025 Total Re5tric¢ed Funds 2024 IncoThe and Endowments from= Donations and legacies Investment income 15,622 5,046 411 Total income 15.965 5,457 Expenditure on: Charitable activities (15.873) Total expenditure (15,873) Nct incomc 92 5,457 Net movement in funds 92 5,457 Reconciliation of funds Total funds brought forward 30,189 24,732 Total funds carried forward 30,281 30,189 This page does not fonn part of the statutory tinancial statement5. Page 14

FolkestoDe Rugb). Football Club Detailed Statement of Financial Activities for the Year Ended 30 June 2025 Total 2025 Total 2024 Income and Endowments frorn: Donations and legacies (analy5ed below) Other Iradincr activities (analysed below) Investment income (analysed below) 74,420 30,994 49,818 22.523 411 Total income 105,757 72,752 Expenditure on: Raising funds (analysed below) Charitable activities (analysed below) (86,820) (15,873) (54,626) Total expenditure (102,693) (54,626) Net income 18,126 Net movement in funds 3,064 18,126 Reconciliation of funds Total funds brought forward 121,908 103.782 Total fiEnds carried fonvard 124,972 121,908 This page does not form part of the slalutorv financial statements. Page 15

Folkestone Rugby Football Club Detailed Statement of Financial Activities for the Year Ended 30 June 2025 Total 2025 Total 2024 Doiiution5 and legacie5 LLudCiLS and bLquests Donations & Legacies Legacies and bequests Gift Aid tax reclaimed Gift Aid tax reclaimed 9.122 2.105 52.793 6.iOO 3.900 2,000 1,912 42,860 3,046 74,420 49.818 Otlier frading aclivities Sponsorship Other trading activities 16,075 14,919 22,523 30,994 22,523 Invesfmenl iiicome Interest on cash deposlts 343 343 Raisingfunds Coaching I training costs Physio ¢osts Misc. playing expenses Referee Office expenses Trade subscriptions Catering costs House and ground maintenance Accountancy fees Bank charges (11,312) (4,809) (40,692) (1,395) (769) (1.865) (17,455) (6,878) (1,225) (420) (86,820) (7,855) (4,570) (20,778) (1,265) (1,708) (1 ?79) (l4,320) (1,415) (1,079) (357) (.fj4:626) C'liarilable aclivitie5 Charitable donations (15,873) (15,873) This paoe does not forni part of the statutory financial statements. Page 16

Accounts YE June 2025 - signed

Final Audit Report

2026-03-23

Created: 2026-03-23 By: Cannon Accountants (folkestone@cannonaccountants.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAP7y5e0N-XkxP-hjRj4u9QC54nAXnYh-V

"Accounts YE June 2025 - signed" History

Document created by Cannon Accountants (folkestone@cannonaccountants.co.uk) 2026-03-23 - 3:31:01 PM GMT

Document emailed to Roger Smith (rogercsmith3@gmail.com) for signature

2026-03-23 - 3:31:18 PM GMT

Email viewed by Roger Smith (rogercsmith3@gmail.com) 2026-03-23 - 9:57:31 PM GMT

Agreement completed.

2026-03-23 - 9:57:58 PM GMT

Folkestone Rugby Football Club Independent Examiner's Report to the trustees of FOlk￿tolle Rugby Football Club {'the Company,) I report to the charity trustee5 on rny examination of the accounts of the Company for the year ended 30 June 2025. Responsibilities and basis of report As the charity's t￿￿tee5 of the Company (and also its directors for the purposes of company law) you 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 exatnination, I report ITh respect of my examination of your charity's accounts as carried out under section 145 of the Charitxes Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5Xb) of the 2011 Act. Independent examiner's 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: l. accounting records were not kept in respect of Folkestone Rugby Football Club 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 accounting 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 metho(Ls 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 corne acro&8 no other matters in connection with the examination to which attention should be dra￿ in this report in order to enable a proper understanding of the accounts to be reached. Cannon and Company Accountants Limited ACCA Unit IA Park Farni Industrial Estate Folkestone Kent CT19 SEY 27 January 2026 Page 2