REGISTERED COMPANY NUMBER: 10368900 (England And Wvdles)
REGISTERED CHAIUTY NUMBER: 1172259
Report of the Trnstees and
Unaudited Financi21 StAtements lor the Year Ended 30 June 2024
for
Lymm RFC Limited

Lymm RFC Limited
Contents of the Finanelgl Statements
ror the Year Ended 30 June 2024
Page
Report of the Trustees
I to 6
Independent Examiner's Report
Stxtetnent ol Financial Activities
Balance Sheet
9 10 10
Cash Flow Statement
Notes to the Cash Flow Stalement
Notes to the Financial Statement5
13 to 23
Detailed Statement of Financial Activities
24 to 25

Lymm RFC Llmtted (Regisiered Dumber: 10368900)
Report of the Trustee$
for the Year Ended 311 June 2024
The Trnstees (who are also dire¢tor5 of the charity for ihe pury)oses of the Companies Act) present their annual report
together with the financial slatements of Lymm RFC Limited (LRL. the Charity OF the Company) for the year ending
30th June 2024. The Trustees confm that the CompaDy'S annual report and fllwicial stat¢menls comply wilh current
slalutory requirements, the requirements of the Company's goveming docutuent and the provisions of th¢ Statement of
Reconunended Practice {SORP), applicable to charities preparing their accounts in accordance wilh the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective Isl January 2019).
LRL was fonned from the restrncture of Lymm Rugby FIM)Iball Club (a Couununity Amateur Sports Club). Following
this restructure, LRL has two wholly-owned subsidiaries. Lymm Beechwood Litnited (LBL. a trading enlily) aDd Lymn]
Garden Limited (LGL, which held property in Manor Road, Lymm. tbe old Manor Road Tennis Club site).
OBJECTIVES AND ACTtVlTIES
Objectives and aim5
The principal purpose of the Company. as sel out in Article 2 of its Articles of Associatioffj are:
(a) To promote community participation in healthy recreation by providing facilities for playing rugby football union
nd other sporls. and
(b) To provide and assist in providing facilities for sport. recreation or oth¢r leisure time occupation lo those who have
need for such facilities by reason of tbeir youth, age. infmity or disablemenL poverty or social and economic
circumstances or for the public at large in the interests of ￿127 welfare and with the object of improving their
conditions of life.
Page I

Lymm RFC Llnated IReElstered number: 10368900)
Report of the Trllstees
for the Year Ended 30 June 2024
OBJECTIVES AND ACTIVITIES
Significant activities
LRL has many members with membership open to anyone interested in S￿lts or social fellowsliip regardless of sex, agc.
disabtlily. ethnk¢ity. nationality. sexual Orientatio￿ r¢ligion. or other beliefs.
Rugby Se¢tion
LRL utilises three full siz¢d rugby pitches. including one Artificial Grdss Pitrh (AGP) and three training areas suitable
for mini rugby match&s together with associaied car parking.
The Club presenily support 3 senior rugby tea￿ffj each of which competes within league structures, and mini and junior
rugby age groups from U5 to U18. The 2023-24 season was a landmark season for Lymm 2& following promotion from
the Regional l North West League the previous year. the FiTSi XV was competing in thc North division of (he Nalional 2
league, the 4th tier in the RFU'S pyramid structure. This is the highest level al which the Club has ever played, placing
Lymm in EngIand's top 80 clubs. The season was very succe&sful with Lymm competing Strongly at this hi￿er Icvel.
securing 55 league points and, ultimately, fJDishing a credible 10th in the 14 team Icagu¢. The Second XV continues to
compete in the Premier division of the Halbro North Wesi L£agues, whilst the Third XV ¢omp¢t¢s in ihe 4th iter of these
leagues.
Competitive fixtures usually take place between Seplember atKI May in each year on a Saturday and a Sunday, wilh
occasional weeknight fixtures under flood lights. Training for senior tean￿ typically takes place on Tuesday and
Thursday evenings and for mini and junior rugby on a Sunday nM)rning. The pitches are available for teams to practice
on and train al other times througbout the week. There is also an estsblished touch rugby section which is part of the
Rugby Football Union's (RFU) "02 Touch. Prograll￿￿.
The constrnction of an AGP as part of the RFtrs investment progrdrnn￿ con]plet¢d in October 2019. The impa¢t that
the AGP is having and will continue to bave on Lymm's own Ngby activilies and the sporting activities of the wider
comniunity cannot be understated. The guaranteed availability of an outstanding floodlit playing surface througliout the
winter months is something that every sportsman and woman crnves. To have this now available on our doorstep is a
dream come true, a potential game changer. The construction of ihe AGP whs funded by the RFU, with LRL
contributing to various aspects of the enabling works. LRL has leased the AGP land to the RFU for 30 years,
effectively n￿kIng the AGP a RFU facility, albeit managed by LRL. The facilsty is available to the wider cominunity
who can book its use through the RFU'S Rugby 365 online portal. Tbe 'rent" thai LRL receives for leasing the land to
the RFU is 12 hours free us¢ of the facility eacb week. This time is utilised in making the AGP availkble for week¢nd
matches and mid-week training for senior. mini and junior, and touch rugby.
The only way to ensure that the AGP facility will stand the test of time is for users to religiously abide by the rules
setting out correct footwear. access. and the measures lo avoid contamination. Whilst self-policing is undoubtedly the
most effective way to ensure this outstanding facility endures, our volunteer grounds teanL led by Chris Askew, will
continue to keep a careful eye on the AGP ¢ondiÉion and ensuring that appropriate maintenance programmes are in
place.
Squash section
The Squash section has two teams in the North West Counlies League, all members are welcome to play for the teams.
For those not keen to play League squash box leagues and a squash ladder are available internally. The club run open
nights twice a week. where all are welcome.
Hockey section
The Hockey section currently has 3 men's and 4 ladies, team4 who play in the Northwesi hockey league, and 2 youth
teams (Badgers and Beavers), who play ad ho¢ fixtur¢s with local teams throughout the season. The games are played at
Lymm Fligh School leisure centr¢ on 2G pitches. utilising LRL'S Beechwood as their club housc and social hub.
Page 2

Lymrn RFC Limited IRegistered number: 10368900)
Report ofthe Trustees
for the Year Ended 30 June 2024
OBJECTIVES AIYD ACTIVITIES
Tennis section
Following the acquisition by LGL in August 2020 of ihe Manor Road Tennis Club {MRTC) 5jte, LRL established a
Tennis section which initially has comprised the ongoing membership of MRTC. Through 2022. plans to ¢onslruct 4
new all-weaiher floodlit tennis courts within th¢ Walled Gard¢ts at Beechwood were fornjalised, planning pennission
was received and an agreement secured with the L8wn Tel￿1$ Association (LTA) lo partly fund the £375,000 project
through a 10-year £250,000 interest free loan. ConslructlOD work commenced in the spring of 2023 and the courts were
officially opened in September 2023. This development will allow the section's membership to continue to grow Ihrough
a combination of the draw of the quality of facilities to adults and children in OUT local community together with
engagement with men]bers of other sections of LRL. At present the Tennis section nms men's, ladies and mixed teams
competing in the Warrington & District Tennis Leagues. As part of the diversity and inclusion progrdmine, walking
tennis has also been successfully introdu¢ed.
A new coach has now been appointed, offering a varied selection of sessiotLs for adult and junior members. which it is
expe¢led will h¢lp increase m¢mbcrship numb¢rs. Th¢ courts tt￿ also US￿ for social tennis 3 times per week.
All these sporting activities supplemented through aclive social engagement ihroughoul the year, which underlines
the Charity's position in the local community and helps rdise much needed fijnding to support ils sporting objectives.
Public benefit
The trustccs have referred to th¢ guidance contained in the Charity Commission's general guidance on public benefit
when reviewing the Charity's aim and objectives and in planning its future activitics. In particular. the trustees consider
how planned activities will contribute to tbe aims and objecttves they have set.
Volunteers
LRL'S volunteers play a huge part in the succe&s of the Charitys activitie& whether participating in or supporting
on-field sporting aciivities or in leading or assisting a progrnmme of futKI rdiSiDg activities that are scheduled throughout
the year, such as the annual pantomime and SUMM￿ marquee events.
ACHIEVEMENT AND PERFORMANCE
Charltable activities
During the y¢ar. LRL raised £629.903 (2023 - £110.067) from donations and legacles.
FINANCIAL REVIEW
FiThaneiil position
In the year to 30th June 2024, the Charity ￿Corded a sutplus of £386.357, which compares with the previous year's
deficit of £53.462.
As these accounts have not been prepared on a consolidated basis. the overall financial position of the Charity, is best
understood by aggregating the ￿sUItS of LRL with those of its subsidiaries LBL and LGL. As noted earlier, LGL'S held
the MRTC sit¢ in Manor Road. Lymm. on which planning pemlission to d¢velop the site wds in place. This property
was sold, in February 2024 LGL. recording a surplus of £532.000 on the sale. the entirety of which was donated to LRL
for investrnent back into its wider development project.
The principal financial assets of the Charity are its la1￿ and property. In November 2020, as part of an exercise for its
bankers, Handelsbanken Plc, Savills (UK) Limited undertook a full valuation of the Company's property interests,
valuing these at £2.3m. Following thi& Handelsbanken agreed to ¢xtend the term of its int¢r¢st only loan to January
2027.
Prineip21 funding sources
The Charity's main funding source in the year was from donations. subscription& sponsorship income, fund raising
events and grants. It is anticipated that these will continue to be the CharilVs main SOUTces of income tn ￿tt]re periods.
Page 3

Lymm RFC Limited {Registered number: 10368900)
Report of the Trustees
for the Year Ended 30 June 2024
FINANCIAL REVtEW
Reserves policy
The entirety of the Charitls reserves will be reinvested into its facilities atmj supporting its CU￿ent and future sporting
activities. As a company limited by guarantee, LRL has no sbareholdets and has no means to distribute any sU￿lUS¢S or
reserves. a structure which supports these ain￿ and objectives.
The Company has historically predominantly relied 014 and will for the foreseeable future rely on, volunteers to organise
and execute ils fi￿d raising and commercial activities which support the level of charitable activities Ihal are undertaken
as well as covering the costs of running the orgdnisation. As these activities continue lo grow in scale and complexity,
consideration will be given to the desirability of employing an individual colnmitted to sustaining and building these
income streams.
Going concern
The Trustees consider that the Clwity has sufficient forecast income and available reserves to cover the ongoing
activities oFthe Charity for the foreseeable futtwe.
FUTURE PLANS
For some time, the Trustees have actively pursued plans to develop LRL'S clubbous¢ and fi￿ther improve playing
facilities for ils membership and the local community. This continues to be a key objective of Ihe Trustees. As we know
only too well. progress in these sorts of significant development projects can be complex and slow. This has especially
becn the casc when the burden falls to a volunteer group to navigate ihrough complex plamiing and related proeesges,
which the Covid lockdown bindered furthcr. However. progrc&s has been and continues to be made in that:
In January 2017. the "Wallcd Garden. area was acquired, thus making available a piece of land that will be a key part
in the feasibility of the projecL
In June 2017, planning consent Wds received from WBC for a project which Combined the provision of an AGP and
the construction of a ncw clubhouse in thc Walled Garden wlth sonK resid¢ntial development which was necessary to
help finance the project.
In September 2018, the RFU approved the construction of an AGP at Lymm.
In April 2019, the S106 Agreement with WBC, whicb legitimised the planning consenL was satisfactorily concluded.
In May 2019, the consthjclfton of the AGP commenced.
In October 2019, the conslrnction of the AGP was complet¢d. and the pitch handed over to the RFU.
In December 2019. confmation was received from WBC that the planning conditions had been meL and the next
phase of the development projecL whicb is the building ofthe firsi phase ofresidential properties, could commence.
In August 2020, the MEiTC site was acquired. the development of which will make a valuable contribution to the
viability of the overall Project.
In December 2020, the a￿ernent in principle of the LTA was received for the provision of a Eoan towards the
construction of 4 all-weather floodlit tennis courts in the Walled Garden.
In November 2021, planning approval was received for the development of the MRTC sile.
In February 2023, the ftgreement with the LTA for a £250,000 10-year inlerest free loan was completed.
In March 2023, work commenced on the construction of the new tennis courts.
In September 2023, the new tennis courts were officially opened.
In February 2024, the MRTC site was sold.
As with all major propety developments Carefijl considerntion needs to be given to the range of available options, and
how best to fund these, before embarking on a particular plan of action. Gaining an understanding all the available
options and how best to proceed is a continual focus of the Trnstccs. There rcmain several altematives under active
consideration. each with ditterent thnding options, challenges and solutioJ]s. time frames and sequence of delivery. It is
the Trustees, intention to update thc widcr mcmbetship on the Preferred option in due course as furtlier inforniation to
X5SlSt in that decision becomes availabl¢.
STRUCTURE. GOVERIYANCE AND MANAGEMENT
Governing document
The Charity is controlled by its governing documenl, a deed of trusL and constitutes a limited Company, limited by
guarantee, as defined by the Companies Act 2006.
Charity constltution
The Company is constituted under an Articles of Association and is a registered charity number 1172259.
Page 4

Lymm RFC Limited (ReEiStered number= 10368900)
Report of the Trustees
for the Year Ended 311 June 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The management of the Charity is the responsibility of the Trustees who are elected under the tern]s of the Articles of
Association. All Trustees are volunteers. The Trustees conslitute Directors of LRL for the purposes of the Companies
Act 2006 and ar¢ Trustees of the Charity for the pUT￿SeS of the Charities Act 2011.
Th¢ Executive, which comprises the Chairman. Treasurer atkd Secretary, make the day-to-day decisions for the Ch3Tity
but the stralcgic dire¢tioD and major decisions are agreed and ratifid by the Trustees. The Executive is appointed, or
re-appointed, annually by the membership.
Related parties
LBL, which was established on 14th March 2017, is a regislered company limited by shares and is a wholly owned
subsidiary of LRL. At the end of each fI￿nCial year LBL will donale an appropriate level of its surplus to LRL.
LGL, whi¢h was established on 15th September 2016, is a registered company liinifrd by shares and is a wholly owned
subsidiary of LRL. LGL a¢quired the MRTC site in Augusi 2020 whicb it sold in February 2024. The surplus on this
sale was donated to LRL during the y¢ar. Otherwise, LGL has not traded.
Rlsk management
The Trustees acknowledge their responsibility to identify. assess and manage Tisks which they do in conjunction with the
Executlve. The thr¢c main risk areas, together with the steps lakcn to mitigatr these risks are as follows:
Safeguarding
- There is a regularly reviewed safeguarding policy in place.
- All individuals with direct contact with vulnerable adults and children have had appropriate training and DBS checks.
- An appropriately Irained and experienced Safeguarding Officer is in place.
- All age groups have multiple Coaches and training is delivered by more than one ¢oaclL
- Appropriate coach education courses are nm and participated ID by coaches.
Ability to g¢nerate suffi¢ient income
- Over many years, the Charity has built an outstanding record of organising successful fimdraising evenis and delivering
other fundraising initiatives. The Cbarity will continue to organis¢ such events and pursue similar initiativ¢s.
The Twstees Continue to explo￿ opportunities to build incremental revenue streams. IT] recent years thts has resulted
in revenue from caravan storag¢ and looking forwar(L the fijrther utilisation of the Charitys assets lo geiierate
incremental revenues are likely to be explored.
- Costs are carefvlly managed and contTolled so that the Company continues to operdte within its means.
- There is a focus on building sufficient reserves.
Health and safety
All training sessions are covered by at least 2 coaches.
- Appropriate first aid training is provided to coaches an(Vor parent helpers in each age group.
The Clubhouse sites a defibrillator.
All relevant volunteers are trained to deliver coaching lo an appropriate standard.
A risk assessment is Ca￿led out by coaches before coaching begins.
All activity is Carried out in suitable locations for the activity.
Current laws and regulations arc complicd with.
Monitoring and reporting proccdurcs arc in pla¢¢.
REFERENCE AIYD ADMINISTRATIVE DETAILS
Registered Company number
10368900 (England and Wales)
Registered Charlty number
1172259
Page 5

Lymm RFC Limited (Registered llumber: 10368900)
Report of the Trustees
for the Year Ended 30 June 2024
Registered office
clo Lymm Rugby Footlball Club
Becvliwood. Crouchley Lane
Lymm
Clieshire
WA13 OAT
Trustees
J P Carlwriglit Retired
A W Leach Partner
D H Simpson Coinpany Director
M J P Prilchaid R¢tir¢d
A J Wright Retired
R J C Johnson Retired
Independent Examiner
Voiscy & Co LLP
Charlered Accounlanls
8 Winmarleigh Sireet
Warrington
C.lieshire
WAI IJW
Approved by order of the board oftruslees on
. and signed on its behalf by:
A W Leach - TTr￿lee
Page 6

Independent Examiner's Report to the Trustees of
Lymm RFC Llmlted (Registered number: 10368900)
Independent examiner's report to the trustees of Lymm RFC Limited ('the CompAny')
I report to th¢ charily Irusl¢es on my exatnination of the accounts of the Company for the year ended 30 June 2024.
Responsibilitie5 and basis of report
As the charily's trustees of the Company (and also its directors for the purposes of company law) you are responsible for
the preparation of the accounts in a¢¢ordance witb the rwuirements of ibe Companies Act 2006 {'the 2006 Act,).
Having satisfied myself Ihal the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independenl examination, I report in respecl of my examinaiion of your ¢harity'S accounts as carried
out under Section 145 of the Charities Act 201 J ('the 2011 Act')- lu carying oul my examination I have followed the
Directions ￿Ven by the Charity Commission under Section 145{5) {b) of the 2011 Act.
Indepeudent exarniner's statement
Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I can confirm
that l am qualified to undertake the examiuation because l am a member of ihe Inslitule of Chartered Accounlanls in
England and Wales, which is one of the listed bodies.
I have completed my examination. I conf￿￿ thal no matters have come io my attention in conne¢tion with the
examination gtving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act" or
the accounts do not accord with those records. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement ihat Ihe accounts give a true and fair view which is noi a matter Considered as part of an independent
examination. or
Ihe accounts have not been prepared in accordance with the meihods and principles of the Stateinent of
Recommended Praclice for accounting and reporting by charities (applicable to charities preparing their accounts
in accordance with tbe Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to wbich attention should
be drawn in this report in order lo enable a proper underslanding of th¢ accounts to be r¢a¢hed.
Hayley Jardine BFP ACA
Vois¢y & Co LLP
Clwtered Accountants
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
24th March 2025
Date:
Page 7

Lymm RFC Limited
Statement of Financial Activities
ncorporating Income and Expenditure Account)
for the Ye*r Ended 30 June 2024
30.6.24
Unrestricted
fund
30.6.23
Total
funds
Ntstes
INCOME AND ENDOWMENTS FROM
Donations and legacies
629.903
39.826
Charltable activities
Cbarilable
119.145
89.060
Other income
39,282
65,320
Total
788.330
194,206
EXPENDITURE ON
Charitable activities
Charitable
401.973
247.668
NET INCOMEI(EXPENDITURE)
386,357
{53,462)
RECONCILIATION OF FUNDS
Total ￿ndS brought forward
1,020,564
1,074.026
TOTAL FUNDS CARRIED FORWARD
1.406,921
1.020.564
The notes forni part of these financial statcmcnts
Pag¢ 8

Lymm RFC Llmited (Reghtered number: 10368900)
Balance Sheel
30 June 2024
30.6.24
Unrestrtcted
fund
30.6.23
Total
funds
Notes
FIXED ASSETS
Tangkble assets
Investrn¢nls
io
2.006,590
1.884.623
2,006,595
1,884,628
CURREPIT ASSETS
Debtors
Cash at bank
12
89,005
8.855
132,869
5,618
97,860
138,487
CREDITORS
owils falling du¢ within one year
13
(67,775)
(169,115)
NET CURRENT ASSETS
30,085
(30,628)
TOTAL ASSETS LESS CURRENT
LIABILITIES
2.036.680
1,854.000
CREDITORS
Amounls falling due after more than one year
14
(629.759)
(833,436)
NET ASSETS
1.406,921
1,020,564
FUNDS
Unrestricted funds
18
,406,921
1,020,564
TOTAL FUNDS
1,406.921
1,020.564
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 30 Jllne 2024.
The members have not ￿qUired the company to obtain an audit of ils financial statements for the year ended
30 June 2024 in accordance with Section 476 of the Companies Act 21X)6.
The trugtees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
prcparing financial slatements which give a true and fair view of the state of affhirs of the charitable company as
at the end of each financial year and of its surplus or deficii for each financial year in accordance with the
requirements of Sections 394 and 395 and whtch othenvise comply with the requirements of the Companies Act
2006 relating to financial stslcmcnls. so far as applicable to the charitsble cornpany.
(b)
Th¢ notes fom) part of these financial statements
Page 9
continued...

Lymm RFC Limited (Registered number: 10368900)
Balance Sheet- contlnued
30 June 2024
ThL%c financial slalLmgnls have been prepared in accordance with the provisions applicable to charitable companies
subjLCt to the small compaThics rcgime.
Thc financial slalemcals were approved by thc Board of Tn￿lee$ and authorised for issue
c.).IlknU.L￿s...... and were signcd its bchalfby:
on
A W Leach - Truslee
Simpson-
stee
The noles forn) part of thesc financial stat¢ments
Page 10

Lymm RFC Llmlied
C*sh Flow Statement
for the Year Eoded 30 June 2024
30.6.24
30.6.23
Notes
Cash flows from operating activities
Cash generated from operdlions
Interest paid
Interest element of hire purchasc paymellts
paid
366.730
(50,933)
174.778
(34,016)
(1.979)
Net cash provlded by operating aclivilies
3l3.818
140,762
Cash flows from investin¥ acttvltles
Purchase oftangible fixed assets
(149,492)
(356.654)
Net cash used in investing activilies
(149.492)
(356,654)
Cash flows from financing a¢tlvltles
New loans in year
Loan repayments in year
20,821
(216.710)
161,102
(8,335)
Net cash (used in)/provided by Financing activities
(195,889)
152.767
Change in ¢&sh and ¢ash equivalent5 in
the reportlng perlod
Cash alld easb equivalents at the
beginnlng of the reporting period
(31.563)
(63,125)
5.618
68.743
Cash and eash equivalents at the end of
the reportlng period
(25,945)
5.618
The notes fonn part ofthcse financial ststCn￿nts
Pagell

Lymm RFC Llmit¢d
Notes to the Cash Flow Statement
for the Year Ended 30 June 2024
RECONCILIATION OF NET INCOMEJ(EXPENDITURE) TO NET CASH FLOW FROM
OPEK4TtNG ACTIVITIES
30.6.24
30.6.23
Net incomel(expenditure) for the reportlng perlod (as per the
Statement of Financiydl Activities)
Adjustments for:
Depreciation charg¢s
Interest paid
Interest element of hire purchase and fmance lease rental payments
New loans
Amounts due from group undertakings
Decre&sel(increase} in debtors
(Decrease)/increase in creditors
386.357
(53,462)
27,526
50.933
1.979
13,976
34,016
86,269
(33.064}
(15,812)
142.855
33.274
10,590
{143,929)
Net C#5h provided by operations
366.730
174.778
ANALYSIS OF CASH AND CASH EQUKVALENrs
30.6.24
30.6.23
Notice deposits (less than 3 months)
Overdrafts includ¢d in bank loans and overdrafts falling due within one yeaT
8,855
(34,800)
5,618
Total cash and cash equivalents
{25,945)
5,618
ANALYSIS OF CHANGES IN NET DEBT
At 1.7.23
Cash tlow
At 30.6.24
Net cash
Cash at bank
Bank overdraft
5.618
3.237
(34,800)
8,855
(34,800)
5.618
{31.563)
(25.945)
Debt
Finance leases
Debts falling due within l year
Debts falling due after l year
(20,821)
3,075
213,635
(20,821)
(5,239)
(619,801)
(8,314)
(833,436)
(841,750)
195,889
{645,861)
Total
(836.132)
164,326
(671,806)
The notes fom> part of th&se financial statements
Page 12

Lymm RFC Limited
Notes to the Financial Statement5
for the Year Ended 30 June 2024
ACCOUNTING POLICIES
Basis of preparillg the finaneial statements
The flnancial slatemenls of the charitable company. which is a publte benefit entity under FRS 102, have been
prepared in &¢¢ordance with the Charities SORP (FRS 102) 'Accounting and Reporting by ChaTilies.' Sialement
of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Siandard applicable in the UK alld Republi¢ of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 The Financial Rewrting Stsndard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The f￿ancial statements have been prepared under the hisloricai cost
convention. wiib the exception of investments which are included at n]arket value.
The financial statements are prepared in sterlin& which is th¢ functioll21 currency of the company.
Monetary amounts in these financial stateTneDts are rounded to the nearesl £.
The charitable company has taken advantage of the following disclosure exemptlODS in preparing Ihese financial
statctnents, as permitted by FRS 102 The FIn￿￿la] Reporting Standard applicable in the UK and Republic of
Ireland,:
the requirement of paragraph 3.17(d)'
tl)e requirements of paragraphs 11.42, 11.44. 11.45. 11.47. 11.48(a)(iii), 11.48{a)(iv), 11.48(b} and
11.48(L)-
the requirements of paragraphs 12.26, 12.27. 12.29(a), 12.29(b) and 12.29A.
Preparation of Consolidated finvdnci2R ststements
The financi31 statcmcnts Colltain intormation about Lymm RFC Limited as an individual company and do not
contain consolidated financial inforn]ation as the parenl of a group. The Charity is exempt under Section 399(2A)
of the Companies Act 2006 from the requlrements to prep￿ wnsolidated financial statements.
Income
All income is recognised in the Ststement of Financial Activities once the cbarity has entitlement to the funds, it
is probable that the Income will be received and the amount can b¢ measured reliably.
Donations, are reco￿lSed when the Clwity bas been noufied in writing of both ihe amount and settlement date.
In the event that a donation 15 subject to condilions that require a level of perfornwnce before the charity is
entttled to the ￿nds. Ihe income is deferred and nol reco￿lsed until either those conditions are fully met, or the
Ifilment of those conditions is wholly within the control of the clwity and it is probable that those conditions
will be fulfilled in the reporting period.
Incom¢ from government and other gra￿ts, whether 'capilal' grants or 'revenue' grants.is recognised when the
charity has entitlement to the funds. any perfornw)ce conditions attached to the grants have been mel it is
probable that the income will be received and the amount can be measured reliably and is not defe￿ed.
For legacies, entillement is taken as the earlier of the date on which either: the charity is aware that probate has
been granted. the estate has been finalised and notification has been made by the executor(s) to the Trust that a
distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in
part. is only considered probable when the anM)unt can be measured reliably and the charity has beeli iiolified of
the executor's intention lo make a distribution. Where legacies have been notified lo the charity. or the charity is
aware of. the granling of probate, and th¢ criteria for income rccognition have noi been met. then the legacy is a
treated as a contingent asset and disclosed if nNglcrial.
Intcrest on funds held OT] deposit is included when receii'able and thc amount can be measured reliably by tlie
charity. this is normally upon notification of the interest paid or payable by the Bank.
Interest received is recognised when receivable and ihe amount can be measured reliably by the charity.
Page 13
continued...

Lymm RFC Limited
Notes to the Financial St4tements- eontinued
for the Year Ended JO June 2024
AccouiYfiNG POLICIES- eontlnued
Expenditure
Liabilities are recognised as expenditure &8 S(K)n as there is a legal or conslnjclive obligation coinmilling the
¢harily to that expenditure, it is probable that a transfer of economic benefils will be required in setileinenl and
the amount of the obligation can be measured reliably. Expenditure is a¢¢ounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they bave beeD allocated to activities on a basis consistent with the use of
Governance Costs
Govemance costs comprise all costs involving ihe public accountability of the charity and its compliance with
regulation and good practice. Tbese costs include costs related to statulory audit and legal fees.
Support costs
Support costs are thosc fimctions that a&8ist the work ol thc charily buL do noi directly underLgke charitable
activilies.Support costs include back office COS￿ finance, personnel. payroll and govemance costs which support
the Charily's core activities
Tangible fixed assets
Tangible fixed assets are initt211y recorded at Cost and subsequently stated al cost le85 accumulated depreciation
and impairmcnt losses. Any tangible a&8ets carried at revalued amounts are recorded at the fair value al the date
of revaluation less and subsequent accumulated depreciation and subsequcnt accumulatcd impainnent losses.
Freehold propety
Land
Plant and machinery
Computer equlpll￿nt
2Q/o Straight line
2￿/ts Red￿Ing balance
2￿/0 Reducing balance
The freehold land and property includes land and buildings, of which the historic building cost is negligible and
in addition includes the coniinuing development Costs of the Dew club house and facilities, which on ¢ompletAon
will be depreciated.
Cash 2nd cxsh equivalents
Cash and cash equivalents are basic f￿ancial assets and include cash in hand. deposits held at call with bank.
other short-terni liquid investments with original mabjrities of three months or less, and bank overdrafts.
T8xf4tlon
The charity is exempt from corporation tax on its charitable activities.
Fund a¢counting
Unrestricted funds can be used Trn accordance with the charitable objectives at the discretion of the trustees.
Reslricled fiinds can only be used for partiwlar ￿$tricted pwposes within ihe objects of the charity. Restrictions
arise when specified by the donor or when funds are ralsed for particular restricted purposes.
Further explanation of the nathre and purw of each ￿nd is included in the notes to the financial statements.
Financiydl instruments
In Ilie application of the CoMpan￿S accounting w)licie4 the dircctots are required to makc judgements, estimates
and assumptions about the carrytng amount ofasscts and liabilities that are not readily apparent
1-he cornpany has elected to apply the provisions of Section I I 'Basic Financial InSt￿Ments, and Section 12
'Other Financial Instruments Issues, OIFRS 102 to all of its financial instrumenls.
Finan¢ial instrumenis are recognised in the COMpan￿S ststement of financial position when the company
becomes party to the contractual provisions of the inslnjmenl.
Pag¢ 14
continued...

Lynun RFC Limited
Note5 to the Finan¢ial Statements- continued
for the Year Eaded 30 June 2024
ACCOUNTING POLICIES - continued
Fioan¢lal Instruments
Financlal assels and liabilities are offset, with the nel anK)unts presented in the financial statements, when there is
a legally enforceable right lo sel off th¢ recognised amouDts and there is an inlention to settle on a net basis or lo
realise th¢ n¢t asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction
price including transaction costs and are subsequently carried at amortised costs using the effective interest
method unless the arrang¢m¢nl consliknles a financing transaction, where th¢ transaction is measured at Ihe
present value of the future receipts discounted at a market rate of interest. Financial assets classified 2S
re¢eivable wiihin one year are not amortised.
Other fRnancial assets
Other financial assets, including investments in equily instruments which are not subsidiaries, associales or joinl
VentU￿S, are initially measured at fair value, wbich is norn)ally ihe transaction price. Such assets are
subs¢quently ¢krried at fair value and the changes in fair value are recognised in the Stat¢ment of Financial
Activities, except that investments in equity instruments that are not publically Iraded and whose fair values
cannot be measured reliably are n￿nsUred at cost less impairmenL
Classification of finaDcial liabilitles
Financial liabilities and equity inst￿n]ents are classified according to the substance of the contractual
arrangcmcnts cnÉcred into. An equity instnunent is any contract that evidences a residual interest in the assets of
Ihe company after deducting all of its liabilitftes. Basic financial liabilitics. including creditors, bank loans, loans
from fellow group companies and preference shares that are ¢la5sified as d¢bt, are initially recognised at
transaction price unless the arrangement conslitutes a fll)ancing t￿￿saction, where the debt instrument is
measured at the prebenl value of thc future TeL'cipl¥ discounted at a Jnatket rate of interest. Financial liabililies
classified as payable within one year are Dot amortised.
Debt instrtunents are subsequently caffied at any>rtised cosL using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as ¢wrent liabililies if payment is due within one yeaT or
l¢ss. If lloL they are presenied as non-currenl liabilities. Trdde creditors are reco￿liSed inilially at transaction
price and subsequently measured at amortised cost using the effeclive inleresl method.
Derecognition of financial liabilitles
Financial liabilities are derecogmised when the companYs contractual obligations expire or are discharged or
can¢ell¢d.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds recetved. net of direct issue costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of
the company.
Page 15
ontinued...

Lymm RFC Lfindted
Notes to the Finaneial Statements- continued
for the Year Ended 30 June 2024
DONATIONS AND LEGACIES
30.6.24
30.6.23
Donations
629,903
39,826
INCOME FROM CHARITABLE AcfiviTIES
30.6.24
30.6.23
Activity
Clwilable
Rugby senior subscriptions
Rugby mini's and junior
subscriptions
Tennis income
AGP income
30.492
25.376
Charitable
Charitable
Charitable
57,571
16.168
14.914
40,743
4,121
18.820
119,145
89,060
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Direct
Costs
Totals
Charilable
210.891
191,082
401,973
SUPPORT COSTS
Govemance
costs
Management
Finance
Other
Totals
Charitable
126.430
3,880
50,93J
9,839
191,082
NET INCOME/(EXPENDITURE)
Net income/{expenditure) is stated after chargin￿(crediting).
30.6.24
30.6.23
Depreciation - owned assets
27.525
13,977
INDEPENDENT EXAMINER REMUNERATION
Fees payable to the charitys Independent Examiner are £3.675 (2023". £3,675).
Page 16
continued...

Lyrnm RFC Limited
Notes to the FinAncial StAtemeDts- continued
for the Year Ended 30 June 2024
TRUSTEES, REMUNERATION AND BENEFITS
There We￿ no lrnslees, remulleration or other benefits paid for neitber the year ended 31hh June 2024 nor 30th
June 2023.
Trustees, expenses
There w¢re no trustees, expell5es paid for neither the year ended 30th June 2024 nor 30th June 2023.
COMPARATIVES FOR THE STATEMENT OF FANANCIAL AcrivrriES
Unrestricted
fund
ILYCONLE AND EIYDOWMENTS FROM
Donations and legacies
39,826
Charitable activities
Charitable
89.060
Other income
65,320
Total
194,206
EXPENDITURE ON
Charitable activities
Charitable
247,668
NET INCOMEI(EXPENDITURK)
(53,462)
RECONCILIATION OF FUNDS
Tolal funds brought forward
1,074,026
TOTAL FUNDS CARRIED FORWARD
1,020,564
Page 17
continued...

Lymm RFC Limited
Notes to the Financial Statements- continued
for the Year Ended 30 June 2024
io.
TANGIBLE FIXED ASSETS
Freehold
land and
Fixtures
and
fillings
Plant aDd
machinery
Computer
equipment
Totals
COST
At l July 2023
Addition5
,827,318
125.904
119,520
16.123
2,818
4,851
7,465
1,954,507
149,492
At 30 June 2024
1,953222
135.643
2.818
12,316
2.103.999
DEPRECIATION
At l July 2023
Charge for year
66224
11.971
509
563
3,151
2.291
69,884
27.525
12.700
At 30 Jun¢ 2024
12,7(K)
78,195
1,072
5,442
97,409
NET BOOK VALUE
At 30 June 2024
1,940.522
57.448
1.746
6.874
2,006.590
At 30 June 2023
1,827,318
53,296
2,309
1,700
1.884.623
ii.
FIXED A&SET INVESTMENTS
Shares in
up
undertakings
COST LESS IMPAIRMENT
At l July 2023 and 30 June 2024
NET BOOK VALUE
At 30 June 2024
At 30 June 2023
There were no investment assets outside the UK.
The compangs investments at the balance sheet date in the share capital of companies include the following:
Lymm Beechwood Limited
Registered office.. Beechwood, Crouchley Lane. LYM￿ Cheshire. WA13 OAT
Nature of business.. Sports and recreatton club trading activities
Class of share:
Ordinary £1
holding
30.6.24
30.6.23
Aggregate capitsl and reserves
Page 18
ontinued...

Lymm RFC Limited
Notes to the Financial Statements - Continued
for the Year Ended 30 June 2024
ii.
FIXED ASSET INVESTMENTS - ¢ontAnued
30.(16.24
30.06.23
Turnover
Other Income
Cost of Sales
Adn]inistralion expenses
Finance cosls
303.114
140.449
(267.555)
{174.439)
(1.569)
294.651
51,890
(212,857)
(132.387)
{1,297)
Net profitl(loss) for the year
Represented by..
Assets
Liabklilies
75.232
(75.228)
82.168
(82.164)
Lymm G&rden Limited
Registered office.. Beechwood. Crou¢hl¢y Lane. LymnL England, WAI 3 OAT
Nature of busin¢ss: Investment of Land and Buddings
Class of share:
Ordinary £ I
holding
100
30.6.24
30.6.23
Aggregate Capital and rc5erves
Loss for the year
(i)
A2.
DEBTORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR
30.6.24
30.6.23
Trade debtors
Amounts owed by group undertakings
Other debtors
VAT
Prepayments and accrued income
22.158
61.545
9.051
94,819
3,667
23,754
1.578
5.302
89,005
132,869
Pag¢ 19
continued...

Lymm RFC Llmlted
Not￿ to the Financial Statements- Contlnved
for the Year Ended 30 June 2024
13.
CREDITORS: AMOUNTS FALLING DUE WTfHIN ONE YEAR
30.6.24
30.6.23
Bank loans and overdrafts (see note 15)
Other loans (see note I S)
Hire purchase (see note 16)
Trade creditors
Other ¢r¢ditors
Accrued expenses
34,800
5.239
10,863
752
10,941
5,180
8,314
155,325
5,476
67.775
169,115
14.
CRKDITORS: AMouKfs FALLING DUK AFTER MORE THAN ONE YEAR
30.6.24
30.6.23
Bank loans (sce note 15)
Other loans (see nole 15)
Hire purchase (see note 16)
325.000
294,801
9,958
546.264
287.172
629.759
833,436
15.
LOANS
The t¢m)s of the bank loans are:
Handelsbanken
RFU Loan
LTA Loan
Commencement Dale
Loan Tenn
0710212022
5 years
2.750/0 over
SONIA
Quarterly
5 years
01106r2022
10 years
01103r2023
10 years
Interest Rate
Interest Payment Date
Interest Only Period
Monthly
2 years
MoDtbly over 8
8 equal annual
years from June instaiments from
2024
August 2025
Repayment
In fijll on Maturity
Page 20
continued...

Lymm RFC LIn￿ted
Notes to the Flugncial Statements - continued
for the Year Ended 30 June 2024
16.
LEAStNG AGREEMENTS
Minimum lease payments under hire purchase fall due as follows:
30.6.24
30.6.23
Gross obligations r¢payable:
Within one year
Betw¢en one and five years
12.800
11.691
24.491
Finance charges repayable".
Within one year
Betw¢en on¢ a[￿ fiv¢ ￿ar5
1.937
1,733
3.670
Net obltgations repayable..
Within one year
Between one and five years
10,863
9.958
20,821
17.
SECURED DEBTS
The following secured debts are included within credilors:
30.6.24
30.6.23
Bank loans
325,000
546.264
The bank loan is secured by way of a fixed charge held over the Clubhouse and the immediately adjacent land.
Other loans. includes a loan from the tAwn Tennis Association. wbich is secured by way of a fixed charge held
over ihe land occupied by the new tennis courts.
18.
MOVEMENT IN FUNDS
Net
movement
in fi￿dS
At
30.6.24
At 1.7.23
Unrestricted funds
General fund
1.020.564
386.357
1,406,921
TOTAL FUNDS
1.020.564
386.357
1.406.921
Page21
continued...

Lyrnm RFC Limited
Notes to the Flo2n¢i*l Statements- continued
for the Year Ended 30 June 2024
18.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in Ihe above arc as follows:
Incoming
resource
Resources
expended
Movement
in fimds
Unrestrieted fuDds
General fund
788.330
(401.973)
386.357
TOTAL FUNDS
788,330
(401.973)
386.357
Comparatives for movement in funds
Net
movement
in funds
At
30.6.23
At 1.7.22
Unrestricted funds
General fund
1.074.026
{53.462)
1.020.564
TOTAL FUIYDS
1.074,026
(53,462)
1,020,564
Comparative nel movement in fimds. included tn the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
194,206
(247,668)
(53.462)
TOTAL FUNDS
194,206
(247,668)
(53,462)
19.
RELATED PARTY DISCLOSURES
Lymm Beechwood Llmlted
Lymm Beechwood Limited is a wholly owned subsidiary of Lymm RFC Limited.
A donation of £nil (2023.. £nil) was received from Lymm Beechwood Limited. Recharges of salaries and
establishment costs totalling £141.614 (2023: £54.829) were paid to Lymm Beechwood Limited during the year.
At thc year end there was an amount due from Lymm Beechwood Limited of £61.545 (2023: £57.380).
Lymm Garden Llmlted
Lymm Garden Limited is a wholly oNvned subsidiary of L￿nrn RFC Limited.
During the year a donation of £532.472 was received from Lymm Garden Limited.
At the year end there was an amount duc from Lymm Garden Limited of £nil (2023: £37,439).
Page 22
continued...

Lynun RFC Limited
Notes to the Financial Statements - ¢ontlnued
for the Year Ended 30 June 2024
19.
RELATED PARTY DISCLOSURES- continued
D H Simp$on
During the year D H Simpson (Trustee) made loan advances to Lymm RFC Limited tolalling £20,000, this was
paid on 15th March 2024. There were no lornwl teTll]s and conditions. no interest was paid in relalion to the
loan.
D H Simpson has provided a guarantee lo secure tbe bank loan lo the value of £20.000 plus interest and costs.
A W Leaeh
During the year A W Leach (Trustee) made loan advances lo Lyn]m RFC Limited iotslling £78.000, Ihis was
rcpdid on 15th March 2024. Thcrc were llo forn￿] tCTNLS dnd wndition& no intCT¢St was paid ID Telation to the
loan.
A W Leach has provided a guardntee to secure the bank loan to the value of £15.000 plus interest and costs.
20.
MEMBERS LIABILITIES
The charily does not have share capital and is limited by guarantee. In the evellt of the charity being wound up,
the maximum atnount each metnber (subscriber to the Memorandum of Association) is liable to contribule is £1.
Thcre wcrc 4 such mcmbcrs at 30th Jun¢ 2024.
Page 23

Lymm RFC Limited
Detalled Statement of Financial Aetivlties
for the Year Ended 30 June 2024
30.6.24
30.6.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
629,903
39,826
Charitable activities
Rugby senior subscriplions
Rugby mini's and junior subscriptions
Tennis income
AGP income
30,492
57,571
16,168
14.914
25,376
40,743
4,121
18,820
119,145
89.060
Other ineome
Sponsorship
Storage and parking
Miscellaneous income
Gate takings
15.856
10.243
(1,367)
14,550
28.233
11.530
17,984
7,573
39,282
65,320
Total incoTniDg resources
788.330
194.206
EXPENDITURE
Ch4ritable activlties
Sundries
Players kit and equipment
Coaching fees
Physioiherapy fees
Grounds costs
Player catering Costs
6,035
15.610
21,386
19,119
16,757
65.347
2,076
30,801
19,903
7,369
19,515
26.510
k l!
Travelltng costs
other playing expenses
Depn of freehold property
Depn of plant & machinery
Depn of fixtures & fitttngs
Depn of computer equipment
Hire purchase
12,991
24,141
12,700
11,971
564
2.291
1,979
5,531
7,886
13,169
450
357
210,891
133,567
Support costs
Management
Rates and water
Light and heat
Recharges of salaries
VAT partial exemption
414
511
141,614
(16.109)
968
54,829
16.109
126,430
71,906
This page does not forni part of the statutory financial staiemenls
Page 24

Lymm RFC Llmlted
Detailed Statement of ￿ancI¥l Activities
for the Year Ended 30 June 2024
30.6.24
30.6.23
Management
Bank charges
3.880
2.680
Other
Bat& Interest
Loan
635
50,298
574
33,442
50.933
34.016
Governance costs
Independent Examinerfs remuneration
Auditors, r¢inuneration for lion audit work
Accountancy and legal lees
3.675
962
5,202
4.319
1,180
9.839
5.499
Total resources expended
401,973
247,668
Net income/{expenditure)
386.357
(53,462)
This page does not forni part of the slatutory financial staiements
Page 25