REGISTERED COMPANY NUMBER: 10368900 (England and Wales) REGIS'I"ERED CHARITY NUMBER: 1172259 Report of the Trustees and Unaudited Finaiicial Stxtenients for the Year F.nded 30 .lune 2025 for ,ymm RFC Limited
Lymm RFC Limited Contents of the Financial Statements for the Year FJnded 30 June 2025 Page Report of the Trustees Indepeiident ExAminer's Report StAtement of FinAneial Activities BalAnee Sheet Cash Flow Statement 12 Notes to the Cnsh Flow Statement 13 Notes to the Ir InAncixl Statements 14 10 24 l)et&iled Stiitement of FinAnLial ActivitiL'S 25 10 26
Lymm RFC Limited {Registered number: 10368900) Report of the TrllStee$ for the Year Ended 30 June 2025 The Trust¢¢s (who arc a150 directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of I.ymm RFC Limited (LRL, the Charity, th¢ Club or th¢ Comp41ny) for th¢ y¢ar ending 30th June 2025. The Truslees Confimi that the Company's annual report and financial statements comply with current slatutory requirements, the requirements of the Company's governing do¢ument and the provisions of the Stalcmenl of Recommended Practice (SORP), applicable io charities preparing their accounts in accordance wilh Ihe Financial Reporting Stnndard applicabl¢ in ihe UK and Republic of Ireland (FRS 102) (effective I st January 2015). LRL was formed from ihe restructure of Lymm Rugby Football Club (a Community Amateur Sports Club). Following this reslruclure, l.RI. has two wholly owned subsidiaries, Lymm BecLhwood Liniiled {LBL, a trading entity) and Lymm (iarden Limitcd (LGL, whiGh held property in Manor Road, l.ymm, the old Manor Road Tennis Club site). OBJTr,CTIVES AIYD AcfiviTIES Objectives And aims The principal purpos¢ of the Company, as set out in Article 2 of ils Articlcs of Association, are.. {a} To promote community participation in healthy recreation by providing facilities for playing rugby football union and ollier sports. and (b) To provide and a5SlSt in providing fa¢ililics for spon, recrealion or olher leisure time OCCLipalion to those who have nccd for siich facilities by reason of their youth, age, infirmily or disablement. poveriy or social and economic circumstances or for the public al large ii) (lie interests of social WLlfarc and with the object ol. improving their ¢ondilions uf lif¢. Page I
Lymm RFC Limited (Registered number: 10368900) Report of the Trustees for the Year Ended 30 June 2025 OBJECTIVF.S AND ACTIVITIES Signifjeant #ctivities Significant activities LRL has many members with membership open to anyone interested in sports or social frllowship regardless of sex, age, disability. eihnicity, nationality, sexual orientation. religion. or other beliefs. Rugby Section LRL ulilises three full si£ed rugby pitches, incliiding one Artificial Grass Pitch (AGP) and three training areas suitable for mini rugby malchcs togelhcr with associated car parking. The Club presenily support 3 senior rugby teams, each of which competes within league structures, and mini and junior rugby agc groups from U5 10 U18. The First XV competes in Division 2 of the National Leagues, the 4th tier of the league pyramid structure in England. This is IhL highest l¢v¢l at whi¢h Ihe Club has ever compcted. In the 2024125 season the Club rinished in a liighly credible 3rd plac¢ in tlie Northern division. For the 2024125 seasoi) the Club has been allocated into the Wesl division, a decision which will place a significant travel burden on the squad, and cost on the Club, as over 4,200 miles will have 10 be travelled to fulfil the 13 league away fixtures. The Second XV continues 10 compete in the Premier division of the Halbro North-west Lcagues, whilst the Third XV competcs in the 4th tier of these leagues. Conipetitivi fixtures usually take place between Septcmbcr und May in each year on a Saturday and a Sunday, with occasional weeknight fixiiire5 iindir flood ligl)ls. Training foi. senior teams IypiLally lakes place on Tuesday and Thiirsday evenings and for niini aiid jLinior nig?by on a Sunday moriiing. Tlie pitches arc available for teams to practice on and train al other limes throughout the week. I'hc Cliib also supports touch and walking rLigby. 'rhc conslriillion of an ACJP as part of the RFU'S investment pr()gyrk)mme compleled in O¢lobcr 2019. 'fhL impact that the A(iP is having aiid will continue to have on LRL'S own rugby aclivities and thc sportinby allivilies of Ihe wider cummunily cannot bL' und¢rslated. The gliaranteed availabil ity of an oiilslandingy floodlit playing surface throiighoiit Il)e winter monihs is sonicihinLJ that Lveiy sporlsmaii and woman craves. To have Ihis available on our doorstep is a dream come true, a potential 8ame changer. The coi)slruciion of the AGP was fiiiided by the RFU, with l.Rl. conlribiiling io various aspects of the enabling works. LRL has leased Ihc AGP land tu the RFU for 30 years, eff¢¢tivcly making the A(iP a RFU facility, albeit managed by LRL. The facility is availablc to Ihc wider cominunily who can book ils IISL through the RFU'S Rugby 365 online portal. The "rent" Ihal LRL receives for Icasing Ihc land 10 Ihe RFU is 12 holirs free use of the facility each wcck. This limL is ulil ised in making the AGP available for wcckLnd matches and mid-week training for senior, mini and jlinior. and tou¢h rugby. The only way lo ensiire that Ilie AGP facility will stand the lesl of lime is for users to religioiisly abide by the I'iiles setting out correct foolwcar, aLLcss, and Ihe Ineasures lo avoid Conlaniinalion. Whilst seif-policing is undoubtedly ihe most effective way to ensiire this oiilslanding fa¢il ity endures, our volunteer gruunds team, led by Chri5 Askew, will continue lo keep a careful eye on tlie AGP condition and cnsuring that appropriale maintenance programmes are in place. Squash sectio The Squash section at Lynim is a Club on an upward trajeclory. Recent financial iiivesiment ii) the playing facililics ensures th¢ Coiirls ar¢ looked iipon a% soine of the best in the locality. Membership numbers continue lo climb which in turii has led to tl)¢ ¢liib expanding to Iliree leagLies tcan)s within the North West Counties League. The first ieam are CentlY pushing for promotion to Div 3. In addilion lo competitive Sqiiash Il)e c.liib also have a Racketball '] Lani (Sqiiash 57) conipeting in the Merseyside and Cheshire RaLkeiball League. As such Ilie Club offers very competitive Squash and Raekciball across a variely OE. formats, abilities, and geographical region. Building on the ii)creasing membership numbers a rcccnily launched jLinior section has been well received. The club offer jliniof LOaLhing optioiis for kids ranging from 5-16 years old. All coaches are appropridtcly qiialified and experienced in delivering quality aiid fiin developmental scsslQnS. Page 2
Lymm RFC Limited (Registered number: 10368900) Report of the Trustees for the Year Ended 30 June 2025 OBJFcfivES AND ACTlVI'rILs The foundation of the squash club. as with most amateur clubs. are the social members who actively turn vut with friends and fellow members to play the game of Squash or Racketball. To enhance members. experience the Club runs internal box league competitions and reserves two nigh15 a w¢¢k for Club night where members play one another on a round robin basis. l..ymm Squash has made some positive strides forward over the course of the last year and will seek lo further enhance the standard ¢ind atlracliveness of membership as we move forward5. Hockey section The Hockey section currently has 3 mcn's and 4 ladies, teams, who play in the North Wesi hockcy league. and 2 youth team8 (Badgers and B¢avers), who play ad hoc fixtures with local teams throughout the season. The games are played at Lymin High School leisure centre on 2G pitches. utilising LRI.'s "Beechwood" clubhouse as their social hub. l ennis section Followiiig LGL'S aLiiuisilioii of ihe Manor Road Tennis Club {MRTC) silc in August 2020, LRL established a Tennis section thai initially inLlud¢d the oiigoing menibership of MRTL. Throlighout 2022, plan.8 lo build four new all-weather floodlit teniiis cc)urts within the Walled Cjarden ai lJ¢¢¢hwood were formalised. Planning permission was granted, and an agreement was secured with the Lawn I'ennis Association (LTA) 10 partly fund the £375,000 project throligh a 10-y¢ar. inlerest-frcc loan of £250.000. Constrliclion began in spring 2023, and th¢ courts were officially opcned in September 2023. This dcvelopmenl will enable th¢ s¢¢tion's membership to Lontinue growing, driven by th¢ appeal ol. high-qualily facililies for adult5 ¢ind ¢hildren in our local Lommunily, along with incrciis¢d engagemenl with mcmbcrs from other LRL scclions. Currently. the .1 cnnis seciioii operates men's. ladies,. and mixed Icams competing in the WarringTtvn & District 'l'cnnis l#cagiics. As part of tl)c diversily aiid incliisivity progi'amme, walking tcnnis has also been .8uccessfully introduced. A new coaLh has been api)oinlcd, uffcriiig a range of sessions for aduli <ind .jLinior menibcrs. 'fhis has conlributcd lo a sigiiificant riSL in mcmbersl)ip, especially dn)ong jliniors, who now mak¢ lip nearly a Ihird of the club's total. Tlie courls <irc also used for social teiiiii8 tliree tinics a week and by Warrington sLhools for their competitions. All thesc sporting activities are complcmcntcd by active social cngagFemenl Ihmughoiit the y¢ar, r¢infor¢ing tl)e ('harily's role within the local commLinily and hLlping lo rai8e viial funds lo support ils 8porling objcctivL's. Public benefit The Iruslees have rcfcrred to the giiidance coniained in the ("liarity Commission's gcneral guidance on piiblic benefit when rcviLwing tlie Charity's aim and objectives and iii plunning ils fiilure a¢livities. ITJ paniciililr, the Ii'iistee8 considcr how planned activitie5 will coiitribule lo thc aims and objectives they have sel. Volunteers l.Rl,'s volunteers plsly R huge part in the success of the Charity's activities, whether participating in or 5LlPPOrting oi)-field sporting activitiL's or in leading or a55isling a programnie of nd-raiSIng activities scheduled throughout the year, siich as the annual pantomime and summer Lvcnls. In NovcmbLr 2025, the Club ivas hououred to receive notifiLalion that it had been aNvarded the King's Award for Volunteer Service {KA V%), effectively an MBE for volunteer organisations. As one of only 232 orgaiiisalions Iliroughout the UK to receive this award, the Board, Execiilive, Volunteers and Menibcrs of Ihc Club are exceedingly proiid tl)at Ihe eommilmLnl of the large niimber of volunteers un who the Cliib's existence, success and fullire ambition dcpLnds, has beei) acknowledged in such a fabiilous. publiLly visible way. ACHILVLMENTS AND PERFORMANC:E Charitable aetivities Dliring the year. LRL raised £196,887 (2024 £629,903) from donations and legacies. Page 3
Lymm RFC Limited (Registered number: 10368900) Report of the Trustees for the Year Ended 30 2025 FINANCIAL REVIEW Financial position In the year lo 30th June 2025. Ihe Charity recorded a surplus of £2.904. which compares with the previous year's surplus of £386.357. As these accounts have nol been prepared on a n501]dated basis, th¢ overall financial position of the Charity, is best understood by aggregating the results of LRL with those of ils subsidiaries l.BL and LGL. LBL undertakes the commercial a¢tivilies of the group running the clubhouse, bar, and catering and organising evenls throughout the year, all activities being organised to raise funds to support the sporting and charitable activities of LRL. In coinmon with most hospilality-orienled businesses, LBL has seen its costs increase dramatically over the past 2 years. From 2023 to 2025 LBL'S fixcd costs increased by 300/0, whilst general wage inflation of cl 00/0 over the same period has been con)pounded by increases lo the Ininiinum wage and employers, national insLiran¢c Gonlribiitions. These cost increases make il incrlasingly challenging for LBL lo generate thc levcl of surpluses that il has historically achieved. Given these challenges Ihat LBL has faced, the group has increasingly relied on other revenue streams sponsorship, donations, membership fees and other income to SLlPPOrt and expai)d ils activities. In the year to 30th June 2025, these incomc streams contributed £405,023 compared with £245,327 in 2024, and £194,206 in 2023. As not¢d earlier. LGL initially held the MRTC site iii Manor Road, l.ymm, which was sold, in February 2024 for £585,000. The surplLlS on Ihe sale of £543,003 was donated to LRL for investment baGk into ils widir dev¢lopinenl project. Tlie only ¢IGlivily of LGL in the year to 30th June 2025 has becn in Lindertaking elemen15 of tlie pre-coniinen¢emcnl work rclaling lo thL next phase of the developnieiil projecl, the conslruLtioi) of 5 detached sIde11CeS in the cllibhouse car park. It is cxpLLted that tliis work will commence in earnest bcfurc thL' cnd of Ilie currLiil finaiicial year (to 30th Junc 2026). As P<irl of Ihi.8, Ihe land to bl dcveloped is 10 be transferred Iroin LRL to LGL al a value of £960,000 the value placed 011 the l(Ind in a r¥¢¢nt valuation ut)derlaken by Savills (UK) Limilcd (Savills) kind approved by the (:liarilies C.onimission, Ihc Idnd h<iving beeii acqiiired fur a negligible amoiinl in the 1960's. This Iransaclion has not been recorded by either LRL or L(iL in the year lo 30th Junc 2025. I'hc prinlipal fiiiancial assets of the Charity are 115 land and prop¢rty. Tn November 2020. as part of an exercisc iind¢rtakcn for ils bankcrs. Handelsbanken Plc. Savill.% undertook a full vallialion of th¢ Company's property inleresls, valuing Ihcsc at £2.3m. Principal funding sources Tlie Charily's main fiinding sourLe in Ihc ycar was froni donalions, 8iibsci.iplions, sponsorship incomc, fiind raisin8 events and grants. li is anticipated Ihal these will continiie to b¢ the Charity's main sources of income in futurc pcriods. Reserves poltey "Fhe entirely of the Cliarily's reserves will be reinvested into ils faciliti¢s and suppoiling ils CLirreiil and fllture sporting Rctivilies. As a compaiiy limited by guarantee, LKL has no sharel)oldei's and has iio means to dislribute any svrpliises or rLscrves, a structure which suppor15 Iliese aims and obje¢tiv¢s. ThL Company lias hi51orically predoininanily I'elied on, 1< nd will for Ihe foreseeable fullire rely on, voliinleers lo organise and execute ils fund raising and comniercial aclivities which support the level of charitable aLtivitics that are Lindertaken as well as ¢overii)g the costs of running Ihe organisation. Cjoing concorn Tlie Trustees Consider that th¢ Charity has siifficient forecast income and available rescrves to cover the ongoing aclivities of the (:harity for thc foreseeable fiilurc. Page 4
Lymm RFC Limited (Registered number: 10368900) Report of the Trustees for the Year Ended 30 June 2025 FU'fURE PLANS For some time, th¢ I'rustccs havc actively pursucd plan5 to develop LRL'S Glubhouse and further improve playing facilitie5 for ils membership and the local community. l-his continues lo be a key objective of the Trustees. As we know only too well, progress in these sorts of significant development projects can be complex and slow. This has especially been the case when the burden falls to a volunteer group to nrAvigal¢ through complex planning and related processes. which Ihe Covid lockdown hindered further. However, progress has been and continues to be made. Following the completion ol the first 2 stages of the development project beitig the ronstriiction of the AGP and 4 state of the art tenni8 Courts - attention is now focussed on the third phase. Ihe construction of 5 detached residences in the clubhouse car park. Whilst it had been hoped (and expe¢ted) that work on this aspect of the over-ar¢hing developmcnl project would hilvc Started in early autumn 2025, challenges in satisfying Ihe pre-commencement conditions lo the development have delayed the start, which is now expected to happen towards the end of the Current financial year, with Ihc projclt Lomplcling by the end of the 2027 financial year. As with all major propcrty dcvclopments, carefLII consideration needs to be given to the range of available options, and how best to fund these, befor¢ embarking on a particular plan of action. Cjaining an understanding all the available options and how besi io proceed is a Continual focus of thc Trustccs. 'I'hcrL remain alternatives under active con8ideralion, each with dif'fer¢nt funding options, ch4llLn¥cs and solutions. lim¢ frames and seqiience of delivery. 11 is the Tru.%lee8' intention to updaiL the widcr membcrship on the preferred option in due course a.8 further information lo assist in that decision becomes available. STRIIC:TIIRE, GOVFRNANCF. AND MANAGTr,MTr:N'I' Governing document The Charity is controlled by its govei'ning dociiment, a deed of IrLtsI. and c01181ilules a limited Company, lin)iled by Filiiraiilee, a5 defined by Ilie ('.ompaiiies Acl 20U6. Charity LonstitutiDn 'I'he ('ompany is constitlltcd Linder an ArtiLILs of AssoLiation and is a rcgislercd Lharity nuniber 1172259. Org#ni$atlonul struetur¢ 'I'he maiiagemenl of Ihe (.'harily is the responsibilily of tlie Trustees who &rL' L,lecl¢d LindLr th¢ l¢rms of the Artiilcs of As8ocialion. All TrusiL'Ls arc voliinlccrs. I"hL 'I'riislccs constitutc J)ircctors of LIiL for the purposes of the (.'onipanies Act 2006 and ari I'rust¢¢s of th¢ Charity for th¢ purposes of the Chariiies Act 201 Tlie Exccutive, whilh ¢onipri5¢s Ihc Ch<iirn)an, 'I'rea511rer and Secrelary, make Ihe day-10-day decisions for (he Charity but Ihc slratLgviL direction and niajor decisioiis are agreed and ratified by tlie Trustees. Tli¢ Exe¢LIliv¢ 15 appoiiit¢d, oi. re-appoint¢d, 1< iinually by Ihc ni¢niber5hip. Relnted parties l.Bl., Ivhich was established on 14th March 2017, is a I'egi5tered company limited by shares and 15 R wholly owned subsidiary of LRL. Ai tlie end of each fii)Ill)cial year l.BL will doiiale an Lippropriale level of any surplu5 to LRL. LGL. wliich was e8l&blished ()n 15th Septeniber 2016, is Il r¢gisl¢red company liniited by sliares and is a ivholly owned subsidiary of LRL. L(iL acqiiired the MRT('. site li) Augu8120211 which it sold in February 2024, donating ihe surplus on Sale to I,Rl.. I.GL Nvill now be the vehicle for the nexl phase of Ihe development project. Page 5
Lymm RFC Limited {Registered number: 10368900} Report ofthe Trustees for the Year Ended 30 JUJJC 2025 STRucfuRE, GOVLRNANCE AND MANAGEMEIYT Risk managemenl The Trustccs acknowledge their responsibility to id¢ntify. assess and manage risks whiGh they do in conjunction wilh the Executive. The thre¢ main risk areas, together with the Steps taken to mitigate these risks are as follows.. Safeguarding There is a regularly reviewed safeguarding policy in place. All individuals with direct contact wilh vulnerable adults and children have had appropriate training and DBS checks. An appropriat¢ly trained and experienced Safeguarding Officer is in place. All age groups have multiple coaches and training is delivered by more than one coach. Appropriate coach education courses are run and participated in by coaches. Ability to generate suffJcien¢ incom¢ Over many y¢ars, the Charity has built an outstanding record of organisii)g su¢¢essfiil fundraising events and delivering othcr fiindraising initiatives. The Charily will continue to organis¢ such events and Plirsue similar initiatives. 'rhe 'l"rLlStees continue to cxplore opponunitils to build increnienlul reveiiue streams. In recent years this has resulted in revenue from caravan storage and looking forward, the further ulilisation of the Charily's ass¢is to generalc increniental reveniies ar¢ likely to be explorcd. Cost5 are carcfully managed and Controlled so that the Coinpany conliniics to operate within ils means. Thei'e 15 a fo¢iis on biiilding Slifficient reserves. Ilealth aiid smfety All Irainingi 5cssions al'e covercd by al least 2 coachcs. Pi'ofessionally qLialified niedic¢il staff allend trainiiig and senior riigby mal¢l)es. Appropriate fir8t aid Iraining is provided 10 coaches andlor parLnl helpers iii eaLh age group. 'I"he cllibhouse .8iles Iwo dcfibrillators. All rclevanl voliinleers arc Irained lo delivLr coacliing lo ali appropriate slandard. A risk assessment is cai'ried out by coaches b¢fore coaching begins. All aclivilics are carried oiit in suitable locations for the activity. Curr¢nt law8 and regulations are ¢oniplied with. Monitoring and reporting procedures are in place. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 10368900 (England and Wales) Registere(I Charity number 1172259 Registered office clo Lymm Rugby Footlball Club Beechwood, CrouLhley Lane Lymm Chcshire WA13 OAT Page 6
Lymm RFC Limited (Registered number: 10368900) Report of the Trustees for the Year Ended 30 June 2025 Trustees J P Cartwright Retired A W Leach Partner D H Simpson c.ompany Direclor M J P Prilchard Retired A J Wright Relired R J C Johnson Retired IndependeDt Examiner Voisey & Co LLP Chartered Accountants 8 Winmarleigh 8treet Warrington Chcshire WAI IJW Approved by order of the board of trustees on and signed on its behalf by: A W Leach - 'I'i'ustcc Page 7
Independent Examiner's Report to the Trustees of Lymm RFC ljimited (Registered number: 10368900) Independent eXmIner'S report to the trustees of Lymm RFC Limited ('the Company,) I report to the charity trustees on my examination of ihe accounts of the Company for the year ended 30 June 2025. Responsibilitics and basis of r¢port As the charity's trustees of the Company {¢ind also its directors for the purposes of company law) you lire responsible for the preparation of the accounts in accordance with Ihe requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audiled under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounls as Caled out under Section 145 of the Charities Act 2011 ('thc 201 l Act'}. In carrying out my examination I have followed the Directions givcn by the Charity Commission under Section 145(5) {b) of the 201 l Act. Independent exAminer'$ $tgtement Since your charity's gross income exceeded £250,000 your exaininer must be a member of a listed body. I can confimi that I am qualified lo undertake the examination because l am a member of Ihc Inslitute of Chartered Accountants in England and Wales. which is one of the listed bodies. have completed my ¢xamination. I confirm that no matters have Come to my attention in connection with the examination giving me cause to belicve: accounting records were iiol kept in resp¢¢t of the Company as required by Section 386 of the 2006 A¢l' or the accounts do nol ac¢ord with those records. or the accounts do not cumply with the accounting requirenicnls of Section 396 of Ihc 2006 Act other than any I'equiremcnt th< the accoiinls give A trLie and fuir view which is not a matter Considered as parl of an independeiit examination. or the aicoiinls hdV¥ not been prepared in aLcordaiice wilh the method5 and prii)ciples of the Stalcmenl or Recommended Practice for ¢iicoiinlin&F and reporliiig by charilic5 Impplicable lo chariliLs pr¢p<iring their accounts in accordancL Wlth IhL Financial Reportiiig Siandmrd applicable in the UK and Republic ol, Ireland (F.RS 102)). I havc Loncei'iis and liave coii)e across nu other niallers in conncction with the exaniinalion lo which allenlion 5hoiild bc drawn in this reporl in ordei. lo enablc a proper ui)der81anding of Ihc acunt$ lo be reached. Hayley Jardine BFP ACA Voi5ey & Co LLP Chartered Accounlanls 8 Winmarleigh Street Warringlon Cheshire WAI IJW Datc.. 13 March 2026 Page 8
Lymm RFC Limited Statement of Financial Activities (IncorporAting #n Ineome and Expenditure Aeeounl) for the Year Lnded 30 June 202.5 30.6.25 lJnreslri¢ted nds 30.6.24 Total funds Notes INCOML AND ENDOWMEN"I'S TrROM Donations and lega¢i¢s 196,887 629.903 Charitoble activities Charilablc 168.946 119.145 Other income 77.190 39.282 Total 443,023 788,330 I XPENDI'I'URE ON ChiritAbl¢ #¢tivities CharilAble 440,119 401,973 NET INCOME 2,904 386,357 RLCONC:ILIA'I'ION or FUiYI)S Total flind5 brought forward 1,406.921 1,020.564 TOTAL Tr"UNI)S (.'ARRITr:D F()RWARI) 1,409,1125 1,406,921 The note5 form part of these financial 5tatenienls Page 9
Lymm RFC Limited (Registered number: 10368900) BAlance Sheet 30 June 2025 30.6.25 Unrestricted nds 30.6.24 Total funds Notes FIXED ASSETS Tangible assets Investments 10 2,016,193 2,006.590 2,016,198 2,006,595 CURRENT ASSETS Debtors Cash at bank 12 81.970 16,571 89,005 8,855 98,541 97,860 CRF.DITORS Amounls fallin& due witliin onc year 13 (123,043) (67.775) NET CURRENT ASSE'I'S (24,502) 30,085 TOTAI, ASSF.T,% LESS CURRENI, LJAIIILITI E. 1,991.61)6 2,036,680 CREDITOIIS An)oiints falling? duc after more Ih¢in one year 14 {581,871) (629,7591 NE'I. ASSETS 1.409.825 1,406,921 FUNI)S Unr¢siricled funds 1.409,825 1,406,921 TOTAL PUNDS 1,40C),825 1,406,921 The charilablc conipany is enlitled to exemption from Rlidil under Section 477 of the Compani¢5 Act 2006 for the year ended 30 June 2025. The meinber5 have not reqLiired the company lo obtain an alidil of its financial stalemenls for the year ended 30 June 2025 in accordance with Scclion 476 of the CompaniLS Act 2006. The trustees acknowledge their responsibilities for (a) ensiiring thai the Lhdrilable company keeps acuounling records that comply with Sections .186 and 387 of the Compdnies Acl 2006 and preparing finai)cial sldlemenls which give a truc and fair view of the slate of affairs of the charitable coiiipaiiy as #t tlie eiid of Ldch financiiil year and of ils surpliis or defi¢it for each financial yemr ii) accordance wilh Ihe rcqiiirLments of Sections 394 and 395 and which otherwise comply ¥viih the reqiiirements of the Coinpanies Act 2006 relating lo financial staleinenls, so far as applicable lo the charitable company. (b) The iiotes forn) part of Il)ese finaiicial stalenienls Page 10 coiiliniied..
Lymm RFC Limited (Registered number: 10368900) Bgl#nce Sheet- continued 30 June 2025 These financial statements have been prepared in accordance with th¢ provisions applicable to charitable companies subject to the small companies regime. The financial sl¢lt¢mcnls were approved by Ihe Board of Trustees and authorised for issue on and were signed on its behalf by: 10 th-lthL A W Leach - Trustee Impson - 'l-rusle The note5 foriii part of these financial statemeiits Page 11
Lymm RFC Limited Cilsh Flow Statement for the Year EDded 30 June 2025 30.6.25 30.6.24 Notes Cash llows from operating aetivities Cash generated from operation5 Lnlerest paid Interest element of hire purchase payments paid 173,637 (26,631) 366,730 (50,933) (1.937) (1,979) Net cash provided by operating activities 145,069 313,818 CAsh flows from investing aetivities Purchase of tangyible fixed assets (53,049) (149.492) Net cash used in investing activities (53,049) (149,492) CAsh flows from fln#ncing Activities New loan5 in year Loan repayments in y¢ur 20,821 (216,710) (49,504) Nct casli used in financing activities (49.504) (195.889) Change in cash and cush equivAlents in the reporting period CAsh find L'Ash equivxlents At the beginniiiR of the reporting period 42,516 (31,563) (25,945) 5.618 Cash llnd cAsh equivalents llt the end of the reporting period 16,571 (25,945) The notes foi-iii pai'l of Iliese fiiiancial slalenienls Page 12
Lymm RFC Limited Notes to the Cash Flow Statement for the Year Ended 30 June 2025 RLCONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERA'I'ING AC'fiVI'fiES 30.6.25 30.6.24 N¢t income for the reporting period (as per the S¢Atement of Financial Activities) Adjustments for: Depreciation charges Inlerest paid Interest element ofiiire pur¢hasc and finance lease rental payments Amounts duc from group undertakings Decrease in debtors Increasd{dcGrease) in creditors 2,904 386.357 43,446 26.631 ,937 (11.236) 8,271 101,684 27,526 50,933 1,979 33,274 10,590 (143,929) Net cash provided by operation.s 173,637 366,730 ANALYSIS OF CASH AND CASH EQUIVALENTS 30.6.25 30.6.24 Noti¢¢ dLposils (less Ihaii 3 monlhs) Ovcrdrafts included iii bank loans and overdrafts falling due within oiie year 16,571 8.855 (34,800) otul Lash and cash equivalents 16,571 {25,945) ANALYS1¢¥ OF CIIANGF'S IN NTr.'I' DEB"I' Al 1.7.24 Cash flow AI 30.6.25 Iyet CAsh (,'asli 411 bank Bank ov¢rdraft 8,855 (34,800) 7.716 34,800 16,571 (25,945) 42,516 16,571 l)ebt Fiiiance lenses Debis falling due wiihin l year Debis falling due after l year {20,821) (5,239) (619,801) 11,242 (31.356) 37,930 (9,579) (36,595) (5111,871) {645,861) 17.816 (628.045) TotAI (671,806) 60,332 (611,474) The notes form part of these fiiiancial statements Page 13
Lymm RFC Limited Notes to the Financial St¢ement5 for the Year EDded 30 June 2025 ACCOUNTING POLICILS Basis of preparing the financial statements The financial slalemenls of the charitablc company, which is a publi¢ benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities.. Siatcment of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalements have b¢cn prepared under the historical cost convention, with the exception of investments which are included al market value. The financial statemcnls are prepared in sterling, which is the functional currency of the Company. Monetary amounts in ih¢se financial stafrm¢nls are rounded to tlie nearest £. The charitable company has laken advantage of the followit)g disclosure exemptions in preparing these financial statements, as pemitled by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the reqLiir¢meiil of paragraph 3.17(d)' the reqLiircmenlS of par&igir4iphs 11.42, 11.44, 11.45, 11.47. 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and I1.48{c); the requirements of paragraphs 12.26, 12.27. 12.29(a}, 12.29(b) and 12.29A. Preparmtion of consolidated finnciAI stntements Tlie fintincial slalenicn15 ¥01)iaiii iiifornialion abolit Lymni RFC. Limilcd tis an individual compRliy and du not contain coi)solidaled fin<ineial inforii)ation as the parent of a group. 'I'he charity is cxcmpt undei. Scclioii .31)9(2A) uf the Coinpanies Aci 2006 from the I'eqiiiremenls to prepare consolidated finuncial slatements. Income All income is recogniscd iii the Stalemenl of Finai)cial Activitie5 oncc thc charity has cnliilement lo thc fiind8, it is probable Ihal tl)e inconic will be received and the amount C¢in be nieasur¢d reliably. t)onaiions, ar¢ recognised wlicn the Charity has b¢en iiolified in ¥vriting of both the amolinl and seltlemenl dale. In thc event that a doiiatiort is subjc¢t lo conditions that require a level of performanLe before the Charity is entitlcd to the fund5, th¢ income is dcfcrred aiid not rewgnised Lintil ciiher tliose condilions are fully niet, or Ihe fulfilment of those coiidiliony is wholly wiihin the control of the charily and il is PlDbable that those conditions will be fulfilled in the rLporling period. Income from government and other grants, whether 'capit<il' grants or 'revenue' gran15,is recogiiised when the charity has enlitleinenl to the fiiiids, any perfonnance condilioiis alta¢h¢d lo Il)e grants have been met, it is probable that the incume will be received and Ilie amount can be measured reliably and is not deferred. For legaLies, entitlemenl is taken a.8 the emrlier ol. Ihe dat¢ on which eiihcr.. the charity 15 aware tlial probmte has been granted, the estate has beei) finalised and nolificaiion has been made by the ¢xe¢iilor(s) to the Trust Ihal a distribution will be made, or when a distribution is rcccived from th¢ estate. Receipt of a legacy, in whole oi. in parl, is only considered probable when the amount can be measLired reliably and ihe cl)arity has been notified of the exe¢ulor's inlcnliun lo make a dislribution. WhcrL legacies have been nolificd to the charity, or the cl)arily is aware of the granting of probate. and IhL criteria for inconie recognition have not been met. theii the ILgacy is a Irealed as sk conlingenl asset and disclosed if material. Inlerest on funds held on deposit i.s included when receivable and the amoiinl can be measiired reliably by the Charity; this is noi'mally iipon notilicalion of the inlerc5t paid or payable by the Bank. Intcresl received is recognised when rcceivable and the amDunl can be nieaslired reliably by the charity- Page 14 continiied...
Lymm RFC Limited Notes to the Finaneial statements- eontinued for the YeAr Lnded 30 June 2025 ACCOUNTING POLICIES- continued Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, il is probable that a Iransfcr of economic benefits will be required in settlement and the amount of the obligalioii can be measured reliably. Expenditure is accounted for on an accruals basis and has bcen Classificd under headings that aggregate all cost relalcd to the Galegory. Where costs cannot be directly attributed to particular heading5 they have been allocated lo activities on a basis consistenl with the use of resoiirces. Governance costs Governance ¢osls coinpri5e all Gosts involving ihe public accounlability of the charity and ils compliance with regulation and good practice. These costs include costs related io slalulory audit and legal f¢¢s. Support costs Siipport COSIS arc thosc functions that assist the work of the charity but do not directly undertake ¢harilable aclivities.support costs include back office costs, finaiice. personncl, payroll and governance costs which support the Charity's core activities Tangiblc fixed Assets Tangible fixed assets are initially rcLordcd at cost and siibsequently stated at cost l¢ss ai¢umulalcd depreciation and impairm¢nt 1055cs. Any tlingible as5e15 carried ai revaliied amolints arc recordLd al thc fair value al ihe date of rcvaluation less and subsequent accliinulaled depreciation and subsc(iiicnt accumulated impairnienl losses. rrcchold propeity &ind )lanl and machii)ery (.'oinpLIILr L(iuipinLnl 2f/lik Straight linc 200/0 Reducing) i)alance 200/0 Reducing b<ilan¢c The freL.liold land and propcrty incliides land and biiildingjs. of which thc hisloriL buildingT Cost is negligible and in ¢iddition incliides the continuing developineiil co8ls of the new club hous¢ and facilitie8. whicli on coinpl¢tion will be dcpre¢ialed. Cash And cash equivAlents Cash and cash equivalents are basic financial assets and includc cash in hand, deposils held al call with bank, other short-lerni liquid inveslinenls witli original InatLiriti¢s of three months or less, and bank overdrafts. Taxation The charity is exempl from Corporation tax on 115 charitable activilies. Fuiid accounting UnrLslriLtLd fiinds can bc used in accordance with tlie chai'itable objeciive5 al the discretion of the trustees. Resti'icled funds eaii 01)ly be used for particular restricted piirposes williin tlie objects of the Lharily. RL'slriLlions arise when SPLLifiLd by IhL donor or when fuiids are i'aised foi. particiilar restricted purpose5. I'iirther explanLtion of the i)ature and purpose of eacl) fund is included in Ihe noles lo the financial slalcmLnl5. FinaDeial instruments In thL appliLalion of the company'8 aecounting pnlicie%, the directors are reqliired lo make jiidgemenls, eslimales and assumptions about ihe cai'rying amount of dSSLts aiicl l idbililics that are iiot readily apparent The compaiiy has eleuted lo apply Ilic provisions of SLction I I 'Basic Financial Insti'uments, and Section 12 '0iher l. inancial Instriiments IssLies' of FR% 102 to all of ils financial inslrlimeiils. Page15 eontiniied...
Lymm RFC Limited Notes to the Financial Statements - continued for the Y¢ar Ended 30 June 2025 ACCOUNTING POLICIES - continued Tr'inAnciAI instruments Financial instruments a recognised in the company'5 Statement of financial position when ihe company be¢omes party to the conlrdctual provisions of the instrnment. Financial assets and liabilities are offset, with the nel amounts present¢d in the financial statements, when ihere is a Icgally enForceable right to set off the recogniscd amounts and there is an intenlion to settle on a net basis or to realise the nel asset and settlc the liability simultaneously. BASIC finAncial assets Basic financial assets. which include debiors and cash and bank balances, are initially measured al transaction price inclLiding transaction costs and are subsequently carried at amortiscd cosls using the effective interest meihod unless the arr¢ingcmcnt Constiiules a financing transaction, Whe the trai)saclion is measured at the prcscnt value of the fuiure receipts discounted at a markel raie of interesl. Financial assets classified as receivable within one year are not amortised. Other financial Assets Other financial assets, including invcstments in equity instruments which are not subsidiaries, asso¥iat¢s or joint ventiires. are initially measurcd al fair value, whilh is normally Ihe transaction price. Sii¢h ass¢ls Rre subsequcntly carried al fair vali1¢ and the clianges in fair vallie are recognised in the Stalenienl of financial Activities. ¢x¢¢pl that investmen15 in eqliily instruiiienls Ilial arc not publically traded and wliose fair valiies cannot be measlircd reliably are measiired al cosi less impairment. C.InssificHtioii of fin#nciiil liAbilities Fii)Ilneial liabilities and eqiiily inslrumcn15 are cla.qsified accordingy to the subslancc of the ¢onlraclual ari'angemenls entered into. An cqiiily inslrunienl is any contract tl)al evidences a residlial iiilerest in the assets of the compdliy after deducting all of ils li<1bililies. Basic financial liabilitie8, iiicILidingi creditors, bank loans, loans froiii fellow group companics ai)d preference sharLs that are classified as debt, are iniiially recogiiised at Iransaclion price unless the arrangcmLnl constitutes a financing, Iransaciion, wher¢ the debi inslrument is mea8ured at the present value of the rullire receipts discounted at a market rate of interest. FinanGial liabilities classified as payable within one year arc nol amortised. Debi instruments are subseqliently carried al amortised cost, Iisin8 tlie effective inierest rale meihod. Trade ci'editors arc obligations to pay for goods or serviccs that have been acqliired in the ordinary ¢oiirse of blisiness from Slippliei's. Amounts payable al'e classified as current liabilitie5 if payment is due wiihiii one year or less. If not, they are presented as non-curreiit liabilities. Trade creditor5 are recognised initially al transaction price and subsequently measured at aniortised cost using the effcclive interest method. Derecognition of financial liabilities rinancial liabilities are derecognised when the company's conlractiial obligations expire or are discharged or cancelled. quity instruments Eqiiity instrlimenls iSSLied by Ihe compai)y are rccordLd al the proceeds received. i)el of dirLLt issue costs. Dividends payable on eqiiity ii)strumenls arL recogiiised as liabilities once they are no loiiger al the discretion of Ilie company. Page 16 continiied...
Lymm RFC Limited Notes to the FinaneiAI Statements - continued for the Year Ended 30 Jun¢ 2025 DONATIONS AND LEGACIES 30.6.25 30.6.24 Donations 196,887 629.903 INCOME FROM CHARITABLE ACTIVITIES 30.6.25 30.6.24 Aclivity Charitable Charitable Charitable Charitable Membership subscriptions Tennis income AGP income Grants 90,518 23,147 17,281 38,000 88,063 16,168 14,914 168.946 119.145 Grants received. included in thc above, are as follows; 30.6.25 30.6.24 RFU Ele¢triLily supply upgrade 38,000 CHARI'I'AIILE ACTIVITIF.S COS'13 Siipport Lusts (see nol¢' 5) L)irecl Costs Totals Charitable 256.266 183,853 440,119 SUPPOR'I. COSTS Governance cosls Maiiag¢n)¢nt Finance Oihcr 1'otals Chariiable 148,322 1,706 26,631 7,194 183,853 ]YET INCOMLI{LXPENDITURF.) Nel incomLllcxpendilure) 18 slated after ¢hargingl(crediling): 30.6.25 30.6.24 Depreciation - owned assels 43.446 27,525 Page17 oiiliniied.
Lymm RFC Limited Notes to the Tr inancial Statement5 - continued for the Year Ended 30 June 2025 INDLPEI NDENT EXAMINER REMUNERATION Fees payable to the Gharity's Independenl Examin¢r are £4,750 (2024- £3.675). TRUSTEES, REMUNERATION AIYD BENEFITS There were no trustees, remuneration or other benefits paid for neither the year ended 301h June 2025 nor 30th June 2024. Trustee$, expenses Therc were no trustees, expenscs paid for neither the year ended 30th June 2025 noi. 30th June 2024. COMPARAI'IVES FOR THE STATLMENT OF FINAIYCIAL ACTIVITIES Unrestricted nds INCOME AND ENDOWMENTS FROM Donations and l¢gacies 629,903 Chiritable aetivitles Charitable 119.145 ()Iher income 3C),282 TotAI 788,330 Tr'.XPENDI'I'URC I)iY ChAritable activities Charitable 401,973 IYL'I. INCOME 386,357 RECON(.'ILIA'fioN OF FUNDS Total fLinds bi'ought forward 1,020,564 TOTAL Tr'UNDS CARRIED Tr"ORWARD 1,406,921 Page 18 coiitinued...
Lymm RFC Limited Notes to the Fin*ntial Statements- continued for the Year Ended 30 June 2025 TAIYGIBLL TrIXED ASSETS Frechold land and property Fixturcs and fittings Plant and machinery Computer equipment lotals COST Ai l July 2024 Additions 1,953,222 9,438 135.643 2,818 42.195 12,316 1,416 2,103.999 53.049 At 30 June 2025 1,962,660 135.643 45,013 13,732 2,157.048 DEPRECIATION At l July 2024 Charge for year 12,700 21,213 78,195 11,490 1,072 7,416 5.442 3,327 97,409 43,446 At 30 June 2025 33,913 89,685 8,488 8,769 140.855 NTr'T BOOK VALUTr. At 30 June 2025 1.928.747 45,958 36,525 4,963 2,016,193 AI 30 June 2024 1,940,522 57.4411 1,746 6,874 2,006,590 FIXTr:I) ASSF.T INVES'I'MF.NT ShRre8 in groLIP Lll)dert¢ikings C(),¢i'l' LESS IMPAIRMEIY'I. At l July 2024 and 30 Jui)e 2025 NF.T BO()K VAI,UTr, At 30 June 2025 AI 30 Jiinc 2024 'I'hei'e were no investment a8setS OLilside the UK. 'I'he company'5 inve5tmei)Is al the balance sheet date in tlie sl)are capital of Lompanies incliidc the following.. Lymm Beechwood Limited Regislered office.. Fle¢chwood, Crolichley Lane, l.ymm, (:he8hire. W A13 OAT Naliire of bii8ine8s: Sports and recreation club ti'ading autivilies Class ol. share- l)rdinary £1 holding 100 30.6.2.S 30.6.24 Aggregate capital and reserves Page 19 conliiiiied.
Lymm RFC Limited Notes to the fi ini4 ncial St#temenls- Continued for the Year Ended 30 June 2025 ii. FIXED ASSET INVESTMENTS- ¢ontinued 30.06.25 30.06.24 Turnover other Income Cost of Sales Administralion expenses Finance costs 391,891 142.434 (359,067) (173,587) {1,671) 303.114 140,449 (267.555) (174,439) (1.569) Net profitl(loss) for the year Reprcsented by: Assets Liabilities 92,381 (92,377) 75,232 (75,228) Lymm Girden l•imited Regislered office.. Beechwood, Croulhlcy Lane. Lymm, I'ngland, WA13 OAT Ndllire of busii)ess'. Investnienl of Land aiid 13iiildings Class of share.. Ordinary £1 holding 100 30.6.25 30.6.24 Aggregate capital and reserves Loss for the yeai- 12. DLBT()RS: AMOUNTS FALLING DUTr; WITIIIN ONF. YTr;AR 30.6.25 30.6.24 Trade dcbiors Anivun15 owed by group undcrlakings VA'I. 10,499 62,781 22,158 61,545 Prepaynienls (ind accrued incoine 8,690 81,970 89,005 Page 20 continued...
Lymm RFC Limited Notes to the Financial Statements- continued for the Year Ended 30 June 2025 13. CRF.DITORS: AMOUN'I'S Tr"ALLING DUE WITHIN ONF, YEAR 30.6.25 30.6.24 Bank loans and overdrafts (see note 15) Other loans (see note 15) Hire purchasc (see note 16) Trade creditors VAT ()Iher creditors Ac¢rued L'xpenses 34,800 5.239 10,863 752 36,595 9,579 752 8.570 62.245 5,302 10,941 5,180 123,043 67,775 14. CRTr:I)ITORS: AMOUN'I'S Tr'ALLING DIIE AFTER MORE TIIAN ONE YEAR -30.6.25 30.6.24 Bank loans (see note 15) ()ther loai)s (sc¢ note 15) Flire purcliase (see notL 16) 325,000 256,871 325.000 294,801 9,958 581,871 629,759 15. ,OANS The terins of thc b¢ink loans are.. I landclsbanken Rl.'U Loan LTA lA)an ("ommei)¢cm¢nt l)ale Loan TLrm Inlere81 R¢lt¢ Inleresl Paymenl Date In1¢51 Only Period 0710212022 5 y¢ars 2.750/0 over SONIA Qii¢lrtcrly 5 yeai's 0110612022 10 years 0110312023 l O years Monthly 2 years 8 eqiial anniial in51almenls froin Augusl 2025 Monthly over 8 years from Jiing 2024 Repayment In full un maliirity Page21 contiiiiied...
Lymm RFC Limited Notes to the Financial Statements - continued for the Year Ended 30 2025 16. LEASING AGREEMENTS Minimum lease payments under hire purchase fall due a5 follows: 30.6.25 30.6.24 Gr05s obligations repayable.. Within one year Between one and five years 11,312 12,800 1.691 11,312 24,491 Finance chargc5 repayable: Within one year Between one and five years 1,733 1,937 1,733 ,733 3,670 Nel obligations repayable.. Withii) one year Between oiie and five years 9,579 10.863 9,958 9,579 20,821 17. STr.CURED I)EIJTS The followin8 securcd debts are iiicluded within creditors.. 30.6.25 30.6.24 Bank loans 325,000 325,000 The bank loai) is securcd by way of a fixed charge held over tlie Clubhouse and the immediately adjacent land. Other loan5. includes a loan from the Lawn Tenni5 A550ciation, which 15 5eciired by way of a fixed charge held over the land OCCLipied by the new tennis couris. Page 22 continiied...
Lymm RFC Limited Notes to the Fin4nci#l Statements - eontinued for the Year Ended 30 June 2025 18. MOVF,MKNT IN FIINDS Nel movement in funds At 30.6.25 At 1.7.24 Unrestricted funds General fund 1.406,921 2,904 1,409,825 TOTAL b UNDS 1,406,921 2,904 1,409,825 Net movement in funds, included in the abovc arc as follows: Inconiing resources Resources expended Movem¢nt in funds Ilnrestricted funds General fund 443,023 (440,119) 2,904 '1'0I'AI. FIINDS 443,023 {440,119) 2,904 C'omparatives for movement in funds Net movement in flinds At 30.6.24 At 1.7.23 ljnrestricted fiind$ Qieneral fund 1,020,564 386,357 1,406,921 'ro'rAL FUNDS 1,020.564 386,357 1,406,921 Comparative nel movenient in fiinds, incliided in tlie above are as follows.. InLoming resoiirce5 Resources expended Movem¢nl in funds Unrestricted funds General lund 788,330 {401,973) 386,357 TOTAL fuNDS 788,330 (401,973) 386,357 Page 23 continiied...
Lymm RFC Limited Notes to the Financial Statements- continued for the Year Ended 30 Jun¢ 2025 19. RELATFD PARTY DISCLOSURES Lymm Beechwood Limited Lymm Beechwood Limited is a wholly owned subsidiary of Lymm RFC Limited. Recharge5 of salaries and establishment costs totalling £l42,434 (2024: £141,614) We paid lo Lymm Beechwood Limited during the year. At the year end there was an amount due from Lymm13eechwood Limited of £62,781 (2024: £61,545). Lymm GArden IJimited Lymm Garden Limited is a wholly own¢d subsidiary of Lymm Rl.'C Limited. Al the year end there was an amount due from Lymm Garden Limited of£nil (2024: £nil). D H Simpson DLlI'ing the year D I I Sinipson (Trlisiee) made loan advancis to Lymm RFC Limited tolalling, £55,000, Ili18 was still outslanding at the yeai. end. Tliere were no formal terms and conditions, no inieresl was paid in relation to thc loan. D I I Simpson has provided a guarantee to secure Ilie baiik loan lo the value of £20,000 plu8 interest and costs. A IV Jjellch A W l.cacl) has provided a gLiaranlee to SCCLirL' the baiik loan lo the value of £15,000 plus inlei'est and costs. 20. MTr,MIIP,RS I,IABILITIE. "I'he ¢harity doeq nol liav¢ share capital and is liiniled by guaraiilcL.. In the evenl of the charity bLin&F wound up, Ihe maximiim amolinl each meinber {SLibscriber lo the McmorandLim ol. A8so¢iation) is liable to contribule is £1. T'h¢rc wei'e 4 such nienibers al 30th Jiine 2025. Page 24
Lymm RFC Limited Detailed Statement of Financial Activities for the Year Ended 30 June 2025 30.6.25 30.6.24 INCOME AND ENDOWMENTS Donations And legacies Donations 196,887 629,903 Charitable aetivities Membership 511bscriplions Tennis income AGP income Grants 90,518 23,147 17,281 38,000 88.063 16,168 14.914 168,946 119,145 Other inLome Sponsorship Slorlige and parking Miscellaneous incomc Galc takings 24,285 19.151 19,635 14,119 15,856 10,243 (1,367) 14,550 77,190 39,282 I'otAI incoming resources 443,023 788.330 EXPENDITIJRE CharitAble #ctivitie8 Social medi3 and sponsorship mana&yLmLnt Sundries Pl¢iyLrs kit and cqiiipment Coaching fccs Phy5ioiherapy fccs Ground5 Costs Playcr Latering costs Travclling costs Other playing expenses Depn of freehold properly r)epn of plant & Inacliineiy Depn of fixlurLs & fittings Depn of coniputer eqiiipment I lire purchasc 9.770 5,671 31,051 30,002 10,805 1 (),702 64,775 15,501 26,606 21,213 11,490 7,416 3,327 1,937 6,035 15,610 21,386 19,119 16,757 65,347 12,991 24.141 12,700 11.971 564 2,291 1,979 256,266 210,891 Support costs Management Rates and water Carricd forward 605 605 414 414 This page does not form part of the slalulory financial slalemenls Page 25
Lymm RFC Limited DetAiled Staten)ent of FinAneiAI Aetivities for the Year Ended 30 June 2025 30.6.25 30.6.24 Management Ilrought forward Light and heat Recharges of salaries VAT partial exemplion 605 414 511 141.614 (16,109) 142.434 5,283 148,322 126,430 Finance Bank charges 1.706 3.880 Other Bank inl¢rest Loan 1,736 24,1195 635 50,298 26,631 50,933 Governnnce costs IndepLndent '.xamincr's rLmLineration Auditors, remuneration for non aLidil work Accounlancy aiid legal fees 4,750 2,444 3,675 962 5,202 7,194 9,839 Total resources expended 440,119 401,973 Net income 2,904 386,357 This page does not forni pat1 01 the stRtLiloiy fiiiai)cial slalen)enls Page 26