2022-03-31-accounts

INDEPENDENT EXAMINER'S REPORT	Page 11
STATEMENT OF FINANCIAL ACTIVITIES	Page 13
STATEMENT OF FINANCIAL POSITION	Page 14
NOTES TO THE FINANCIAL STATEMENTS	Page 15

							Total	Total
							Fund(s)	Fund(s)
				Unrestricted	Restricted	Designated	31March	31March
			Note	Fund(s)	Fund(s)	Fund(s)	2022	2021
Income and endowments	from:
Donations and Legacies				23,487	5,724	555	29,766	121,535
Charitable Activities				53,865			53,865	49,479
Other Trading Activities				56,677			56,677	16,597
Investments and Interest
Other Receipts				28,493			28,493	18,237
Total income				162,522	5,724	555	168,801	205,848
Expenditure on:
Charitable Activities				27,492	429		27,921	8,350
Other Trading Activities				17,731			17,731	2,440
Other Expenditure				77,883	5,724		83,607	75,672
Tota I Expenditure				123,107	6,153		129,260	86,463
Net income / (expenditure)				39,415	(429)	555	39,541	119,385
Other recognised gains /	(losses):
Gains / (losses) on revaluation		of fixed assets
Other gains / (losses)
Net Movement in Funds				39,415	(429)	555	39,541	119,385
Funds brought forward				248,981	527,429		776,410	657,025
Total Funds carried forward				288,396	527,000	555	815,951	776,410
All income relates to continuing		operations

							Total Funds	Total Funds
							31March	31March
							2022	2021
						Note	E	E
Fixed Assets
Tangible assets							752,488	736,206
Current assets
Stocks
Debtors						10	15,989	4,244
Cash at bank and		in	hand				126,642	150,209
Total current assets							142,631	154,453
Creditors:	Amounts		falling due within		one year		(27,782)	(41,855)
Net current	assets/(liabilities			J			114,849	112,597
Totol assets less		current liaNlltles					867,337	848,803
Creditorst	Amounts		falling due after		more than one year	12	(51,386)	(72,393)
Provisions	for liabilities
Net assets	/(liabilities J						815,951	776,410
The Funds	ofthe	Charity
Unrestricted Income			Funds (General)				288,396	248,981
Designated	Funds	-	Walking	rugby			555
Restricted	Funds	- Clubhouse					527,000	527,000
Restricted	Funds	- Travel						429
Total Charity Funds						13	815,951	776,410

2.Donatio	ns and Legacies Income
					Total	Total
					Fund(s)	Fund(s)
		Unrestricted	Restricted	Designated	31March	31March
		Fund(s)	Fund(s)	Fund(s)	2022	2021
Donations	to fund rugby activities	10,276		555	10,831	6,837
Topsham	RFC Bar Ltd	3,990			3,990	9,060
Grants		9,221	5,724		14,945	105,637
Gift Aid
Total		23,487	5,724	555	29,766	121,535

3.Charitable	Acti	vities Income
						Total	Total
						Fund(s)	Fund(s)
			Unrestricted	Restricted	Designated	31March	31March
			Fund(s)	Fund(s)	Fund(s)	2022	2021
Membership	and	Subscriptions	53,865			53,865	49,479
Total			53,865			53,865	49,479

						Total	Total
						Fund(s)	Fund(s)
			Unrestricted	Restricted	Designated	31March	31March
			Fund(s)	Fund(s)	Fund(s)	2022	2021
Club, BBQ,Wicket, Car Park and Pitch Hire			44,979			44,979	16,000
Club Events Including		Bonfire Night	11,403			11,403
Kit sales			295			295
Matchday	Food						597
Total			56,677			56,677	16,597

							Total	Total
							Fund(s)	Fund(s)
				Unrestricted	Restricted	Designated	31March	31March
				Fund(s)	Fund(s)	Fund(s)	2022	2021
Advertising		and Sponsorship		17,905			17,905	12,347
International		Tickets Incom e		25			25
Miscellaneous			Income	583			583	50
200 Club				2,780			2,780	2,610
Other fund		raising						230
Topsham	RFC		Bar Ltd Franchise	7,200			7,200	3,000
Total				28,493			28,493	18,237

									Total	Total
									Fund(s)	Fund(s)
						Unrestrkted	Restricted	Designated	31March	31March
						Fund(s)	Fund(s)	Fund(s)	2022	2021
Player Medical Support						2,087			2,087
Traveling	and Refreshments					4,034	429		4,463	572
Affiliation fees, Entrance			fees, Handbooks		etc	325			325
Kit Expense						2,792			2,792	206
Referee	Costs					1,273			1,273	125
Fines
Laundry						1,520			1,520	120
Tour Net	Expenses /	(Income)				300			300	1,000
Pitch Maintenance						5,080			5,080	3,388
Coaching						6,743			6,743	1,330
Playing Equipment						1,485			1,485	524
Training	Pitch Hire					1,854			1,854	1,085
Match Fees Net Expenses / (Income)
Training	/ Development		Courses
						27,492	429		27,921	8,350
7.Other	Trading Activities Expenses
									Total	Total
									Fund(s)	Fund(s)
						Unrestricted	Restricted	Designated	31March	31March
						Fund(s)	Fund(s)	Fund(s)	2022	2021
Club Events Including		Bonfire		Night		4,430			4,430
Barfood	and drink purchases			for match day		13,302			13,302	2,440
Total						17,731			17,731	2,440

								Total	Total
								Fund(s)	Fund(s)
					Unrestricted	Restricted	Designated	31March	31March
					Fund(s)	Fund(s)	Fund(s)	2022	2021
Trophies					79			79
Cleaning					864			864	180
Wages					31,442			31,442	31,363
Rates and Water					806			806	5,548
Electricity and Gas (Net		ofSolar Power Receipts)			10,499			10,499	6,307
General Insurance					1,683			1,683	1,898
Licences					502			502
Repairs and	Renewals				4,737			4,737	2,159
Waste and	Refuse				745			745	1,118
Telephone,	TV and Internet				909			909	793
Postage, Printing and Stationary					11			11
Advertising									348
Computer Software and			Maintenance	Costs	53			53	83
Bad debts									6,138
Bank and Credit Card Charges					706			706	362
Loan Interest					410			410	279
Accountancy	Fees				675			675	675
Bookkeeping	Fees				3,609			3,609	3,379
Legal and Professional		Fees			262			262
Independent	Examiner's		Fees		200			200	200
Miscellaneous					3,713			3,713	(2,465)
Depreciation					9,938	5,724		15,662	16,417
International	ticket costs
Other fund	raising expenses
Irrecoverable VAT					6,042			6,042	891
					77,883	5,724		83,607	75,672

			Freehold	Ground and
			Property	Other	Total Fixed
	Freehold	Land	Clubhouse	Equipment	Assets
	f		E	f	E
Cost or valuation
At 1April 2021	34,556		620,949	134,833	790,338
Additions				31,944	31,944
Disposals
At 31March 2022	34,556		620,949	166,777	822,282
Depreciation
At 1April 2021				54,132	54,132
Charge for the year				15,662	15,662
At 31March 2022				69,794	69,794
Carrying amount
At 31March 2022	34,556		620,949	96,983	752,488
At 31March 2021	34,556		620,949	93,879	749,384

10.Debtors
				Total	Total
				Fund(s)	Fund(s)
	Unrestricted	Restricted	Designated	31March	31March
	Fund(s)	Fund(s)	Fund(s)	2022	2021
Trade Debtors	11,366			11,366	2,965
VAT	3,014			3,014
Other debtors	1,200			1,200
Prepayments	409			409	1,279
	15,989			15,989	4,244

11.Creditors: Amounts falling d	ue within one year
				Total	Total
				Fund(s)	Fund(s)
	Unrestricted	Restricted	Designated	31March	31March
	Fund(s)	Fund(s)	Fund(s)	2022	2021
Accruals	3,094			3,094	27,957
VAT					4,832
Other Creditors	10,286			10,286	(44)
Deferred Grant Income		5,724		5,724	5,285
Other Loan	4,320			4,320	3,600
Trade Creditors	5,226			5,226	225
	22,926	5,724		28,650	41,855

12.Creditors: Amounts falling d	ue after one year
				Total	Total
				Fund(s)	Fund(s)
	Unrestricted	Restricted	Designated	31March	31March
	Fund(s)	Fund(s)	Fund(s)	2022	2021
Other Loan	14,013			14,013	38,400
Deferred Grant Income		36,505		36,505	33,993
	14,013	36,505		50,518	72,393

			Balances				Balances
			b/f				c/f
			31March				31March
			2021	Income	Expenditure	Transfers	2022
Restricted Funds
Clubhouse			527,000				527,000
Travel			429		(429)
Floodlights				4,356	(4,356)
Mower				500	(500)
Security Bollards				868	(868)
Total of restricted	funds		527,429	5,724	(6,153)		527,000
Desi nated Funds
Walking Rugby				555			555
Genera I Funds
General			248,981	162,522	(123,107)		288,396
Total of un-restricted		funds	248,981	163,077	(123,107)		288,951
Total funds			776,410	168,801	(129,260)		815,951