|||||Pages| |---|---|---|---|---| |Trustees'
Annual
Report||||| |Independent
Examiner's||Report||| |Statement of Financia|I Activities|||| |Summary
Income and|Expenditure||Account|| |Balance Sheet||||| |Statement ofCash flows||||| |Notes to the Accounts||||| |Detailed Statement of|Financial Activities|||8to 9| ## ## ## ## ## ## ## ## ## ## ## ## ## |Statement o
for the year|f Financial Activit
ended 31March|ies
2023|||| |---|---|---|---|---|---| ||||Unrestricted||| ||||funds|Total funds|Total funds| ||||2023|2023|2022| |||Notes||f|| |Income and|endowments||||| |from:|||||| |Donations|and legacies||29,405|29,405|21,899| |Charitable|activities||49,674|49,674|33,713| |Investments|||131|131|2| |Total|||79,210|79,210|55,614| |Expenditure|on:||||| |Charitable|activities||49,625|49,625|15,760| |Other|||13,003|13,003|26,262| |Total|||62,628|62,628|42,022| |Net gains on|investments||||| |Net income|||16,582|16,582|13,592| |Transfers
between
funds|||||| |Net income before other|||||| |gains/(losses)|||16,582|16,582|13,592| |Other gains and losses|||||| |Net movement
in funds|||16,582|16,582|13,592| |Reconciliation
offunds:|||||| |Total funds brought forward|||177,215|177,215|163,623| |Total funds carried forward|||193,797|193,797|177,215| ## ||||2023|2022| |---|---|---|---|---| ||||f|f| |Income|||79,079|55,612| |Interest and|investment|income|131|| |Gross income for the year|||79,210|55,614| |Expenditure|||57,851|38,113| |Depreciation|and charges|for||| |impairment|offixed assets||4,777|3,909| |Total expenditure
for the year|||62,628|42,022| |Net income|before tax for the year||16,582|13,592| |Net income|for the year||16,582|13,592| ## |Ashfield
Rugby Union Football Club Limited
Balance Sheet
at 31March 2023|Ashfield
Rugby Union Football Club Limited
Balance Sheet
at 31March 2023|||| |---|---|---|---|---| |Company
No.
04997948||Notes|2023|2022| ||||f|f| |Fixed assets||||| |Tangible assets||10|22,074|15,488| ||||22,074|15,488| |Current assets||||| |Debtors||11|369,664|215,724| |Cash at bank and|in hand||34,158|34,766| ||||403,822|250,490| |Creditors: Amount
falling due within one year||12|(8,755)|(8,755)| |Net current assets|||395,067|241,735| |Total assets less current
liabilities|||417,141|257,223| |Creditors: Amounts|falling due after more than one year|13|(223,344)|(80,008)| |Net assets excluding|pension asset or liability||193,797|177,215| |Total net assets|||193,797|177,215| |The funds ofthe charity||||| |Restricted funds||14||| |Unrestricted
funds||14||| |General funds|||193,797|177,215| ||||193,797|177,215| |Reserves||14||| |Total funds|||193,797|177,215| ## ||||2023|2022| |---|---|---|---|---| ||||f|f| |Cash flows from operating|activities|||| |Net income per Statement|of Financial Activities||16,582|13,592| |Adjustments
for:||||| |Depreciation
ofproperty,
plant and equipment|||4,777|3,909| |Dividends,
interest and|rents from investments||(131)|(2)| |Increase
in trade and other receivables|||(153,940)|(4,735)| |Net cash (used in)/provided|by operating|activities|(132,712)|12,764| |Cash flows from investing|activities|||| |Payments
for property,|plant and equipment||(11,363)|(13,295)| |Dividends,
interest and|rents from investments||131|2| |Net cash used in investing|activities||(11,232)|(13,293)| |Cash flows from financing|activities|||| |Repayment
of borrowings|||143,336|(4,998)| |Net cash from/(used
in) financing
activities|||143,336|(4,998)| |Net decrease
in cash and cash equivalents|||(608)|(5,527)| |Cash and cash equivalents|at the beginning|ofthe year|34,766|40,294| |Cash and cash equivalents|at the end ofthe year||34,158|34,767| |Components
ofcash and cash equivalents||||| |Cash and bank balances|||34,158|34,766| ||||34,158|34,766| ## ## ## ## |Fund accoun|Fund accoun|ting|||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted||funds|These are available for use at the discretion ofthe trustees||in furtherance||of|the|| ||||general objects ofthe charity.||||||| |Designated||funds|These are unrestricted
funds earmarked
by the trustees|for particular
purposes.|||||| |Revaluation||funds|These are unrestricted
funds which include
a revaluation|reserve representing|||||the| ||||restatement
of investment
assets at their market values.||||||| |Restricted|funds||These are available for use subject to restrictions
imposed||by the donor|or|through||| ||||terms of an appeal.||||||| |Income|||||||||| |Recognition||of|Income is included
in the Statement
of Financial
Activities||(SoFA) when the||charity||| |income|||becomes entitled to, and virtually
certain to receive, the|income and the||amount of|||| ||||the income can be measured
with sufficient
reliability.||||||| |Income with||related|Where income has related expenditure
the income and|related expenditure||||is|| |expenditure|||reported
gross in the SoFA.||||||| |Donations|and||Voluntary
income received
by way ofgrants, donations
and gifts is included||||in||the| |legacies|||the SoFA when receivable
and
only when the Charity has||unconditional||||| ||||entitlement
to the income.||||||| |Tax reclaims||on|Income from tax reclaims
is included
in the SoFA at the same time as the||||||| |donations|and gifts||gift/donation
to which it relates.||||||| |Donated services|||These are only included
in income (with an equivalent
amount
in expenditure)||||||| |and facilities|||where the benefit to the Charity
is reasonably
quantifiable,||measurable|and|||| ||||material.||||||| |Volunteer|help||The value of any volunteer
help received
is not included|in|the accounts.||||| |Investment||income|This is included
in the accounts when receivable.||||||| |Gains/(losses)
on|||This includes
any gain or loss resulting
from revaluing
investments
to market|||||value|| |revaluation||offixed|at the end ofthe year.||||||| |assets|||||||||| |Gains/(losses)
on|||This includes
any gain or loss on the sale of investments.||||||| |investment||assets|||||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |3|Statement|of Financial|Activities -prior year|||| |---|---|---|---|---|---|---| ||||||Unrestricted|| ||||||funds|Total funds| ||||||2022|2022| |Income and endowments|||from:|||| ||Donations|and legacies|||21,899|21,899| ||Charitable|activities|||33,713|33,713| ||Investments||||2|2| |Total|||||55,614|55,614| |Expenditure
on:||||||| ||Charitable|activities|||15,760|15,760| ||Other||||26,262|26,262| |Total|||||42,022|42,022| |Net|income||||13,592|13,592| |Net|income before other|||||| |gains/(losses)|||||13,592|13,592| |Other gains and losses:||||||| |Net|movement|in funds|||13,592|13,592| |Reconciliation||offunds:||||| |Total funds brought forward|||||163,623|163,623| |Total funds carried forward|||||177,215|177,215| |4|Income from donations||and legacies|||| |||||Unrestricted|Total|Total| ||||||2023|2022| ||Fund raising|and donations||2,429|2,429|2,277| ||Sponsorship|||26,976|26,976|19,622| |||||29,405|29,405|21,899| |5|Income from charitable||activities|||| |||||Unrestricted|Total|Total| ||||||2023|2022| ||Rugby training,
match days
and tickets|||49,674|49,674|33,713| |||||49,674|49,674|33,713| ## ## |||||||Unrestricted|Total|Total| |---|---|---|---|---|---|---|---|---| ||||||||2023|2022| |||||||131|131|| |||||||131|131|| |7|Expenditure|on charitable|||activities|||| |||||||Unrestricted|Total|Total| ||||||||2023|2022| ||Expenditure|on|charitable|||||| ||activities|||||||| ||Rugby training,||match|days||||| ||and tickets|||||48,425|48,425|15,060| |||||||1,200|1,200|700| ||Governance|costs||||||| |||||||49,625|49,625|15,760| |8|Other expenditure|||||||| |||||||Unrestricted|Total|Total| ||||||||2023|2022| ||Employee costs|||||||16,318| ||Premises costs|||||7,182|7,182|5,093| ||Amortisation,|depreciation,||||||| ||impairment,|profit/loss||on||4,777|4,777|3,909| ||disposal offixed||assets|||||| ||General administrative|||costs||423|423|330| ||Legal and professional|||costs||621|621|612| |||||||13,003|13,003|26,262| |9|Net income|before transfers||||||| |||||||2023||2022| ||This is stated|after charging:||||f||f| ||Depreciation|ofowned||fixed|assets|4,777||3,909| ## |10|Tangible fixed ass|ets|||| |---|---|---|---|---|---| ||||Plant &||| ||||machinery||Total| ||Cost or revaluation||||| ||At 1April 2022||13,937|9,995|23,932| ||Additions||11,363||11,363| ||At 31March 2023||25,300|9,995|35,295| ||Depreciation
and||||| ||impairment||||| ||At 1April 2022||5,945|2,499|8,444| ||Depreciation
charge for the
year||2,903|1,874|4,777| ||At 31March 2023||8,848|4,373|13,221| ||Net book values||||| ||At 31March 2023||16,452|5,622|22,074| ||At 31March 2022||7,992|7,496|15,488| |11|Debtors||||| ||||2023||2022| ||||f||E| ||Other debtors||369,664||215,724| ||||369,664||215,724| |12|Creditors:||||| ||amounts
falling due within one year||||| ||||2023||2022| ||||f||f| ||Bank loans and overdrafts||6,664||6,664| ||Other creditors||1,731||1,731| ||Accruals||360||360| ||||8,755||8,755| |13|Creditors:||||| ||amounts
falling due after more than one year||||| ||||2023||2022| ||||f||E| ||Bank loans and overdrafts||73,344||80,008| ||Otherloans||150,000||| ||||223,344||80,008| ||Liabilities repayable|in more than five years|||| ||after the balance sheet date||||| ||Amount
repayable|by instalments|46,688||53,352| ||||46,688||53,352| ## |||||||Incoming||| |---|---|---|---|---|---|---|---|---| |||||||resources||At 31| ||||||At 1April|(including
other
gains/losses|Resources
expended|March
2023| ||||||2022|)||| ||Restricted funds:|||||||| ||Unrestricted||funds:|||||| ||General funds||||177,215|79,210|(62,628)|193,797| ||Total funds||||177,215|79,210|(62,628)|193,797| |15|Analysis of|net assets between||funds||||| |||||||Unrestricted|Restricted|| |||||||||Total| |||||||funds|funds|| ||Fixed assets|||||22,074||22,074| ||Net current|assets||||401,731|(6,664)|395,067| ||Creditors due
provisions||in more than one|year and||(223,344)||(223,344)| |||||||200,461|(6,664)|193,797| |16|Reconciliation||ofnet debt|||||| |||||||||At 31| |||||||At 1April||March| |||||||2022|Cash flows|2023| |||||||||f| ||Cash and cash equivalents|||||34,766|(608)|34,158| |||||||34,766|(608)|34,158| ||Borrowings||||||(150,000)|(150,000)| ||Bank loans|||||(86,672)|6,664|(80,008)| |||||||(86,672)|(143,336)|(230,008)| ||Net debt|||||(51,906)|(143,944)|(195,850)| |17|Related party||disclosures|||||| ||Controlling|party||||||| ## ||||||Unrestricted||| |---|---|---|---|---|---|---|---| ||||||funds|Total funds|Total funds| ||||||2023|2023|2022| |Income and endowments||||from:|||| |Donations
and|legacies||||||| |Fund raising and donations|||||2,429|2,429|2,277| |Sponsorship|||||26,976|26,976|19,622| ||||||29,405|29,405|21,899| |Charitable
activities|||||||| |Rugby training,
tickets|match||days and||49,674|49,674|33,713| ||||||49,674|49,674|33,713| |Investments|||||||| ||||||131|131|| ||||||131|131|| |Total income and endowments|||||79,210|79,210|55,614| |Expenditure
on:|||||||| |Charitable
activities|||||||| |Rugby training,
tickets|match||days and||48,425|48,425|15,060| ||||||1,200|1,200|700| ||||||49,625|49,625|15,760| |Total ofexpenditure
activities||on||charitable|49,625|49,625|15,760| |Staff welfare|||||||16,318| ||||||||16,318| |Premises costs|||||||| |Rent|||||1,125|1,125|1,875| |Rates|||||205|205|433| |Premises repairs and
maintenance|||||5,852|5,852|2,785| ||||||7,182|7,182|5,093| |General administrative||||costs,|||| |including
depreciation|||and||||| |amortisation|||||||| |Depreciation
machinery|of Plant||&||2,903|2,903|1,410| |Depreciation|of||||1,874|1,874|2,499| |General insurances|||||93|93|| |Subscriptions|||||330|330|330| ||||||5,200|5,200|4,239| |Ashfield
Rugby Unio
Detailed Statement|n Football Club Limited
of Financial Activities|||| |---|---|---|---|---| |Accountancy
and|bookkeeping|621|621|612| |||621|621|612| |Total ofexpenditure|ofother costs|13,003|13,003|26,262| |Total expenditure||62,628|62,628|42,022| |Net gains on investments||||| |Net income||16,582|16,582|13,592| |Net income before|other|||| |gains/(losses)||16,582|16,582|13,592| |Other Gains||||| |Net movement
in funds||16,582|16,582|13,592| |Reconciliation
offunds:||||| |Total funds brought|forward|177,215|177,215|163,623| |Total funds carried|forward|193,797|193,797|177,215|