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2025-01-31-accounts

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Signed by:

Lee Bradley

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20/10/2025, 09:32:44

Aldwinians Rugby Union Football Club

A0350 - Accounts - 31.01.2025.pdf

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20/10/2025, 19:03:31

Bradley, Mr Lee

Lee Bradley

finance@aldwinians.co.uk

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20 October 2025

Ref: A0350

Private & Confidential

Aldwinians Rugby Union Football Club Audenshaw Park Droylsden Road Audenshaw Manchester M34 5SN United Kingdom

Dear Lee

Aldwinians Rugby Union Football Club - Financial Statements – Year Ended 31/01/2025

Please find attached the following documents relating to the above accounting period:

We encourage you to schedule a meeting with us to thoroughly review your draft accounts before their completion. You can conveniently access our partners' schedules here:

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Yours sincerely

Matthew Law

For and on behalf of Carter Collins & Myer Ltd

Aldwinians Rugby Union Football Club Audenshaw Park Droylsden Road Audenshaw Manchester M34 5SN United Kingdom

PRIVATE & CONFIDENTIAL Carter Collins and Myer Limited

Chichester House 2 Chichester Street Rochdale OL16 2AX

Date : 20[th] October 2025 Ref : A0350

Dear CCM

- – RE: Aldwinians Rugby Union Football Club Letter of Representation Year Ended 31/01/2025

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your engagement. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

  1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

  2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.

  3. We confirm that the charitable company was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31/01/2025 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.

  4. We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter, under the Companies Act 2006 & Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

  5. All the transactions undertaken by the Aldwinians Rugby Union Football Club have been properly reflected and recorded in the accounting records.

  6. All the accounting records have been made available to you for the purpose of your engagement. We have provided you with access to all appropriate persons within the Aldwinians Rugby Union Football Club, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.

  7. The financial statements are free of material misstatements, including omissions.

Assets and liabilities

  1. The Aldwinians Rugby Union Football Club has suitable title to all assets and there are no liens or encumbrances on the Aldwinians Rugby Union Football Club assets, except for those that are disclosed in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

  3. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

  1. All assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

Loans and arrangements

  1. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.

Legal claims

  1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.

Laws and regulations

  1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

  1. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

  1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

  1. We believe that the charitable company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the [charitable company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company’s ability to continue as a going concern need to be made in the financial statements.

Grants and donations

  1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

Signed on behalf of the board of Trustees 20[th] October 2025

Company registration number: CE15047

Charity registration number: 1179794

Aldwinians Rugby Union Football Club

Trustees' Report and Financial Statements

31 January 2025

Aldwinians Rugby Union Football Club

Company registration number: CE15047

Charity registration number: 1179794

Aldwinians See file Rugby Union Football Club Directors'/Trustees' Report 2025

See file

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounting in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the CIO are:

(1) to promote community participation in healthy recreation by providing facilities for playing rugby union football ("facilities" means equipment and organising sporting activities);

(2) To provide and assist in providing opportunities for other sport, recreation or other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the objective of improving their conditions of life.

FINANCIAL REVIEW Financial Position

Bank balance was £11,789 at the year end.

Main income for the year were membership contributions at approximately £67,000 followed by fundraising events at approximately £26,405

Rental Income decreased this year to approximately £17,880

The charity accounts will be independently reviewed by an appointed accountancy firm.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The charity is constituted as a Charitable Incorporated Organisation. This constitution was adopted on 04 September 2018.

Recruitment and appointment of new trustees

Trustees are appointed or re-appointed at the Annual General Meeting usually held in March. Trustees appoint new trustees by a majority vote if a trustee leaves mid-term.

Organisational structure

The charity structure has a senior committee of 9 Trustees who are supported by several sub committees and groups (which will include house and grounds, finance, fundraising).

The charity is also the overarching controller of the Aldwinians Trading Company Limited and is the only shareholder.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number

CE15047 (England and Wales)

Registered Charity Number 1179794

Registered Office

Audenshaw Park Droylsden Road Audenshaw Lancashire M34 5SN

Trustees

Mr M A Grimley Chair Mr L Bradley Treasurer Mr P Hughes Trustee Mr S Warner Trustee Mr S Marrow Trustee Mr R Palmer Trustee Ms K Davies Trustee Mr I Wilson Trustee Mr K P Turner-Hague Trustee

Independent Examiner

Robert Newman FAIA Carter Collis & Myer Limited Chichester House 2 Chichester Street Rochdale Lancashire OL16 2AX

Approved by order of the board of trustees and signed on its behalf by:

Independent Examiners' Report to the members of Aldwinians Rugby Union Football Club

I report on the unaudited accounts of Aldwinians Rugby Union Football Club for the year ended 31 January 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cashflow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Respective responsibilities of trustee and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

I am qualified to undertake the examination, being a qualified member of the Association of International Accountants

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement Report

No matters have come to my attention in the 2025 Financial Statements, which gives me

Carter Collins and Myer Accountants Robert Newman DATE:

Aldwinians Rugby Union Football Club

Statement of Financial Activities for the Year Ended 31 January 2025

Unrestricted
Funds		 Restricted
Funds		 Total
2025		 Total
2024
2025 2025
Note £ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies 69,073 - 69,073 76,034
Other Trading Activities 2 39,950 - 39,950 46,102
Rental Income 3 17,880 - 17,880 21,220
Other Income 328 - 328 1,213
Total 127,232 - 127,232 144,569
EXPENDITURE ON
Raising Funds 50,463 - 50,463 47,516
Establishment Costs 4 22,577 - 22,577 29,783
Charitable activites 42,302 - 42,302 44,011
Other 6,007 - 6,007 4,554
Total 121,348 - 121,348 125,864
NET INCOME 5,883 - 5,883 18,705

Aldwinians Rugby Union Football Club

Balance Sheet as at 31 January 2025

Unrestricted
Restricted
£
£
Fixed Assets
Tangible assets
7
905,526
-
905,526
-
Current Assets
Debtors
8
8,722
-
Stock
800
-
Cash at bank and in hand
11,789
-
21,311
-
Creditors
9
Amounts falling due in one year
(38,547)
-
Net Current Assets
(17,236)
-
Amounts falling due
after more than one yea
10
(20,344)
-
Net Assets
867,946
-
Funds of the Charity
Unrestricted funds
11
Restricted funds
11
Total Funds		 Unrestricted
Restricted
£
£
Fixed Assets
Tangible assets
7
905,526
-
905,526
-
Current Assets
Debtors
8
8,722
-
Stock
800
-
Cash at bank and in hand
11,789
-
21,311
-
Creditors
9
Amounts falling due in one year
(38,547)
-
Net Current Assets
(17,236)
-
Amounts falling due
after more than one yea
10
(20,344)
-
Net Assets
867,946
-
Funds of the Charity
Unrestricted funds
11
Restricted funds
11
Total Funds		 2025
2024
£
£
905,526
907,191
905,526
907,191
8,722
7,104
800
-
11,789
22,479
21,311
29,583
(38,547)
(44,598)
(17,236)
-		 (17,236)
(15,015)
(20,344)
(30,113)
867,946
862,063
106,768
100,884
761,179
761,179
867,947
862,063

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company.

The notes on the following pages form part of these accounts.

Approved by the Board and signed on their behalf by:

Mr L Bradley Treasurer Approved by the board on 20th October 2025

Aldwinians Rugby Union Football Club

Notes to the Financial Statements

1 Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 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 statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted 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 have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings 10% reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes withing the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements

2 Other trading activities
Fundraising events
Shop income
Sponsorships
Grants received
3 Rental Income
Rent received
4 RAISING FUNDS
Waste disposal
Property repairs
Ground maintenance
Light and heat
Insurance
Rates and water
Security
5 Net Incoming / (outgoing resources)
This is stated after charging:
Depreciation of owned fixed assets
Deficit on disposal of fixed assets
Establishment Costs		 Unrestricted
Restricted
2025
2024
£
£
£
£
26,405
-
26,405
21,208
4,345
-
4,345
929
7,836
-
7,836
4,475
1,364
-
1,364
19,491
39,950
-
39,950
46,102
Unrestricted
Restricted
2025
2024
£
£
£
£
17,880
-
17,880
21,220
17,880
-
17,880
21,220
Unrestricted
Restricted
2025
2024
£
£
£
£
2,505
-
2,505
2,323
3,235
-
3,235
4,568
488
-
488
5,414
8,819
-
8,819
8,783
4,178
-
4,178
2,830
3,744
-
3,744
3,680
-392
-
-392
2,186
22,577
-
22,577
29,783
Unrestricted
Restricted
2025
2024
£
£
£
£
(5,962)
-
(5,962)
(6,924)
(6,007)
-
(6,007)
(4,554)
(11,969)
-
(11,969)
(11,478)

6 Trustees remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024

7 Tangible Fixed Assets

COST
At 1 February 2024
Additions
Disposals
At 31 January 2025
DEPRECIATION
At 1 February 2024
Charges
Disposals
At 31 January 2025
NBV
At 31 January 2024
At 31 January 2025
8
Trade Debtors
Accrued Income
Prepayments
VAT
Debtors		 Freehold
Property
Plant and
Machinery
Fixtures and
fittings
Total
£
£
850,000
-
68,056
918,056
-
4,297
4,297
-
-
-
-
850,000
-
72,353
922,353
-
-
10,865
10,865
-
-
5,962
5,962
-
-
-
-
-
-
16,827
16,827
850,000
-
57,191
907,191
850,000
-
55,526
905,526
Unrestricted
Restricted
2025
2024
£
£
£
£
900
-
900
2,122
2,090
-
2,090
-
5,732
-
5,732
1,740
-
-
-
3,242
8,722
-
8,722
7,104
9 Creditors: amounts falling due within one year Creditors: amounts falling due within one year Unrestricted Restricted 2025 2024
£ £ £ £
Trade Creditors 14,860 - 14,860 6,845
Accruals 5,832 - 5,832 4,373
Social security and other taxes 531 - 531 545
Intercompany - Aldwinians Trading Co Ltd 17,324 - 17,324 32,836
38,547 - 38,547 44,598
10 Creditors: amounts falling after one year Unrestricted Restricted 2025 2024
Bank Loan 20,344 - 20,344 30,113
20,344 - 20,344 30,113
11 Fund At Incoming Outgoing Transfers At
Movement 01.02.2024 resources resources 31.01.2025
Unrestricted Funds
General Funds 100,884 127,232 (121,348) - 106,768
100,884 127,232 (121,348) - 106,768
Total 100,884 127,232 (121,348) - 106,768
Restricted funds
Revalation reserve 376,957 - - - 376,957
Unincorporated Charity 384,222 - - - 384,222
761,179 - - - 761,179
Total 761,179 - - - 761,179
Total Funds 862,063 127,232 (121,348) - 867,947

12 RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2025.

Aldwinians Rugby Union Football Club

Detailed Statement of Financial Activities for the Year Ended 31 January 2025

Note
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Subscriptions
Admissions
Other Trading Activities
Fundraising events
Shop income
Sponsorships
Grants received
Rental Income
Rents Received
Other Income
Other Income
Total incoming resources
EXPENDITURE
Playing and match costs
Cleaning of changing rooms
Coaches and coaching costs
Kit and equipment
Sundry rugby costs
Referees
Training
Junior Costs		 Unrestricted
Funds
2025
Restricted
Funds
2025
Total
2025
Total
2024
£
£
£
£
2,403
-
2,403
9,216
66,670
-
66,670
66,817
-
-
-
69,073
-
69,073
76,033
26,405
-
26,405
21,208
4,345
-
4,345
929
7,836
-
7,836
4,475
1,364
-
1,364
19,491
39,950
-
39,950
46,102
17,880
-
17,880
21,220
328
-
328
1,213
127,232
-
127,232
144,569
1,310
-
1,310
1,470
25,273
-
25,273
22,305
7,351
-
7,351
7,559
3,997
-
3,997
5,587
1,679
-
1,679
1,812
9,388
-
9,388
7,300
1,464
-
1,464
1,482
50,463
-
50,463
47,516
Establishment costs
Waste Disposal
Property repairs
Ground maintenance
Light and heat
Insurance
Rates and water
Security
Charitable Activities
Advertising
Wages
Accountancy fees
Bookkeeping fees
Card charges
Cleaning
Catering
Stationary and printing
Lease of equipment
Legal and professional fees
Website
Sundry
Depreciation
Entertaining
Subscriptions
Bank loan interest
Support costs
Management
Loss of sale of heritage asset
Total Resources expended
NET INCOME		 2,505
-
2,505
2,323
3,235
-
3,235
4,568
488
-
488
5,414
8,819
-
8,819
8,783
4,178
-
4,178
2,830
3,744
-
3,744
3,680
(392)
-
(392)
2,186
22,577
-
22,577
29,783
386
-
386
555
18,157
-
18,157
18,613
545
-
545
600
1,380
-
1,380
994
1,705
-
1,705
1,588
8,281
-
8,281
6,682
1,645
-
1,645
-
157
-
157
205
-
-
-
2,596
2,131
-
2,131
3,392
320
-
320
120
315
-
315
290
5,962
-
5,962
6,924
-
-
-
-
495
-
495
629
824
-
824
824
42,302
-
42,302
44,011
6,007
-
6,007
4,554
121,348
-
121,348
125,864
5,884
-
5,884
18,705