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Signed by:
## Lee Bradley
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Document owner:
Original document name:
20/10/2025, 09:32:44
-
Aldwinians Rugby Union Football Club
A0350 - Accounts - 31.01.2025.pdf
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## Signee
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E-mail address:
## 20/10/2025, 19:03:31
-
Bradley, Mr Lee
Lee Bradley
finance@aldwinians.co.uk
IP Address: 109.146.153.30
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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:
- 1 Letter of Representation
- 1 Set of Accounts
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:
- Andrew Barker – https://calendly.com/andrew-barker
- Fiona Heyes – https://calendly.com/fiona-heyes
- Rob Newman - https://calendly.com/robert-newman
However, if you are happy for the accounts to be submitted to the relevant bodies without meeting with us, just click the approval button and we’ll do the rest.
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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedure laid down in the general Directions given by the Charity
- Commission under section 145 (5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention
## **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
- (1) reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006, and to prepare accounts which accord with the accounting records, comply with the accounting requirement of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice – Accounting and Reporting by Charities
- Have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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
- The members have not required the company to obtain an audit of its accounts for the year in question
- • in accordance with section 476,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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**|