Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
REGISTERED CHARITY NUMBER: 1182887
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
UK Armed Forces Rugby Football Club
EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW
Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Reference and Administrative Details for the Year Ended 31 March 2025
TRUSTEES Ian Townsend CBE - Chair Alun Roberts – Vice Chair Paul Godfrey Stephen Moorhouse CBE Helena Clennell James Cook OBE Dr Sarah Rowell PRINCIPAL ADDRESS c/o 2Lt Michael Todd, British Army A Company, 6 Scots Hepburn House ARC 89 East Claremont Street Edinburgh EH7 4HU REGISTERED CHARITY 1182887 NUMBER
INDEPENDENT EXAMINER EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW
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Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Report of the Trustees for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Charitable Purpose
To promote military efficiency of his majesty's armed forces in such charitable ways as the trustee think fit with particular reference to: a) increasing physical health and fitness; b) fostering esprit de corps; and c) raising morale; of members of the armed forces. In particular, (but not by way of limitation), the trustees may further the object through encouraging and facilitating the participation in, and provision of or assisting in the provision of facilities for, playing rugby union within the UK Armed Forces and the community in accordance with the laws of the game as promulgated by the Rugby Football Union (RFU).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Through a programme of rugby training, fixtures, and participation in high-profile tournaments, the charity has continued to advance its mission of promoting Service Rugby.
The year began with the U23s playing their capped fixture against the Harlequins Academy-a hard-fought match that ended in a 55-18 victory for Harlequins. This game also marked a significant leadership transition, as WO Tug Wilson MBE stepped down as Director of Rugby, handing over the role to Lt Col Ben Birkbeck.
During the summer, the Senior Men's and Women's teams returned for the second year to Kingston Park in Newcastle to face a North of England XV in support of the Military vs Cancer charity. In front of a crowd of over 4,000 spectators, both teams delivered outstanding performances, securing emphatic wins of 90-14 and 38-5 respectively.
The annual Remembrance fixtures in November 2024 saw the UKAF Men take on the German National Team at Kingsholm Stadium in Gloucester, while the Women faced the Ealing Trailfinders Academy in Portsmouth. Both matches were highly competitive, though UKAF narrowly missed out on victories. Notably, the Men's fixture featured the presentation of the inaugural Steffan Rees Memorial Trophy-sponsored by the Royal Naval Association-in honour of Steff, who was tragically lost in France in 2023.
FINANCIAL REVIEW
Reserves policy
At 31 March 2025, the charity have reserves of £167,313.
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. These will be set at the average of one year's operating expenses of £160k. The Trustees aim to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
Trustees are elected by volunteering
22-08-2025 | 10:34 BST
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Ian Townsend CBE - Chair
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Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
Independent Examiner's Report to the Trustees of UK Armed Forces Rugby Football Club
Independent examiner's report to the trustees of UK Armed Forces Rugby Football Club
I report to the charity trustees on my examination of the accounts of UK Armed Forces Rugby Football Club (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Caroline Tice BA CA The Institute of Chartered Accountants of Scotland
EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW 22-08-2025 | 11:35 BST Date: .............................................
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Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Statement of Financial Activities for the Year Ended 31 March 2025
| 31/3/25 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 77,539 Other trading activities 2 105,700 Investment income 3 2,422 Total 185,661 EXPENDITURE ON Raising funds 4 10,789 Charitable activities Team Expenses 128,393 Total 139,182 NET INCOME 46,479 RECONCILIATION OF FUNDS Total funds brought forward 120,834 TOTAL FUNDS CARRIED FORWARD 167,313 |
31/3/24 Total funds £ 77,501 75,000 914 153,415 10,190 107,406 117,596 35,819 85,015 120,834 |
|---|---|
The notes form part of these financial statements
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Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Balance Sheet 31 March 2025
| 31/3/25 Unrestricted funds Notes £ FIXED ASSETS Tangible assets 7 1,548 CURRENT ASSETS Debtors 8 10,503 Cash at bank 165,905 176,408 CREDITORS Amounts falling due within one year 9 (10,643) NET CURRENT ASSETS 165,765 TOTAL ASSETS LESS CURRENT LIABILITIES 167,313 NET ASSETS 167,313 FUNDS 10 Unrestricted funds 167,313 TOTAL FUNDS 167,313 |
31/3/24 Total funds £ 527 3,275 121,438 124,713 (4,406) 120,307 120,834 120,834 120,834 120,834 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 22-08-2025 | 10:34 BST
............................................. Ian Townsend CBE - Chair
The notes form part of these financial statements
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Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
Taxation
The charity is exempt from 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 within 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
| Sponsorships | 31/3/25 £ 105,700 |
31/3/24 £ 75,000 |
|---|---|---|
continued...
Page 6
Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
3. INVESTMENT INCOME
| 3. | INVESTMENT INCOME | ||
|---|---|---|---|
| 31/3/25 | 31/3/24 | ||
| £ | £ | ||
| Bank interest | 2,422 | 914 | |
| 4. | RAISING FUNDS | ||
| Raising donations and legacies | |||
| 31/3/25 | 31/3/24 | ||
| £ | £ | ||
| Support costs | 10,789 | 10,190 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 77,501 |
| Other trading activities | 75,000 |
| Investment income | 914 |
| Total | 153,415 |
| EXPENDITURE ON | |
| Raising funds | 10,190 |
| Charitable activities | |
| Team Expenses | 107,406 |
| Total | 117,596 |
| NET INCOME | 35,819 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 85,015 |
| TOTAL FUNDS CARRIED FORWARD | 120,834 |
continued...
Page 7
Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
| Notes to the Financial Statements - continued for the Year Ended 31 March 2025 7. TANGIBLE FIXED ASSETS Fixtures and fittings £ COST At 1 April 2024 - Additions 1,227 At 31 March 2025 1,227 DEPRECIATION At 1 April 2024 - Charge for year 101 At 31 March 2025 101 NET BOOK VALUE At 31 March 2025 1,126 At 31 March 2024 - 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR VAT Prepayments 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 10. MOVEMENT IN FUNDS At 1/4/24 £ Unrestricted funds General fund 120,834 TOTAL FUNDS 120,834 |
Media £ 823 - 823 296 105 401 422 527 31/3/25 £ 2,294 8,209 10,503 31/3/25 £ 3,911 6,732 10,643 Net movement in funds £ 46,479 46,479 |
Totals £ 823 1,227 2,050 296 206 502 1,548 527 31/3/24 £ - 3,275 3,275 31/3/24 £ 1,866 2,540 4,406 At 31/3/25 £ 167,313 167,313 |
|---|---|---|
continued...
Page 8
Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
10. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 185,661 185,661 |
Resources Movement expended in funds £ £ (139,182) 46,479 (139,182) 46,479 |
|---|---|---|
Comparatives for movement in funds
| At 1/4/23 £ Unrestricted funds General fund 85,015 TOTAL FUNDS 85,015 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 153,415 TOTAL FUNDS 153,415 |
Net movement At in funds 31/3/24 £ £ 35,819 120,834 35,819 120,834 Resources Movement expended in funds £ £ (117,596) 35,819 (117,596) 35,819 |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1/4/23 £ 85,015 85,015 |
Net movement in funds £ 82,298 82,298 |
At 31/3/25 £ 167,313 167,313 |
|---|---|---|---|
continued...
Page 9
Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 339,076 339,076 |
Resources Movement expended in funds £ £ (256,778) 82,298 (256,778) 82,298 |
|---|---|---|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
| UK Armed Forces Rugby Football | Club | ||
|---|---|---|---|
| Detailed Statement of Financial Activities | |||
| for the Year Ended 31 March 2025 | |||
| 31/3/25 | 31/3/24 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 34,339 | 66,951 | |
| Grants | 43,200 | 10,550 | |
| 77,539 | 77,501 | ||
| Other trading activities | |||
| Sponsorships | 105,700 | 75,000 | |
| Investment income | |||
| Bank interest | 2,422 | 914 | |
| Total incoming resources | 185,661 | 153,415 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Kit | 30,417 | 50,101 | |
| Accommodation | 5,612 | 7,021 | |
| Subsistence | 18,216 | 11,940 | |
| Travel | 54,155 | 19,320 | |
| Match Day Programmes | - | 973 | |
| Medical | 3,701 | 8,824 | |
| Sponsor Hosting | 6,704 | 816 | |
| Team Manager's expenses | 6,536 | 7,857 | |
| Ground/Stadium Hire | 300 | 455 | |
| Presentation Wreaths | 52 | 897 | |
| Tournament fees | 1,875 | - | |
| Fixtures and fittings | 84 | - | |
| Computer equipment | 105 | 132 | |
| 127,757 | 108,336 | ||
| Support costs | |||
| Management | |||
| Trustee Insurance | 528 | 621 | |
| Media | 7,151 | 6,927 | |
| Sundries | 125 | - | |
| Software | 1,608 | 1,349 | |
| Bank charges | 108 | (937) | |
| Currency charges | 59 | 280 | |
| Fixtures and fittings | 16 | - | |
| 9,595 | 8,240 | ||
| Governance costs | |||
| Independent examiner's fee | 1,830 | 1,020 |
This page does not form part of the statutory financial statements
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Docusign Envelope ID: 095206D0-5CE4-48A3-A03D-C4D532750F7A
UK Armed Forces Rugby Football Club
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2025 | |||
| 31/3/25 | 31/3/24 | ||
| £ | £ | ||
| Total resources expended | 139,182 | 117,596 | |
| Net income | 46,479 | 35,819 |
This page does not form part of the statutory financial statements
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