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2021-03-31-accounts

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31st MARCH 2021

Charity number 1184188

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

Legal and Administrative Information

Charity name:

Charity registration number:

Trustees who served in the year under review;

Principal address

Bankers:

Independent Examiner:

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

1184188

Leslie Newman John Knight Nicola Lidster Heidi Newman John Staton Anthony Bremner Arnold Hattersley David Pattimore Tony Kay David Warnock

5 Norbriggs Road Woodthorpe Mastin Moor Chesterfield S43 3WB

HSBC Bank PLC

Halisdene Accountancy Ltd 85 Doncaster Road Wath Upon Dearne Rotherham S63 7DN

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

TRUSTEES' REPORT FOR THE PERIOD ENDED 31st MARCH 2021

The trustees present their report and financial statements for the period ended 31st March 2021.

The club was registered as a Charitable Incorporated Organisation on 1st July 2019.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the club's governing documents, the Charities Act 2011 and "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)" (as amended for accounting periods commencing from 1st January 2016)

Objectives and activities

The club's objects are:

1) To promote community participation in healthy recreation by providing facilities for playing rugby union football and other sports capable of improving health ("facilities" means land, buildings, equipment and organising sporting activities).

2) To provide and assist in providing facilities for 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 object of improving their conditions of life.

Financial Review

The charity had a surplus for the period of £13,869 (2020 surplus £3,151).

TRUSTEES

The following have served as trustees during the period:

Leslie Newman John Knight Nicola Lidster Heidi Newman John Staton Anthony Bremner Arnold Hattersley David Pattimore Tony Kay David Warnock

All trustees are members of the Club and none of the trustees has any beneficial interest in the Club.

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31st MARCH 2021

TRUSTEES RESPONSIBILITIES

Charity Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing those financial statements the trustees are required to:

1) select suitable accounting policies and then apply them consistently;

2) make sound judgements and estimates that are reasonable and prudent;

3) state whether appointed accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and

4) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity to enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or any other irregularities.

This report was approved by the Board and signed on its behalf by:

Mr L I S Newman Trustee (Chair)

28th January 2022

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES AND DIRECTORS OF MOSBOROUGH RUGBY UNION FOOTBALL CLUB ON ACCOUNTS FOR THE PERIOD ENDED 31st MARCH 2021.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity's trustees are responsible for the preparation of the accounts. The charities trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

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 the trustees concerning 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 EXAMINERS STATEMENT

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed

Peter Dearden FFA FIPA

28th January 2022

Halisdene Accountancy Ltd 85 Doncaster Road Wath Upon Dearne Rotherham S63 7DN

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2021

Notes
INCOME & ENDOWMENTS FROM:
Charitable activities
3
Other trading activities
4
Investment income
Total
EXPENDITURE ON:
Raising funds
5
Charitable activities
6
Total
Net income / (expenditure)
Other gains / (losses)
8
Net movement in funds
RECONCILIATION OF FUNDS:
Total funds brought forward at 1st April 2020
Net income / (expenditure)
Other gains / (losses)
Total funds carried forward at 31 March
2021		 £
25,643
5,378
-
31,022
15,212
1,941
17,153
13,869
-
13,869
75,692
13,869
-
89,561
Unrestricted
funds		 £
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
funds		 £
-
-
-
-
-
-
-
-
-
-
-
-
Endowment
funds		 Total
2021
£
25,643
5,378
-
31,022
15,212
1,941
17,153
13,869
-
13,869
75,692
13,869
-
89,561		 Total
2020
£
35,053
6,759
13
41,825
34,463
4,211
38,674
3,151
72,541
75,692
-
3,151
72,541
75,692

page 7

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

Balance Sheet At 31 March 2021

CURRENT ASSETS
Cash at bank
Cash at hand
CREDITORS: Amounts falling due within one year
Net current assets or liabilities
Total net assets or liabilities
THE FUNDS OF THE CHARITY
Unrestricted funds
TOTAL CHARITY FUNDS		 £
£
93,613
-
4,052
89,561
89,561
89,561
2021		 2020
£
76,442
-
750
75,692
75,692
75,692
75,692

The financial statements were approved by the board on 28th January 2022 and signed on its behalf by:

_________ Mr L I S Newman Trustee (Chair)

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31st MARCH 2021

1 CHARITY INFORMATION

Mosborough Rugby Union Football Club is a charitable incorporated organisation registered at the Charity Commission for England and Wales.

2 ACCOUNTING POLICIES

( a ) Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard (FRS102) for charities, effective January 2015 (SORP)

( b ) Incoming resources

Income of all types is included in full in the Statement of Financial Activities as soon as it is received. Adjustments are made to include the amounts due but not yet received at the year end, and to exclude amounts received during the year that relate to other years.

( c ) Resources expended

All expenditure, other than that for the purchase of fixed assets or investments, is included in the Statement of Financial Activities. Invoices relating to expenditure within the year but not paid until after the year end are also included. The amounts written off fixed assets each year are treated as expenditure of that year.

( d ) Grants receivable

Grants are included as income in the period in which they become receivable.

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31st MARCH 2021

3 CHARITABLE ACTIVITIES
Unrestricted
Income
Funds
£
Donations and legacies
Grants
1,561
Subscriptions & memberships
20,811
Sponsorship donations & grants
3,272
25,643
4 OTHER TRADING ACTIVITIES
Unrestricted
Income
Funds
£
Merchandise
-
Fundraising activities
5,378
Other
-
5,378
5 EXPENDITURE ON RAISING FUNDS
Unrestricted
Income
Funds
£
Equipment & floodlights
59
Training, coaching & referees
236
Transport
310
Kit & ancilliary costs
1,369
Ground maintenance
12,532
Subscriptions & levies
318
Fundraising costs
389
15,212		 Restricted
Income
Funds
£
-
-
-
-
Restricted
Income
Funds
£
-
-
-
-
Restricted
Income
Funds
£
-
-
-
-
-
-
-
-		 Total
2021
£
1,561
20,811
3,272
25,643
Total
2021
£
-
5,378
-
5,378
Total
2021
£
59
236
310
1,369
12,532
318
389
15,212		 Total
2020
£
8,000
15,798
11,255
35,053
Total
2020
£
1,747
3,884
1,128
6,759
Total
2020
£
7,051
7,780
2,018
6,877
8,620
322
1,795
34,463

MOSBOROUGH RUGBY UNION FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31st MARCH 2021

6 EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
Restricted
Funds
Funds
£
£
Bank charges
67
-
Consultancy
896
-
Accountancy
750
-
Sundry
228
-
1,941
-
7 CREDITORS
Accruals and deferred income
Other creditors
8 OTHER GAINS OR LOSSES
Funds transferred from Community Amateur Sports Club
9 RECONCILIATION OF MOVEMENTS IN ACCUMILATED FUNDS
(Loss) / profit for the year
Other gains / (losses)
Opening accumilated funds
Closing accumilated funds		 Total
2021
£
67
896
750
228
1,941
2021
£
750
3,302
4,052
2021
£
-
2021
£
13,869
-
75,692
89,561		 Total
2020
£
64
800
750
2,597
4,211
2020
£
750
-
750
2020
£
72,541
2020
£
3,151
72,541
-
75,692