## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31st AUGUST 2025**
**Charity number 1184188**
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31st AUGUST 2025**
|**CONTENTS**|**Pages**|
|---|---|
|Legal and administrative information|1|
|Trustees' report|2 - 3|
|Independent examiners' report|4|
|Profit and loss account|5|
|Statement of financial activitiy|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 10|
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **Legal and Administrative Information**
|Charity name:|MOSBOROUGH RUGBY UNION FOOTBALL CLUB|
|---|---|
|Charity registration number:|1184188|
|Trustees who served in the year under review;||
||John Knight|
||Nicola Lidster|
||Heidi Newman|
||John Staton|
||Anthony Bremner|
||Arnold Hattersley|
||David Pattimore|
||Elizabeth Barr McLaughlin Armstrong (appointed 1st May 2025)|
||Tony Kay (resigned 1st May 2025)|
||David Warnock (resigned 1st May 2025)|
|Principal address|47 Sutherland Farm View|
||Bolsover|
||Chesterfield|
||Derbyshire|
||S44 6GT|
|Bankers:|HSBC Bank PLC|
|Independent Examiner:|Halisdene Accountancy Ltd|
||85 Doncaster Road|
||Wath Upon Dearne|
||Rotherham|
||S63 7DN|
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **TRUSTEES' REPORT FOR THE 17 MONTH PERIOD ENDED 31st AUGUST 2025**
The trustees present their report and financial statements for the period ended 31st August 2025.
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 £3,215 (2024 deficit £10,765).
## **TRUSTEES**
The following have served as trustees during the period:
John Knight Nicola Lidster Heidi Newman John Staton Anthony Bremner Arnold Hattersley David Pattimore Elizabeth Barr McLaughlin Armstrong (appointed 1st May 2025) Tony Kay (resigned 1st May 2025) David Warnock (resigned 1st May 2025)
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 17 MONTH PERIOD ENDED 31st AUGUST 2025**
## **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 J Knight Trustee**
9th December 2025
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES AND DIRECTORS OF MOSBOROUGH RUGBY UNION FOOTBALL CLUB ON ACCOUNTS FOR THE 17 MONTH PERIOD ENDED 31st AUGUST 2025.**
## **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:
- examine the accounts under section 145 of the Charities Act
- to follow the procedures laid down in the general Directions given by the Charity Commission (under
* to state whether particular matters have come to my attention.
## **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:
* accounting records were not kept in accordance with section 130 of the Charities Act or
* the accounts do not accord with the accounting records
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
9th December 2025
Halisdene Accountancy Ltd 85 Doncaster Road Wath Upon Dearne Rotherham S63 7DN
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **PROFIT & LOSS ACCOUNT FOR THE 17 MONTH PERIOD ENDED 31st AUGUST 2025**
|Income
Interest and investment income
**Gross income in the reporting period**
Expenditure
**Total expenditure in the reporting period**
Net income / (expenditure) for the financial year|**2025**
**£**
104,339
-
104,339
101,123
101,123
3,215|**2024**
**£**
44,593
-
44,593
55,358
55,358
(10,765)|
|---|---|---|
**MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE 17 MONTH PERIOD ENDED 31 AUGUST 2025**
|**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)
**Net movement in funds**
**RECONCILIATION OF FUNDS:**
Total funds brought forward at 1st April 2024
**Net income / (expenditure)**
Other gains / (losses)
Total funds carried forward at 31 August
2025|**£**
70,218
34,121
-
104,339
91,691
9,432
101,123
3,215
-
3,215
56,403
3,215
-
59,618
**Unrestricted**
**funds**|**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Restricted**
**funds**|**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Endowment**
**funds**|**Total**
**2024**
**£**
70,218
34,121
-
104,339
91,691
9,432
101,123
3,215
-
3,215
56,403
3,215
-
59,618|**Total**
**2024**
**£**
28,755
15,838
-
44,593
53,896
1,462
55,358
(10,765)
-
(10,765)
67,168
(10,765)
-
56,403|
|---|---|---|---|---|---|
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
|**CURRENT ASSETS**
**£**
**£**
Cash at bank
61,067
**CREDITORS: Amounts falling due within one year**
1,449
**Net current assets or liabilities**
59,618
**Total net assets or liabilities**
59,618
**THE FUNDS OF THE CHARITY**
Unrestricted funds
59,618
**TOTAL CHARITY FUNDS**
59,618
**Balance Sheet**
**At 31 August 2025**
**2025**|page 7
**2024**
**£**
62,058
5,655
56,403
56,403
56,403
56,403|
|---|---|
The financial statements were approved by the board on 9th December 2025 and signed on its behalf by:
## _____________________________________________ **Mr J Knight Trustee (Treasurer)**
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31st AUGUST 2025**
## 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 17 MONTH PERIOD ENDED 31st AUGUST 2025**
|3 **CHARITABLE ACTIVITIES**
**Donations and legacies**
Grants
Subscriptions & memberships
Sponsorship donations & grants
4 **OTHER TRADING ACTIVITIES**
Fundraising activities
5 **EXPENDITURE ON RAISING FUNDS**
Equipment & floodlights
Training, coaching & referees
Festivals & Camps
Transport
Kit & ancilliary costs
Ground maintenance
Subscriptions & levies
Fundraising costs|**Unrestricted**
**Income**
**Funds**
**£**
-
64,424
5,794
70,218
**Unrestricted**
**Income**
**Funds**
**£**
34,121
34,121
**Unrestricted**
**Income**
**Funds**
**£**
-
1,595
1,150
2,056
11,762
40,836
1,472
32,820
91,691|**Restricted**
**Income**
**Funds**
**£**
-
-
-
-
**Restricted**
**Income**
**Funds**
**£**
-
-
**Restricted**
**Income**
**Funds**
**£**
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
-
64,424
5,794
70,218
**Total**
**2025**
**£**
34,121
34,121
**Total**
**2025**
**£**
-
1,595
1,150
2,056
11,762
40,836
1,472
32,820
91,691|**Total**
**2024**
**£**
-
22,322
6,433
28,755
**Total**
**2024**
**£**
15,838
15,838
**Total**
**2024**
**£**
1,655
5,600
-
328
9,858
15,709
3,730
17,016
53,896|
|---|---|---|---|---|
## **MOSBOROUGH RUGBY UNION FOOTBALL CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31st AUGUST 2025**
|6 **EXPENDITURE ON CHARITABLE ACTIVITIES**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
Bank charges
143
-
Consultancy
3,098
-
Legal
2,522
-
Accountancy
950
-
Donations
598
Sundry
2,122
-
9,432
-
7 **CREDITORS**
Accruals and deferred income
Other creditors
8 **RECONCILIATION OF MOVEMENTS IN ACCUMILATED FUNDS**
(Loss) / profit for the year
Other gains / (losses)
Opening accumilated funds
Closing accumilated funds|**Total**
**2025**
**£**
143
3,098
2,522
950
598
2,122
9,432
**2025**
**£**
800
649
1,449
**2025**
**£**
3,215
-
56,403
59,618|**Total**
**2024**
**£**
62
490
-
750
-
160
1,462
**2024**
**£**
1,500
4,155
5,655
**2024**
**£**
(10,765)
-
67,168
56,403|
|---|---|---|