2025-08-31-accounts - The Fylde Rugby Community Foundation

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Charity registration number: 1187581

THE FYLDE RUGBY COMMUNITY FOUNDATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 AUGUST 2024 TO 31 AUGUST 2025

Brown & Co

The Fylde Rugby Community Foundation Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Comparative Statement of Financial Activities	6
Statement of Financial Position	7
Notes to the Financial Statements	8—12
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	13—14

The Fylde Rugby Community Foundation Trustees' Report For the Period 1 August 2024 to 31 August 2025

The trustees present their report and the financial statements for the period ended 31 August 2025.

Objectives and Activities

Aims and Objectives

The promotion of community participation in health recreation for the benefit of the inhabitants of the Fylde Coast of Lancashire and surrounding areas by the provision of facilities for playing rugby union.

The advancement of the amateur sport of rugby union, for the public benefit by the provision of, or assistance in the provision of, facilities for participation in the sport of rugby.

Removing any barriers to participating in rugby union such as finance, facilities, coaching, age, gender or health. During the period 1st August 2024 – 31st August 2025 the foundation provided a total of 289 hours of free delivery, totalling £10,115. This was distributed amongst schools, organisations and partner clubs.

Financial Review

Reserves Policy

The Trustees maintained reserves of £80,000 during the year. This has since been reviewed and increased to £90,000 to reflect the growth and ongoing needs of the organisation.

The minimum cash reserve will be reviewed annually in line with the financial performance of the Foundation following each financial year, in order to ensure any risks are appropriately managed. However, the Foundation has the aspiration to generate a minimum cash reserve equivalent to 6 months of running costs.

Going Concern

The trustees consider that the charity has sufficient forecast income and available resources to cover the ongoing activities of the charity for the foreseeable future.

Structure, Governance and Management

Governing Document

The Fylde Rugby Community Foundation was incorporated as a Charitable Incorporated Organisation (CIO) on 27 January 2020. The charity is controlled by its governing document.

Reference and Administrative Details

Trustees

Mr David Craven - Chair Mr Mark Merrick (appointed 02/12/2024) Mrs Victoria Thompson Mr Martin Long Mr Anthony Attard OBE Sir William Beaumont CBE DL Mr David Wiseman Mr David Young

Charity Number

1187581

Principal Address

Fylde Rugby Club Blackpool Road Lytham St.Annes FY8 4EL

Page 1

The Fylde Rugby Community Foundation Trustees' Report (continued) For the Period 1 August 2024 to 31 August 2025

Independent Examiner

Jake Ashurst FCCA Brown & Co Chartered Accountants 5A Marsh Mill Village Fleetwood Road North Thornton-Cleveleys Lancashire FY5 4JZ

Page 2

The Fylde Rugby Community Foundation Trustees' Report (continued) For the Period 1 August 2024 to 31 August 2025

Other Information

Additional Note

The charity has changed it's year end from 31st July to 31st August.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue 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 and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr David Craven Trustee 29/04/2026

Page 3

The Fylde Rugby Community Foundation Independent Examiner's Report to the Trustees of The Fylde Rugby Community Foundation For the Period 1 August 2024 to 31 August 2025

I report to the trustees on my examination of the accounts of The Fylde Rugby Community Foundation (the Trust) for the period ended 31 August 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 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

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 contents 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.

Jake Ashurst FCCA 29/04/2026 Brown & Co Chartered Accountants 5A Marsh Mill Village Fleetwood Road North Thornton-Cleveleys Lancashire FY5 4JZ

Page 4

The Fylde Rugby Community Foundation Statement of Financial Activities For the Period 1 August 2024 to 31 August 2025

Unrestricted funds £ 60,950 - 159	Restricted funds £ 275,812 78,377 -	31 August 2025 Total funds £ 336,762 78,377 159	31 July 2024 Total funds £ 302,691 59,496 185
61,109	354,189	415,298	362,372
(2,042) (56,127) (12,080)	(19,545) (318,103) -	(21,587) (374,230) (12,080)	(29,118) (292,250) (11,375)
(70,249)	(337,648)	(407,897)	(332,743)
(9,140)	16,541	7,401	29,629
(9,140) 24,237	16,541 103,373	7,401 127,610	29,629 97,981
15,097	119,914	135,011	127,610

The notes on pages 8 to 12 form part of these financial statements.

Page 5

The Fylde Rugby Community Foundation Comparative Statement of Financial Activities For the Period 1 August 2024 to 31 August 2025

Unrestricted funds £ 48,340 - 185	Restricted funds £ 254,351 59,496 -	2024 Total funds £ 302,691 59,496 185
48,525	313,847	362,372
(3,899) (37,122) -	(25,219) (255,128) (11,375)	(29,118) (292,250) (11,375)
(41,021)	(291,722)	(332,743)
7,504	22,125	29,629
7,504 16,733	22,125 81,248	29,629 97,981
24,237	103,373	127,610

The notes on pages 8 to 12 form part of these financial statements.

Page 6

The Fylde Rugby Community Foundation Statement of Financial Position As At 31 August 2025

Unrestricted funds £ 3,856	Restricted funds £ 19,656	31 August 2025 Total funds £ 23,512	31 July 2024 Total funds £ 15,327
3,856 1,116 16,396	19,656 18,863 98,415	23,512 19,979 114,811	15,327 15,383 129,649
17,512 (1,862)	117,278 (21,429)	134,790 (23,291)	145,032 (32,749)
15,650	95,849	111,499	112,283
19,506	115,505	135,011	127,610
19,506	115,505	135,011	127,610
		119,914 15,097	103,373 24,237
		135,011	127,610

On behalf of the board

Mr David Craven

Trustee 29/04/2026

The notes on pages 8 to 12 form part of these financial statements.

Page 7

The Fylde Rugby Community Foundation Notes to the Financial Statements For the Period 1 August 2024 to 31 August 2025

1. General Information

The Fylde Rugby Community Foundation is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1187581. The principal address is Fylde Rugby Club, Blackpool Road, Lytham St.Annes, FY8 4EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

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.

2.3. Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 20% Reducing Balance Computer Equipment 20% Reducing Balance

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts Member subscriptions and sponsorships Gift aid Grants	Unrestricted funds £ 18,144 37,250 5,556 -	Restricted funds £ - 34,806 - 241,006	31 August 2025 Total funds £ 18,144 72,056 5,556 241,006
	60,950	275,812	336,762

Page 8

The Fylde Rugby Community Foundation Notes to the Financial Statements (continued) For the Period 1 August 2024 to 31 August 2025

Unrestricted funds £ 7,417 35,350 5,573 -	Restricted funds £ - 107,055 - 147,296	31 July 2024 Total funds £ 7,417 142,405 5,573 147,296
48,340	254,351	302,691
Activities undertaken directly £ 19,013 325,090	31 August 2025 Unrestricted funds £ 159	31 July 2024 Unrestricted funds £ 185
	31 August 2025 £ 5,878	31 July 2024 £ 3,832
	Support costs (see note 7) £ 2,574 49,140	31 August 2025 Total £ 21,587 374,230
344,103	51,714	395,817
Activities undertaken directly £ 27,749 261,879	Support costs (see note 7) £ 1,369 30,371	31 July 2024 Total £ 29,118 292,250
289,628	31,740	321,368

4. Investment Income

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

6. Analysis of Expenditure

Page 9

The Fylde Rugby Community Foundation Notes to the Financial Statements (continued) For the Period 1 August 2024 to 31 August 2025

7. Support Costs

Raising funds £ - - 2,574 - -	Delivery Income £ 2,210 13,000 28,032 5,878 20	31 August 2025 Total £ 2,210 13,000 30,606 5,878 20
2,574	49,140	51,714
Raising funds £ - - 1,369 -	Delivery Income £ 1,051 12,120 13,368 3,832	31 July 2024 Total £ 1,051 12,120 14,737 3,832
1,369	30,371	31,740
	31 August 2025 £ 247,964 6,920 3,299 258,183	31 July 2024 £ 195,496 - -
		195,496

8. Staff Costs

Staff costs were as follows:

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the period was: 8 (2024: 8)

Page 10

The Fylde Rugby Community Foundation Notes to the Financial Statements (continued) For the Period 1 August 2024 to 31 August 2025

10. Tangible Assets

Plant & Machinery £ 19,987 11,763	Computer Equipment £ - 2,300	Total £ 19,987 14,063
31,750	2,300	34,050
4,660 5,418	- 460	4,660 5,878
10,078	460	10,538
21,672	1,840	23,512
15,327	-	15,327
	31 August 2025 £ 19,165 814 19,979 31 August 2025 £ 4,642 6,049 12,600 23,291	31 July 2024 £ 13,855 1,528
		15,383
		31 July 2024 £ 32,291 458 -
		32,749

13. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the period the charge to the statement of financial activities in respect of defined contribution schemes was £3,299 (2024: £0).

At the statement of financial position date contributions of £827 (2024: £0) were due to the fund and are included in creditors.

Page 11

The Fylde Rugby Community Foundation Notes to the Financial Statements (continued) For the Period 1 August 2024 to 31 August 2025

14. Movement in Funds

As at 1 August 2024 £ 24,237 -	Income £ 61,109 -	Expenditure £ (68,575) (1,674)	As at 31 August 2025 £ 16,771 (1,674)
24,237	61,109	(70,249)	15,097
103,373	354,189	(337,648)	119,914
127,610	415,298	(407,897)	135,011
As at 1 August 2023 £ 16,733 81,248	Income £ 48,525 313,847	Expenditure £ (41,021) (291,722)	As at 31 July 2024 £ 24,237 103,373
97,981	362,372	(332,743)	127,610

15. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 12

The Fylde Rugby Community Foundation Detailed Statement of Financial Activities For the Period 1 August 2024 to 31 August 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Sponsorships Gift aid Grants Charitable Activities: Delivery Income Schools Income Delivery Income Investments Bank interest receivable EXPENDITURE ON: Raising funds Bid Fees Advertising and marketing costs Sundry expenses Charitable Activities: Delivery Income Kit & Equipment Provisions Engage Community Bid Costs Community Coaches Wages and salaries Employers NI Employers pensions - defined contribution schemes Travel and subsistence expenses Other interest payable Staff training Travel expenses Rent Computer software costs Insurance Printing, postage and stationery Telecommunications	31 August 2025 Total funds £ 18,144 72,056 5,556 241,006	31 July 2024 Total funds £ 7,417 142,405 5,573 147,296 302,691 42,260 17,236 59,496 185 185 362,372 (27,749) (1,368) (1) (29,118) (4,048) - (42,958) (9,124) (10,194) (195,496) - - - (59) (783) (268) (12,120) - (1,457) (137) - ...CONTINUED
	336,762 44,225 34,152
	78,377 159
	159
	415,298 (19,013) (2,576) 2
	(21,587) (7,261) (16,353) (13,748) (5,256) (15,217) (247,964) (6,920) (3,299) (9,072) - (2,210) - (13,000) (610) (2,981) (14) (451)

Page 13

The Fylde Rugby Community Foundation Detailed Statement of Financial Activities (continued) For the Period 1 August 2024 to 31 August 2025

Accountancy fees Legal fees Admin Support Subscriptions Bank charges Sundry expenses Depreciation Other interest payable Other Irrecoverable VAT. NET INCOME	(4,007) (2,095) (13,039) (307) (176) (4,352) (5,878) (20)	(2,939) (2,400) - (50) (416) (5,969) (3,832) -
	(374,230) (12,080)	(292,250) (11,375)
	(12,080)	(11,375)
	(407,897)	(332,743)
	7,401	29,629

Page 14