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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Delivery Income
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
Delivery Income
Other
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Delivery Income
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
Delivery Income
Other
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**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**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Debtors
**11**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**12**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**14**|**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**
|Donations and gifts
Member subscriptions and sponsorships
Gift aid
Grants
.
**Investment Income**
Bank interest receivable
.
**Net Income/(Expenditure)**
he net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
.
**Analysis of Expenditure**
Raising funds
Delivery Income
Raising funds
Delivery Income|**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**
|Employee costs
Premises expenses
General administration
Depreciation
Interest payable
Employee costs
Premises expenses
General administration
Depreciation
.
**Staff Costs**
taff costs were as follows:
Wages and salaries
Social security costs
Other pension costs|**Raising**
**funds**
**£**
-
-
2,574
-
-|**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**
|**Cost**
As at 1 August 2024
Additions
As at 31 August 2025
**Depreciation**
As at 1 August 2024
Provided during the period
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 August 2024
11.
**Debtors**
**Due within one year**
Trade debtors
Other debtors
12.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Taxation and social security
Accruals and deferred income|**Plant &**
**Machinery**
**£**
19,987
11,763|**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**
|**Unrestricted funds**
General:
General unrestricted fund
Unrestricted Funds
**Total unrestricted funds**
**Restricted funds**
Restricted Funds
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Restricted Funds
**Total 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