REGISTERED COMPANY NUMBER: 08295033 (England and Wales) REGISTERED CHARITY NUMBER: 1194897
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2025
for
Prenton RUFC Limited
Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside
Prenton RUFC Limited
Contents of the Financial Statements for the Year Ended 30 June 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 | to | 11 |
Prenton RUFC Limited
for the Year Ended 30 June 2025
Report of the Trustees
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Related parties
The charity wholly owns its trading subsidiary, Prenton RUFC Enterprises Ltd. All surplus profits generated are donated to the parent charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08295033 (England and Wales)
Registered Charity number
1194897
Registered office
Prenton Dell Road Prenton CH43 3BS
Trustees
P Foster A G Sargent M Cavanagh G Knapman
Company Secretary
Independent Examiner
Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside
COMMENCEMENT OF ACTIVITIES
The company, Prenton RUFC Limited, applied and was granted charity status on 22nd June 2021.
Approved by order of the board of trustees on 17 November 2025 and signed on its behalf by:
P Foster - Trustee
Page 1
Independent Examiner's Report to the Trustees of Prenton RUFC Limited
Independent examiner's report to the trustees of Prenton RUFC Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Cheryl Bostock
Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road
Prenton Birkenhead Merseyside
2 March 2026
Page 2
Prenton RUFC Limited
Statement of Financial Activities for the Year Ended 30 June 2025
| 30.6.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 251,257 Other trading activities 2 30,763 Investment income 3 1,787 Total 283,807 EXPENDITURE ON Raising funds 1,087 Charitable activities Rugby participation 72,238 Total 73,325 NET INCOME 210,482 RECONCILIATION OF FUNDS Total funds brought forward 320,417 TOTAL FUNDS CARRIED FORWARD 530,899 |
30.6.24 Total funds £ 96,963 43,840 494 |
|---|---|
| 141,297 | |
| 929 130,388 |
|
| 131,317 | |
| 9,980 310,437 |
|
| 320,417 |
The notes form part of these financial statements
Page 3
Prenton RUFC Limited
Balance Sheet 30 June 2025
| 30.6.25 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 250,609 CURRENT ASSETS Cash at bank and in hand 281,340 CREDITORS Amounts falling due within one year 8 (1,050) NET CURRENT ASSETS 280,290 TOTAL ASSETS LESS CURRENT LIABILITIES 530,899 NET ASSETS 530,899 FUNDS 9 Unrestricted funds 530,899 TOTAL FUNDS 530,899 |
30.6.24 Total funds £ 210,421 110,746 (750) 109,996 320,417 320,417 320,417 320,417 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 17 November 2025 and were signed on its behalf by:
A G Sargent - Trustee
The notes form part of these financial statements
Page 4
Prenton RUFC Limited
Notes to the Financial Statements for the Year Ended 30 June 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. 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.
Plant and machinery - 10% on reducing balance Computer equipment - 20% on reducing balance
Taxation
The charity is exempt from corporation 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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 5
continued...
Prenton RUFC Limited
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
2. OTHER TRADING ACTIVITIES
| Fundraising events Bar income and club hire Sponsorships 3. INVESTMENT INCOME Interest 4. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets Other operating leases |
30.6.25 £ 11,347 15,966 3,450 30,763 30.6.25 £ 1,787 30.6.25 £ 3,205 13,232 |
30.6.24 £ 24,995 13,673 5,172 |
|---|---|---|
| 43,840 | ||
| 30.6.24 £ 494 30.6.24 £ 3,751 23,524 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 96,963 |
| Other trading activities | 43,840 |
| Investment income | 494 |
| Total | 141,297 |
| EXPENDITURE ON | |
| Raising funds | 929 |
| Charitable activities | |
| Rugby participation | 130,388 |
| Total | 131,317 |
| NET INCOME | 9,980 |
Page 6
continued...
Prenton RUFC Limited
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 7. TANGIBLE FIXED ASSETS Improvements Freehold to Plant and property property machinery £ £ £ COST At 1 July 2024 133,502 46,004 43,556 Additions - 43,393 - At 30 June 2025 133,502 89,397 43,556 DEPRECIATION At 1 July 2024 - - 14,927 Charge for year - - 2,863 At 30 June 2025 - - 17,790 NET BOOK VALUE At 30 June 2025 133,502 89,397 25,766 At 30 June 2024 133,502 46,004 28,629 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 9. MOVEMENT IN FUNDS At 1.7.24 £ Unrestricted funds General fund 320,417 TOTAL FUNDS 320,417 |
Unrestricted fund £ 310,437 320,417 Computer equipment Totals £ £ 3,570 226,632 - 43,393 3,570 270,025 1,284 16,211 342 3,205 1,626 19,416 1,944 250,609 2,286 210,421 30.6.25 30.6.24 £ £ 1,050 750 Net movement At in funds 30.6.25 £ £ 210,482 530,899 210,482 530,899 |
|---|---|
Page 7
continued...
Prenton RUFC Limited
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 283,807 | (73,325) | 210,482 |
| TOTAL FUNDS | 283,807 | (73,325) | 210,482 |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.7.23 | in funds | 30.6.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 310,437 | 9,980 | 320,417 |
| TOTAL FUNDS | 310,437 | 9,980 | 320,417 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 141,297 | (131,317) | 9,980 |
| TOTAL FUNDS | 141,297 | (131,317) | 9,980 |
| A current year 12 months and prior year 12 months combined position is as | follows: | ||
| Net | |||
| movement | At | ||
| At 1.7.23 | in funds | 30.6.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 310,437 | 220,462 | 530,899 |
| TOTAL FUNDS | 310,437 | 220,462 | 530,899 |
Page 8
continued...
Prenton RUFC Limited
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
9. 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 £ 425,104 425,104 |
Resources Movement expended in funds £ £ (204,642) 220,462 (204,642) 220,462 |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2025.
Page 9
Prenton RUFC Limited
Detailed Statement of Financial Activities for the Year Ended 30 June 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations and gifts Club memberships Development and grants Other trading activities Fundraising events Bar income and club hire Sponsorships Investment income Interest Total incoming resources EXPENDITURE Other trading activities Visitor food Charitable activities Rugby costs Charitable donations Fundraising consultancy fees Support costs Management Promotions and advertising Finance Bank charges Other Property & grounds maintenance Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Professional fees Plant & machinery depreciation Carried forward |
30.6.25 £ 40,540 10,769 199,948 251,257 11,347 15,966 3,450 30,763 1,787 283,807 1,087 14,633 - - 14,633 21,162 120 13,232 371 1,266 9,831 2,676 60 1,382 4,300 2,863 35,981 |
30.6.24 £ 36,200 10,329 50,434 |
|---|---|---|
| 96,963 24,995 13,673 5,172 |
||
| 43,840 494 |
||
| 141,297 929 11,806 15,860 26,294 |
||
| 53,960 25,806 411 23,524 577 1,213 6,864 2,286 165 1,461 10,370 3,181 49,641 |
This page does not form part of the statutory financial statements
Page 10
Prenton RUFC Limited
Detailed Statement of Financial Activities for the Year Ended 30 June 2025
| Detailed Statement of Financial Activities for the Year Ended 30 June 2025 |
||
|---|---|---|
| Other Brought forward Computer equipment Total resources expended Net income |
30.6.25 £ 35,981 342 36,323 73,325 210,482 |
30.6.24 £ 49,641 570 |
| 50,211 | ||
| 131,317 | ||
| 9,980 |
This page does not form part of the statutory financial statements
Page 11