REGISTERED COMPANY NUMBER: 11952708 ff Trgland %Dd Wales) REGISTERED CHARITY NUMBER: 1195769 Report ofthe Tnth and Uo•udSltd Th4•nel•l SlteTh¢wts frjr the Y¢4r Eded 30 AprS12023 for H#Trogate RUFC Limlted (A Comp4Try Llmlted by Guar*Trtee)
Hrrogate RUFC Lknlted Con¢¢nts of the Fltt#o¢ial Statemts for th¢ Yr Ended 30 Aprll 2025 P CHAIR'S REPORT RepDrt of¢be Truthes Independent Rep)rt S¢Atememt of Flund*l Actfvill¢s Bal•nce Skne¢t 5 to 6 Notss to ¢ht nIDelI1 Stst¢ments Ddalkd St•t¢meD¢ ofFth•ndal A¢tfvltk• 13
HarnJg•te RUFC Limtt•J CHAIR'S REPORT for th¢ Year Eoded 30 Aprll 202S The mi&sion of Harrogate Rugby Club rernal "Rugby for 1. and as a ¢ommimity ¢hth, this is the core purpose of the Club. Its deltvery remains challengTng for several reasons. However. through clos¢ management of costs and the baTd work of the Volunte 2025 has seett us all mov¢ forwart aDd with iu a gTeatr unity is building acmss the club. From a fman¢ial perStti. the ¢ombitied efforts of Junior membership, s¢nior mth'5 rugby sport50rshi mtttth day in¢om< off-se450n club and clublxTruse incon)e. and the junior festival still pyovide th¢ key pillars of our revenue. All I am pleased lo say have year on year. again throuth the hard work of our volullte¢rs and stllall am of employee5. It is particularly ¢ncourdging to see growth in the key enty wiint age groups of U6ns and U12s throuth the partherships ith local sclKM)Is and pre-school Tugby w$graS lffte Didy Rugby. The experience these players are seeing on Sundays is SO P05itiY¢ twuse of th¢ coaching Ing deliver&1 and the environrnt of the club. Overnll parti¢iP4tion ts klling across all ages and genders of Yugby. ther¢forn to this part of the elub gtowitig is evideti¢e we are d¢livering Something other clubs are noL We are also encouraged by the continued participAti( of older a8¢ junior4 men women wtth growin8 numbers across all stttions. However. the kry ¢halleftge r¢Mal th¢ T¢tention of junior plarn U16S as th¢y start their journey through A.LeYels and into Higher Edurntion. Th¢ mediatt age of Harrogate 4 town is now 47 year5 01(L up frorn 43 yeats old sinct 2011. The pop10 of people older than 50 bas 8Town by almos¢ 2(N• and those w)der 50 have d¢rlined by 3(Ph. This ageing popula¢iorn with both a lack of young playeT5 and young families. presen15 a fiJndamenta] challeng¢ for the Club. which needs those people to be It8 membet¥. Therefor¢. Strate of knildin8 a rn¢ diverse ¢iMnl81 izKonx bx which is not 301ely relia on rugby. The Tntytees will present to th¢ rnemters sonK inspiring plans for the club which all with the strategy rnentioned above. As a pwely rngby club, li will be¢iMne incTlDgty challengill8 to suTrive. but as a ¢0Mmlty resource with nwby at its ¢or< I beli¢ve we ve *n opporkw to thrive.
Rwrt of the Thislees for the Year EDded 30 April 2025 The truees who are also dirxtors of the thaTity for the pwy)ses of the Componies A¢t 2(M)6. present their report with the financial statements of the charity fw the year ended 30 Awil 2025. The trUCeS Ftave &Jopted the provisions of Accounting and Rewrting by CFwities: stateme of Recommended Practice 44)I#ble to cbarities preparing their a¢¢ounts in accordawe with the Finan¢ial i(¢wting Stsndard appliGJbk in the UK and R¢kwbli¢ of Ireland (FRS 102) (effedive l January 2019). Ob}ectlv¢J JNI almj The promotion of community l)firticii)rttion in healthy recteation for tbe public benefit in Harrogat¢ atyj surrounding area through the provision of fa¢ilitits to eDabl¢ ij8rt¢¢ipatiott in the SPLYt of amakw union football. Slgnlllcant cttvltleJ To provid¢ and assist in Frovidi08 fa¢ilities reueiM (Y other leisure tim¢ wion of such peOn3 who have need for such f&cilities by Teason of their ag¢, infumity or disabletllettL pov¢ty or social and economie cir¢umstan¢eg or for the publi¢ at large in the tntetcsts of social welfare ar1 with the object of improving their ¢onditions of life, advan¢e the edUcatiL of childr¢n md young people. Publie beD¢fft The trustees satisfi¢d that the charity contiuu&s to meet the Ttquired 11¢ benefit test through its objectives and a¢tivitte4 ¢ortfmn th¢y have referred the Cbarity COThmil0nes get1 8uid8ll on public benefft. srRUCTURE, GOVERNANCE AND MANAGEME Governing docume•t The charity is controllryj by its 8overnnw do¢wW a de¢d of orxl con1Me8 a limited companytr limited by gua1¢¢, &s defined by the ConpDiH A¢t 26. REFERENCE AND ADMINISThATIVE DETAIIS Regtstered Company Dumber 11952768 (England and Wal) Retsered Charlty mumber 1195769 Regtstered oinct Rudding Lanc H8rrogat¢ North Yi)rkshire HG3 IIX Truste M.GarTett M. Cowlin8 Approv by Lydw of th¢ iK)ard of truste¢s on 22 (ktotff 2025 and signed ffl its l)¢half by:
IDdepe#deDt ExamineWs Report to the Trwlees or Hrrogate RUFC Limited IDdeped¢ttt ¢xamineVs Yert to the trusteu ofHarriJgate RUFC ilmited Cthe coMnY,) l wort to th¢ rharity trustees on my ¢xaminatiOD of the xcounts of the Company forthe year ended 30 April 2025. RospoDsibllltks xttd basis ofrtport As the charity's trusiees of the Cornpany (arthj also its direc f(r the pwposes of ¢otnpany Jaw) you are responsible for Haytng satisfied myself that the accounts of th¢ cY are not requirtd to be audited under P&t 16 of the 2rK16 Act and are eli1>1¢ for indetident examinatio E in r¢5pect of my exami of y¢)ur charl$ accounts Is carried out under Section 145 of the Charities Act 2011 (Ihe 2011 A¢f). In canyin8 oul my exaininatiOD I have followed the Dir¢¢tions given by the Cjwity Commi%si(ffl der Sertion 145(5) (b) of the 2011 ACL ldependent eumther'$ sltewK•t I have conjpleted my examination. l ¢(th that Ro matters hAve ¢ome w my allention in connection with th¢ examination 8ivin8 me caw¢ to believe: accounting r¢cords were kept in of the C(nnpany &5 requirtd by Seaion 386 of tt 2[ A¢ or the ¥court5 ¢kn not accord with th(15¢ T¢rds. or the accounts do no¢ compty with th¢ aOUntIng requirements of SeaTon 396 of the 2[ Act other than any examination" or the accounts have not b¢¢n prepAred in accordance with th¢ and principles of the Statement of Recommended Pr&ctic¢ for a¢¢ounting and repNting by cl)ariti¢s (applicable to cljarities prep8Ting their accounts in accordance with the Fin*Kial Rewrting Sthndard appli¢able in the UK and Republic of Ireland (FRS 102)). be drawn in this in order to enable a proper under1Th8 of the ac¢ounts be reed. D d'Ar¢y Thompson FCA 22 0¢th 2025
Hrnyts RUFC Llmhed Ststemetst of D&til Activiti&% Uneorporltig art Income and ExpeDdlthr¢ Aceomnt) for tbe Year EDded JO April 2025 30.4.25 Unrestricled 30.4.24 Totsl INCOME AND ENDOWMElYtS FROM Donations artd legacies 114.034 83.460 Charitabl¢ ctlvitl¢8 Fundraising 33J10 11.091 Other iti¢ome 49.177 50.061 Tot•1 196.521 146,612 EXPENDITURE ON Charli#ble rtlvSties Cost of TU8by 122,168 61,967 112.641 27,847 Totsl 184,135 140.488 NET INCOME 12J86 6.124 RECONCILIATION OF FUNDS Total fiuth brou8ht fonyard 1.020JI I 1.014,087 TOTAL FUNDS CARRIED FORWARD .032J97 1,020.211
H*rrogate RUFC Limtted B•lance Sbeet 30 Aprtl 2025 30.4.25 30.4.24 fimd fimds FIXED A&SETS TangiTrfyle assets Investments 1.087,226 20 1,036,128 20 1,087,246 1.036.148 CURRENT ASSETS Siocks Debtors Cash at b8Dk 3.543 3.910 4.313 5.608 16.575 15,237 11.766 37.420 CREDITORS Amounts falling due withtn one year (54.315) (33.237) NET CURRE A&SETS (42.549) 4.163 TOTAL ASSETS LESS CURRE LIABILITIES 1.044.697 1,040,311 CREDITORS Amounts falling due after MO than year 10 (12.IW) (20,ICM)) NET ASSETS 1,032,597 .020,211 FUNDS Unrestricted fijnds 12 1.032.597 1.020211 TOTAL FUNDS 1.032.597 1,020,211 The charitable ts ¢Mided to exemption from a17( S¢¢tim 477 of the Companies Act 2006 for ye&r ¢nd¢d 30 Aprtl 2025. The memlws have not required the cornpw to ottstii an audit of its financial stst¢tn¢nts for the year ended 30 April 2025 in thecord¥n with Se£tion 476 of the Compani¢5 A¢t 26. The trustee5 acknowlAl8e their resPOS1111taes for (a) ensurin8 that the charitsble company kew &ctyJntin8 records thw wty with Sectlons 386 and 387 of th¢ Companies Act 2( and (b) preparing fitMn¢ial Statem whith giv¢ a tTUe and fair view of the sthts of 8ff&irs of the chaTitsble cornpsny &3 at the end of each firwicial year and of its surplus or deficit for C financial year in accordance with the requirements of Sections 394 and 395 ayl which othenvise Comply wtth the requirements of the Companie$ Art 2(106 relating to fmancial $0 far as applicable kn the charithble company. eorttnued...
H¥4rroE#ts RUFC Umil¢d lance Shtrt- eonttbued 30 Apru 2025 These fancial statements have t*ell w¢pued in with the wovisions applicabl¢ to clwiiabl¢ companies subj¢¢t to the small ¢ompanies reg1ll. The r]nancial ststern¢nts were apFroved by the Board of Trustees and for issue on 22 October 2025 and w signed on its behalf by: M J Cowlin8. Tnjstee M Garrett. TnLqtee M Corbett- Trustee
Harrogts RUFC lamited Notes lo the FiDancil StterneDts for Ibe Year EDded 30 April 2025 ACCOUNTING POLICIES is of prepriDg tbe Il#ndl st•tem¢wts The finan¢iat statements of the ¢trthrÈtsble e<Mnpany. which 18 a public Ixnefit clty FRS 102. have b¢¢n prepared in accordance with th¢ Charities SORP (FRS 102) 'Accoullting and Reporting by Charities: Ststement of RKommend¢d Practice a11(ble to thaTitits pre] their XCOUDts in accordance with the Fin8n¢iat Reportit)8 Standard applicable in the UK ond Republic of Iteland (FRS 102) (effeaive l January 2019),. Fitwicial Retorttng Stth 102 Tr Financial Rel7g Stwdard appli¢able in th¢ UK and R¢public of Irelan(r and the Companits Act 21NJ6. The fllk8tKi81 statet bave beeD prepared under the historical wst ojjventith). with the of Inv¢5¢me wbith are incllld at market as nKJifi¢d by the revalU10n PrtparntlDn of coBsolid#ted flmnel•l ytstemeDts The ftnancial 5tsthm¢nts contain infommiion Harrogate RUFC Limiwl as an individual company 8nd do nol contsin consolidateAI finwKial inforMlOn as the parent of a group. The charity is exempt uNkr Section 39912A) of the Con]panies Act 2LNJ6 from the requir&ne to wepaTe pxÈsolidad fitwKiai sthtements. Ineome All incom¢ is rcco8nised in the Ststement of Artivities once the charity has enti¢kn to the fimds. it is probable that the incom¢ will be received and the Am(Mmt w be rn¢asu reliably. ExpeDdits Liabili¢i¢s are rec13¢d &$ exltUre &8 SWn there is a It1 or c(XLknadive obli8ation ¢ommittin8 the ch8rity to expenditure, li is probable th8t a Insfrr of economic benefits will be requtred in seulem¢Dt and the amount of the obligation cgo be Measur r¢liably. Exyrylitswe 15 4counted fry on an accnwls basis and ha5 been ¢1ossified un&r h¢din8s that a8wat¢ all related ¢0 the catr80ry. Wh¢we costs c&nTh)t be diTt¢ily attributed to particular headings they have been allotea to ¥tivities OA a bosis rA)nsiStent with th¢ uge of Relted rtY exemptlo Th¢ djaritable wmpany has taken 4dvants8e of ¢xernptio under the term5 of Fin181 R¢portiD8 Standard 102 Yhe Financial Reporting stsnd applicable in the UK and ReblIC of IrelaTrJ'. Dot to di%10se related paty transaeiions with wholly 0ed subsidiaries within the wup. Stocks are valu¢d * the IoweT of cost aTrJ net rtaiis&ble value. after mkin8 lOw8ce for ob50kte slow T4110 The company limited by guarantee which is a ¢h4rity is exeiw frcrfn wrporatlon t&x on its clwitable actiYiti¢5. The charity has 8 trading subsidiary wtth a relevant note that in Au8USt IWS, in ¢ommon wÈth other Club5 in the National Learn the Club fumislKd HMRC with three reports covering employe4 players and general matters in the two years ended 30th April 1994 and esthb1lKd its tsxaiion Slat$. It with HMRC that the Club calculates any char8e to wrp)r8tiOtt tsx on its non-mUDJ81 income onty. Fund ac¢o4Dt1ts8 Unrestriaed funds can t¢ iti &cOrdjn with the dwitabl¢ obiA#iv¢s & the discrdion of the ttustees. Hlre pllreb8¢ *nd I$18 eommitiuents The ititerest el¢m¢ut of these obligations is charged to the Stttt¢mfflrt of Fit)an¢iaJ Activitie5 over the relevant p¢rtod. Tr capital el¢mpth of the fimue pAym¢nts is treateA as a liability. Rentals paid operating It are Charg to the Statemwrt of Finan¢ia] Activities on a sts4i¥ht line basis over th¢ p¢riod of the le&se.
Harroyte RUFC Lirdhed L¥otes to the FiDaneial Statements- eontlDa¢d for the Year Ended April 2025 I¥ET INCOMEI(EXPENDITURE) 30.425 30.4.24 Depr¢ciation. owned assets Other operating ItL%es SuTplus on diswl of fixed assets 13.715 1.8 .849 ,680 (1,760) TRUSTEES. REMUNERATION AND BENEFITS 30 April 2024. There were no tn&e¢s' ¢xpensos ]d for the year ¢ThJed 30 April 2025 nor for the year ended 30 AFfil 2024. COMPARATIVES FOR ThE sfATEMENf OF FINANCL4L A1VITIEs INCOME AND ENDOWMEN15 FROM Donation$ and legacies 85,460 Charltable rtlvl¢l¢¥ $0,061 Tot•1 146.612 EXPENDITURE ON Charlt#ble ttlvl¢lM Cost of nJ8by 112,641 27,847 To¢•1 140,488 NET INCOME 6,124 RECONCILIATION OF FUNDS 1,014,087 T(YfAL FUNDS CARIUED FORWARD 1.0202EI Page 8 continued...
Notes to the FinaTrcil Sttememts- eontlned for the Yer Ended JO Aprll 2025 TANGIBLE FIXED ASSETS Freeknld Plant and Totsls COST At l May 2024 Addiii(A)S i.(.() 11.933 64,813 350 1,037,977 fA.813 At 30 April 2025 76.746 350 1.102,790 DEPRECIATION At l May 2024 Chorg¢ for year ,326 7,313 435 6.315 1.849 13.715 87 At 30 ApTiI 2025 8.639 6,750 175 15,564 NET BOOK VALUE At 30 April 2025 68,107 18.944 175 1.087226 At 30 April 2024 lo.7 25259 262 1,036.128 The Charity acquired the freehold on 13th Junt 2023. FIXED A&SET INVLsfMENIS ShHres in MARKET VALUE At l May 2024 and 30 AFril 2025 20 NET BOOK VALUE At 30 April 2025 20 At 30 April 2024 20 STOCKS 30.425 30.424 3,543 5,608 ¢(yntinued...
H*rroyts RUFC Limited Notes to Ibe St•t¢meots- tojtioued for the Year Ended 30 Apri12025 DEBTORS: Amouiyfs FALLING DUE WITHIN ONE YEAR 30.4.25 30.424 Trade debti)rs Other debtors VAT 2.5(Kl 1,165 8,817 6.593 315 l.(W)5 3,910 16,575 CREDITORS: AMOU]YTS FALLING DUE WITHIN ONE YEAR 30.425 30.4.24 Hire purchase (se¢ n(Xe I l) Trwje creditors Other creditors Attru¢d expenses 7,482 25.607 17226 18.134 3.860 11263 54J15 33257 I CREDITORS: AMOUNTS FALUNG DUE AFfER MORE THAN OIYE YEAR 30.4.25 30.4.24 Hire purchas¢ (see notr I l) 12.1(Kl 20,100 ii. LEASING AGREEMEKrs Minimum ICe payttxnts dbIre purhase fall due as follows: 30.4.25 30.4.24 Net obliwion5 repayable: Within one year B¢tw¢en one and five years In MO th•n fiv¢ years 12.100 20,100 16,1¢)Q 20,100 12. MOVEMENf IN FVNDS Net movement in fimds At 30.4.25 At 1.5.24 Unrestricted funds Gellerni fund ,020211 11386 1,031597 TOTAL FUNDS 1.020211 12.386 1.032,597 Page 10 ntinued...
Harnyts RUFC Limited Notes to the FiDAtictsI St#terneRts- cotrtlDwed ror the Year EJHl¢d 30 Apru 2025 12. MOVEMENT IN FUNDS- coatin¢ movemem in fimds. inclth in tt* Ive are as follo. expended in funds lJnr¢s¢rl¢¢ed fvnds Gcttwal fund 196.521 (184.135) 12.386 TOTAL FUNDS 196,521 (184,135) 12,386 Comp•rAtlvu for mov¢mtD¢ Im fMAds Net movement in funds At 30.4.24 At 1.523 UDrestrlrted Orneral fund 1.014,087 6.124 1,020211 TOTAL FUNDS 1,014.087 6.124 1,020211 Comparative net rnovent in fimd& inclth in Above are as ftill0. Incrynin8 Mov¢m¢nt in fimds UnTtSirlcted fuDds G¢n¢rni fill 146.612 (140.488) 6.124 TOTAL FUNDS 146.612 (140.488) 6.124 A rrent year 12 nb)nths and wr yw 12 tnonths combined positson is follows: N¢t tnovemetkt in fw)ds At 30.4.25 At 1.523 Unrethid•d funds 1.014.087 18,510 ,032.597 TOTAL FUNDS 1.014.087 18,510 1,032.597 Page li cot)tinued...
Harrog•t¢ RUFC LhbitThl Notes to the Fin8Dei*l Statements- tontioued for the Year Ended 30 April 2025 12. MOVEMENT IN FUNDS- tontinued A cwrent year 12 mixrths and prior year 12 months ¢oMbIn net movement in included iti the ab(>v¢ are &8 follows". Movement exprnded in fimds Unrestricted fund# G¢nerai fvnd 343.133 1324.623) 18.510 TOTAL FUNDS 343.133 (324,623) 18.510 13. RELATED PARTY DISCLOSURES There were related pty tron5x for the year ended 30 ApTiI 2025. Page 12
Harroga¢e RUFC Llmlttyl Detailed St•temeDt of Finallcial Activlties for tbe Year Ended 30 April 21)25 30.4.25 30.424 COME AND ENDOWME1473 Domtiow and iepcies Miscellarteou5 incomc Don]0$ Gift aid 236 91.060 22,738 1.977 66213 17,270 114,034 85,460 Charltabl¢ dlvl¢l Fulldr8ising 33.310 Oth¢r Ineoth¢ Gain on sale of fix•a assets M¢mberships 1,760 48,301 49.177 49.177 $0,061 T¢11 in¢omin¥ re¥o4re 196.521 146.612 EXPEIYDITURE Ch#rlt•lAe •rtlvl¢ Wages Legal fees Equipment leLqin8 R8t¢s and wat¢r Insurance Light and heat Telephone & Costs Postsge And stAtion¢ry Repairs and renewals SundTi¢S Rugby sundry costs Coaches and physios Community developim officer Grounds maintenance Improvements to prorttty Plan¢ and machinery Fixtures and fittings H P interest 18.652 .331 1.680 1.800 8.462 4J07 8.840 3242 2.626 5.017 2.411 941 977 217 28,679 35.914 26,000 24.284 1,326 435 88 157 613 43,696 36,004 26,500 15,968 7,313 6JlS 1.150 138 184,135 1410,488 184.135 140,488 Net In¢om¢ 12J86 6,124 Page 13