2024-04-05-accounts

Objectives andactiviti	es
	SORP reference
Summaryofthepurposesof thecharity as setoutin its governing document	Para1.17	Forthepublic benefittopromote communityparticipationinthesportof
		rugbyfootball inReading andthe
		surroundingarea, particularly but not
		exclusivelyamongst
		underrepresentedgroupssuch as
		youngpeoplefromsocially and
		economicallydisadvantaged
		backgrounds,womenandgirlsand
		peopleofmixed ability, by providing
		grantsoffinancialassistanceto
		charities, voluntary organisations and
		individuals, designedtoassist with
		theprovision offacilities,equipment
		and opportunitiestoenable
		participation andtoremove barriers to
		participation.
Summary ofthemain activities in relationtothose	Para1.17 and 1.19	The charityhas made a number ofgrantsin support of local activities, inlinewiththe
purposes forthe public		charitable objectives.
benefit, in particular,the		Four grants were giventooutreach projects.
activities,pro1ectsor services		Thesewereaseries ofTagRugby Festivals
identifiedintheaccounts.		for6 schoolsintheWhitleyarea. These
		wereTag rugby eventsforchildren,8to11
		yearolds,fromseveral schoolsinthe
		Whitleyarea, one ofthemostdeprivedareas
		in Reading.
		TheseeventsincorporatedtheRugby Union
		values of TREDS-Teamwork,Respect,
		Enjoyment, Discipline and Sportsmanship
		whichwerefollowedby all playersinthe
		tournament.
		These eventswereheld at Geoffrey Field
		SchoolandRidgeway School.

Statement confirming	Para 1.18	Allgrantsweremade strictly followingthe
whether thetrusteeshave		guidanceissuedbytheCharities
had regard to the guidance		Commission.
issuedbytheCharity
Commission onpublic
benefit

	SORP referenc	e
		Allgrantsweremade strictly followingthe
Policy on grant making	Para1.38	Reading Rugby GrantMakingPolicyto ensure compliance totheCharitable
		Objectives.
		Nosocialinvestment grantsweremade
Policy onsocialinvestment	Para1.38
including program related
investment
		Thetrusteeshave given theirtimeand
Contributionmade by	Para1.38	energyfreelytoruntherugby foundation
volunteers
Other

Achievementsand pe	rformance
		Fromtheoutreach projectswehave again
		given a number of participantsthe
		opportunity to experience thefun ofrugbyto
Summaryofthemain	Para1.20	encouragetheirlongterminvolvement.
achievementsofthecharity,
identifyingthedifferencethe		TheRugby Union values of TREDS -
charity'sworkhas madeto		Teamwork,Respec{, Enjoyment, Discipline
thecircumstances of its		and Sportsmanship have been incorporated
beneficiaries and anywider		inalleventswhichhave been accepted and
benefitstosociety asa		maintained during all rugby play.Thisisan
whole.		importantpartoftheleaming forthe
		participant.
		Itishowever difficulttoquantifythelong
		termbenefitatthisearly stage.

Additional information(optional)	Additional information(optional)
You choosetoinclude	furtherstatementswhererelevant about:
Achievementsagainst	Para1.41
objectives set
Performance of fundraising	Para1.41
activities against objectives
set
lnvestmentperformance	Para1.41
against objectives
Other

Financialreview
Review ofthecharity's	Para1.21	Attheend of thefinancialperiodthecharity
financialposition at the end		financialpositionis:
oftheperiod
		Expenditure	t0
		GrantsMade	f2030
		Cashin Bank	879457
Statement explaining the	Para1.22	Fundraising forthecharity has gonewellin
policyforholding reserves		theyear.Thereis no policy on holding
stating whythey areheld		reserves, thecashinthebankatthe year
		endisjustwhere weareatthatmomentin
		time.
Amountof reserves held	Para1.22	Cashinthebankat	theyearendist79457
Reasonsforholding zero	Para1.22	N/A
reserves
Details offundmateriallyin	Para 1.24	N/A
deficit
Explanation of any	Para1.23	N/A
uncertainties aboutthe
charitycontinuingas a going
concern

You choosetoincludefu	rtherstatemen	tswhererelevant about:
		Fundraising has mainly beenfromindividual
The charity'sprincipal	Para1.47	donations eithertoa restricted fundfor projed125lorReading Rugby Clubortothe
sourcesoffunds(including		generalfund. Therehasalsobeen a number
any fundraising)		offundraisingevents
		The charityhas no investment policy
lnvestmentpolicy and	Para1.46	Donationswillbe heldincashuntil distributed as grants.
objectivesincluding any
social investment policy
adopted
		ln thisyearofthecharity no principal risks
Adescriptionoftheprincipal	Para1.46	wereidentified.
risks facingthecharity
Other

Structure,governance	and man	agement
Description ofcharity's
trusts:
Typeof governing document:	Para1.25	Reading Rugby Foundation is a governed by
forexample,ti'urstieec.		its constitution
r-nmcrane{m*nrjai'ticlesmf
mssocimtionete
Howisthecharity	Para1.25	Reading Rugby Foundation is a CIO
constituted?
Trustee selection methods	Para'l.25	Theappointmentoftrusteesis setoutin
including details of any		section10oftheconstitution. Apart fromthe
constitutional provisions e.g.		firsttrustees,everytrusteeis appointedfora
electiontopost or nameof		termofthreeyearsby a resolution passed at
any person or body entitled		a properly convened meeting ofthecharity
toappoint one or more		trustees.
trustees

	Trusteename	Office (ifany)	Datesacted ifnotfor whole year	Nameof person(or body)entitled to appoint trustee {ifany)
1	Michael Huggan	Chairman
2	Rudi Eagling	Treasurer
3	ChristopherLewis	Trustee
4	Stuart Spindler	Trustee
5	Martin Eves	Trustee
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20

	ooZ
	0)s			Restricted
Recommended categorlesbyaetivity	{!p 3 a11	Unrestricted funds		income funds	Endowment funds	Totalfunds	Prior year funds
		€		€	g	L	€
lncorne{Note3}		F01		FA2	F03	F04	F05
lncome and endowmentsfrom
Donations and legacies	s01	8,631		(135)		8,496	85,048
Charitable activities	s02
Other trading activities	s03
lnvestments	s04
Separate material item ofinmme	s05
Other	s06
Total	so7	8,631		{135}		8,496	85.048
Expenditure(Notes6)
Expenditure on:
Raising funds	s08		1			1	't,703
Charitable activities	s09	2,S30				2,030	eo{a
Separate material expense item	s10
Other	s11
Total	s12	2"031					D,OiO
Netincomef{expenditure} before taxfor
thereportingperiod	s13	6,600		(135)		5,465	7Qde.)
Tax payable	s14
Netincomel{expenditure} after tax before
investment gainsl{iosses}	Qt{	O,OUU		{135)		6,455	79,432
Netgains/(losses)on
investments	s16
Netincomel(expenditure)	s17	6,SOCI		(135)		6,465	79.432
Extraordinary iterns	s18
Transfersbetweenfunds	s19
Otherrecognisedgainsf{losses}:
Gains and losses on revaluation of fixed assets for the
charity's ovln use	s20
Othergains/(losses)	s21
Netmovementinfunds	s22	6.SGCI		trJcJ		6,465	79.432
Reconciliatianaf
funds:
Total funds broughtfon'vard	s23	14,52fi		64.906		79,432
Total funds carriedforward	s24	"j4	4aA	84,771		85,897	79,432

		o
		oZ
		o coE-a	Unrestricted funds f	Restricted income funds €	Endowment funds €€s	Totalthis year	Totallasl year
Fixed assets			F01	F02	F03	F04	F05
lntangibleassets Tangibleassets Heritageassets (Note15) (Note14) {Note16}		Bo1 aaz Bo3
lnve$tments (Note17)		Bo4
fofalfixed	assefs	ao5
Current assets
Stocks {Note18}		B06
Dehtors (Note19)		807	3,500	2,944		6,440	12,485
lnvestme11ts {Note17.4)		808
Cashatbank and inhand{Note	24)	Bos	17,626	61 ,831		79,457	66,947
Totalcurrent	assets	B1o	21,126	64,771		85,897	79,432
Creditors:amounts falling due oneyear (Note20)	within	811
nefcurrentassetsftliabilities)		a1?					79
Tofalassetslesscurrentliabllitles		ts13	21,126
Creditors:amounts falling due	after
oneyear (Note20)		814
Provisionsforliabilities		6!J
Iota/netassetsorliabilities		Blri	21,126	64,771		85,897	75,432
FundsoftheCharity Endowment funds(Note27)		817
Restricted income funds{Note27)		818		()4,I ri		64,771	64,906
Unrestrictedfunds		Ble	21,128			)11)A	14,526
Revaluationreserve		B2o
Fair valuereserve		p.21
Total	funds	e.2?	21,126	64,771		B5,Bg7	79,432
	i;r:arl.i;

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• the Statement of Recommended Practice: Accounting and Reporting by Charities

• • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of

• • and with* ✓ Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

Yes

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support The Trustees of Reading Rugby Foundation have considered the conclusion that the charity is a going whether it is appropriate to prepare the financial statements of concern; the Charity on a going concern basis and have concluded the Charity has sufficient funds to be able to settle obligations as they fall due for the next twelve months. Consequently, the Trustees of the Charity have concluded that the going concern basis of accounting is appropriate.

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes ✓ * -Tick as appropriate No ✓

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
----- End of picture text -----*

Please disclose: (i) the nature of any changes;

----- Start of picture text -----
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
----- End of picture text -----

1.5 Material prior year errors

----- Start of picture text -----
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes ✓
-Tick as appropriate
No ✓
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
----- End of picture text -----*

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CC17a (Excell 0510212025

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £

Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Support costs This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The charity has incurred expenditure on support costs. Contractual income and performance related grants Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Offsetting Grants and donations Note 2 Accounting policies Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 2.2 INCOME Donated goods In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).	Yes No N/a*	Yes No N/a*	Yes No N/a*
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Grants with performance conditions 2.4 ASSETS This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end The same treatment is applied to unlisted investments unless fair value cannot be Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Settlement of insurance claims Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Income from membership subscriptions Income from interest, royalties and dividends Heritage assets Investment gains and losses Investments They are valued at cost. Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments Intangible fixed assets Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions The depreciation rates and methods used are disclosed in note 14. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. They are valued at cost. They are valued at cost. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.	Yes No N/a*	Yes No N/a*	Yes No N/a*
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CC17 FRS 102 SORP

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9

end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.

progress

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Debtors

The charity has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit investments and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

✓	✓	✓
Yes No N/a*
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Yes No N/a*
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Yes No N/a*
✓	✓	✓
Yes No N/a*
✓	✓	✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Income

Donations and gifts GiftAid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Other Total Other Total Interestincome Dividendincome Rentalandleasingincome Other Total Total Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Other Total Other information: Analysis of income Donations and legacies: Charitable activities: Separate material item of income Other: Income from investments: Other trading activities: TOTAL INCOME	Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations and gifts	8,631	-135	-	8,496	85,048
	GiftAid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	8,631	- 135	-	8,496	85,048
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	Interestincome	-	-	-	-	-
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		8,631	- 135	-	8,496	85,048
All income in the prior year was unrestricted except for: (please provide description and amounts)		Prior year: £69,204 restricted, £15,244 unrestricted. Prior periods: £500 restricted, £100 unrestricted.
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		N/A
		N/A
Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		N/A

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N/A This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign N/A currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

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CC17a IEx¢ell 13 0510212025

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other forms of government assistance from which the charity has directly benefited.	Description	Description	This year £
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total - Thisyear Lastyear		-
	N/A	N/A
	Thisyear Lastyear
	N/A	N/A

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	Thisyear	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
		Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	N/A	N/A
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	N/A	N/A
	The trustees and other related volunteers are unpaid for their services, and have donated time and expertise to the Charity's objectives.	The trustees and other related volunteers are unpaid for their services, and have donated time and expertise to the Charity's objectives.

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Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year
Incurred seeking donations	1	-	-	1	3	-	-
Incurred seeking legacies	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-
Fudraising agents	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	1,500	-
Database development costs	-	-	-	-	-	-	-
Other trading activities	-	-	-	-	-	-	-
Investment management costs:	-	-	-	-	-	-	-
Portfolio management costs	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-
Total expenditure on raising funds	1	-	-	1	3	1,500	-
Expenditure on charitable activities:
CH Rugby Limited	2,030	-	-	2,030	815	-	-
Reading Rugby Football Club Limited	-	-	-	-	-	3,098	-
Total expenditure on charitable activities	2,030	-	-	2,030	815	3,098	-
Separate material item of expense
	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-
	2,031	-	-	2,031	818	4,598	-

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Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs
	£	£	£	£	£	£	£
Outreach	-	2,030	-	2,030	-	815	-
Project 125	-	-	-	-	-	3,098	-
Other	-	-	1	1	-	-	1,503
Total	-	2,030	1	2,031	-	3,913	1,503
This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).			N/A
Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).			N/A

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Total funds £ 3 - - - - - -

1,500 -

• • • 1,503

815 3,098 3,913 - - - - 5,416

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Total last year £ 815 3,098 1,503 5,416

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary ite	Description	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
		-	-
	ms	-	-

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Website services	-	-	-	-	-	Accruals method
Other	1	-	-	-	1	Accruals method
Total	1	-	-	-	1

Last year

Support cost (examples)	Raising funds £	Activity 1 £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Website services	1,500	-	-	-	1,500	Accruals method
Other	3	-	-	-	3	Accruals method
Total	1,503	-	-	-	1,503

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

The Charity incurs limited running costs which include fees for building and maintaining its website and other incidental fees such as bank charges and transaction fees for fundraising. The Charity recognises these costs on an accrual basis.

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Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

This year: Last year: Salaries and wages Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	N/A
	N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	TRUE	TRUE
Band	Number of employees
	Thisyear	Lastyear
£60,000 to £69,999	-	-
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-
Please provide the total amount paid to key management
	Thisyear	Lastyear
	£	£
	-	-

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11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

This year N/A Last year N/A This year N/A Last year N/A

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£	£
	-	-

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Please state the accounting policy for any redundancy or termination payments Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date	Thisyear	Lastyear
	£	£
	-	-
	N/A	N/A
	Thisyear	Lastyear
	£	£
	-	-
	N/A	N/A

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	Thisyear	Lastyear
	£	£
	-	-
	N/A	N/A

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the N/A scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is N/A available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms N/A and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit N/A has been determined. If this is different for last year, provide details

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
RugbyOutreach Reading	2,030	-	-	2,030
Project 125	-	-	-	-
Total	2,030	-	-	2,030

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.	My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.	Yes
		No	https://readingrugbyf oundation.org/
Names of institution	Purpose		Total amount of grantspaid £
CH Rugby Limited	An ongoing project to involve young people from the Reading urban area in the sport of Rugby Union.		2,030
Reading Rugby Football Club Limited	Project 125, a project to rebuild and extend Reading RFC’s clubhouse facilities to improve access to rugby.		-
TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants			2,030
			-
			2,030

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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
RugbyOutreach Reading	815	-	-	815
Project 125	3,098	-	-	3,098
Total	3,913	-	-	3,913

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

13.4 Grants made to institutions	13.4 Grants made to institutions
My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.		Yes	Please provide details of charity's URL.
		No	Provide details below
Names of institution	Purpose		Total amount of grantspaid £
CH Rugby Limited	An ongoing project to involve young people from the Reading urban area in the sport of Rugby Union.		815
Reading Rugby Football Club Limited	Project 125, a project to rebuild and extend Reading RFC’s clubhouse facilities to improve access to rugby.		3,098
TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants			3,913
			-
			3,913

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year - - - - - Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year - - - - - Basis* SL or RB (Straight Line or Reducing Balance) SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - - Disposals - - - - - Depreciation - - - - - Impairment - - - - - Transfers - - - - - At end of the year - - - - - Net book value at the beginning of the year - - - - - Net book value at the end of the year - - - - - 14.3 Net book value 14.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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14.4 Impairment

N/A

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

N/A

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

This year

Last year

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.	Thisyear	Lastyear
	£	£
	-	-
	-	-

• The "transfers" row is for movements between fixed asset categories.

• ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also

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Section C Notes to the accounts (cont)

Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

At beginning of the year Additions Disposals Revaluations Transfers * At end of the year	Research & development £	Patents and trademarks £	Other £	Total £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.2 Amortisation and impairments

*Basis* Rate At beginning of the year Disposals Amortisation Impairment Transfers* At end of year	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.3 Net book value

Net book value at the beginning of the year Net book value at the end of the year	-	-	-	-
	-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including:

Reasons for choosing amortisation rates Policies for the recognition of any capital development	N/A
	N/A

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15.5 Impairment This year:

N/A

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year:

N/A

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

(iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period. the carrying amount that would have been recognised had the assets been carried under the cost model. the name of independent valuer, if applicable the methods applied (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. the effective date of the revaluation 15.7 Other disclosures	This year	Last year
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.	Thisyear	Lastyear
	N/A	N/A
	N/A	N/A

16.2 Cost or valuation

At beginning of the year Additions Disposals Revaluations Transfers At end of the year Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year 16.3 Depreciation and impairments*	Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
						Straight Line ("SL") or Reducing Balance
						~~("RB")~~
	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

16.4 Net book value

Net book value at the beginning of the year Net book value at the end of the year	-	-	-	-	-
	-	-	-	-	-

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16.5 Impairment

This year

Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.	N/A
	N/A

16.6 Revaluation

16.6 Revaluation
qualifications of independent valuer the methods applied and significant assumptions the name of independent valuer, if applicable any significant limitations on the valuation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation
	This year	Last year
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A £	At cost Group B £	Total £
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year	This year	This year	Last year	Last year	Last year
	N/A			N/A
	N/A			N/A
	N/A			N/A
	N/A			N/A

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CC17a (Excell 36 0510212025

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-

Please specify additions resulting from* N/A acquisitions through business combinations, if any.**

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments

Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total

Grand total (Fair value at year end+Cost less impairment)

Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-
-

Last year: Analysis of investments

Cash or cash equivalents Listed investments

Investment properties Social investments Other investments Total

Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-

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Grand total (Fair value at year end+Cost less impairment)

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

Thisyear	Lastyear
N/A	N/A
N/A	N/A
N/A	N/A
N/A	N/A

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance

Analysis of current asset investments

Cash or cash equivalents Listed investments

Investment properties Social investments Other investments

Total

This year	Last year
£	£
-	-
-	-
-	-
-	-
-	-
-	-

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

Thisyear	Lastyear
N/A	N/A
N/A	N/A
N/A	N/A

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Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge. Amounts receivable after more than 1 year For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. 17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. Amounts receivable within 1 year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amount of concessionary loans received(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). 17.6 Concessionary loans Amount of concessionary loans made (Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ).
	Description		This year £	Last year £
			-	-
			-	-
			-	-
			-	-
	Total		-	-
	Description		This year £	Last year £
			-	-
			-	-
			-	-
	Total		-	-
	This year		Last year
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	Thisyear		Lastyear
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A

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CC17a IEx¢ell 41 0510212025

CC17a IEx¢ell 42 0510212025

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other trading activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Total this year - - - - - Total previous year - - - - - 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities N/A N/A Last year £ £ This year Stock Donated goods Work in progress	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
		This year		Last year
		£		£
		N/A		N/A

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	6,440	12,485
	-	-
	6,440	12,485

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

20.2 Deferred income Please complete this note if the charity has deferred income.	ferred
Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods N/A Balance at the end of the reporting period This year	This year	Last year
	N/A	N/A
		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

----- Start of picture text -----
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- a brief description of any obligations on the N/A N/A
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the N/A N/A
amount or timing of those outflows; and
- the amount of any expected N/A N/A
reimbursement, stating the amount of any
asset that has been recognised for that
expected reimbursement.
This year Last year
21.3 For any funding commitment that is not N/A N/A
recognised as a liability or provision, provide
details of commitment made, the time frame
of that commitment, any performance-related
conditions and details of how the
commitment will be funded (with contracts
for capital expenditure separately identified).
N/A N/A
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

This year	Last year
N/A	N/A
N/A	N/A

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

Lastyear	Lastyear
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

This year	This year
Description of item Estimate of financial effect
Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

This year Last year

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Section C Notes to the accounts (cont)

Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)
	This year £	Last year £
	-	-
	-	-
	79,457	66,947
	-	-
	79,457	66,947

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Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial The Charity has limited amounts of uncollected The Charity has no amounts of uncollected demands) and market risk (the risk that the grants which have been committed; and banks grants which have been committed; and banks value of an investment will fall due to with a reputable financial institution with a with a reputable financial institution with a strong changes in the market) arising from strong credit rating. credit rating. financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the N/A N/A SoFA that is attributable to changes in credit risk.

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Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

This year Last year Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted	U	To meet the charity's objective.	14,526	8,631	(2,031)	-	-	21,126
Project 125	R	Project 125, a project to rebuild and extend Reading RFC’s clubhouse facilities to improve access to rugby.	64,906	(135)	-	-	-	64,771
**Other funds(balancing figure) **	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			79,432	8,496	(2,031)	-	-	85,897
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓ ✓
If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).			N/A

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted	U	To meet the charity's objective.	100	15,244	(818)	-	-	14,526
Project 125	R	Project 125, a project to rebuild and extend Reading RFC’s clubhouse facilities to improve access to rugby.	300	69,204	(4,598)	-	-	64,906
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			400	84,448	(5,416)	-	-	79,432
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓ ✓
				✓	✓

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

This year
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds		-
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-
		-

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds		-
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-
		-

27.4 Designated funds This year

Planned use	Purpose of the designation	Amount
		-
		-
		-
		-
		-
		-
Last year
Planned use	Purpose of the designation	Amount
		-
		-
		-
		-
		-
		-

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£	£	£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

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Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		TRUE
Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	-	-

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Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	TRUE	TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£
			-	-	-		-
			-	-	-		-
			-	-	-		-
			-	-	-		-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	TRUE	TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£
			-	-	-		-
			-	-	-		-
			-	-	-		-
			-	-	-		-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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CC17a (Excell 58 0510212025

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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