2025-05-31-accounts

COMPANY REGISTRATION NUMBER: CE027991 CHARITY REGISTRATION NUMBER: 1197571 Rochford Hundred Rugby Football Club Unaudited Trustees, Report and Financial Statements 31 May 2025 URPHY COLLINS LIMITE Chartered accountants Sovereign House 82 West Street Rochford Essex SS4 1AS

Rochford Hundred Rugby Football Club Trustees, Report and Financial Statements Year ended 31 May 2025 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the trustees, report and financial statements

Rochford Hundred Rugby Football Club Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 May 2025 The Iruslees, who are also the directors for the purposes of company law, present their report and the unaudited Trustees, Report and Financial Statements of the charity for the year ended 31 May 2025. Chair's report Reference and administrative details Reglstered charlty name Rochford Hundred Rugby Football Club Charlty reglstratlon number 1197571 Company registration number CE027991 Principal office and registered Magnolia Road office Rochford Essex SS4 3AD The trustees Mr R Stephenson Mr J Drinkwaler Mr S Wakefield Mr M Drinkwater Independent examiner Murphy Collins Limited Sovereign House 82 West street Rochford Essex SS4 1AS

Rochford Hundred Rugby Football Club Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 May 2025 Objectives and activities a. Policies and a¢tivitie$ The objectives of the Club shall be.. A, lo promote community participation in healthy recreation by providing facilities for playing rug- by union football and other sports, B, to advance the education of children and young people through such means as the members think fit in accordance with the law appertaining to the CIO. To promote community participation in healthy recreation by providing facilities for playing rugby union football and other sports, lo advan￿ the education of children and young people through such means as the members think fit in accordance with the law appertaining to the CIO. b. Strategies for achieving objectives The strategies for achieving these objectives include having a team of Rugby Football Union IRFUI lour Governing body) qualified rugby football coaches enabled lo coach rugby union to young people aged from 2 years old up lo and Including those under 19 years of age, as well as team of Coaches lo coach adult men and women. That is a minimum of 18 teams under 19 years of age as some age groups have more than one team and a totsl figure in excess of 40D young people being coached and playing rugby each week during the season. In addition, we run coaching sessions for a group of children with Special Educational Needs, which has a membership of around 40 young people and an LGBT team, being one of On￿ Iwo such teams in Essex. We also wish to educate young people about the core values of RLJgby Union, which are teamwork, respect, enjoyment, discipline and sportsmanship. This is delivered by a team discussing. emphasising and talking to the young people about the meanings behind each of these terms and enabling young people lo understand these meanings and demonslrale their understanding of the core values. The rugby club provides outreach work lo local schools by sending our qualified coaches into schools to assist with rugby coaching for those school pupils and by offering our facilities at the rugby club lo local schools and colleges. We are currently the home ground for the SEEVIC college lo play rugby matches. c. Volunteers The rugby club runs and relies upon a very dedicated team of volunteers who undertake a whole range of tasks. d. Main activities undertaken to further the Charity's purposes for the public benefit The main activity of RHRFC is the coaching and playing of rugby football.

Rochford Hundred Rugby Football Club Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 May 2025 Achievements and performance a. Main achievements ofthe Charity The main achievements of the charity have been to either create or sustain rugby teams at all age groups from under 2 years of age up to and including players under 19 years of age and adult men and women's team. b. Key perfomianee indicators The key performance indicators we are looking al include maintaining and increasing the number of active participants in rugby football. c. Revlew of actlvltles Regular coaches meetings review number of participants, skills acquired for the players, performance if playing matches and the increase in skill levels of the players. d. Factors relevant to achieve objectives Relevant factors include competency of coaches to coach rugby football, number of players regularly allending coaching sessions and availability of all equipment. All our coaches are actively supported in the Continuing Professional Development ICPDI by attending any and all relevant training courses including safeguarding. e. Fundraising activities and income generation Fundraising is primarily through member subscriptions and personal member donations. Income is generated through the commercial side of the charity through bar sales and obtaining sponsorship. Financial review Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial stalemenls. Further details regarding the adoption of the going Gon￿rn basis can be found in the accounting policies. b. Reserves policy The trustees have a reserve policy that broadly covers direct and support costs for 34 months. c. Financial risk management objectives and policies The Trustees of the CIO meet on a quarterly basis to examine and scrutinise the accounts as presented to them by the Hon Treasurer. This includes measuring performance against budget and prior periods. d. Prlnclpal fundlng The principal funding for the CIO comes via member subscriptions and donations. In addition, the bar generates income and Rochford Hundred Imagnolial Limited seeks and atlracls sponsorship monies.

Rochford Hundred Rugby Football Club Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 May 2025 Structure. governance and management a. Constitution Rochford Hundred Rugby Football Club is a registered charity, number 1197571, and is constituted under a CIO Association. b. Methods of appointment or election of Trustees The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the CIO Association. c. Organlsatlonal structure and declslon-maklng pollcles The Trustees have delegated decision making lo an annual election by the AGM Executive Committee headed by the Chairman of the rugby club, supported by an Honorary Treasurer and Honorary Secretary and various other office holders. d. Policies adopted for the induction and training of Trustees Trustees are made aware of their trustee responsibilities and accountable actions by reference lo Charity Commission guidance. e. Financial risk management The Trustees have assessed the major risks to which the Charity is exposed, in particular those related lo the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure lo the major risks.

Rochford Hundred Rugby Football Club Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 May 2025 Plans for future periods Plans for the future of the CIO are foremost lo keep a pool of RFU qualified rugby coaches across all age groups, as well as increasing the number of young people joining the rugby club to help ensure that there is a rugby club for future generations. The plan for Rochford Hundred (Magnolia) Ltd is lo increase bar and food income through staging planned events that attract internal and external people from our cachement areas and lo increase income via allraclive sponsorship deals. Trustee$ The Charity currently has three nominated Charity Trustees who have delegated decision making lo the Executive Committee as described above, bul this wll increase to a maximum of 12 in the coming 12 months. The Charity also has four Trustees who play no part in the control and management of the Charity but in whose name the property of the Charity is registered with the Land R￿l$try but submissions have been made to the Land Registry to change this such that the CIO as a whole will 'own' the land and propety in place of the nominated Trustees. The Trustees in whose name the lille of the property is held are Ray Stephenson, Mike Drinkwater, John Drinkwater and Simon Wakefield. The Charity has an annually elected Chairman, Hon Treasurer and Hon, secretary and for 2024125 they were, Chairman, Steve Maguire, Hon Treasurer Jude Beehag-Fisher and Hon. Secretary Simon Wakefield. The Charity is govemed by its adopted Constitution and has a set of Club rules which it abides by. The limited Company has its own Articles of association. The Iruslees, annual report was approved on 10 March 2026 and signed on behalf of the board of trustees by". Ea k811SQK Mr R Stephenson Trustee

Rochford Hundred Rugby Football Club Independent Examiner's Report to the Trustees of Rochford Hundred Rugby Football Club Year ended 31 May 2025 I report to the trustees on my examination of the Trustees. Report and Financial Statements of Rochford Hundred Rugby Football Club I'the charity'l for the year ended 31 May 2025. Responsibilities and basis of report As the charity's Iruslees of the company, you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 20111'the 2011 Act'}. I report in respect of my examination of your Charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 ACL Independent examlner's statement 1. accounb'ng records were not kept in respect of the Company as required by secb'on 130 of the 2011 Act., or 2. the accounts do not accord with those records", or 3. the accounts do not comply with the aceounling requirements of the Charities (Aceounls and Reportsl Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view which is not a matter considered as part of an independent examination I have no concerns and have come across no other mallers in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached Murphy Collins Limited Independent Examiner Sovereign House 82 Wesl Street Rochford Essex SS4 1AS

Rochford Hundred Rugby Football Club ststement of Financial Activities (including income and expenditure account Year ended 31 May 2025 2025 Restricted funds Total funds 2024 Unrestricted funds Total funds Note Income and endowments Donations and legacies Charitable activities 114,960 6,057 11,213 126,174 6,057 113,043 Total income 121,017 11,213 132,231 113,043 Expenditure Expenditure on charitable activities Total exponditurg 102,667 44,056 146,724 141,157 102,667 44,056 146,724 141,157 Net expenditure and net movement in funds 18,350 132,8431 114,4931 128,1141 Reconclllatlon of funds Total funds brought forward Total funds carrled forniard 389,835 408,185 21,213 111,6301 411,048 396,555 439,162 411,048 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. The notes on pages 9 to 19 form part of these Trustees. Report and Financial Statements.

Rochford Hundred Rugby Football Club Statement of Financial Position 31 May 2025 2025 2024 Note Fixed assets Tangible fixed assets Investments 12 13 457,012 100 464,333 100 457,112 464,433 Current assets Debtors Cash at bank and in hand 14 136,661 35,126 131,620 19,855 171,787 151,475 Creditors: amounts falling due within one year Net current assets 15 72,244 37,911 99,543 113,564 Total assets less current liabilities 556,655 577,997 Creditors: amounts falling due after more than one year Net assets 16 160,100 166,949 396,555 411,048 Funds ofthe charity Restricted funds Unreslricled funds 21,213 389,835 396,555 Total charity funds 17 396,555 411,048 These Trustees. Report and Financial Statements were approved by the board of Iruslees and authorised for issue on 10 March 2026, and are signed on behalf of the board by.. Mr R Stephenson Trustee The notes on pages 9 to 19 form part of these Trustees. Report and Financial Statements.

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements Year ended 31 May 2025 General information Rochford Hundred Rugby Football Club is a registered charity in the United Kingdom. The registered number and the principal Offi￿ can be found on the trustees annual report. Accounting policies Basis of preparation The financial stslements have been prepared in accordan￿ with the Charities SORP IFRS1021- Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102lleffeclive 1 January 20191, the financial reporting standard available in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair, view and have departed from the Charities IA¢counts and Reports) Regulations 2008 only lo the extent required to provide a 'true and fair view,. This departure has involved following the Charities SORP IFRS 1021 published in O¢lober 2019 rather than the A¢¢ounting and Reporting by Charities.. Statement of Recommended PracliTr effective from 1 April 2005 which has since been wthdrawn. Rochford Hundred Rugby Football Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy. Going concern There are no material uncertainties about the charity's ability lo continue. Judgements and key sources of estimation uncertainty The preparation of the financial ststemenls requires the Iruslees to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenditure. Eslimales and associated assumptions are based on historical experience and other factors believed to be reasonable under the circumstsnces. Actual results may differ from these eslimales. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the estimate is revised and in any future periods affected. Significantjudgements In preparing these financial slatemenls, the Iruslees have not been required lo make any significant judgements, apart from those involving estimations, that have a significant effect on the amounts recognised in the financial slatemenls. Key Sources of estimation uncertainty The Iruslees consider that there are no key assumptions concerning the future, or other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment lo the carrying amounts of assets and liabilities within the next financial year.

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 Accounting policies (C¢￿tInued) Fund accounting Unreslricled funds are available for use al the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected lo restrictions on their expenditure declared by the donor or through the temis of an appeal, and fall into one of sub<lasses'. restricted income funds or endowment funds. Incomlng resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of income.. income from donations or grants is recognised when there is evidence of entiuemenl to the gift, receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and enlitlemenl is established. income from donated goods is measured al the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost lo the donor or the eslimaled resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. Income from contracts for the supply of services Is recognised with the delivery of the contracted service. This Is classified as unrestricted funds unless there Is a contractual requirement for it lo be spent on a particular purpose and returned if unspent, In which case Il may be regarded as reslricled. 10

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 Accounting policies (C¢￿tInued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitsble trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related lo raising funds for the charity nor part of ils expenditure on charitable aclivilies. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that aclivily. Shared costs are apportioned befvleen the activities they contribute to on a reasonable, justifiable and consistent basis. Tangiblg assgts Tangible assets are initially recorded at cost, and subsequently slated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded al the fair value al the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless il reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial aclivilies. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation Is calculated so as lo write off the cost or valuation of an asset, less ils residual value, over the useful economic life of that asset as follows.. Freehold propety Plant and machinery 1 /0 slraighl line 20,/0 Straight line Investments Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment. Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure. 11

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 Accounting policies (C¢￿tInued) Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party lo the contractual provisions of the inslrumenl. Basic financial instruments are initially recognised al the amount receivable or payable including any related transaction costs. Current assets and current liabilib.es are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured al amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably. the investment is subsequently measured at fair valLJe with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially reeognised al fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rale of interest that is not a market rate, in which case the asset is measured al the present value of the future payments discounted at a market rale of interest for a similar debt inslrumenl. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are Measured at cost or amortised cost are reviewed for objective evidence of impaimienl at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, lo the exlenl that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Donations and legacies Unrestricted Funds Restricted Totsl Funds Funds 2025 Donations Donations 51,938 11,213 63,152 Grants Grants 12

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 Donations and legacies (continued) Unrestricted Funds Restricted Totsl Funds Funds 2025 Subscriptions Subscriptions 63,022 63,022 114,960 11,213 126,174 Unrestricted Funds Restricted Totsl Funds Funds 2024 Donations Donations 17,868 33,121 50,989 Grants Grants 700 1,943 2,643 Subscriptions Subscriptions 59,411 77,979 59,411 113,043 35,064 Charitable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Other income 6,057 6,057 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Promote rugby football, ancillary and other sporting activities Support costs 22,540 80,127 22,540 124,184 44,056 102,667 44,056 146,724 Unrestricted Funds Restricted Total Funds Funds 2024 Promote rugby football, ancillary and other sporting a¢livilies Support costs 39,690 70,893 110,583 39,690 101,467 141,157 30,574 30,574 13

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 Expenditure on charitable activities by activity type Activities undertaken directly Support costs Totsl funds 2025 Total fund 2024 Promote rugby football, ancillary and other sporting activities 22,540 124,184 146,724 141,157 14

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 Net expenditure Nel expenditure is staled after chargingllcreditingl.. 2025 2024 Depreciation of tangible fixed assets 27,306 26,689 Independent examlnatlon fees 2025 2024 Fees payable to the independent examiner for. Independent examination of the Trustees, Report and Financial Statements 2,500 2,500 10. Staff costs The average head count of employees during the year was Nil12024.' Nill. No employee received employee benefits of more than £60,000 during the year12024'. Nill. 11. Trustee remuneration and expenses During the year, no Trustees re￿iVed any remuneration or other benefils12024 - £Nill During the year ended 31 May 2025, expenses lotalling £4,09412024 - £5,860) were reimbursed or paid directly lo 1 Trustee12024 - 11. 12. Tangible fixed assets Freehold property Plant and machinery Total Cost At 1 June 2024 Additions 399,621 114,950 19,985 514,571 19,985 At 31 May 2025 Depreciation Al 1 June 2024 Charge for the year At 31 May 2025 Carrying amount At 31 May 2025 Al 31 May 2024 399,621 134,935 534,556 7,797 3,996 42,441 23,310 50,238 27,306 11,793 65,751 77,544 387,828 69,184 457,012 391,824 72,509 464,333 16

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 13. Investments Shares in group undertakings Cost or valuation At 1 June 2024 and 31 May 2025 Impairment At 1 June 2024 and 31 May 2025 Carrying amount At 31 May 2025 At 31 May 2024 100 100 100 All investments shown above are held at valuation. Principal subsidiaries The following was a subsidiary undertaking of the charity.. Name Rochford Hundred Imagnolial Ltd Company Number 07942744 Registered office or principal place of business Magnolia Road, Hawkwell, Essex, SS4 3AD Principal Activity other sports activities Class ofshares Ordinary Holding 100,10 Flnanclal results of the subsldlary for the year Income Expenditure ProfiVILossl for the year Nel assets £204,945 1£223,6991 1£18,7541 1£111,3031 17

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 14. Debtors 2025 2024 Trade debtors Amounts owed by group undertakings Prepayments and accrued income other debtors 571 117,173 4,915 14,002 4,958 108,497 9,875 8,290 136,661 131,620 15. Creditors.. amounts falling due within one year 2025 2024 Bank loans and overdrafts Trade creditors Amounts owed lo group undertakings Accruals and deferred income 10,000 34,744 25,000 2,500 10,000 411 25,000 2,500 72,244 37,911 16. Creditors.. amounts falling due after more than one year 2025 2024 Bank loans and overdrafts 160,100 166,949 Other loans consists of £150,000 from England Rugby, with interest accruing at 2 /0 per annum. There is a 4 year repayment holiday. Repayments will commence in June 2026 for 8 years. 17. Analysls of charltable funds Unrestricted funds Al 1 June 2024 At Transfers 31 May 2025 IncorrTre Expenditure General funds 389,835 121,017 1102,6671 111,8301 396,555 At 1 June 2023 Al Transfers 31 May 2024 Income Expenditure General funds 420,496 77,979 1110,5831 1,943 389,835 18

Rochford Hundred Rugby Football Club Notes to the Trustees, Report and Financial Statements (conlinue<lJ Year ended 31 May 2025 17. Analysis of charitable funds (C¢￿tinUed) Restricted fund5 Al 1 June 2024 At Transfers 31 May 2025 Income Expenditure Restricted Funds 21,213 11,213 144,0561 11,630 Al 1 June 2023 Al Transfers 31 May 2024 Income Expenditure Restricted Funds 18,666 35,064 130,5741 11,9431 21,213 18. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Investments Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 457,012 100 171,787 160,9461 1160,1001 407,853 457,012 100 171,787 172,2441 1160,1001 396,555 111,2981 111,2981 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Investments Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 464,333 100 130,262 137,9111 1166,9491 389,835 464,333 100 151,475 137,9111 1166,9491 411,048 21,213 21,213 19

Murphy Collins Limited Sovereign House 82 West Street Rochford Essex SS4 1AS Rochford Hundred Rugby Football Club Dear Sirs, We confirm that the following information in connection with the financial statements for the year ended 31 May 2025 is to the best of our knowledge and belief, true and fair, bearing in mind the requirements of the Charitie$ Act2011. General To the best of our knowledge and belief all transactions undertaken by the charity have been properly recorded in the accounting records and these financial statements and all relevant records have been given to you. We confirm that all incoming resources, including donations, grants and other income to which the charity was enlilled during the year, have been properly recorded in the accounting records. Aetounting Policies The accounting policies used are detailed in the financial statements and are consislenl with those adopted in the previous financial slalements. All funds have been correctly classified as restricted, unrestricted, or endowment in accordan￿ with the terms of the relevant funding agreements. Statement of Flnanclal Actlvities {£14,493 Net Lossl Except as disclosed in the financial statements, the results for the yearwere not materially affeeled by.. lal Ibl Icl Idl transactions of a sort not usually undertaken by the charity, circumstances of an eX￿ptIOnal or non-recurrenl nature, charges or credits relating lo prior periods or any change in the basis of accounting. Any expenditure included in the financial statements Iwhere receipts or vouchers were not available) was properly made in connection with the carrying on of the charity's business, unless specifically notified to you as being of a private natu￿. Fixed Assets1£457.1121 (al The charity has a satisfactory tille to all fixed assets included in the financial stslements. {bl The fixed assets to which the charity has satisfactory title are included in the financial statements. {cl All amounts of expenditure capitslised in respect of fixed assets as detsiled in the financial statements represent expenditure incurred in acquiring additional assets or improving existing assets. No expenditure capitslised is of a revenue nature. Debtors1£136,661} Balances included in the financial statements are all valid debtors or prepayments. The bad debts written off are complete as far as the trustees are aware and full provision has been made against specific debts which are known or may be expected to be Irrecoverable. Other Current Asset$1£35,1261 In our opinion, other current assets are expected to realise in the ordinary course of business at least the amounts al which they are stsled in the charity's Balan￿ Sheet.

Liabilitios1£232.3441 All known liabilities of material amount at 31 May 2025 are shown in the financial statements including the liability for all purchases to which title has passed prior to 31 May 2025 Capitsl Commitments At 31 May 2025 there were no commitments for capital expenditure. Contingent Liabilities No contingent liabilities existed al 31 May 2025. All contingent liabilities are shown in the notes to the financial statements. 10. Post Balance Sheet Events All post Balance Sheet events have been shown in the notes to the financial slalements. 11. Transactions with Trustees All transactions with Iruslees, connected persons and other related parties have been disclosed in full in the financial slalements. 12. Going Concern In our opinion, the charity will have adequate resources available to finance its trading and other obligations during the course of the twelve months from the date of this letter. 13. Law and Regulations We confimi that the charity has complied with all law and regulations relevant lo the activities of the charity during the year under independent examination and that we have made available all such relevant information necessary for the purposes of your independent examination. Yours faithfully, Mr Raymond Stephenson Chairman

ROC202 - Full Accounts Final Audit Report 2026-03-10 Created.. 202￿3-10 By.. Dean Tlther l(lean@mutphyc￿lins.C0.ukI Sl8lus'. Signed Tr8nsaclion ID.. CBJCHBCA4BAAU8GnxiOoFJBAa9gEuenmljWyTyKHv5K "ROC202 - Full Accounts" History Document created by Dean Tucker [e-mail] 2026-03-10- 12..25'.29 GMT Dean Tucker [e-mail] sel a password to protect the signed document. 2026-0>10- 12..25..29 GMT . Document emailed to Ray Stephenson [e-mail] for signature 2026-03-10- 12."25."58 GMT Email viewed by Ray Stephenson [e-mail] 2026-03-10- 13..27.'18 GMT Document e-signed by Ray Stephenson [e-mail]} Signature Date.. 202&03-10- 13..27..52 GMT- Tirne Sour(2'. server Agreement completed. 2026-03-10- 13.'27.'52 GMT la Adobe Acrobat Slgn