2025-05-31-accounts

Rotherfield United Football Club

Trustee Annual Report 1[st] June 2024 – 31[st] May 2025 Registered Charity # 1204591

Rotherfield United Football Club

CONTENTS

Who we are	4
Our charitable aim	5
Public benefit statement	5
How our activities benefit the public	7
From our Chair of Board of Trustees	9
Structure, governance and management	11
Member feedback	12
Youth and teenage mental health impact	14
Club committee topic 1: tournament	15
Club committee topic 2: disability football	17
Club committee topic 3: team updates with a focus on men’s pathway	18
Rotherfield United teams	21
Diversity and inclusivity	22
Sustainability	23
Club’s sponsors	25
Governing document	26
Appointment of Trustees	26
Trustee induction and training	26
Organisation	26
Related parties	27
Conflicts of interest	27
Risk management	28
Trustees responsibilities in relation to financial statements	28
Reserves policy	29
Independent examiner's report to the Trustees of Rotherfield United Football Club	32
Statement of financial activities	33
Accounting policies	35
Notes to the accounts	36
Trustee sign off of annual report	40
Appendix: Rotherfield United policies	41
Rotherfield United Football Club Risk Management Policy	42
Rotherfield United Football Club Volunteer Management Policy	43
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Rotherfield United Football Club Complaints Handling Policy	44
Rotherfield United Football Club Serious Incident Reporting Policy	45
Rotherfield United Football Club Trustee Expense Policy	46
Rotherfield United Football Club Trustee Conflicts of Interest Policy	47
Rotherfield United Football Club Bullying and Harassment Policy	48
Rotherfield United Football Club Internal Charity Financial Controls Policy and Procedures	50
Depreciation and Capitalisation Policy	51

Rotherfield United Football Club Annual Report for the year ended 31 May 2025

Rotherfield United Football Club

REPORT OF THE TRUSTEES FOR THE FINANCIAL YEAR ENDED 31 May 2025

The Trustees are pleased to present their annual report together with financial statements for the Charitable Incorporated Organisation for the period 1[st] June 2024 - 31 May 2025 which are prepared in accordance with the requirements of The Charity Commission.

Financial statements for the Charitable Incorporated Organisation, which is a public benefit entity under FRS102, have been prepared under the historical cost convention and in accordance with the statement of Recommended Practice SORP (FRS 102) issued on 1[st] October 2019, applicable UK accounting standards and the Charities Act 2011.

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Who we are

Rotherfield United Football Club (RUFC) is a community football charity based at Bishopswood Sports Ground, serving Sonning Common and the surrounding South Oxfordshire area. Established to provide accessible grassroots football, the Club has grown into a thriving community organisation supporting more than 500 players of all ages and abilities.

Our purpose is to create opportunities for people to participate in football in a safe, inclusive and supportive environment. We offer a full player pathway from Under-5s through youth football and into adult participation, including men’s, women’s, veterans and walking football. Alongside competitive teams, we provide recreational and development opportunities so that people can enjoy the game regardless of experience or ability.

The Club is run almost entirely by volunteers, including coaches, team managers, trustees and operational support teams. Their commitment enables RUFC to deliver affordable, highquality football while maintaining strong standards in safeguarding, welfare, coaching and governance.

RUFC plays a significant role as a local community hub. Beyond training and matches, the Club brings people together through tournaments, community events and shared volunteering. Participation helps build confidence, resilience and friendships, while promoting physical health, mental wellbeing and a strong sense of belonging.

We are committed to ensuring football is accessible to everyone. Our activities are open regardless of gender, background, ability or financial circumstances, supported by initiatives such as flexible payment arrangements, inclusive sessions and a second-hand boot scheme.

As a registered Charitable Incorporated Organisation, the Club is governed by a Board of Trustees who provide strategic oversight and ensure that all activities are delivered for the public benefit and in line with our charitable objectives.

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Our charitable aim

Rotherfield United Football Club is dedicated to making a positive impact on the community and improving the health of the inhabitants of South Oxfordshire through its activities. Our aim is to organise and support sports activities, especially football related and provide opportunities for everyone to get involved, fostering a sense of unity and inclusivity. We strive to make a difference both on and off the pitch by promoting the love of football and encouraging participation from all backgrounds.

Public benefit statement

Rotherfield United Football Club Charitable Incorporated Organisation (CIO) exists to promote community participation in healthy recreation for the public benefit, primarily for the residents of Sonning Common and surrounding areas. The Club achieves this through the provision of accessible football and related sporting opportunities that improve physical health, mental wellbeing and social connection.

The Trustees confirm that they have complied with their duty under the Charities Act 2011 to have due regard to the Charity Commission’s public benefit guidance when planning and reviewing the Club’s activities. During the year, the Trustees reviewed participation levels, member feedback and community outcomes to ensure that the Club continues to deliver clear and demonstrable public benefit.

During the 2024/25 season, the Club experienced significant growth, with membership increasing by over 100 players (approximately 20%). Activities were delivered for more than 500 participants across a wide range of age groups and abilities, from Under-5s to adult teams, including women’s football, walking football and recreational participation options. The reintroduction of the Men’s team and the creation of a Women’s Development squad strengthened the Club’s pathway, enabling young people and adults to continue participating locally.

Evidence of public benefit was gathered through the annual member survey (85 responses).

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Feedback confirmed that participation contributes to: improved physical health and fitness, increased confidence and self-esteem, better mental wellbeing, stronger friendships and social connection. 95% of respondents rated the Club as fair, good or excellent value for money, supporting the Club’s objective of keeping grassroots sport affordable and accessible.

The Club continues to play an important role in supporting youth wellbeing. Parents and players reported that regular training and match participation provide structure, positive peer relationships and a healthy outlet for stress and anxiety. These outcomes contribute to improved emotional resilience and help address wider concerns about young people’s mental health.

Community benefit is further strengthened through high levels of volunteer involvement. Approximately 64% of responding families contributed through coaching, team management, fundraising or operational support. Volunteers gain accredited training and leadership experience, while their contribution enables the Club to deliver affordable activities at scale.

The Club’s annual tournament in May 2025 brought together 116 teams across 13 age groups and raised almost £10,000 to reinvest in facilities. The event attracted visiting teams and families, supporting local economic activity and strengthening community engagement.

Participation is open to all regardless of gender, background, ability, religion, sexual orientation or financial circumstances. Flexible payment arrangements, a second-hand boot scheme and free introductory opportunities help remove financial barriers. Any private benefits to trustees or volunteers, such as skills or qualifications gained, are incidental and necessary to achieving the charity’s purposes.

Through sustained participation growth, strong community engagement and measurable improvements in health, wellbeing and social cohesion, the Trustees are satisfied that Rotherfield United Football Club continues to deliver significant public benefit.

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How our activities benefit the public

The Club delivers public benefit by providing accessible opportunities for regular physical activity, social connection and personal development for people of all ages and backgrounds.

Accessible participation

During 2024/25, over 500 members took part in football activities ranging from Under-5s to adult teams. Opportunities include male, female and mixed participation, walking football for older players, and recreational options such as Football for Fun. Free taster sessions and flexible payment arrangements help ensure that cost is not a barrier to participation.

Health and wellbeing

Regular training, matches and events support improved physical fitness, mental wellbeing and confidence. Member survey feedback confirmed that participants experience measurable benefits, including improved health, increased self-esteem and stronger social connections. For young people in particular, weekly football provides structure, positive peer networks and a healthy outlet for stress and anxiety.

Equality, diversity and inclusion

The Club is committed to making football accessible to everyone. Activities include dedicated girls’ teams, a growing women’s section, SEN provision and inclusive community sessions. Members rated the Club’s inclusivity highly (average 4.5 out of 5), reflecting a welcoming environment for people of different backgrounds and abilities.

Community engagement and facilities

Club facilities are shared with other community users, including local schools, fitness groups and partner organisations, increasing access to healthy recreational opportunities. The annual tournament hosted 116 teams across 13 age groups and raised nearly £10,000 to reinvest in community facilities.

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Volunteer development

The Club relies on a strong volunteer base, with approximately 64% of responding families contributing time through coaching, team management, fundraising or operational support. Volunteers receive safeguarding and coaching training, gaining valuable skills while enabling the Club to deliver affordable activities for the community.

Social impact

Feedback consistently highlights friendship, teamwork and a sense of belonging as key outcomes. These social benefits contribute to stronger community cohesion and improved mental wellbeing across all age groups.

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From our Chair of Board of Trustees

This reporting period has seen the club move into our 52nd year and continue to grow in line with the club’s community hub ethos and key objectives. The club has continued to see strong growth in membership numbers with an overall increase of 107 (20%). Whilst the mini/junior section membership remained flat at ~200 members the growth area was in the youth and adult sections. This reflects the

fact that the club kept their youth teams running through till U17/18 and this in turn will help the adult men’s team grow in future years. Also, this season we saw the creation of the Women’s Development team which demonstrates the clubs focus on development of our girls and women’s sections.

From a facilities perspective the club committee continue to focus on delivering our vision of a 3G pitch and Pavilion at Bishopswood Sports ground. We have engaged with Surfacing Standards LTD who are assisting us to create all of the required information and documents in order to submit the required planning application for the new facilities. At this point of time we are anticipating that our application will be ready to submit by the middle of 2025.

As well as the facilities development the clubs focus for 2025/26 will be to continue to grow the number of playing members across all age groups, as well as look to move from an FA 2 Rotherfield United Football Club Annual Report for the year ended 31 May 2025

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star to a 3 star accredited club. This will require the club to develop a disability playing path over the next 12 months.

Overall the club is in excellent health and our constitution as a CIO Charity will help us to continue to grow the club.

Andy Tidswell

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Structure, governance and management

Reference and administrative details

CIO Number: 1204591

Registered address: Bishopswood Sportsground, Horsepond Road, Gallowstree Common, RG4 9BT

The trustees of the Charitable Incorporated Organisation Rotherfield United are trustees for the purposes of charity law. The trustees and key club officials serving during the year and since the year-end were:

Rotherfield United Chairperson: Matt Beech

Deputy Chair : Alan Noble

Club Secretary: Rachael Schmidt

Treasurer: Gareth Brock

Welfare Officer : James deJode

Facilities Manager : Trevor Back

Membership Secretary : James deJode

Trustees:

Andy Tidswell Louise Colam Paul Collier Christine Atkinson Gemma Tominey Ian Leath Scott Snell Trevor Back

Natalie Hall

Independent Examiner : Brenda Peers Ross

Bookkeeper: Julie Holland MICB (Blu Bookkeeping)

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Member feedback

During the 2024/25 season the club conducted a member survey to understand the experience and impact of participation. A total of 85 responses were received across youth and adult teams.

Feedback highlighted the strong community value of the club:

• 95% of respondents rated the club as Fair, Good or Excellent value for money, with 36% rating it as Excellent.

• Members reported significant personal benefits, including:

• Improved physical health and fitness

• Increased confidence and self-esteem

• Better mental wellbeing

• Making new friendships and feeling part of a community

Overall satisfaction levels were high and the feedback confirmed the club’s positive impact on health, wellbeing and community cohesion.

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Members consistently highlight how much they gain from being part of the club, describing unforgettable moments such as “winning the league,” “being together, working together,” and “finding out we had won the league at a big team day out at the races.”

Many talk about personal growth and shared joy— “after some heavy defeats, winning our final match… was the best feeling ever,” and “my son has improved both his footballing skills but more importantly his confidence.”

The sense of belonging shines through statements like “playing football with my friends,” “being a part of a team and having fun,” and “the whole team came together… we did a group hug and a team high five.”

Several members emphasise the club’s impact on wellbeing, noting that “it has brought a real community together and most certainly improved my mental well-being,” while parents praise the environment where “all the children support each other” and coaches who “go the extra mile and make it happen for us all.” Others treasure milestone moments such as “scoring from a corner we had planned,” “watching my son run out for his first game,” “my first ever match in the women’s development division,” and “scoring my first goal after my coach encouraged me to stay on.”

Altogether, the voices of our members paint a clear picture: Rotherfield United FC offers friendship, confidence, joy, shared achievement, and a genuine community built through football.

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Youth and teenage mental health impact

Participation in grassroots sport plays an increasingly important role in supporting the mental health and emotional wellbeing of young people. Feedback from the 2024/25 member survey highlighted the positive impact that involvement in Rotherfield United has on confidence, resilience and overall wellbeing.

Parents and young players reported that regular training and match participation:

• Provides structure and routine

• Builds confidence and self-esteem

• Supports positive friendships and peer networks

• Offers a healthy outlet for stress and anxiety

• Gives young people something positive to look forward to each week

Several respondents specifically highlighted the mental health benefits of participation:

• “Football has been great for my child’s confidence and mental health.”

• “It gives them a positive focus and something to look forward to each week.”

The strong team environment helps young people develop a sense of belonging and social connection, which is particularly important given wider concerns about teenage isolation and mental health. Through qualified coaches, a positive club culture, and an emphasis on enjoyment as well as development, Rotherfield United contributes to improving the emotional wellbeing and resilience of young people in the local community.

The club will continue to prioritise safeguarding, welfare support and inclusive participation to ensure football remains a positive and supportive environment for all young players.

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Club committee topic 1: tournament

May 2025 saw Rotherfield United FC host its second annual tournament, building on the success of last year’s inaugural event. Over the course of the weekend 116 teams competed across 13 different age groups, bringing together a weekend of diverse, friendly yet competitive football.

An example of the social media tournament flyer

The pitches at Bishopswood looked fantastic, thanks to the hard work of the grounds team, and we were fortunate to enjoy a fantastic weekend of football. From the youngest of players making their first tournament appearances to familiar clubs and players returning from the previous year. It also gave an excellent opportunity for some of our new referees to gain experience in a safe environment.

Families and supporters turned out to cheer on the players, enjoy refreshments and take part in fundraising activities. Our bootroom was ever popular, providing sustainable shopping opportunities at ‘pay as you can afford’ prices.

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The tournament with matches taking place and Rotherfield United teams warming up and having team talks

The tournament was our biggest fundraising event of the year and only able to go ahead through the generous contributions of local and national donations and sponsorship. A huge number of volunteers worked tirelessly behind the scenes to make the event a success; it was a real community achievement.

Some of our parking volunteers

The tournament raised just under £10k which has gone directly into improving the club's facilities. Many Rotherfield United Teams took part in the tournament and it was fantastic to see some of our own teams win this year.

We received so much positive feedback. Some examples are included below:

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“A Brill tournament, it’s my fave tournament- you guys do a great job and nice to have their first win”.

“Lovely day and the boys did well against some tough teams. Very well set up and run

again”.

“Was a great day, perfect weather all the parents commented on how well run it was so well done! Perfect size”.

Club committee topic 2: disability football

As outlined in this documents Who we are and Our aim statements the club is committed to developing and supporting football for all members of our community. Through this commitment we have seen the club's overall membership grow significantly over the past few years and we are pleased to report that much of this growth has been in groups outside of the club's historical base of junior and senior children’s teams.

More specifically this growth has seen the club now running the following successful teams:

• Women’s first team

• Men’s first team

• Men’s vets

• Walking football section

• Dedicated girls football teams

In 2022 the FA launched its football accreditation scheme which aims to create thriving environments for players, coaches and volunteers. The accreditation scheme rates its member clubs with 1, 2 or 3 star achievement levels and is based on the ability of those clubs to deliver football based upon playing ‘pathways’ and also the signalling of well-run and sustainable clubs. It also reflects good infrastructure, governance and a commitment to

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quality in coaching, welfare and club management. Now that the club delivers pathways that allow junior players to transition into adult teams Rotherfield have been awarded FA 2 star status which is a significant achievement that we are extremely proud of. In order to achieve the maximum 3 star status the club now needs to implement Disability football opportunities.

At the time of the 2024/25 report the club are actively working with Oxfordshire FA for advice of how we can implement disability funding and what funding might be available to assist in this. We have booked a place on Oxfordshire FA’s ‘Disability training for clubs’ workshop which is scheduled for 9[th] June 2025. Once we have attended this workshop the club will assess its options to deliver Disability football over the 2025/26 season.

Club committee topic 3: team updates with a focus on men’s pathway

Overview

After a 3-year gap, the 2024–25 season marked the successful reintroduction of the Rotherfield United Men’s Team. The primary purpose of reinstating the team was to restore a senior football pathway within the club, enabling players progressing from the Under-18s to continue their football journey into the adult game. This aligns directly with the club’s charitable objectives of promoting participation in healthy recreation and strengthening community engagement through sport.

Activities and achievements

The reformed men’s squad began the season with a blend of existing youth players and new members from the local community. Throughout the season, the players demonstrated outstanding commitment, teamwork, and resilience, going from strength to strength as their campaign progressed.

Their collective efforts were rewarded with victory in the Division 4 and a double promotion, an exceptional achievement for a newly re-established side.

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The squad has also been active in promoting mental health and wellbeing. In partnership with the charity Sport in Mind, the players wore the Sport In Mind logo on their match shirts and purchased Sport in Mind warm-up T-shirts for the team, helping to raise awareness of the positive link between physical activity and mental health.

By the end of the 2024–25 season, the men’s section had grown to 40 registered players, demonstrating sustained growth, inclusivity, and local engagement. Of the 40 players, 37 had previously played for Rotherfield youth teams.

Outcomes and impact

The return of the men’s team has had a significant positive impact both within the club and in the wider community.

• It has reignited local engagement and enthusiasm for grassroots football.

• It provides a clear development pathway from youth to senior football.

• It supports the club’s mental health and wellbeing agenda, promoting healthy lifestyles and emotional resilience.

• It has strengthened community connections, with many players having grown up together through the club and others joining for the first time, fostering a sense of belonging and friendship.

The men’s team now represents a cornerstone of Rotherfield United’s community outreach, embodying the club’s values of participation, inclusion, and wellbeing.

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‘The return of the men’s team has been nothing short of unbelievable! Ollie and Matt and co. have done such an incredible job getting together a really really great group of lads. Most of us have been friends since toddlers and the boys that don’t have a Rotherfield background have all fit in perfectly. I can’t thank Matt, Ollie and the rest of the club enough, it has brought a real community together and has most certainly improved my mental well-being along with getting fit and active!’.

Plans for the future

Building on the success of the 2024–25 season, the club has launched a second men’s squad for the 2025–26 season. This expansion will:

• Increase playing opportunities for adults in the local area.

• Strengthen the club’s talent development structure.

• Enhance the club’s capacity to deliver on its charitable aims by widening participation and supporting physical and mental wellbeing through sport.

The club will also continue its partnership with Sport in Mind and other community organisations to maintain its focus on promoting positive mental health through football.

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Diversity and inclusivity

At our club we believe football is for everyone. No matter your background, ability or experience, you’ll always find a place here. We believe in instilling strong values and ethics in our players, such as respect, discipline, teamwork, and sportsmanship. Our coaches are highly experienced and qualified, and work to ensure that every player receives the guidance and support they need to improve their game and reach their potential in a safe and positive atmosphere.

Overall, we are proud of our rich history, achievements, and the positive impact we have had on the local community over the years. From our youth programmes to our community events we’re committed to giving back and creating opportunities to connect through football. To help remove barriers and make football accessible to all we also have run a second hand boot room where players can donate or collect boots. It’s a simple way to ensure everyone, regardless of circumstances, has the chance to keep playing and stay part of the game they love.

Our club is dedicated to providing a welcoming and inclusive environment for all. We believe that everyone regardless of gender, background or ability can feel the joy and sense of belonging that football brings. We are proud to offer opportunities for everyone to get involved from our youth teams and adult sides (both men’s and women’s) to our popular walking football sessions for those who want a gentler pace of play. We also run free SEN sessions providing an inclusive and supportive place to play. We’re building more than football teams; we’re building a community that cares.

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Our Club end of season survey feedback indicated that the club continues to provide a welcoming environment. Members rated inclusivity at an average of 4.5 out of 5, with the majority agreeing that Rotherfield United is welcoming to people of all backgrounds and abilities.

The club remains committed to ensuring football is accessible to everyone and will continue to review feedback to identify and address any barriers to participation.

Sustainability

As we embark on the journey of constructing a new 3G artificial pitch, Rotherfield United reaffirms its dedication to sustainability at the grassroots level, aligning seamlessly with the FA's visionary 'Playing for the Future' strategy.

Preserving natural beauty

Being situated in an Area of Outstanding Natural Beauty (AONB), the club aims to protect its surroundings by minimising environmental impact and adopting sustainable practices. In its rural setting, partnering with local environmental groups for projects like tree planting, litter cleanup, and sustainable equipment drives is a priority, benefiting both the club and the ecosystem.

Reducing carbon footprint

Guided by the FA, the club strives to become carbon neutral by implementing practical solutions, such as energy-efficient equipment, encouraging eco-friendly travel, and sustainable waste management.

Responsible waste management

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We pledge to ensure a responsible waste management approach. This involves recycling and repurposing materials wherever feasible and implementing strategies to minimise any adverse environmental impact. We will promote recycling practices, encouraging players and visitors to utilise designated recycling bins.

Water conservation initiatives

Rotherfield United aims to lead by example in water conservation. We will install waterefficient fittings and fixtures to reduce water consumption. Furthermore, we will explore rainwater harvesting systems, capturing rainwater for non-potable applications, reducing the demand on local water sources.

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Rotherfield United Football Club

Governing document

Rotherfield United Football Club is governed by its Constitution dated November 2023. It is registered as a Charitable Incorporated Organisation with the Charity Commission .

Appointment of Trustees

The procedure for appointing trustees is defined in the constitution. Apart from the first trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the diversity, skills, knowledge and experience needed for effective administration of the CIO.

Trustee induction and training

In accordance with the Constitution, the trustees will make available to each new trustee, on or before his or her first appointment: (a) a copy of the current version of this constitution; (b) a copy of the CIOs latest Trustees Annual Report and statement of accounts; and ( c) a copy of the trustee handbook.

Organisation

The board of trustees, which must have a minimum of 3 members, administers the charity. The board meets quarterly, and there are subcommittees covering Finance, and risk. An Operations team has been appointed by the trustees to manage the day-to-day running of the Football Club. The Operations team consists of, the Chair, Deputy Chair, Secretary, Treasurer, Welfare Officer, Membership Secretary and Team Managers.

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Related parties

None of the trustees receive remuneration or other benefit for their work with the charity.

Conflicts of interest

Rotherfield United Football Club (RUFC) is committed to integrity and transparency. The Trustee Conflicts of Interest Policy (listed in full at the end of this report) ensures that trustees declare any potential conflicts, which are recorded and reviewed annually. Trustees with conflicts must withdraw from related discussions and decisions. The policy is reviewed annually for effectiveness, with changes approved by the Board of Trustees. This policy helps RUFC manage conflicts of interest, ensuring decisions are made in the best interests of the club and its beneficiaries.

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Risk management

The Trustees have a risk management strategy (policy listed in full at the end of this document) which comprises:

• An annual review of risks the charity may encounter

• The establishment of procedures to mitigate those risks

• A plan to implement those procedures should those risks materialise

The use of this strategy has identified the primary risks to the charity is Membership income and access to high quality playing surfaces for football . The key elements to mitigate these risks is sufficient working capital to be maintained in the charity and active management of the club’s grounds to ensure the grass is maintained to a high standard.

Trustees responsibilities in relation to financial statements

The charity trustees are responsible for preparing the trustees annual report and preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards United Kingdom Generally Accepted Accounting Practice. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements that give a true and fair view of the state of affairs of the charitable organisation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity to ensure they comply with the Charities Act 1993, the Charity Accounts and Regulations 2008 and the Constitution. They are also responsible for safeguarding the assets of the charity and take reasonable steps for the prevention and detection of fraud and other irregularities.

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Reserves policy

The purpose of the Reserve Policy for Rotherfield United is to ensure the stability of the charitable aims and ongoing operations of the organisation. The Reserve is intended to provide an internal source of funds for unexpected situations such as a sudden increase in training costs, onetime unbudgeted expenses, unanticipated loss in funding, or uninsured losses. The Reserve may also be used for one-time, nonrecurring expenses that will build long-term capacity, such as investment in infrastructure. Reserves are not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. It is the intention of Rotherfield United for Reserves to be used and replenished within a reasonably short period of time. The Reserve Policy will be implemented in concert with the other governance and financial polices of Rotherfield United and is intended to support the goals and strategies contained in these related policies and in strategic and operational plans.

Definitions and goals

The Reserve Fund is defined as a designated fund set aside by action of the Trustees. The minimum amount to be designated as a Reserve will be established in an amount sufficient to maintain ongoing operations and programs for a set period of time, measured in months.

The Reserve serves a dynamic role and will be reviewed and adjusted in response to internal and external changes.

The target minimum Reserve Fund is equal to two months of average operating costs. The calculation of average monthly operating costs includes all recurring, predictable expenses such as training costs, pitch maintenance, training equipment etc. Depreciation, in-kind, and other non-cash expenses are not included in the calculation. The amount of the Reserve Fund target minimum will be calculated each year after approval of the annual budget, reported to the Treasurer/Trustees, and included in the regular financial reports.

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Accounting for reserves

The Reserve Fund will be recorded in the financial records as Trustee-Designated Operating Reserve. The Fund will be funded and available in cash or cash equivalent funds.

Funding of reserves

The Reserve Fund will be funded with surplus unrestricted operating funds. The Trustees may from time to time direct that a specific source of revenue be set aside for Operating Reserves. Examples may include one-time gifts or bequests, special grants, or special appeals.

Use of reserves

Use of the Reserves requires three steps:

1. Identification of appropriate use of reserve funds.

The Chairperson will identify the need for access to reserve funds and confirm that the use is consistent with the purpose of the reserves as described in this Policy. This step requires analysis of the reason for the shortfall, the availability of any other sources of funds before using reserves, and evaluation of the time period that the funds will be required and replenished.

1. Authority to use operating reserves

The Chairperson will submit a request to use Operating Reserves to the Finance Committee of the Board of Trustees. The request will include the analysis and determination of the use of funds and plans for replenishment. The organisation’s goal is to replenish the funds used within twelve months to restore the Reserve Fund to the target minimum amount. If the use of Reserves will take longer than 12 months to replenish, the request will be scrutinized more carefully. The Finance Committee will approve or modify the request and authorize transfer from the fund.

1. Reporting and monitoring. The Chairperson is responsible for ensuring that the Operating Reserve Fund is maintained and used only as described in this Policy. Upon

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approval for the use of Operating Reserve funds, the Executive Director will maintain records of the use of funds and plan for replenishment. He/she will provide regular reports to the Finance Committee/ Board of Directors of progress to restore the Fund to the target minimum amount.

This Policy will be reviewed every other year, at minimum, by the Finance Committee, or sooner if warranted by internal or external events or changes. Changes to the Policy will be recommended by the Finance Committee to the Board of Trustees.

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Independent examiner's report to the Trustees of Rotherfield United Football Club

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Rotherfield United Football Club Statement of financial artivities ROTHERFIELD UNITED FOOTBALL CLUB Registered Charity Incorporated Organisation {CIO) Number: 1204591 pa￿ 33 STATEMENT OF FINANCAL ACTIVITIES For the Period Ended 31st Ma 2025 9 months 2024 Notes Unrestricted Restricted 2025 Incoming resource$ Donations and legacies Interest Charitable activities Other incoffle Total receipts for the Year 438 124,009 438 124,009 9.095 322 90,299 5.756 Resources expended Charltabl8 actlvltlos 136,053 136,053 103,095 Total Payments for tho Year 136 053 136 053 103 095 Net RecelptsllPaymentsl 12,511) 12,5111 16.7181 Transfer between funds funds transferred from voluntary group 21,770 21,770 28,488 Total funds carried forward AJI i￿Orne and exp8nditLJre derives from ¢ontinuing a¢tivitie$. The Staten￿nt of finanoal activiti85 is in￿rpOrating the incorne and expenditure accounts and inclLKles all gains and losses recognised during the year. Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 33

Rotherfield United Football Club ROThERFIELD UNITED FOOTBALL CLUB R•glst•r•d Charfty In¢orwr•t•d Organlutkn ICIOI Nurthr.. 1204591 P•ll•34 BALANCE SHEET A• At 31¥t May 2D2S 2024 2.571 18.820 Cath al bank$nd in 5 20.471 20.471 2001 U•blllUos creditr￿S Tr•J 13.6811 13.8811 R•¢ondll•Uon of Caih Futhd• Unr•Strfct•d￿l**l0n4t￿d R•Berv•• Gwol reserye 31.0525 19.2 31 N24 21.T70 19,259 thotrb Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 34

Rotherfield United Football Club Aeeounting policies ROTHERFIELD UNITED FOOTBALL CLUB R•glst•r•d Charlty Incorporatèd Oryanlsatlon ICIOI Numbèr: 1204591 PRINCIPAL ACCOUNTING POLICIES Pagè 35 FOR THE YEAR ENDED 31st MAY 2025 A¢¢ounting Poli¢ies The financial statements have been prepared ijnder the historical cost convention. The financial statements of the Charity, which is a public benefit entity under FRS102, have been prepared under the historical cost convention and in accordan￿ with the Slalement of Recommended Practice SORP IFRS1021 issued on 1st October 2019, applitable UK A¢¢ounb'ng Standards and the Charities Acl 2011. Format The Charity has taken advantage Df the provisions of the Charities Act 2011 and presented an income and expenditure account in the form of a statement of finanaal aclivilies on the ground that il enables the financial statements lo show a truè and fair view of the resur( for the peri¢)d. Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Iruslees in furtherance of the general objectives of the charity which have not been designated for other purposes. Deslgnated funds comprise unreslricled funds that have been sel aside by the Iruslees for parbcular purposes. The aim and us¢ ot ea¢h designated funds is set out in the notes to thg financial statements. Restri¢ted funds are funds which are to be used in a¢cordan¢e with spe¢ifi¢ restrictions imposed by the donors or which have been raised by the charity for particular PLJfpDses. Incomlng resour¢es l incoming resources are included in the income and expenditure account in the financial yèar to which they relate. Deferred income represents amounts received for futu￿ periods and is released to incoming resources in the period to which they relate. Resources expended l expenditure is accounted for on an payabk b8sis and has been classrfied under headings that aggregate all cosis related to the category. Expenditure is stated inclusive of value added tax. Tanglble fixed assets and depre¢iatlon Depreciation is calculated to write down the cost of all tangible fixed assets by instalments over the expected useful lives. Materiality level £500. The period generally applicable are.. Pitch and ground improvements Clubhouse fixtures and filtings Equipment 10year 5 years 3 years 10Qlo per annum 20°/v per annum 33% perannum Intangiblo incomo Intangible income, in the fomi of donated facilities and voluntary help etc., is not induded in the finan¢ial slalements since (( is not consideied practicable to quanlrfy such in¢ome. Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 35

Rotherfield United Football Club Notes to the accounts ROTHERFIELD UNITED FOOTBALL CLUB Reglstered Charlty Incorporated Organ15atlon ICIOI Number- 121M591 Page 36 NOTES TO THE ACCOUNTS For the Period Ended 31st Ma 2025 9 months 2024 Unrestricted Restricted 2025 Note 1 CharlLibl• aetlvltl•s Grants received from funding bodies Membership fees Club lournamenl Merchandising Sponsorship Tennis dub. Women's team subscriptions BYDL fees recove￿￿ from p8rents PresentalK)n day WF subs¢riptions 6,555 80,486 13,689 36 11,084 620 6,555 80,486 13.689 36 11,084 620 8,389 49,731 11,362 337 4,129 863 161 6,525 7,085 9,301 9,301 124009 Note 2 Other in¢ome Other income Pitch hire by non Rothèrffi8ld team Fundraising by teamslparents Non football hire of bw 447 7,8 792 447 7,856 792 906 4,256 594 Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 36

Rotherfield United Football Club ROTHERFIELD UNITED FOOTBALL CLUB Registered Charity Ineorporated Organisatlon ICIOI Number.. 1204591 Page 37 NOTES TO THE ACCOUNTS For the Period Ended 31st Ma 2025 9 months 2024 Not8 3 Charitabla Activities Payments '. Groundsman Volunteers training First Aid training for coaches Extemal coach for Rotherfield teams Costs of tournament East Berks football alliance FA Charter standard costs Girfs team league fees Water and waste water Bishopswood Winter training costs for Rotherfield Bishopswood constjmables Bishopswood waste ￿mOv81 Charitable donations Costs of presentation day BYDL league fees DBS checks League fines League registration not recovered Referee fees (women's foolballl PayPal fees Other expenses Equipment for teams It software and consumables Printing and stationery Light, power, healing Grass cutbng al Bishopswood Rates Repairs and maintenance Advertising and marketing Cost of fundraising Bad Debt Cleaning Governance Insurance Legal expenses Bookkeeping, accountsncy Independent Examination Depreciation Unrestricted Restricted 2025 9,647 1,550 261 8,716 10,163 2,235 1,895 360 1,312 17,585 5,252 471 100 377 10,075 10 795 562 1,005 181 1,805 21,888 2,554 192 1,773 19,202 532 2,409 379 7,267 500 25 9,647 1,550 261 8,716 10,163 2,235 1,895 360 1,312 17,585 5,252 471 100 377 10,075 10 795 562 1,005 181 1,805 21,888 2,554 192 1,773 19,202 532 2,409 379 7,267 500 25 5,064 457 135 8,179 4,155 1,023 857 120 11 13,057 3,230 941 135 11,156 7,750 195 43 201 270 146 76 9,026 2,381 1,982 14,720 282 3,438 6,775 2,902 920 238 712 203 136053 2,902 920 238 712 203 1,725 2,726 225 563 103 095 There are no employees. Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 37

Rotherfield United Football Club ROTHERFIELD UNITED FOOTBALL CLUB Page 38 NOTES TO THE ACCOUNTS For the Period Ended 31st Ma 2025 RemL¢neration paid to Trustees during the year £nil. The amount of expenses paid to Trustees during the year 8mounted to £nil. Note 4 Tangible assets 9 months Balan¢e 31.05.24 Plant & Machlnery Balance 31.05.25 Equlpfflent Cost Transferred from voluntary group Add.. Additions during the year Balance 31st May 2025 90 90 90 614 614 Depreciation At 1st June 2024 Charge in year 1,863 186 188 17 205 2,051 203 Net Book Value At 31 May 2025 409 Note 5 Cash and at bank Nal West current account 05325250 Nal West Reserve account 10307842 Nal West Business Reserve 13168770 Petty cash 180 70 19,958 263 180 70 19,958 263 247 69 18,241 263 Note 6 Debtors Trade P￿paId 535 535 Not8 7 Creditors Trade Accruals 13,8811 13,8811 Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 38

Rotherfield United Football Club ROTHERFIELD UNITED FOOTBALL CLUB Page 39 NOTES TO THE ACCOUNTS For the Period Ended 31st Ma 2025 Nott 8 Restricted Funds There are no restricted funds in the year or the previous year. Note 9 Unrèstrictèd l Dgslgnatèd r8s•ni•s 01.06.24 Opening Balanc• 31.05.25 Resources Closing Expèndèd Balancè Incoming Rèsaure•s Genefal Resgrve 21770 133542 133 542 136053 136053 19259 Notè 10 ultimate Controlling Party The charity is under the direct control of it's board of Trustees, the names of whom are shown on page 11 of the Trustee's Annual RepDrt. Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 39

Rotherfield United Football Club Trustee sign off of annual report Tru%t•• off ol annual r•port Th15 reportand a¢¢oun15 has been author15ed by theTTusieesof Rotherfield United FC tobe a true and fail view of the charltvs alfalrs and 55 516ned on their behalf by Ihe Chairof the eoard of Trustee5. Andy fidswell Nime.. Andy fiLlswell, Chalrol Board of Trustees Date-. Rotherfield United Football Club Annual Fieport for the year ended 31 May 2025 40

Rotherfield United Football Club

Appendix: Rotherfield United policies

August 2025

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Rotherfield United Football Club Risk Management Policy

Introduction: Rotherfield United Football Club (RUFC) is committed to promoting the health of the inhabitants of South Oxfordshire and a love of football and fostering a sense of unity and sportsmanship among its members. As a registered charity, RUFC recognises the importance of effective risk management to achieve its charitable objectives and ensure the safety and well-being of its members, volunteers, and stakeholders.

Purpose: The purpose of this policy is to establish a framework for identifying, assessing, prioritising, and managing risks associated with RUFC's activities. It aims to ensure a systematic and proactive approach to risk management, protecting the club, its beneficiaries, and stakeholders.

Scope: This policy applies to all trustees, employees, volunteers, and stakeholders involved in RUFC's work. It covers all aspects of the club's operations, including but not limited to programs, finances, reputational risk, and governance.

Risk Management Strategy: RUFC's risk management strategy comprises the following key elements:

1. Risk Identification: Conduct regular risk assessments to identify potential risks that may impact the club's operations.

2. Risk Assessment: Assess and quantify the identified risks based on their likelihood and potential impact.

3. Risk Mitigation: Develop and implement procedures to mitigate identified risks. This may include avoidance, mitigation, insurance, and acceptance of risks.

4. Risk Monitoring and Review: Regularly review and monitor risks to ensure that risk management measures are effective and up-to-date.

Key Risk Areas:

1. Financial Management: Membership income is the largest source of funding for the Club and ensuring that this is sufficient to cover the cost of providing sporting activities for the community and our registered players is a key focus. Additionally, Ensuring there is sufficient working capital is maintained and actively manage the club's grounds to ensure high-quality playing surfaces.

2. Safeguarding: Ensuring the wellbeing and safety of all Club members, especially those under 18

3. Health and Safety: Implement health and safety policies to protect players, coaches, volunteers, and spectators. This includes first aid procedures, emergency protocols, and regular safety inspections.

4. Reputational Risk: Maintain a positive reputation by adhering to ethical standards, promoting inclusivity, and engaging with the community.

5. Operational Risks: Ensure effective governance and management practices, including clear roles and responsibilities for trustees and staff.

Responsibilities:

1. Trustees: The trustees have overall responsibility for ensuring that there is an appropriate system of controls in place and that risk management is embedded in the club's operations.

2. Management Team: The management team is responsible for implementing the risk management policy and ensuring that risks are identified, assessed, and managed effectively.

3. Staff and Volunteers: All staff and volunteers have a role in identifying and reporting risks within their respective areas of responsibility.

Review and Reporting: The risk management policy will be reviewed annually by the trustees to ensure its effectiveness and relevance. Any changes to the policy will be approved by the board of trustees and communicated to all stakeholders.

Conclusion: By adopting this Risk Management policy, Rotherfield United Football Club aims to create a safe and supportive environment for all its members and stakeholders, ensuring the club's

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resilience and continued success.

Rotherfield United Football Club Volunteer Management Policy

Introduction: Rotherfield United Football Club (RUFC) values the contributions of its volunteers and recognises their essential role in achieving the club's charitable objectives. This policy aims to provide a framework for the recruitment, management, and support of volunteers, ensuring a positive and rewarding experience for all involved.

Purpose: The purpose of this policy is to outline the principles and procedures for effectively managing volunteers at RUFC. It aims to ensure that volunteers are treated fairly, supported in their roles, and provided with opportunities for personal and professional development.

Scope: This policy applies to all volunteers involved in RUFC's activities, including trustees, coaches, event organisers, and other support roles. It covers all aspects of volunteer management, from recruitment and training to recognition and retention.

Volunteer Management Strategy: RUFC's volunteer management strategy comprises the following key elements:

1. Recruitment: Implement a transparent and inclusive recruitment process to attract volunteers from diverse backgrounds. Ensure that volunteer roles are clearly defined and advertised through various channels.

2. Induction and Training: Provide comprehensive induction and training programs to equip volunteers with the necessary skills and knowledge to perform their roles effectively. This includes health and safety training, safeguarding, and role-specific training.

3. Support and Supervision: Assign a designated volunteer coordinator to provide ongoing support and supervision to volunteers. Regular check-ins and feedback sessions will help address any concerns and ensure volunteers feel valued and supported.

4. Recognition and Retention: Recognize and celebrate the contributions of volunteers through various means, such as awards, certificates, and public acknowledgment. Implement strategies to retain volunteers by offering opportunities for growth and development.

Key Volunteer Areas:

1. Coaching and Training: Ensure that volunteer coaches receive appropriate training and support to deliver high-quality coaching sessions. This includes access to coaching resources and continuous professional development opportunities.

2. Event Management: Provide volunteers involved in event management with clear guidelines and support to ensure the smooth running of events. This includes training on event planning, logistics, and health and safety protocols.

3. Community Engagement: Encourage volunteers to participate in community outreach programs and initiatives. This helps strengthen the club's ties with the local community and promotes a positive image of RUFC.

Responsibilities:

1. Trustees: The trustees have overall responsibility for ensuring that there is an appropriate system of controls in place for volunteer management and that volunteers are integrated into the club's operations.

2. Volunteer Coordinator: The volunteer coordinator is responsible for implementing the volunteer management policy, overseeing the recruitment and training of volunteers, and providing ongoing support and supervision.

3. Volunteers: All volunteers are expected to adhere to the club's policies and procedures, including health and safety guidelines, safeguarding protocols, and the code of conduct.

Review and Reporting: The volunteer management policy will be reviewed annually by the trustees to ensure its effectiveness and relevance. Any changes to the policy will be approved by the board of trustees and communicated to all stakeholders.

Conclusion: By adopting this Volunteer Management Policy, Rotherfield United Football Club aims to create a supportive and inclusive environment for all its volunteers, ensuring their contributions are

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recognized and valued. This policy will help RUFC achieve its charitable objectives and continue to make a positive impact on the community.

Rotherfield United Football Club Complaints Handling Policy

Introduction: Rotherfield United Football Club (RUFC) is committed to providing a high standard of service to its members, volunteers, and stakeholders. We recognise that from time to time, there may be concerns or complaints about our activities. This policy aims to provide a clear and fair process for handling complaints, ensuring that they are addressed promptly and effectively. Purpose: The purpose of this policy is to outline the procedures for managing complaints at RUFC. It aims to ensure that all complaints are handled in a consistent, transparent, and timely manner, and that appropriate action is taken to resolve issues and improve our services.

Scope: This policy applies to all members, volunteers, trustees, employees, and stakeholders of RUFC. It covers all types of complaints, including those related to programs, services, governance, and conduct.

Complaints Handling Strategy: RUFC's complaints handling strategy comprises the following key elements:

1. Receiving Complaints: Complaints can be made verbally or in writing. All complaints should be directed to the Club Secretary or a designated complaints officer.

2. Acknowledging Complaints: Complaints will be acknowledged within five working days of receipt. The acknowledgment will include an outline of the complaints handling process and an estimated timeframe for resolution.

3. Investigating Complaints: An impartial investigation will be conducted to gather relevant information and assess the validity of the complaint. This may involve interviewing relevant parties and reviewing documentation.

4. Resolving Complaints: Based on the findings of the investigation, appropriate action will be taken to resolve the complaint. This may include providing an explanation, offering an apology, or implementing corrective measures.

5. Communicating Outcomes: The complainant will be informed of the outcome of the investigation and any actions taken to address the complaint. This will be done within a reasonable timeframe.

Key Areas of Complaints:

1. Program and Service Delivery: Complaints related to the quality, accessibility, or effectiveness of RUFC's programs and services.

2. Governance and Management: Complaints related to the governance, management, or administration of RUFC.

3. Conduct and Behaviour: Complaints related to the conduct or behaviour of RUFC members, volunteers, trustees, or employees.

Responsibilities:

1. Trustees: The trustees have overall responsibility for ensuring that there is an appropriate system of controls in place for handling complaints and that complaints are addressed in a fair and transparent manner.

2. Complaints Officer: The complaints officer is responsible for implementing the complaints handling policy, overseeing the investigation of complaints, and ensuring that complaints are resolved effectively.

3. Members and Volunteers: All members and volunteers are expected to adhere to the club's policies and procedures, including the complaints handling policy, and to report any concerns or complaints in a timely manner.

Review and Reporting: The complaints handling policy will be reviewed annually by the trustees to

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ensure its effectiveness and relevance. Any changes to the policy will be approved by the board of trustees and communicated to all stakeholders.

Conclusion: By adopting this Complaints Handling Policy, Rotherfield United Football Club aims to create a supportive and responsive environment for all its members and stakeholders. This policy will help RUFC address concerns promptly and effectively, ensuring the club's continued success and positive impact on the community.

Rotherfield United Football Club Serious Incident Reporting Policy

Introduction: Rotherfield United Football Club (RUFC) is committed to maintaining a safe and supportive environment for all its members, volunteers, and stakeholders. This policy aims to provide a clear and structured process for reporting and managing serious incidents, ensuring that they are addressed promptly and effectively.

Purpose: The purpose of this policy is to outline the procedures for reporting and handling serious incidents at RUFC. It aims to ensure that all serious incidents are managed in a consistent, transparent, and timely manner, and that appropriate action is taken to address issues and prevent recurrence.

Scope: This policy applies to all members, volunteers, trustees, employees, and stakeholders of RUFC. It covers all types of serious incidents, including but not limited to safeguarding concerns, health and safety incidents, financial irregularities, and reputational risks.

Serious Incident Reporting Strategy: RUFC's serious incident reporting strategy comprises the following key elements:

1. Identifying Serious Incidents: Recognize and identify incidents that qualify as serious, such as those that pose a significant risk to the safety, well-being, or reputation of the club and its members.

2. Reporting Procedures: Establish clear procedures for reporting serious incidents, ensuring that all members and stakeholders are aware of how to report concerns.

3. Investigating Incidents: Conduct thorough and impartial investigations to gather relevant information and assess the validity of the reported incident.

4. Taking Action: Implement appropriate measures to address the incident, including corrective actions, reporting to relevant authorities, and providing support to affected individuals.

5. Monitoring and Review: Regularly review and monitor serious incidents to ensure that the club's response is effective and that lessons are learned to prevent future occurrences.

Procedures for Reporting a Serious Incident:

1. Immediate Reporting: Any member, volunteer, trustee, or employee who becomes aware of a serious incident must report it immediately to the Club Secretary or a designated serious incident officer.

2. Written Report: A written report detailing the nature of the incident, the individuals involved, and any immediate actions taken must be submitted within 24 hours of the incident being identified.

3. Acknowledgment: The Club Secretary or serious incident officer will acknowledge receipt of the report within 48 hours and outline the next steps in the investigation process.

4. Investigation: An impartial investigation will be conducted to gather relevant information, interview involved parties, and assess the validity of the incident. The investigation should be completed within 14 days of the report being received.

5. Action Plan: Based on the findings of the investigation, an action plan will be developed to address the incident. This may include corrective measures, reporting to relevant authorities (e.g., Charity Commission, FA), and providing support to affected individuals.

6. Communication: The outcome of the investigation and any actions taken will be communicated to the relevant parties within a reasonable timeframe. Confidentiality will be

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maintained throughout the process to protect the privacy of those involved. Responsibilities:

1. Trustees: The trustees have overall responsibility for ensuring that there is an appropriate system of controls in place for handling serious incidents and that incidents are addressed in a fair and transparent manner.

2. Serious Incident Officer: The serious incident officer is responsible for implementing the serious incident reporting policy, overseeing the investigation of incidents, and ensuring that incidents are resolved effectively.

3. Members and Volunteers: All members and volunteers are expected to adhere to the club's policies and procedures, including the serious incident reporting policy, and to report any concerns or incidents in a timely manner.

Review and Reporting: The serious incident reporting policy will be reviewed annually by the

trustees to ensure its effectiveness and relevance. Any changes to the policy will be approved by the board of trustees and communicated to all stakeholders.

Conclusion: By adopting this Serious Incident Reporting Policy, Rotherfield United Football Club aims to create a safe and supportive environment for all its members and stakeholders. This policy will help RUFC address serious incidents promptly and effectively, ensuring the club's continued success and positive impact on the community.

Rotherfield United Football Club Trustee Expense Policy

Introduction: Rotherfield United Football Club (RUFC) values the contributions of its trustees and recognizes that they may incur expenses while carrying out their duties. This policy aims to provide a clear and fair process for reimbursing trustees for legitimate expenses incurred in the course of their work for the club.

Purpose: The purpose of this policy is to outline the principles and procedures for reimbursing trustees for expenses incurred while performing their duties. It aims to ensure that trustees are not financially disadvantaged as a result of their voluntary work and that the club's funds are used responsibly.

Scope: This policy applies to all trustees of RUFC. It covers all types of expenses that may be incurred in the course of their duties, including travel, accommodation, meals, and other necessary expenses. Expense Reimbursement Strategy: RUFC's expense reimbursement strategy comprises the following key elements:

1. Eligibility: Trustees are eligible to claim reimbursement for expenses that are reasonable, necessary, and incurred in the course of their duties for the club.

2. Expense Categories: Eligible expenses include travel (mileage, public transport, parking), accommodation, meals, childcare or dependent care, and other necessary expenses directly related to the trustee's role.

3. Claim Process: Trustees must submit a completed expense claim form, along with relevant receipts and documentation, to the Club Treasurer within 30 days of incurring the expense.

4. Approval: Expense claims will be reviewed and approved by the Club Treasurer or a designated officer. Claims must be supported by appropriate documentation and comply with the club's guidelines.

5. Reimbursement: Approved expense claims will be reimbursed within 30 days of submission. Reimbursement will be made by bank transfer or cheque.

Key Expense Areas:

1. Travel: Trustees can claim mileage at the HM Revenue and Customs Authorised Mileage Rate (currently 45p per mile for cars, 24p per mile for motorcycles, and 20p per mile for

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bicycles). Public transport costs, parking fees, and taxi fares are also eligible for reimbursement.

1. Accommodation: Trustees can claim for reasonable accommodation costs incurred while attending meetings or events on behalf of the club. The maximum allowable rate for accommodation is £50 per night.

2. Meals: Trustees can claim for reasonable meal expenses incurred while performing their duties. The maximum allowable rates are £5 for breakfast, £10 for lunch, and £20 for dinner.

3. Childcare or Dependent Care: Trustees can claim for the actual cost of childcare or dependent care incurred while attending meetings or events on behalf of the club. Claims must be supported by receipts from a registered care provider.

4. Other Expenses: Trustees can claim for other necessary expenses directly related to their role, such as telephone calls, stationery, and postage. Claims must be supported by receipts and documentation.

Responsibilities:

1. Trustees: Trustees are responsible for ensuring that their expense claims are reasonable, necessary, and supported by appropriate documentation. They must submit claims in a timely manner and adhere to the club's guidelines.

2. Club Treasurer: The Club Treasurer is responsible for reviewing and approving expense claims, ensuring that they comply with the club's guidelines, and processing reimbursements in a timely manner.

3. Board of Trustees: The Board of Trustees is responsible for overseeing the implementation of this policy and ensuring that it is reviewed and updated as necessary.

Review and Reporting: The trustee expense policy will be reviewed annually by the Board of

Trustees to ensure its effectiveness and relevance. Any changes to the policy will be approved by the board and communicated to all trustees.

Conclusion: By adopting this Trustee Expense Policy, Rotherfield United Football Club aims to support its trustees in their voluntary roles and ensure that they are not financially disadvantaged. This policy will help RUFC manage its funds responsibly and maintain transparency in its financial practices.

Rotherfield United Football Club Trustee Conflicts of Interest Policy

Introduction: Rotherfield United Football Club (RUFC) is committed to maintaining the highest standards of integrity and transparency in its operations. This policy aims to provide a clear framework for identifying, managing, and resolving conflicts of interest among trustees, ensuring that all decisions are made in the best interests of the club and its beneficiaries.

Purpose: The purpose of this policy is to outline the principles and procedures for managing conflicts of interest among trustees at RUFC. It aims to ensure that trustees act in the best interests of the club and avoid situations where personal interests could conflict with their duties.

Scope: This policy applies to all trustees of RUFC. It covers all types of conflicts of interest, including financial, personal, and professional interests that could influence a trustee's decision-making. Conflicts of Interest Strategy: RUFC's conflicts of interest strategy comprises the following key elements:

1. Identifying Conflicts of Interest: Trustees must declare any personal, financial, or professional interests that could potentially conflict with their duties to the club. This includes interests of close family members and connected parties.

2. Recording Conflicts of Interest: All declared conflicts of interest will be recorded in a Register of Interests, which will be maintained by the Club Secretary and reviewed annually.

3. Managing Conflicts of Interest: When a conflict of interest arises, the affected trustee must

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withdraw from discussions and decisions related to the matter. The remaining trustees will assess the conflict and determine the appropriate course of action.

1. Monitoring and Review: The Register of Interests and the effectiveness of the conflicts of interest policy will be reviewed annually by the trustees to ensure compliance and relevance.

Procedures for Managing Conflicts of Interest:

1. Declaration of Interests: Trustees must complete a Declaration of Interests form upon appointment and update it annually or whenever a new conflict arises. The form should detail any personal, financial, or professional interests that could potentially conflict with their duties.

2. Agenda Item: Conflicts of interest will be a standing agenda item at the start of each trustee meeting. Trustees must declare any conflicts related to the agenda items at the beginning of the meeting.

3. Withdrawal from Discussions: Trustees with a declared conflict of interest must withdraw from discussions and decisions related to the matter. They will not be counted towards the quorum for that agenda item.

4. Recording Decisions: The minutes of the meeting will record the declared conflict, the trustee's withdrawal from discussions, and the decision made by the remaining trustees.

Responsibilities:

1. Trustees: Trustees are responsible for declaring any conflicts of interest and adhering to the procedures outlined in this policy. They must act in the best interests of the club and avoid situations where personal interests could conflict with their duties.

2. Club Secretary: The Club Secretary is responsible for maintaining the Register of Interests, ensuring that conflicts of interest are recorded and managed appropriately, and providing guidance to trustees on the policy.

3. Board of Trustees: The Board of Trustees is responsible for overseeing the implementation of this policy and ensuring that it is reviewed and updated as necessary.

Review and Reporting: The trustee conflicts of interest policy will be reviewed annually by the Board of Trustees to ensure its effectiveness and relevance. Any changes to the policy will be approved by the board and communicated to all trustees.

Conclusion: By adopting this Trustee Conflicts of Interest Policy, Rotherfield United Football Club aims to maintain the highest standards of integrity and transparency in its operations. This policy will help RUFC manage conflicts of interest effectively, ensuring that all decisions are made in the best interests of the club and its beneficiaries.

Rotherfield United Football Club Bullying and Harassment Policy

Introduction: Rotherfield United Football Club (RUFC) is committed to providing a caring, friendly, and safe environment for all members, volunteers, and stakeholders. Bullying and harassment of any kind are unacceptable at RUFC, and we are dedicated to ensuring that everyone is treated with dignity and respect.

Purpose: The purpose of this policy is to outline the principles and procedures for preventing and addressing bullying and harassment at RUFC. It aims to create a positive and inclusive environment where all individuals can participate in football without fear of bullying or harassment.

Scope: This policy applies to all members, volunteers, trustees, employees, and stakeholders of RUFC. It covers all forms of bullying and harassment, including physical, verbal, emotional, and cyberbullying.

Definitions:

• Bullying: Offensive, intimidating, malicious, or insulting behaviour that undermines,

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humiliates, or injures the recipient. It can be physical, verbal, emotional, or cyber in nature.

• Harassment: Unwanted conduct affecting the dignity of individuals, which may be related to age, gender, race, disability, religion, belief, sexuality, nationality, or any personal characteristic. It can be persistent or an isolated incident.

Bullying and Harassment Strategy: RUFC's strategy for preventing and addressing bullying and harassment comprises the following key elements:

1. Prevention: Promote a culture of respect and inclusivity through education, training, and awareness programs. Encourage positive behaviour and teamwork among members.

2. Reporting: Establish clear procedures for reporting bullying and harassment. Ensure that all members and stakeholders are aware of how to report concerns.

3. Investigation: Conduct thorough and impartial investigations into reported incidents. Gather relevant information and assess the validity of the complaint.

4. Resolution: Take appropriate action to address the incident, including disciplinary measures, support for affected individuals, and measures to prevent recurrence.

5. Monitoring and Review: Regularly review and monitor incidents of bullying and harassment to ensure that the club's response is effective and that lessons are learned to prevent future occurrences.

Procedures for Reporting Bullying and Harassment:

1. Immediate Reporting: Any member, volunteer, trustee, or employee who becomes aware of bullying or harassment must report it immediately to the Club Welfare Officer or a designated officer.

2. Written Report: A written report detailing the nature of the incident, the individuals involved, and any immediate actions taken must be submitted within 24 hours of the incident being identified.

3. Acknowledgment: The Club Welfare Officer or designated officer will acknowledge receipt of the report within 48 hours and outline the next steps in the investigation process.

4. Investigation: An impartial investigation will be conducted to gather relevant information, interview involved parties, and assess the validity of the incident. The investigation should be completed within 14 days of the report being received.

5. Action Plan: Based on the findings of the investigation, an action plan will be developed to address the incident. This may include disciplinary measures, support for affected individuals, and measures to prevent recurrence.

6. Communication: The outcome of the investigation and any actions taken will be communicated to the relevant parties within a reasonable timeframe. Confidentiality will be maintained throughout the process to protect the privacy of those involved.

Responsibilities:

1. Trustees: The trustees have overall responsibility for ensuring that there is an appropriate system of controls in place for preventing and addressing bullying and harassment.

2. Club Welfare Officer: The Club Welfare Officer is responsible for implementing the bullying and harassment policy, overseeing the investigation of incidents, and ensuring that incidents are resolved effectively.

3. Members and Volunteers: All members and volunteers are expected to adhere to the club's policies and procedures, including the bullying and harassment policy, and to report any concerns or incidents in a timely manner.

Review and Reporting: The bullying and harassment policy will be reviewed annually by the trustees to ensure its effectiveness and relevance. Any changes to the policy will be approved by the board of trustees and communicated to all stakeholders.

Conclusion: By adopting this Bullying and Harassment Policy, Rotherfield United Football Club aims to create a safe and supportive environment for all its members and stakeholders. This policy will help RUFC prevent and address bullying and harassment effectively, ensuring the club's continued success and positive impact on the community.

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Rotherfield United Football Club

Rotherfield United Football Club Internal Charity Financial Controls Policy and Procedures

Introduction: Rotherfield United Football Club (RUFC) is committed to maintaining the highest standards of financial integrity and accountability. This policy outlines the principles and procedures for financial controls within the club, ensuring compliance with the regulations of the Charity Commission for England.

Purpose: The purpose of this policy is to establish a framework for effective financial management, safeguarding the club's assets, and ensuring that all financial activities are conducted in a transparent and accountable manner.

Scope: This policy applies to all trustees, employees, and volunteers involved in the financial management of RUFC. It covers all financial activities, including budgeting, expenditure, income, and financial reporting.

Financial Controls Strategy:

1. Budgeting and Planning: RUFC will prepare an annual budget, approved by the Board of Trustees, outlining expected income and expenditure. The budget will be reviewed regularly to ensure alignment with the club's objectives.

2. Income Management: All income, including grants, donations, and membership fees, will be recorded accurately and deposited into the club's bank account promptly. Receipts will be issued for all income received.

3. Expenditure Management: All expenditures must be authorised by the appropriate trustee or designated officer. Payments will be made by cheque or bank transfer, with supporting documentation retained for audit purposes.

4. Financial Reporting: Regular financial reports will be prepared and presented to the Board of Trustees, providing a clear overview of the club's financial position. Annual financial statements will be prepared in accordance with the Charity Commission's requirements.

5. Internal Controls: RUFC will implement internal controls to prevent and detect fraud, including segregation of duties, regular reconciliations, and independent reviews of financial transactions.

Procedures for Financial Management:

1. Authorisation of Expenditure: All expenditures must be approved by the relevant trustee or designated officer. Large expenditures (over £1000) require approval from the Board of Trustees.

2. Banking Arrangements: The club's bank accounts will be managed by the Treasurer, with at least two signatories required for all transactions. Bank statements will be reviewed regularly to ensure accuracy.

3. Record Keeping: Accurate and up-to-date financial records will be maintained, including receipts, invoices, and bank statements. These records will be retained for a minimum of six years.

4. Audit and Review: The club's financial statements will be independently examined annually by a qualified auditor. The findings will be reported to the Board of Trustees and any recommendations implemented promptly.

Responsibilities:

1. Trustees: Trustees are responsible for overseeing the financial management of the club, ensuring compliance with this policy, and acting in the best interests of RUFC.

2. Treasurer: The Treasurer is responsible for managing the club's finances, including budgeting, financial reporting, and maintaining accurate financial records.

3. Employees and Volunteers: All employees and volunteers involved in financial activities must adhere to this policy and follow the established procedures.

Review and Reporting: This policy will be reviewed annually by the Board of Trustees to ensure its

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effectiveness and relevance. Any changes to the policy will be approved by the board and communicated to all trustees, employees, and volunteers.

Conclusion: By adopting this Internal Charity Financial Controls Policy and Procedures, Rotherfield United Football Club aims to ensure the highest standards of financial integrity and accountability, safeguarding the club's assets and ensuring that all financial activities are conducted in the best interests of the club and its beneficiaries.

Depreciation and Capitalisation Policy

1. Purpose

This policy sets out the approach taken by Rotherfield United Football Club (the “Club”) to the capitalisation and depreciation of tangible fixed assets, in line with the requirements of the Charity SORP (FRS 102). It incorporates the concept of materiality to ensure that the Club’s financial reporting focuses on items significant enough to affect the understanding of its financial position.

2. Scope

This policy applies to all tangible fixed assets purchased, donated, or otherwise acquired by the Club, including but not limited to:

• Pitch and ground improvements

• Clubhouse fixtures and fittings

• Equipment (e.g. goals, tractor, etc.)

3. Materiality Level for Capitalisation (Capitalisation Threshold)

The materiality level is the minimum cost at which an asset is capitalised.

The Club will capitalise individual tangible fixed assets with a purchase or fair value cost of £500 or more, provided the asset has an expected useful life of more than one year.

Assets costing less than £500, or with a useful life of 12 months or less, are considered not material for capitalisation purposes and will be recorded as expenditure in the year of purchase.

Examples:

• Capitalised assets: ride-on mower (£1,200), clubhouse heating upgrade (£700)

• Expensed items: match balls (£200), training cones (£50), portable speaker (£300)

4. Depreciation Method

Tangible fixed assets are depreciated on a straight-line basis over their estimated useful lives, with no residual value unless otherwise stated.

Asset Category	Estimated Useful Life	Depreciation Rate
Pitch & ground	10 years	10% per annum
improvements
Clubhouse fixtures & fittings	5 years	20% per annum

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Rotherfield United Football Club Equipment 3 years

33% per annum

5. Depreciation Start Date

Depreciation will commence in the month the asset is brought into use.

6. Review of Useful Lives

The Club will review the materiality level, useful lives, and depreciation methods annually to ensure they remain appropriate to the nature of the assets held and the Club’s size.

7. Disposal of Assets

When an asset is disposed of, the cost and accumulated depreciation are removed from the asset register. Any gain or loss on disposal is recognised in the Statement of Financial Activities in the year of disposal.

8. Policy Review

This policy will be reviewed every three years, or sooner if there are significant changes in accounting standards or the Club’s operations.

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