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REGISTERED COMPANY NUMBER: 06972479 (England and Wales)
REGISTERED CHARITY NUMBER: 1132595














Report of the Trustees and

Unaudited Financial Statements for the Period 1 May 2023 to 31 May 2024

for

Tenbury Rugby Football Club Limited

Tenbury Rugby Football Club Limited






Contents of the Financial Statements
for the Period 1 May 2023 to 31 May 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 9

Tenbury Rugby Football Club Limited (Registered number: 06972479)

Report of the Trustees
for the Period 1 May 2023 to 31 May 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 1 May 2023 to 31 May 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The promotion of community participation in healthy recreation for the benefit of the inhabitants of Tenbury Wells. Worcestershire, by the provision of facilities for playing Rugby Union Football.

Significant activities
The trustees main activities each year are the continued provision of facilities and opportunities for playing rugby football union.

Public benefit
The trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to guidance on public benefit published by the Charity Commission when reviewing the charity's objectives and in planning future activities.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year ended 31 May 2024, the Club had a steady season with both teams having success. The trustees have put on a number of events during the year, namely Ladies Day, Sponsors Day and Vice Presidents Day, all of which have been instrumental in generating funds for the club.

FINANCIAL REVIEW
Financial position
During the thirteen months to 31 May 2024, the Charity generated income of £40,843 (2023: £33,419) and had expenditure of £30,141 (2023: £29,080) resulting in net income £10,702 (2023: £4,339).

Reserves policy
The trustees have reviewed the risks of the Charity during the period and have recognised the impact the pandemic had on the charity's incoming resources in previous years. The trustees consider the current reserves policy of maintaining free reserves equivalent to three months expenditure, to still be appropriate, as this allows time to either secure further funding or take other necessary steps to allow the charity to continue to provide the essential service to the local area.

Based on current expenditure, free reserves per the policy should be £13,000. At 31 May 2024 free reserves amounted to £65,929 (2023: £55,227) and therefore, the trustees have deemed reserves to be of a satisfactory level. They will continue to monitor the risks and reserves held by the charity and consider funds held in conjunction with other projects that the trustees may consider for the future.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Where there is a requirement for new trustees, these would be identified by the remaining trustees. The chairman is responsible for the induction of any new trustee, which involves trustee's responsibility, the governing document and administrative procedures.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06972479 (England and Wales)

Registered Charity number
1132595


Tenbury Rugby Football Club Limited (Registered number: 06972479)

Report of the Trustees
for the Period 1 May 2023 to 31 May 2024

Registered office
Penlu Sports Club
Worcester Road
Tenbury Wells
Worcestershire
WR15 8AP

Trustees
T G Coles
R G Bowkett
A G Black (resigned 15.7.23)
M R Fazakarley (resigned 15.7.23)
P Stevens (appointed 15.7.23)
J Webb (appointed 15.7.23)
A R Waite (appointed 15.7.23)

Independent Examiner
T G Giles
dhjh Tenbury Wells LLP
Chartered Certified Accountants
81 Teme Street
Tenbury Wells
WR15 8AE

Approved by order of the board of trustees on 27 February 2025 and signed on its behalf by:





P Stevens - Trustee

Independent Examiner's Report to the Trustees of
Tenbury Rugby Football Club Limited

Independent examiner's report to the trustees of Tenbury Rugby Football Club Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 1 May 2023 to 31 May 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








T G Giles

dhjh Tenbury Wells LLP
Chartered Certified Accountants
81 Teme Street
Tenbury Wells
WR15 8AE

27 February 2025

Tenbury Rugby Football Club Limited

Statement of Financial Activities
for the Period 1 May 2023 to 31 May 2024

Period
1/5/23
to Year Ended
31/5/24 30/4/23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 6,835 7,575

Other activities 2 33,486 25,750
Investment income 3 522 94
Total 40,843 33,419

EXPENDITURE ON
Raising funds 20,561 18,118

Charitable activities
Playing expenses 9,580 10,962
Total 30,141 29,080

NET INCOME 10,702 4,339


RECONCILIATION OF FUNDS
Total funds brought forward 55,227 50,888

TOTAL FUNDS CARRIED FORWARD 65,929 55,227

Tenbury Rugby Football Club Limited (Registered number: 06972479)

Balance Sheet
31 May 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Stocks 7 360 510
Debtors 8 - 1,715
Cash at bank and in hand 67,042 54,370
67,402 56,595

CREDITORS
Amounts falling due within one year 9 (1,473 ) (1,368 )

NET CURRENT ASSETS 65,929 55,227

TOTAL ASSETS LESS CURRENT LIABILITIES 65,929 55,227

NET ASSETS 65,929 55,227
FUNDS 10
Unrestricted funds 65,929 55,227
TOTAL FUNDS 65,929 55,227

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.


The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 27 February 2025 and were signed on its behalf by:





P Stevens - Trustee

Tenbury Rugby Football Club Limited

Notes to the Financial Statements
for the Period 1 May 2023 to 31 May 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

2. OTHER ACTIVITIES
Period
1/5/23
to Year Ended
31/5/24 30/4/23
£    £   
Vice President Subscriptions 1,065 1,130
Clothing 526 180
Draw 1,420 1,530
Bar income 26,100 21,985
Tickets 4,375 925
33,486 25,750

3. INVESTMENT INCOME
Period
1/5/23
to Year Ended
31/5/24 30/4/23
£    £   
Interest receivable 522 94


Tenbury Rugby Football Club Limited

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 May 2024

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 May 2024 nor for the year ended 30 April 2023.


Trustees' expenses

There were no trustees' expenses paid for the period ended 31 May 2024 nor for the year ended 30 April 2023.


5. STAFF COSTS

The average monthly number of employees during the period was as follows:

Period
1/5/23
to Year Ended
31/5/24 30/4/23
Bar staff - 2

No employees received emoluments in excess of £60,000.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,575

Other activities 25,750
Investment income 94
Total 33,419

EXPENDITURE ON
Raising funds 18,118

Charitable activities
Playing expenses 10,962
Total 29,080

NET INCOME 4,339


RECONCILIATION OF FUNDS
Total funds brought forward 50,888

TOTAL FUNDS CARRIED FORWARD 55,227


Tenbury Rugby Football Club Limited

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 May 2024

7. STOCKS
2024 2023
£    £   
Stocks 360 510

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,715

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 89 168
Accrued expenses 1,384 1,200
1,473 1,368

10. MOVEMENT IN FUNDS
Net
movement At
At 1/5/23 in funds 31/5/24
£    £    £   
Unrestricted funds
General fund 55,227 10,702 65,929

TOTAL FUNDS 55,227 10,702 65,929

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 40,843 (30,141 ) 10,702

TOTAL FUNDS 40,843 (30,141 ) 10,702


Comparatives for movement in funds

Net
movement At
At 1/5/22 in funds 30/4/23
£    £    £   
Unrestricted funds
General fund 50,888 4,339 55,227

TOTAL FUNDS 50,888 4,339 55,227

Tenbury Rugby Football Club Limited

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 May 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 33,419 (29,080 ) 4,339

TOTAL FUNDS 33,419 (29,080 ) 4,339

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 May 2024.