The present their annual report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the 's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
The aim of the ARU is to promote and foster the game of Rugby Union in the Army and its civilian military communities in accordance with the Laws of the Game promulgated by World Rugby rules, regulations and bylaws issued by the Rugby Football Union (RFU).
Nothing in this constitution shall authorise an application of the property of the Charity for the purposes which are not charitable in accordance with section 7 of the Charities and Trustees Investment (Scotland) Act 2005 and Section 2 of the Charities Act (Northern Ireland) 2008.
To meet the aim the ARU shall pursue the following objectives:
. General - Provide an infrastructure for Army Rugby such that no potential participant is denied the opportunity to play, coach or referee at the highest level possible.
. Governance- The ARU Management Board that is voted into office by its members annually at the Annual General Meeting shall conduct the affairs of the Union in a financially and responsible way, so that it remains compliant with the Charity Commission and Companies House laws and as detailed in the paragraphs below.
. Representative Rugby- Select and maintain at Senior, Women's, Development Academy and Master's levels Fifteen and Sevens team, as appropriate and agreed, to represent the Army. To provide a standard of rugby that will develop and promote those with talent for higher honours. In addition, the ARU shall seek to support the work of the UKAF Rugby Football Club Committee.
. Community Rugby - Organise and run annually, the Army clubs in the UK, the ARU Premiership and Championship leagues to provide a competitive element throughout the season irrespective of the ability of the participants; the rules of thess competitions are reviewed and published annually on the appropriate page of the ARU web site. In addition the ARU may approve or organise other competitions which support the aim of the ARU, including:
. The Inter Corps League Tables
. The Army Inter Corps Fifteens Championship, and
. The Army sevens Tournament.
. Coaching - Maintain a formal coaching structure to improve and thereafter sustain the standards throughout the Army and to provide a structure for the advancement of coaches.
. Referees - maintain the Army Rugby Union Referees Society (ARURS) to improve and sustain the standards of refereeing in the Army. To facilitate the training, development and advancement and referees and to the appropriate links with the UKAF Rugby Referees and other referee's societies.
. Finance - maintain a sound financial base, thereby providing the best service to Rugby Union in the Army, within budget, and in accordance with the priorities agreed by the Management Board.
. Marketing and Engagement - Market the ARU as a positive contributor to the 'lived experience' and the opportunities available to Army sports personnel who seek to compete and succeed at the highest level they can. Where we can, offer ARU representative fixtures to be used as Engagement Events to support the Army's INFORM and ATTRACT.
. Relations with the RFU- Maintain a close and binding relationship with the RFU, taking all appropriate measures to promote Army Rugby at national and international levels, and seeking opportunities to support the RFU' s community rugby initiative.
. Injury and Safety - Promote standards of play and discipline such that all players and officials are placed at the least possible risk, whilst ensuring that all participating teams are fully insured via the RFU insurance scheme.
. Reviews- The Objectives of the ARU are reviewed by the Management Board, as required, and by the Council annually. If agreed, any recommended changes are to be announced at the Annual General Meeting. Agreed objectives based on paragraph 3 and 4 above are to be promulgated to members of Union through the Annual Management Plan.
. Maintaining a diversified leadership approach the Army Rugby Union Charitable Trust maintains on course to continue the development of the strategic plan for the period 2022-2025 which has been modified, at its core will see the development of military community rugby, further enhancing the charity's role ans significance in the local military garrison communities. Going forward we will do this with a clear purpose: "To engage and inspire our military community through rugby."
Conclusion
The Army Rugby Union (ARU) trustees has considered the three year post Covid 19 financial recovery plan and the declining revenue from the Army V Navy ticket sales and considers the company will be able to meet its liabilities as they fall due over the coming 12 month, and hence these financial statements are prepared on a going concern basis.
The ARU trustees acknowledge that their accounts are in a healthy state of affairs however they will monitor the impact the impact of declining revenue from ticket sales and or sponsorship on the activities of the ARU Charitable Trust.
The have paid due regard to guidance issued by the Charity Commission in deciding what activities the should undertake.
Financial position
The Trust witnessed an excess of income over expenditure for the year ended 31 August 2025 of £27,652.
Investment policy and objectives
The Trust has wide powers of investment. The Director of Finance is restricted in the structure of the investment portfolio by policy decisions made from time to time by the Trustees at the quarterly meetings. The overall investment policy is one of long-term capital growth to maintain the purchasing power of the Trust.
It is the policy of the that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Reserve policy
The Management Board continue to endorse a revised Reserve Strategy to grow the Trust's Reserves to cover one year's annual net operating costs. The policy complies with SORP.
The ARU is controlled and directed by the Management Board which should meet at least four times a year to monitor in year performance, to decide policy. The Management Board endorses the annual allocation of funds prepared by the Director of Finance following internal budget screenings to representative teams, community competitions and other charitable bodies as decided appropriate by the Board.
The ARU Trust employs two pensionable permanent staff- the Director of Finance, and the Communications Officer. The full-time Chief Operating Officer and Assistant Operations Officer are employed by the Army Sports Control Board, but they work directly for the ARU Management Board.
Financial and risk management objectives and policies
Risks are considered by the Management Board and the key risks remain the continuing success of the annual Army v Navy game and a loss of sponsorship. The reserve policy is designed to ensure to that sufficient reserves are retained to cover at least one year of operating cost.
Future plans
The management board remain focussed on promoting and governing Rugby Union in the Army through the maintenance of stable structures for the game that enable its successful development at all levels. This is to be achieved by increase levels of funding to the community area of the Trust. The management board endorsed policy of a balanced budget remains extant.
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.
Organisational structure
The ARU Management Board is responsible for managing the affairs of the Trust, determine policy and has full power over the use, disposition and investment of the ARU Funds. It meets at least four times per year and each Director, as listed below, takes the lead on their respective area.
The , who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
ChairmanVice Chairman/ RFUouncil Member
Director of Representative Rugby
Director of Marketing
Director ofCommunityComm
munity Rugby Director of Rugby Development Non-Executive Director of Finance
Non-Executive Director of Marketing Non-Executive Director of Operations
Non-Executive Director of Community Rugby
In addition to the ARU Management Board, the ARU Council acts as a forum at which all elements of the game are represented. Affiliated clubs, within the ARU are entitled to vote at the AGM The bye-laws of the ARU can only be added to, amended, or rescinded with the consent of at least two thirds of the members present at a General Meeting.
Trustees
J Cook Obe Phd Chair Person A Geary Hm Forces
G Malec Hm Forces
Major G E Stonebridge-Smith MB Hm Forces A Teasdale Operations Manager
M Wilding Hm Forces
Induction and training of new trustees
New appointees' induction training is personalised to meet the requirements of the appointee: with the advent of amendments to the Trustees & Charities Acts,many serving personnel will have already received training/attended courses relating to the Duties of Trustees as part of their professional development or have attended Trustee Training relating to other Charitable activities.
The majority of the ARU officials are serving British Army personnel, with the exception of the ARU secretariat, which is staffed by 4 permanent staff; the ARU Chief Operations Officer and Assistant Operations Officer, funded by the Army Sports Control Board, and the Director of Finance and Communications Officer funded by the charity. The majority of posts within the ARU are advertised on the ARU website inviting volunteers to be considered for selection: all Management Board appointments are re-appointed at the AGM.
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).
The company's current policy concerning the payment of trade creditors is to:
settle the terms of payment with suppliers when agreeing the terms of each transaction;
ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
pay in accordance with the company's contractual and other legal obligations.
The trustees, who are also the directors of Army Rugby Union Trust for the purpose of company law, Are responsible for preparing the Statement Of Responsibilities Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the will continue in operation.
The are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Turner & Co be reappointed as auditor of the company will be put at a General Meeting.
The Statement of responsibilities report was approved by the Board of .
Opinion
We have audited the financial statements of Army Rugby Union Trust (the ‘’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 27 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Statement of responsibilities use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the ’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Statement of responsibilities report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Turner & Co is eligible for appointment as auditor of the by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Army Rugby Union Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Army Rugby Union Mackenzie Building, Fox Lines, Queens Avenue, Aldershot, Hampshire, GU11 2LB, United Kingdom.
The financial statements have been prepared in accordance with the 's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation fixed asset investments and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable future. Thus the continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the 's balance sheet when the becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the ’s accounting policies, the are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
To promote and foster the game of Rugby Union in the Army and its civilian military communities in accordance with the Laws of the Game promulgated by World Cup Rugby rules, regulations and bylaws issue by the Rugby Football Union (RFU).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
[Unlisted investments at 31.8.25 are included at market value at that date.
The operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).
The had no material debt during the year.
In common with many businesses of our size and nature we use our auditor to assist with the preparation of the financial statements.