The trustees present their annual report and financial statements for the year ended 30 November 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 charity'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 charity's objectives are:
- To promote community participation in healthy recreation by providing facilities for the playing of rugby league and other sports capable of improving health;
- To provide and assist in providing facilities for sport, recreation and other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interest of social welfare and with the object of improving their conditions of life;
- To advance the education of children and young people through such means as the trustees think fit in accordance with the law of charity; and
- For the general purposes of such charitable bodies or for such other exclusively charitable purpose in each case as the trustees may from time to time decide.
Wigan Warriors Community Foundation continued to deliver a wide range of community activity during 2025, using the power of Rugby League and the Wigan Warriors brand to support people across Wigan, Cumbria and the Midlands. The Foundation’s work focused on improving lives through sport participation, education, health and wellbeing, inclusion, disability sport and wider community engagement.
Across the year, the Foundation delivered more than 24 community programmes and generated over 40,000 annual community interactions. Delivery reached children, young people, families, adults, older residents and participants with additional needs, while also strengthening local partnerships and supporting broader social priorities including mental health, suicide awareness, social inclusion, physical activity, digital exclusion, child poverty and community cohesion.
Core programmes delivered during 2025
Rugby League Development and Participation
The Foundation continued to grow Rugby League participation through primary and secondary school delivery, development days, camps, coaching activity and matchday experiences. These programmes introduced new participants to the game, supported player development and provided young people with positive experiences connected to Wigan Warriors.
Education and Schools
Education remained a central part of delivery in 2025. The Foundation worked with schools to provide Rugby League sessions, personal development opportunities, mentoring and themed workshops. Programmes helped young people build confidence, teamwork, resilience and positive life skills, while also supporting schools to access high-quality sport and enrichment provision.
Health and Wellbeing
The Foundation delivered targeted health and wellbeing activity addressing mental health, physical activity and suicide awareness. Key programmes included Tackle it like a Warrior, Ahead of The Game and the Offload pilot delivered in partnership with Rugby League Cares and DCMS. These initiatives created safe spaces for participants to discuss wellbeing, access support and build healthier routines.
Inclusion and Disability Sport
Inclusion was a major focus during 2025, with delivery supporting participants across Learning Disability Rugby League, Physical Disability Rugby League and Wheelchair Rugby League. The Foundation helped create a clearer inclusive Rugby League pathway, enabling more people to take part, progress and feel connected to the sport.
Community Engagement and Social Inclusion
The Foundation delivered community engagement programmes that connected residents to sport, people and place. This included Rugby Memories, walking and touch rugby, matchday activity for children and young people, Engage outreach provision, HAF camps with food support, and the Terry Newton Community Garden, which helped raise awareness of suicide prevention and the importance of looking after one another.
Sustainability and Environmental Awareness
Through the Learning Curve environmental and sustainability awareness programme, the Foundation used sport and education to help young people understand environmental responsibility and the role they can play in building healthier, more sustainable communities.
Responding to Local Need
Delivery during 2025 was shaped by the needs of Wigan and the surrounding communities. The Foundation’s work aligned closely with local challenges including child poverty, health inequalities, mental health pressures, suicide rates, digital exclusion and the need for inclusive opportunities for people of all ages and backgrounds. The Foundation also supported Wigan Council’s Progress with Unity Summit in 2025, helping showcase how sport can promote opportunity, inclusion and aspiration for young people across the borough. The event reinforced the importance of sport as a driver of pride, wellbeing, opportunity and community identity.
Partnerships and Collaboration
The Foundation’s achievements were supported by strong collaboration with local and national partners. Key partners included Wigan Council, Rugby League Cares, DCMS, the National Literacy Trust, West Lancashire Sports Partnership, Lancashire and Heysham School Sport Network and commercial sponsors. These relationships helped extend reach, unlock funding, strengthen delivery and connect programmes to wider community priorities.
Overall Impact
During 2025, Wigan Warriors Community Foundation demonstrated that Rugby League can be a powerful vehicle for social good. The Foundation’s programmes improved access to sport, created safe and supportive environments, promoted positive health and wellbeing, supported young people’s development and provided inclusive opportunities for groups who may otherwise face barriers to participation.
The year also highlighted the Foundation’s potential to play an even greater role in addressing local need. By combining the strength of Wigan Warriors’ identity with targeted community programmes, the Foundation has continued to build trust, create meaningful engagement and support positive change across the borough.
Wigan Warriors Community Foundation continues to receive excellent support from Wigan Rugby League Club, its partners and the commitment and expertise of its personnel, as well as use of the first-class facilities at Robin Park Arena.
The Foundation has seen a reduction in revenue to £626,568 (2024: £648,153). Costs have increased to £634,608 (2024: £625,643) reflecting the extra cost of providing additional activities in the community.
The charity recorded an operating deficit of £8,040 (2024: surplus of £22,510), whilst the reserves of the Community Foundation were £26,239 at 30 November 2025. The Trustees continue to seek new sources of unrestricted income to increase the reserves to an appropriate level. This is to help provide sufficient funds to cover management, administration and support costs. As the financial budget and funding strategy are developed, the Trustees will set a longer-term target for reserves.
In the Trustees’ opinion, in order to facilitate the smooth running of the charity’s operations, an appropriate level of reserves sufficient to maintain working capital 3-6 months of operating costs is required. The Trustees will continue to try to achieve this level in the next few years, by generating surpluses from operations, wherever possible.
- Continue to expand health and wellbeing programmes, particularly activity linked to mental health, suicide awareness and social isolation.
- Strengthen the Foundation’s inclusive Rugby League pathway and secure sustainable support for disability sport provision.
- Continue to strengthen the Foundations financial position and reserves policy.
- Develop stronger evidence, data and impact reporting to demonstrate outcomes more clearly to trustees, funders and partners.
- Grow partnerships, sponsorship and fundraising activity to support long-term sustainability.
- Build on the 2025 impact report by producing annual reporting that clearly communicates reach, outcomes and community value.
The company is a charitable company limited by guarantee and is governed by a Memorandum of Association dated 11 March 2009.
The trustees who served during the year and up to the date of signature of the financial statements were:
The management of the company is the responsibility of the trustees who are elected and co-operated under the terms of the Memorandum of Association.
The trustees meet regularly to manage trust affairs with the day to day operation and management being undertaken and overseen by all of the trustees.
Appropriate training is given to new trustees.
Related parties
In order to meet the objectives of the charity, a close working relationship has been developed with Wigan Rugby League Club Limited ('Wigan Warriors'). Wigan Warriors provide administrative and IT support and certain other resources as set out in the Service Level Agreement between the two parties.
The Trustees report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Wigan Warriors Community Foundation for the year ended 30 November 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Wigan Warriors Community Foundation is an unincorporated charitable company, and is registered in England and Wales. The company's registered office is: Robin Park Arena, Loire Drive, Wigan, Lancashire, WN5 0UH.
The financial statements have been prepared in accordance with the charity'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 financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
The financial statements have been prepared on a going concern basis due to the continued financial and management support of the related parties, Wigan Rugby League Club Limited ('Wigan Warriors') and Estel Asset Management Limited, which in turn will seek debt funding from the ultimate shareholder.
At the balance sheet date, creditors amounts falling due within one year include £458,398 (2024: £160,071) owed to related companies. Although technically this debt is repayable on demand, repayment will not be sought until cash flow permits.
On this basis, the trustees and directors believes the company has adequate resources to continue in operational existence for the foreseeable future and that it is therefore appropriate to prepare the financial statements on the going concern basis.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
All income is recognised in the Statement of Financial Activities once the charity has entitlements to the funds, it is probable that the income will be received and the amount can be measured reliably.
Cash donations are recognised on receipt. Other donations are recognised once the charity 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 accounted for on an accruals basis and has been classified under the 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Support costs
Support costs are those functions that assist the work of the charity but do not directly relate to charitable activities. Support costs include office costs, finance, insurance, investment management fees and governance costs which support the charity activities.
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.
At each reporting date assets are reviewed 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).
If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined has no impairment loss been recognised for the asset in prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.
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 charity 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 trustee's balance sheet when the charity 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.
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 trustee'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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
There were no trustees expenses paid for the year ended 30 November 2025 nor for the year ended 30 November 2024.
There were no trustees remunerations or other benefits for the year ended 30 November 2025 nor for the year ended 30 November 2024.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
In order to meet the objectives of the charity, a close working relationship has been developed with Wigan Rugby League Club Limited ('Wigan Warriors'). Wigan Warriors provide administration and IT support and certain other resources as set out in the Service Level Agreement between the two parties.
During the year amounts of £16,744 (2024: £32,455) and £23,615 (2024: £33,222) were recharged to/from Wigan Warriors. At the balance sheet date amounts of £9,177 (2024: £785,415) and £779 (2024: £86,702) were due to/from Wigan Warriors, which are not due for repayment in the foreseeable future.
During the year an amount of £450,000 was received from Estel Asset Management Limited. This included £250,000 in charitable donations, with the remaining £200,000 included as a loan provided for working capital. The loan is not due for repayment in the foreseeable future.