ACCOUNTS - Final Accounts preparation

Registered number: 10247798

Charity number: 1168231

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

CONTENTS

	Page
Reference and Administrative Details of the Charity, its Trustees and Advisers	1
Trustees' Report	2 - 5
Trustees' Responsibilities Statement	6
Independent Examiner's Report	7
Statement of Financial Activities	8
Balance Sheet	9 - 10
Notes to the Financial Statements	11 - 21

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

FOR THE YEAR ENDED 31 MAY 2026

Trustees	M Whitfield, Club Chairman
	AJ Pickering
	D Doonan
	J Betteley (appointed 9 May 2026)
	C Williams (appointed 9 May 2026)

Company registered number

10247798

Charity registered number

1168231

Registered office

Queen Elizabeth Walk

London

SW13 5UA

Accountants

Randall and Payne LLP

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

Bankers

HSBC

593-599 Fulham Road

London

SW6 5UA

Solicitors

Russell Cooke LLP

2 Putney Hill

London

SW15 6AB

Page 1

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MAY 2026

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 year ended 31st May 2026.

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).

Charity name

The registered name of the charity is Barnes Rugby Football Club.

BACKGROUND

Barnes Rugby Football Club was formed in the 1980’s as an unincorporated members club. The Club was subsequently recognized as a Community Amateur Sports Club by HMRC. The committee of the club having fully considered the need for the Club’s activities to be conducted through a limited liability entity, registered a Charitable Incorporated Organisation with the Charities Commission on 23rd June 2016. Effective immediately on that date all assets, liabilities and activities of the former club were transferred to the new entity. Effective that date the former unincorporated members club ceased to exist.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are to promote community participation in healthy recreation by the provision of facilities and inclusive environment for all ages and genders for the playing of rugby union football, and also to promote any purpose that is charitable according to the laws of England and Wales.

Activities

∙Senior Rugby Coaching and training six senior teams of rugby players, both male and female, and the playing of matches in various leagues, both local and national.

∙Youth Rugby Coaching and training of age-related teams of rugby players, both male and female between the ages of 13 to 18, and the playing of matches in various local leagues.

∙Mini Rugby Coaching and training of several age-related teams of rugby players both male and female from the ages of 6 to 12, and the playing of mini rugby in local matches and tournaments.

Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commissioner’s general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.

The Trustees are satisfied that the charity meets the required public benefit test through its objectives and activities.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Barnes Rugby Football Club is a thriving community club located in the heart of South West London. Since becoming a charity every year it has improved and increased its outreach and visibilitiy in to the community. The club shares and promotes the core values of the sport’s governing body of teamwork, respect, enjoyment, discipline and sportsmanship.

Page 2

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

The 2025/26 season was again a season of successes on and off the field of play. During the season approaching 900 members represented the club in men’s, women’s, boys and girls games. It is of particular importance to the club to close the gap between U15 girls and the senior women’s teams ensuring there is something for everyone from the age of 6 upwards.

The club works alongside the governing body and with local authorities on a range of initiatives to drive participation levels up in times of many other distracting activities. There is a particular focus on attracting players who are totally new to the game

Our Men’s 1st XV for the fourth year in succession managed a top 4 finish National 2 East (the fourth tier of the national league pyramid).

The men’s 2nd team and 3rd team (Occies) had equally successful seasons finishing towards the top of their respective league competitions. The U18’s (Colts) grew in terms of numbers and performance the Under 22s continued their growth to the extent they are now starting to provide quality players to the senior teams. Of particular importance to the club was the creation of a further mens adult team. The “Outriders” are made up largely of former youth players who have returned to the area post further education.

The women’s teams had another fulfilling season with participant numbers going up in line with the increased visibility of the England women’s team. The women’s engagement in activities on and off the pitch are a credit to them and their buy in to the game’s values and ethos is exemplary.

Whilst all of this was going on the minis and juniors section continued to thrive in terms of participant numbers, performances and most importantly in terms of camaraderie. Hundreds of mini and junior players embarked on a number of tours nationally and internationally. The camaraderie and disciplines engendered for players of this age on a tour is an important part of their personal development.

Of particular note was the performance of the girls under 14’s who having performed magnificently all season wrapped up the season by winning the Surrey girls cup in a tense final played at The Stoop, home of Harlequins. A very proud day for the players and supporters.

The 2025 2026 season was relatively quiet in terms of actual fund raising activities, with just over £3500 being raised for the Rugby Against Cancer charity and a similar number raised and spent to support those parents and children who would otherwise not be able to participate in rugby or rugby related activities, such as the aforementioned rugby tours at the end of the season.

Whilst there were no new areas of charity focus there was significant planning for future activities in the coming 2026-2027 season which include:

The Big Barnes Sleep, where several hundred will sleep on our playing pitches overnight to raise money for a homeless charity.

Community outreach to local schools that don't play rugby to encourage youngsters to take part in the sport.

A drive to double the funds raised to help the children of families in need of financial support so they can play rugby.

Supporting charity and the local community remain at the heart of what makes Barnes Rugby Club tick and we remain proud of our performance off the pitch

The club has established and maintains its own charitable giving platform, BarnowCares.com (Barnow being the club nickname for supporters). The club pays a fee for the platform so 100% of all donations reach the intended end cause. The platform also makes Gift Aid recovery more efficient.

Page 3

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

FINANCIAL REVIEW

Principal funding sources

During the year under review the club has principally been funded by membership subscriptions, personal donations and sponsorship from individuals and businesses within the local community in which it operates.

The club showed a profit for the year bolstering the level of reserves allowing for occasional losses to be absorbed if and when they occur.

Investment policy and objectives

The Trustees have the power to invest the club’s assets in any way they see fit.

The club’s funds are currently kept in current and deposit accounts, to be readily available at short notice. The interest earned is thus governed by the general interest rates available. The Trustees do not wish to invest the club's reserve funds in any other markets at this time.

Reserves policy

It is the desired policy of the board to create sufficient reserves to enable the future stability and enhancement of the club and its facilities. The Trustees aim to hold liquid cash funds between £15,000 and £50,000. The club has a limited cost base and feels this reserve adequate. There is often a building of reserves towards the end of the financial year as a result of a large cash generative function in the final quarter of the financial year. During the close season months the reserves deplete to the target level.

A wholly owned trading subsidiary (Barnow Trading Limited) manages the clubhouse operations, where available profits are remitted to the club by charitable donations. The results of the trading subsidiary are disclosed within note 5 of the financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee, governed by its Memorandum and Articles of Association.

Recruitment and appointment of new Trustees

Existing Trustees invite potential new Trustees to join the Board Trustees, having regard to the relevance of their experience to the work of the charity, and the management need of the charity.

Organisational structure

The day to day management of the club has been delegated to the operational committee who meet on a periodic basis, but not less than quarterly. The Operational Committee are overseen by the Board of Trustees, who meet at least once per calendar quarter.

Page 4

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

Approved by order of the members of the board of Trustees on 27 October 2026 and signed on their behalf by:

M Whitfield

Page 5

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MAY 2026

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' 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 Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

∙select suitable accounting policies and then apply them consistently;

∙observe the methods and principles of the Charities SORP (FRS 102);

∙make judgments and accounting estimates that are reasonable and prudent;

∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 27 October 2026 and signed on its behalf by:

M Whitfield

Page 6

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MAY 2026

Independent Examiner's Report to the Trustees of Barnes Rugby Football Club ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 May 2026.

Responsibilities and Basis of Report

As the Trustees of the Charity (and 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 Charity 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 the Charity's accounts 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

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales (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:

1.	accounting records were not kept in respect of the Charity 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.

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. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 27 October 2026

Benjamin Burch ACA

Randall and Payne LLP

Page 7

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MAY 2026

	Unrestricted funds 2026	Total funds 2026	Total funds 2025
Note	£	£	£

Income from:
Donations and legacies	4	264,368	264,368	241,320
Charitable activities	5	134,969	134,969	147,589
Total income		399,337	399,337	388,909

Expenditure on:
Charitable activities	7	368,566	368,566	372,680
Total expenditure		368,566	368,566	372,680

Net movement in funds

30,771

16,229

Reconciliation of funds:
Total funds brought forward	112,542	112,542	96,313
Net movement in funds	30,771	30,771	16,229
Total funds carried forward	143,313	143,313	112,542

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 11 to 21 form part of these financial statements.

Page 8

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

REGISTERED NUMBER: 10247798

BALANCE SHEET

AS AT 31 MAY 2026

			2026		2025
	Note		£		£

Fixed assets
Investments	12		1		1
			1		1
Current assets
Debtors	13	43,597		9,500
Cash at bank and in hand		162,393		165,724
		205,990		175,224
Current liabilities
Creditors: amounts falling due within one year	14	(62,677)		(62,683)
Net current assets			143,313		112,541
Total net assets			143,314		112,542

Charity funds
Restricted funds	16	-	-
Unrestricted funds	16	143,314	112,542
Total funds		143,314	112,542

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees on 27 October 2026 and signed on their behalf by:

AJ Pickering

Page 9

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

REGISTERED NUMBER: 10247798

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2026

The notes on pages 11 to 21 form part of these financial statements.

Page 10

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

1.	General information

Barnes Rugby Football Club is a charitable company limited by guarantee and is incorporated in England
and Wales. The registered office addree and principal place of business is Queen Elizabeth Walk,
London, SW13 9SA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Barnes Rugby Football Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2

Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.3

Expenditure

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 allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4

Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.

Page 11

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

2.Accounting policies (continued)

2.5

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.8

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

3.	Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are not considered to be
significant risks of material misstatement arising from the impact of estimates or assumptions of assets
and liabilities in these financial statements.

Page 12

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

4.	Income from donations and legacies

		Unrestricted funds 2026	Total funds 2026	Total funds 2025
		£	£	£

Donations
Sponsorship	177,800	177,800	88,691
Corporate	10,700	10,700	-
Personal	59,702	59,702	152,629
Gift aid recovered	16,166	16,166	-
	264,368	264,368	241,320
Total 2025	241,320	241,320

5.	Income from charitable activities

		Unrestricted funds 2026	Total funds 2026	Total funds 2025
		£	£	£


Player subscriptions	134,559	134,559	147,395
Bank interest	410	410	194
	134,969	134,969	147,589
Total 2025	147,589	147,589

Page 13

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

6.	Investments: Subsidiary undertaking

The Charity has a wholly-owned trading subsidiary undertaking, Barnow Trading Limited, a company
registered in England and Wales (registered no 10300228). The principal activity of the company is the
provision of sports activities. The charity owns the entire issued share capital of 1 ordinary share of £1. A
summary of the results of the subsidiary is shown below. The results of the subsidiary are not
consolidated in these financial statements as the aggregate income of the group is under £1m.

7.	Analysis of expenditure on charitable activities
	Summary by fund type

		Unrestricted funds 2026	Total 2026	Total 2025
		£	£	£


Direct and support costs	368,566	368,566	372,680
Total 2025	372,680	372,680

Page 14

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

8.	Analysis of expenditure by activities

		Activities undertaken directly 2026	Support costs 2026	Total funds 2026	Total funds 2025
		£	£	£	£


Direct and support costs	362,696	5,870	368,566	372,680
Total 2025	365,801	6,879	372,680

Analysis of direct costs

	Direct costs 2026	Total funds 2026	Total funds 2025
	£	£	£


Staff costs	63,608	63,608	62,553
Travel and accomodation	16,778	16,778	26,134
Pitch hire	45,206	45,206	56,447
Coaching	63,377	63,377	51,584
Physiotherapy	38,629	38,629	35,194
Laundry	16,681	16,681	16,041
Adult tournament/ league entry fees	4,263	4,263	3,979
Other direct costs	41,802	41,802	34,605
Playing kit and equipment	38,240	38,240	42,890
Irrecoverable VAT	14,529	14,529	12,666
Charity project expenditure	-	-	13,715
Rugby equipment hire	436	436	-
Social events	149	149	1,469
Food and consumables	12,298	12,298	8,524
Outriders	6,700	6,700	-
	362,696	362,696	365,801
Total 2025	365,801	365,801

Page 15

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

8.Analysis of expenditure by activities (continued)

Analysis of support costs

	Support costs 2026	Total funds 2026	Total funds 2025
	£	£	£


Other support costs	508	508	-
Accountancy and independent examination	4,652	4,652	5,014
Bank charges	298	298	593
Sundry expenses	412	412	1,272
	5,870	5,870	6,879
Total 2025	6,879	6,879

9.	Independent examiner's remuneration
		2026	2025
		£	£

Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts

2,500

2,325

10.	Staff costs
		2026	2025
		£	£


Wages and salaries	63,608	62,553
	63,608	62,553

The average number of persons employed by the Charity during the year was as follows:
	2026	2025
	No.	No.


	Permanent staff	3	3

Page 16

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

10.Staff costs (continued)

No employee received remuneration amounting to more than £60,000 in either year.

11.	Trustees' remuneration and expenses
	During the year, no Trustees received any remuneration or other benefits (2025 - £NIL).

During the year ended 31 May 2026, no Trustee expenses have been incurred (2025 - £1,463 to 1 Trustee for end of season dinner and golf day costs).

12.	Fixed asset investments

		Trade investments
		£
	Cost or valuation
	At 31 May 2026	1
	Net book value
	At 31 May 2026	1
	At 31 May 2025	1

13.	Debtors
		2026	2025
		£	£


Due within one year
Trade debtors	7,000	9,380
Amounts owed by group undertakings	35,490	120
Prepayments and accrued income	1,107	-
	43,597	9,500

Page 17

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026


14.	Creditors: Amounts falling due within one year
		2026	2025
		£	£


Trade creditors	31,406	21,257
Amounts owed to group undertakings	20,187	32,316
Other taxation and social security	1,655	4,370
Accruals and deferred income	9,429	4,740
	62,677	62,683

15.	Financial instruments
		2026	2025
		£	£

	Financial assets
	Financial assets measured at fair value through income and expenditure	162,393	165,724

Financial assets measured at fair value through income and expenditure comprise cash at bank and in hand.

Page 18

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

16.

Statement of funds

Statement of funds - current year
	Balance at 1 June 2025 £	Income £	Expenditure £	Balance at 31 May 2026 £
Unrestricted funds

Reserves

112,542

399,338

(368,566)

143,314

Page 19

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

16.

Statement of funds (continued)

Statement of funds - prior year
	Balance at 1 June 2024 £	Income £	Expenditure £	Balance at 31 May 2025 £
Unrestricted funds

Reserves

96,313

388,908

(372,679)

112,542

17.

Summary of funds

		Summary of funds - current year
			Balance at 1 June 2025 £	Income £	Expenditure £	Balance at 31 May 2026 £

General funds

112,542

399,338

(368,566)

143,314

		Summary of funds - prior year
			Balance at 1 June 2024 £	Income £	Expenditure £	Balance at 31 May 2025 £

General funds

96,313

388,908

(372,679)

112,542

18.

Analysis of net assets between funds

Analysis of net assets between funds - current year
	Unrestricted funds 2026	Total funds 2026
	£	£

Trade investments	1	1
Current assets	205,990	205,990
Creditors due within one year	(62,677)	(62,677)
Total	143,314	143,314

Page 20

BARNES RUGBY FOOTBALL CLUB

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

18.Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year
	Unrestricted funds 2025	Total funds 2025
	£	£

Trade investments	1	1
Current assets	175,224	175,224
Creditors due within one year	(62,683)	(62,683)
Total	112,542	112,542

19.	Key management personnel and related party transactions

The key management personnel of the Charity comprise the Trustees ("Directors" for the purposes of the
Companies Act). Trustees received no remuneration. No trustees expenses were incurred during the
period (2025: £1,463).

Christy Pickering, the wife of Andrew Pickering, a Trustee was paid £4,285 (2025: £4,250) in her role as
Fixture and Administration Secretary.

During the period the charity received £300 in donations from its Trustees (2025: £150,000). No conditions were attached to these donations which required the Charity to alter the nature of any of the existing activities.

Page 21