ANNUAL REPORT 2020 CONTENTS

SECTION 1 GOVERNANCE 02 Highlights 06 Management 11 Digital FOSTER, DEVELOP, PROMULGATE, PROMOTE, 03 From the Chair Report 13 Match Officials GOVERN AND ADMINISTER THE GAME OF 04 Board of Directors 08 Subcommittees Anti Doping RUGBY LEAGUE THROUGHOUT THE WORLD SECTION 2 DEVELOPMENT 14 Membership Update 16 Confederations Report

SECTION 3 COMPETITIONS 21 RLWC2021 22 Regional Competitions

SECTION 4 FINANCE 24 Financial Report 25 International Rugby League Ltd Finance Statement 37 Rugby League International Federation Ltd Finance Statement ANNUAL REPORT | 2020

2020 HIGHLIGHTS FROM THE DIGITAL CHAIR TRANSFORMATION GREG BARCLAY LAUNCHED

Implementation of a This is my first official annual report as the independent Chair of International Rugby League, and it has been the strangest WADA year imaginable. From the outset I would like to thank the IRL members, our staff and my fellow Directors for their diligent 03 APPROVED work and support through these difficult times. SECTION 1 anti-doping and education system As we all know 2020 has thrown immense vital work that is the shape of the international challenges at the whole world and international calendar and the assessment of its potential Eight rugby league has been no exception. It is a commercial value. This work is essential for the SUBCOMMITTEES credit to the resilience and fortitude, the natural long-term health of international rugby league. formed to support attributes of the rugby league community, that we have seen such an amount of activity in the As we look forward to 2021, which will be a focus IRL’s effective least encouraging of circumstances and we have year for everyone involved in rugby league, we governance also witnessed how our members, their clubs can have real optimism for the international and countless individuals have supported their game. RLWC2021 has continued to plan and MATCH communities to get through the challenges. I adjust throughout the pandemic and is now pay tribute to them all. ready to provide a beacon moment for our sport. Competitions in all disciplines of rugby league OFFICIALS From the perspective of International Rugby are ready to re-launch in every member nation League, we have faced up to the various and we look forward to commenting upon and PATHWAYS challenges presented and dealt with them as marvelling at the on-field activities. effectively as possible. We quickly established DEVELOPED a Covid Committee to ensure that we had clear We have seen new members join IRL and several sight and a response to the major issues facing members upgrade their membership, all achieved FIRST both IRL and the members. as a result of great work by the national federations. Congratulations to them and thank you. Throughout the year we have continued to AFFILIATE conduct business as normally as possible. We At the start of the year, we welcomed Emma held our first ever virtual AGM, which was well Young and Troy Grant as IRL’s first ever MEMBERS attended by members who fully participated independent Directors and, towards the end of in the discussions. The Board and its sub- 2020, we said farewell to Nigel Wood as he left committees have continued to ensure that his position as CEO. He has given immense IN AFRICA international rugby league, IRL and its members service over many years to international rugby 18 FULL emerge as strong and as well prepared as league. We also welcomed Danny Kazandjian as possible. the international federation’s first ever secretary 14 AFFILIATE general. We wish them all well. 20 OBSERVERS During 2020 we have taken the opportunity to review our current global strategy and ensure I would like to thank the whole rugby league that it remains relevant and achievable. The community for their support during 2020 and Board has continued to review and consult on the wish everyone a successful 2021. 02 ANNUAL REPORT | 2020

INTERNATIONAL RUGBY LEAGUE (IRL) BOARD OF DIRECTORS

The Board has 12 Directors comprising:

• three independent Directors nominated Professional Leagues; (APRL), with one representing the ARLC by the Board; • three Directors nominated by the European and one nominated by New Zealand Rugby • one Director nominated by the Australian Rugby League (ERL), with one nominated League (NZRL), these persons being the Rugby League Commission (ARLC) and by the RFL, this person being ARLC and the NZRL nominees respectively one Director nominated by the Rugby the RFL nominee to the ERL board; to the APRLC Board; Football league (RFL), as the National • three Directors nominated by the • one Director nominated by the NZRL. Federations which operate the Major Asia Pacific Rugby League Confederation

05

SECTION 1

GREG GRAEME HON. PAUL RALPH REON BARCLAY THOMPSON TROY GRANT NICHOLSON RIMMER EDWARDS Chair Deputy Chair Deputy Chair Director Director Director (Independent) (ERL) (Independent) (ERL) (ERL) (NZRL)

EMMA GREG WAYNE SANDIS HON. PETER SIMON YOUNG PETERS PEARCE OAM TSAKA BEATTIE AC JOHNSON Independent Director Director Director Director Director Director (APRL) (ARLC) (APRL) (APRL) (RFL)

04 ANNUAL REPORT | 2020

MANAGEMENT REPORT

DANNY KAZANDJIAN 07 Secretary General SECTION 1 It was my great honour to become International Rugby League’s first secretary general in November. The new title ensures instant recognition for the post-holder in the international sporting community as the head of the administration, and is in keeping with IRL’s truly global direction of travel.

The organisation is committed to transforming The portal works side by side with the consumer- Laws of the game, history and heritage, first new member evaluated according to the itself into a high performance international facing website, both of which showcased the wheelchair and women and girls rugby league. new membership policy, whose aim is to see federation, one that is fully engaged with its bold, modern rebranding announced in late more stable, productive and organised national peers on the global sporting stage. 2019. For the first time, the IF website housed the I must express my thanks on behalf of IRL to all federations. The year began with an extension of IRL’s anti-doping pages, more of which subject is of the committed volunteers and experts who our observer status with the Global Association The reorganisation was first set out in our Global reported below. constitute those bodies. Each of them has been of International Sports Federations, a key part Transformation strategy document, launched in instrumental and their work is detailed a little of rugby league’s integration into world sports 2018, and is something that is essential for the later in this annual report. and we continue to work with GAISF and the IF to best serve its members’ – and the sport’s members to achieve critical recognition from – interests. I am pleased to report that, despite The organisation Our first ever Match Officials Manager, Stuart their national sports authorities, be they Olympic the privations of the pandemic, our work has is committed to Cummings, led the creation of an exciting new committees or sports ministries. maintained pace, with demonstrable progress three-tiered squad system, with the eight- in core areas such as membership relations, transforming itself into strong Elite Match Officials Squad and 16-strong Finally, I would like to echo the Chair’s anti-doping, regulatory frameworks, inclusivity, a high performance International Match Officials Squad close to recognition of Nigel Wood’s decades of service match officiating and the Laws. international federation capacity. They are supported by the polyglot to the international game and his undying belief Emerging Match Officials Panel, which will finally in its untapped potential. It is that potential that After several months in development, the IRL showcase the, until now, largely unreported everyone involved with IRL is now focussed on members portal launched in December. It will work that has been done by our confederation realizing and I look forward to working with evolve over time but its primary objective is to Part of our strategy to enhance our capacity is and national members in developing our future colleagues to push the game’s boundaries and assist our fifty plus members both in their day to use the rich resource that is the membership, officials. positive impact ever further. to day activities, through extensive resource which, collectively, is led by a deep pool of provision, and in their relationship with the IF talented and experienced people from around Despite the pandemic restricting our revenue and one another. In addition to fundamental the world. opportunities, through prudent management documents such as the articles of association we were still able to support our full members and the new operational rules, which were In addition to the Covid Committee detailed financially. The aspiration of the members published in November and are presented in by the Chair, the year saw us create an continues to inspire, with Nigeria and Ghana an inviting, customer-friendly format, the portal Audit and Risk Committee, Commercial both welcomed by the general assembly as our will provide members with a digital platform to Committee, Classifications Committee, Medical newest affiliate members. Libya saw in what manage match sanctioning and compliance. Subcommittee, and advisory groups for the was then a fairly normal year by becoming the 06 ANNUAL REPORT | 2020

INTERNATIONAL RUGBY LEAGUE (IRL) SUBCOMMITTEES

Effective governance and policy making is augmented by an appropriate subcommittee structure, with delegated responsibility to competent bodies, all of which are regulated by unique terms of reference. The IRL’s subcommittees and advisory groups are populated by a diverse blend of independent experts, IRL staff and membership personnel.

AUDIT & RISK COMMERCIAL CLASSIFICATIONS HISTORY AND LAWS ADVISORY MEDICAL SUB- COMMITTEE COMMITTEE COMMITTEE HERITAGE GROUP COMMITTEE ADVISORY GROUP 09 Chair: Reon Edwards (IRL) Chair: Greg Barclay (IRL) Chair: Victoria Myers Chair: Niel Wood (IRL) Chair: Stuart Cummings (IRL) Chair: Mick Molloy SECTION 1 Danny Kazandjian (IRL) Andrew Abdo (ARLC) (Independent) Tony Collins Michael Maguire (APRL) (Independent) Mark Martin (IRL) Troy Grant Tom Hignett (rugby league historian) Graham Annesley Nathan Gibbs (APRL) Emma Young (IRL) Graeme Thompson Dinesh Palipana Andrew Ferguson Ruan Sims (ARLC) Paul Bloomfield (ARLC) Secretary: Charlotte Monkman Emma Young (IRL) (independent medical experts) (Rugby League Project) Danny Kazandjian (IRL) Chris Brookes (RFL) Greg Peters (NZRL) Sandra Michele-Hickey Neil Ormiston Lyndsey Anfield Richard Lawrance (ERL) Ralph Rimmer (RFL) Keith Povah (APRL) (Record-Keepers Club) Dave Rotheram (RFL) Ed Middleton (ERL) Secretary: Charlotte Monkman Chris Godfrey Tas Baitieri (former Mackenzie Fane (ERL) Secretary: Richard Egan Scott Simon (ERL) international manager NRL) Secretary: Charlotte Monkman Secretary: Charlotte Monkman Danny Kazandjian (IRL)

Risk management practices The committee has an Any international federation Established to complete the The group will ultimately serve Set up to advise on a case- are a core good governance advisory and strategic remit is responsible for ensuring specific task of assessing as a forum for members to by-case basis (hence the responsibility. Director led, to manage the preparedness that the sport is as inclusive every international match ever propose Laws changes and to subcommittee appellation), ARC was constituted in the of IRL in all matters relating as possible. One of the played and agreeing which decide how those suggested Medsco’s initial task was to fourth quarter following the to its income generating growth areas in the sport’s would be formally recognised amendments are treated. create, for the first time in the creation of IRL’s inaugural risk commercial activity including participation is physical as Senior International Matches Its initial task is to produce game’s history, a minimum register and is indicative of a but not limited to global and disability rugby league, by IRL. the 2021 international Laws, medical standard for application high performance mindset competition sponsors and whose inaugural world cup for publication as early as across all international matches. The group has considered and cultural change for the partners, media rights, event is scheduled for England possible in 2021, well in Inherent in this standard is the over 2000 games and applied organisation. In addition to and competition titles and in November 2021. The advance of the world cup, identification and codification a criteria, narrowing the list to dealing with the exigencies marks, retail and merchandise, committee was created a task it commenced in of basic and mandatory pitch- just over 1600 games that have of the pandemic, ARC is and all online platforms as to design and implement October. side care and sport trauma been recommended to be responsible for streamlining part of a commercial vision. the sport’s first ever competencies and skills. Its recognised. IRL’s financial management, Its key task was to begin work classifications framework progress was hampered by discipline and reporting, on the creation of a multiyear, that minimises the impact of the pandemic but it expects has implemented effective commercially successful impairment and enables fair to complete the minimum checks and balances and international calendar. and equitable competition medical standard early in 2021. a proportionate regulatory for players in all forms of framework to ensure disability rugby league. stability.

08 ANNUAL REPORT | 2020

SUBCOMMITTEES DIGITAL (CONT.) In a significant step in modernising the association and furthering the commitment international federation, 2020 saw the launch to becoming a full member. The site enhances of the digital transformation that encompassed future commercial opportunities, providing fans digital asset management, a new consumer- a one-stop online destination for news, fixtures, facing website and member portal. results and all international rugby league content. It will host international rugby league DIGITAL ASSET match results dating back to 1908. MANAGEMENT MEMBER PORTAL The digital asset management stores and archives international rugby league data, imagery and The IRL member portal launched in December, footage. It provides resources for the marketing and is the final platform linking the digital of future events and preserves the legacy of past architecture together. The portal digitises and events. centralises administrative tasks, facilitates WOMEN & GIRLS WHEELCHAIR the match sanctioning process and annual RUGBY LEAGUE ADVISORY GROUP INTRL.SPORT membership audit. It also provide a range of ADVISORY GROUP resources to help members to govern the sport 11 in their country. The new consumer-facing site uses the .sport SECTION 1 Chair: Julia Lee Chair: Pippa Britton domain name in partnership with the Global (Independent) (Independent) Association of International Sports Federations Tahina Booth (APRL) Niel Wood (IRL) (GAISF), strengthening IRL’s ties with the Fiona Cerboneschi (ARLC) Keith Hogg (ERL) Sara Piper (IRL) Martin Meredith (APRL) Luisa Avaiki (NZRL) Laurent Dupuy (FFR13) Stuart Barrow (RFL) John McMullen (RFL and Tiziano Franchini (ERL) secretary) Secretary: So’oletaua Motuliki

The group ended the year with The primary task of the group significant momentum, having is to provide expert guidance reported its six strategic pillars and advice to the IRL Board on to, and received the support matters relating to wheelchair of, the IRL Board. Those pillars rugby league. comprise ensuring more women are in decision-making The advisory group has roles; increasing the profile of considered and reported on the women’s game; increasing issues relating to the suitable the number and quality of youngest age of eligibility for coaches and coaching in the players to participate in the female game; strengthening adult game and also considered female domestic competitions; the relevance of applying the developing national pathways tier structure for eligibility for female players; and which applies to the running increasing international female game to the wheelchair sport. playing opportunities.

10 ANNUAL REPORT | 2020

MATCH OFFICIALS

In August, the new Match Official Pathway and accompanying MATCH OFFICIAL PATHWAYS Categories Framework were disseminated to the members. 8 referees, selected by MOM, Max 3 per country The principle of the new system, ELITE devised by IRL Match Officials Manager Stuart Cummings, 16 referees, selected by is to develop and provide INTERNATIONAL MOM, Max 3 per country opportunities for a greater international spread of match 24 referees, selected by officials than currently exist. EMERGING APRL/ERL, Max 4 per This will be achieved by the country implementation of a squad 13 system, where selected officials L2MO: APRL/ERL deliver are mentored and centrally in region hub EDUCATION SECTION 1 evaluated by the IRL Match L1MO: APRL/ERL deliver Officials Manager (MOM). A within 12 months of membership centrally managed squad system COUNTRY RECEIVES is common to international OBSERVER MEMBERSHIP sports federations.

ANTI-DOPING

Committing to the fight against doping is Through the process, the IRL was able to a fundamental responsibility of all sports showcase its new public facing anti-doping organisations, and while IRL received the sections on its website, including educational endorsement of the World Anti-Doping Agency tools that are available to all participants. prior to its application to join GAISF, it had not Following the completion of CCQ, WADA also developed an integrated internal anti-doping endorsed the IRL’s new anti-doping rules, which system. As part of its transformation into a high will be implemented on 1 January 2021. performance IF, in late 2019 IRL concluded a 10-month tendering process and appointed its first anti-doping department, led by Professor Nenad Dikic, who has a wealth of experience in IF anti-doping matters.

As a GAISF-recognised IF, and thereby a member of sport’s international community, one of IRL’s responsibilities in 2020 was to complete WADA’s Code Compliance Questionnaire, a comprehensive technical examination of an organisation’s anti-doping capability. Over the course of several months IRL and WADA staff collaborated on the CCQ, including the creation Grant Atkins, appointed Match Official of of corrective action measures where necessary, with compliance achieved mid-year. 12 IRL's Elite Match Official Squad. Image: NRL Images. ANNUAL REPORT | 2020

FULL MEMBERS MEMBERSHIP

PAPUA NEW JAMAICA ITALY WALES GUINEA UPDATE

AUSTRALIA SAMOA RUSSIA LEBANON In July 2018 the Board adopted the findings of the ‘core strategy’ review, one of whose initiatives was to “clarify the process for recommendation COOK ENGLAND SCOTLAND SOUTH of new Members with attention to their strategic ISLANDS AFRICA significance i.e. quality over quantity.” With the popularity of the sport increasing – more members FIJI FRANCE SERBIA join the IRL annually - the federation’s membership policy must always instil high standards and, through its provisions, help generate national NEW federations of increasing capacity rather than just IRELAND UKRAINE ZEALAND enforcing a regulatory regime.

What constitutes “quality” is subjective, but well AFFILIATE governed, financially prudent, operationally proficient, self-sufficient members running well 15 administered competitions will augment the CZECH BRAZIL NETHERLANDS GHANA REPUBLIC sport’s credibility and strength, while poorly SECTION 2 organised and governed members risk draining precious resources and undermining its reputation. CANADA GERMANY NORWAY NIGERIA The policy adopted in June 2019 tries to answer the question, “what does good look like?” while respecting proportionality. USA GREECE SPAIN In 2020 the first changes to the membership register under the new policy regime occurred, with CHILE MALTA TURKEY Libya admitted as an observer member and Ghana and Nigeria progressing to affiliate membership. Both West African nations undertook substantive organisational restructuring to adhere to the OBSERVER new policy over a six-month period, and are more robust as a result.

COLOMBIA BELGIUM LATVIA DR CONGO In January the Global Association of International Sports Federations (GAISF), the umbrella group for BOSNIA- Olympic and non-Olympic sports, extended IRL’s TRINIDAD & POLAND ETHIOPIA TOBAGO HERZEGOVINA observer membership until 2022. Full membership paves the way for IOC recognition, which represents new opportunities for accessing support at the SOLOMON DENMARK SWEDEN LIBYA ISLANDS local level, support that can be so essential in the integration of any sport in its national landscape. Twenty five IRL members and applicants have GEORGIA BURUNDI VANUATU MOROCCO national sports authority recognition while several other members have applied.

ALBANIA HUNGARY CAMEROON PALESTINE

REGIONAL MIDDLE EAST AMERICAS ASIA PACIFIC EUROPE KEY AFRICA 14 ANNUAL REPORT | 2020

AMERICAS ASIA PACIFIC RUGBY LEAGUE RUGBY LEAGUE

In 2020 the Americas members faced numerous on field challenges throughout the The year 2020 was one of many challenges for the global rugby league family and this year, however, the organisations managed to remain relevant and, in some areas, was no exception for the Asia Pacific Rugby League Confederation (APRLC), despite even recorded improvements to their operations. many nations in Australasia succeeding in limiting the impact of the pandemic.

The Covid-19 pandemic severely disrupted Limited activity occurred in Latin America Due to Covid-19 travel and mass gathering Finally, in changes to the APRL board, outgoing activities throughout all the nations and throughout 2020 due to widespread COVID restrictions, APRL wase ultimately forced to Australian director Todd Greenberg was replaced continues to have a debilitating effect on outbreaks and some countries such as Argentina cancel all Oceania Cup matches in 2020 (see by the Honourable Peter Beattie as the Australian every aspect of the game. Domestic club and Uruguay completely shut their borders. Competitions section for details). Rugby League Commission’s representative to championships in each country usually run Brazil, which was admitted to the Women’s APRL. As a former Premier of Queensland and during the summer months and each country Rugby League World Cup for 2021 was one of Another major challenge in the region was the former chair of the Australian Rugby League saw lockdown measures preventing the majority very few countries in the area that kept borders expulsion of Tonga National Rugby League Commission, Peter brings a wealth of corporate of play. There was some on field joy though as open with minimal incoming restrictions and (TNRL) as a member of IRL, a matter that remains and government experience to the board. the USA saw a few friendly games played, Canada this did allow them to receive some substantial 17 outstanding. Following TNRL’s decision to refer executed their East vs West Allstars game in development work in rural areas unhindered the matter to the Court of Arbitration for Sport SECTION 2 January and Jamaica got past the halfway point by the pandemic. Brazil also staged their first (CAS), all parties are awaiting a determination in both their Collegiate Championship and U14 national camp in preparation for the world cup from CAS which has been deferred twice and is and U16 High school competitions before play in December 2020, with more than 80 people now expected in March 2021. was halted. gathering under Covid-safe protocols. Elsewhere, the only regular place for rugby league activity In more positive membership news, APRL Reports of small-scale rugby league activities in Latin America in 2020 was in the Samaland continues to grow. The confederation continue to come out of countries such as region in the north of Colombia. recommended a new observer member in Mexico and Nicaragua. 2020, Philippines National Rugby League, while The pandemic has created uncertainty and a Japan’s membership application is close to The region adopted the IRL roadmap towards backlog of activity around events such as the being finalised. forming an independent confederation with Americas Championship, Americas Nines and representatives from six countries forming the the Latin American Championship, however APRL invested significant time and resources Americas Steering Committee. The members the pause did allow for clearer discussions on into improving operations and strategic planning of the committee are Bob Jowet (Canada), Billy the hosting of the latter so that it becomes in 2020 and also commenced two major work Nielson (USA), Zach Grundy (Brazil), Juan David recognised as an IRL event and becomes part areas. Firstly, a greater focus on women’s Espinal (Colombia), Rod Millar (Chile), and Adrian of a pipeline so that fans and players can follow rugby league through the commencement of Hall (Jamaica). a sensible progression from their regional a mapping process with all member nations showpiece to future world cups. and the establishment of a women’s advisory Finally, despite Covid, coach and match official council. Secondly, a greater focus on the growth education activities continued throughout the and development of APRL’s digital and social region utilizing virtual platforms. platforms, resulting in a three-fold increase in followers during the 2020/2021 off-season. Both these emphases will continue into 2021 and stand the confederation in good stead to become more agile and diverse.

Another ongoing piece of work within APRL is reforming its constitution to enable the growth of the organisation and allow new, independent directors with a wide range of commercial and New Zealand Ferns v Samoa strategic expertise to join the board. This will invitational, Auckland 2020. bring APRL into line with IRL and the ERL, who Image: Asia Pacific Rugby Jamaica Intercollegiate Championship, have benefitted from greater board diversity League. 2020. Image: Jamiaca Rugby League. over the past few years.

16 ANNUAL REPORT | 2020

EUROPEAN MIDDLE EAST AFRICA RUGBY LEAGUE RUGBY LEAGUE

The Covid-19 virus did not bypass Europe, with the pandemic impacting all The MEA Region has shown substantial growth despite the pandemic and began European countries. implementing the roadmap to forming an independent confederation.

The pandemic and lockdown interrupted Europe was able to say that it was the only The MEA Steering Committee was appointed for professional and community competitions continent to stage an official international match the next 12 months with representatives from accross Europe, where the professional leagues, in 2020, with the annual Griffin Cup played the two full members, Dr Frans Erasmus (South Super League (England and France) and Elite between Netherlands and Germany, despite Africa) and Nayef Abi Said (Lebanon), plus 1 (France) were suspended, as were flourishing the pandemic forcing three venue changes. elected members Yamina Abdeselem (Morocco) national leagues such as in Greece, where a Nederlandse Rugby Leage Bond and Nationaler and Carol Manga (Cameroon). This quartet is record number of games had been played. Rugby League Deutschland made a huge effort chaired by the MEA Regional Director. to play this match and preserve the continuity In the first part of 2020 there was no opportunity of international rugby league in Europe and the MEA nations are expressing a growing desire for professional or community games to be wider world. for more input in the future of the game 19 organised accross Europe. Thanks to pandemic which demonstrates their growing capacity prevention measures in the second half of The pandemic also prevented the the European and confidence. The region welcomed its first SECTION 1 2020, the professional leagues returned and Rugby League AGM and Congress, scheduled affiliate members with Ghana and Nigeria voted competitions in countries such as Ireland, Czech for September 2020 in Italy, from taking place in at the IRL AGM on 25 November. As part of Republic, Poland, Serbia and Ukraine were in person, but the Congress was successfully the membership process Ghana and Cameroon successfully organised. organised online, and we can say that the underwent governance reforms, adopting new pandemic conditions led to greater interaction constitutions with emphasis on their members The success of Polska Rugby XIII, an observer of members and a significant use of online obtaining local sports law recognition, which will member, bears emphasising: the association communication platforms and improved work further stabilise their wider organisations. managed to organise a competition with four and interaction between the European Rugby clubs for the first time in Polish rugby league League and its members. Seven nations - Burundi, Cameroon, DR history, which was a very positive step forward. Congo, Ghana, Morocco, Nigeria, Sierra Leone - Turkey also played a winter-spring season, completed their post-Level 1 course professional managing to complete their 2019/2020 season development tasks. Further technical L1 coaching with first ever U18 domestic competition grand education was completed online. final. Looking ahead to the world cup, Lebanon appointed Michael Cheika to lead a team that will include a record number of local players. COVID cut short championships in many nations, with Lebanon and Ghana halting after one round, although Cameroon rebounded and managed to complete their championship in three categories: men, women and youth.

Ghana demonstrated the type of innovation that permeates this exciting region, running online virtual games to keep fans involved. They also Ghana women's programme established a five-team women’s programme, continued to thrive in 2020. Image: Ghana Rugby League. and using dynamic media techniques to lift the Nadezhda Andreyevna Shkol’Naya breaks visibility of women’s rugby league in West Africa. through in the Kharkov region U10 championship, Ukraine. Image: Ukraine Rugby League.

3. 1018 ANNUAL REPORT | 2020

COMPETITIONS RUGBY LEAGUE UPDATE WORLD CUP

What would have been a record setting year for international competitions was wiped away The vision of the biggest and best Rugby The programme has delivered truly by the pandemic. Following the Board’s adoption of the provisional calendar in November League World Cup in history delivered by transformational projects and during the 2018, an unprecedented four regional competitions, all running concurrently, plus the a trailblazing tournament involving – for pandemic has offered so much joy and hope to returning Ashes series, had been scheduled, demonstrating the enormous appetite for the first time – the men’s, women’s and grassroot sport and local communities across the country. international football represented by the IRL’s growing membership. Following the enforced wheelchair tournaments has remained changes, the IRL has maintained its focus on producing a coherent, commercially successful, undiminished despite facing one of the The emphasis on the rugby league family was long term international calendar that is supported by every regional and national member. most challenging years in the peacetime further demonstrated during the ticket launch history of sport. in September when the core fans were given priority access for tickets to the 61 matches so that they could book their place in history. RLWC2021 began the year with the iconic tournament draw which was held at Expectations were exceeded massively across Buckingham Palace – an event, screened by five sales phases - which included the first ever the host broadcaster BBC which also delivered ticket ballot in the sport - which is testament to 21 the important message that the Rugby League the accessibility and affordability for core fans World Cup 2021 would have a clear and positive and new fans so they will be able to experience – SECTION 2 social impact. and hopefully build a lifetime relationship – with

international rugby league. Through partnerships with Movember, Rugby League Cares and Mental Heath UK, RLWC2021 RLWC2021 also not only delivered the greatest helped tackle the issues of mental health and value for money in its ticket strategy but will also resilience – never more important than in the reward the frontline NHS heroes by providing unprecedented year that was 2020. 20,021 free tickets as a mark of gratitude for their Despite the challenges there was positive priceless work during the Covid-19 pandemic.

commercial impact too, with several new Hospitality, merchandise and squad trips, partners and suppliers joining ranks, which including for international fans, with general saw Cazoo, the UK’s leading online car retailer, admission tickets going on sale via different announced as RLWC2021’s Principal Partner – a stages later in the year, including the successful great message of confidence in a testing year. launch of the first ever public ticket ballot in At the same time, there has been significant tournament history. investment in facilities to allow the game to grow with the delivery of 154 projects worth With a year to go – October 23, 2020 – world £12m being funded through the CreatedBy renowned poet Tony Walsh delivered his iconic Capital Grants programme. poem, capturing the essence of the tournament – The Power of Together with the defining line: A global game with a local aim.

RLWC2021 Draw, Buckingham In 2020 the only official international Palace, 2020. Image: RLWC2021. match contested was the Griffin Cup, with Netherlands defeating Germnay 20 - 18. Image: Netherlands Rugby League. ANNUAL REPORT | 2020

AMERICAS OCEANIA CUP CHAMPIONSHIP

The 2020 Americas Championship, which was All three countries also continued their behind- The Covid-19 pandemic created huge challenges residents of both Australian and New Zealand, as slated to be hosted in Kingston, was postponed the-scenes preparation for their respective for planned mid-season and end-of-year Oceania well as strict biosecurity ‘bubble’ arrangements to September 2021 in Jacksonville, USA. The national teams to take part in RLWC 2021. At this Cup fixtures in 2020. The APRL executive, along for NRL players, impacting their ability to travel competing nations are provisionally USA, stage, Medellin in Colombia is pencilled in to with the tournament delivery partner Duco and play outside of those. Canada, Chile, and Jamaica. On a positive front, host the next Latin American Championship. Events, worked hard throughout the year to both USA and Jamaica started senior women’s explore and amend fixture scenarios in an While the cancellation of Oceania Cup matches programs in 2020 and plans are well under way ever-changing landscape of travel and mass was extremely disappointing, most APRLC for international clashes plus domestic games. gathering restrictions. nations were able to fulfill their domestic competitions with relatively limited disruption APRL was ultimately forced to cancel all Oceania due to the low COVID case numbers in the Cup matches in 2020. This began in March with region. New Zealand also hosted two women’s the postponement of the mid-season fixtures, invitational international matches – New Zealand and continued in September with the difficult v Samoa invitational and Tonga Invitational v decision to cancel the end-of-season fixtures Niue Invitational. EUROPEAN due to ongoing uncertainty about whether they would be able to take place Planning for 2021 Oceania Cup matches began in 23 CHAMPIONSHIP late 2020. Factors that will determine what shape Circumstances particular to Australasia that those fixtures take include international travel SECTION 3 proved challenging included international and restrictions and whether biosecurity bubbles The pandemic ravaged all Europe’s official in order to give the selected players a chance to Australian interstate border closures, including need to be re-introduced for NRL players. competitions. European Championships A, B, play in 2021. an effective ban on international travel for C and D, and the Rugby League U19 European Championship, could not go ahead. The ERL It was not possible to move the senior European maintained constant communication with Championship to 2021 because of the Rugby members and determined that priorities were League World Cup, but it is planned that this will player welfare and safety of all persons involved return in 2022, with a refreshed format, and will in a competition, therefore, and due to travel be underpinned by the lower tier competitions restrictions, it was decided to move the bulk as usual, giving fans of the game accross Europe of the competitions to 2021, with the Rugby plenty of opportunities to see internationals League U19 European Championship becoming being played in 2022. the Rugby League U20 European Championship

MEA CHAMPIONSHIP

The MEA Championship 2020 was scheduled to Plans for the tournament’s development include be hosted in South Africa with the hosts set to be investigating the possibility of expanding it to joined by world cup participants Lebanon and six-teams, with the pool of aspiring regional the 2019 MEA Championship finalists, Nigeria nations growing each year. Currently, four and Morocco. During 2020 a consultation with nations are eligible to play, as either full or the participating members was held to review affiliate members, but Cameroon and Morocco the possibility of the tournament going ahead – which were given a dispensation to enter the and a decision was taken to postpone the event tournament as observer members in 2019 – are to 2021 with South Africa once again the host. expected to achieve affiliate level in 2021.

ANNUAL REPORT | 2020

FINANCE

The sport’s modern international federation was historically operated through an Australian-based company. However, from July 2016 the federation carried on its operations through twin companies, as a second company was opened, located in the United Kingdom. The purpose of this was in line with a long-term strategy to relocate operations to the UK for taxation advantages, based on the recommendation of professional advisers.

Once the Rugby League World Cup of 2017 The main income event consisted of the staging had taken place, the process began of moving of Rugby League World Cup Nines. business operations from Australia to the UK. In November 2019 the UK-based company was The principal categories of expenditure are the INTERNATIONAL RUGBY LEAGUE LIMITED re-named International Rugby League Limited. costs of the IRL management team, travelling Today, the vast majority of financial transactions costs, grants payable to member nations and (A COMPANY LIMITED BY GUARANTEE) are processed and accounted for in the UK- the costs of digital development. based company. 25 There was also a one-off event in 2019 relating to SECTION 4 FINANCIAL ACCOUNTS the IRL’s share of the costs incurred in staging the Oceania Cup and Great Britain Rugby League This finance report contains the full sets of Lions tour. These came to £204k. This means accounts for both the UK and Australian that, in total, the financial loss for the year was UNAUDITED companies. £1.12 million. DIRECTORS’ REPORT AND FINANCIAL STATEMENTS In the case of International Rugby League The company’s balance sheet shows that it has FOR THE YEAR ENDED 31 DECEMBER 2019 Limited – UK company – these are the accounts relied on financing from its Australian sister for the year ended 31st December 2019. These company (out of the profits from previous World have been independently reviewed by our Cups) and also on advances received on its 2021 professional advisers, Haysmacintyre. World Cup fees. Following the staging of the 2021 In the case of Rugby League International event, it is anticipated that the profits from the Federation Ltd – Australia company – these are competition will result in the company having a the accounts for the year ended 31st October healthy, positive balance sheet going forward. 2019. These have been audited by Ernst & Young. Both sets of figures were presented in draft and RUGBY LEAGUE highlighted format at the 2020 Annual General INTERNATIONAL Meeting. FEDERATION LIMITED – AUSTRALIAN COMPANY INTERNATIONAL RUGBY LEAGUE LIMITED – UK In the financial year ended 31st October 2019, COMPANY the company had A$987k of income and A$1.004 million of costs. This produced an operating The overwhelming majority of income over any loss of A$17k, which after tax adjustments was four-year financial cycle is generated from the reduced to A$12k. staging of the Rugby League World Cup. Given that no World Cup has taken place since the The income for the year came from legacy UK Company scaled up its operations, it has earnings around the 2017 World Cup. Most of historically had modest income levels compared this income was distributed by way of grants to to its operating costs. the full members.

In the financial year ended 31st December The company’s balance sheet shows that it has 2019, the company had £252k of income and A$3.27m of net assets. Approximately half of this £1.2million of costs. This produced an operating it has advanced as financial support to its UK loss of £911k. sister company. ANNUAL REPORT | 2020

COMPANY INFORMATION DIRECTORS’ REPORT

DIRECTORS P D Beattie (appointed 25 May 2020) The directors present their report and the The directors are responsible for keeping R Edwards financial statements for the year ended 31 adequate accounting records that are sufficient P G Nicholson (appointed 2 May 2019) December 2019. to show and explain the Company’s transactions and disclose with reasonable accuracy at any G Peters DIRECTORS’ RESPONSIBILITIES STATEMENT time the financial position of the Company and RW J Rimmer to enable them to ensure that the financial S H Johnson (appointed 2 March 2020) The directors are responsible for preparing the statements comply with the Companies Act W J Pearce (appointed 24 January 2020) Directors’ Report and the financial statements in 2006. They are also responsible for safeguarding G N Thompson accordance with applicable law and regulations. the assets of the Company and hence for S D Tsaka (appointed 5 October 2019) taking reasonable steps for the prevention and 27 Company law requires the directors to prepare detection of fraud and other irregularities. E J Young (appointed 21 January 2020) financial statements for each financial year. SECTION 4 TW Grant (appointed 21 January 2020) DIRECTORS G J Barclay (appointed 22 January 2020) Under that law the directors have elected to prepare the financial statements in accordance The directors who served during the year were: with applicable law and United Kingdom COMPANY MR Martin P D Beattie (resigned 18 October 2019, Accounting Standards (United Kingdom SECRETARY reappointed 25 May 2020) Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The CM Carlson (resigned 31 March 2019) Financial Reporting Standard applicable in the R Edwards REGISTERED 10274920 UK and Republic of Ireland’. Under company T Greenberg (resigned 25 May 2020) NUMBER law the directors must not approve the financial P G Nicholson (appointed 2 May 2019) statements unless they are satisfied that they G Peters give a true and fair view of the state of affairs RW J Rimmer REGISTERED OFFICE 55 King Street of the Company and of the profit or loss of the T F Su’a (resigned 31 March 2019) Manchester Company for that period. G N Thompson M2 4LQ In preparing these financial statements, the S D Tsaka (appointed 5 October 2019) directors are required to: Small companies note • select suitable accounting policies for the Company’s financial statements and then In preparing this report, the directors have taken apply them consistently; advantage of the small companies exemptions • make judgments and accounting provided by section 415A of the Companies Act estimates that are reasonable and 2006. prudent; • prepare the financial statements on the This report was approved by the board on 24 going concern basis unless it is February 2021 and signed on its behalf. inappropriate to presume that the Company will continue in business.

G J Barclay Director

26 ANNUAL REPORT | 2020

STATEMENT OF COMPREHENSIVE INCOME FOR THE BALANCE SHEET YEAR ENDED 31 DECEMBER 2019 AS AT 31 DECEMBER 2019

2019 2018 Note 2019 2018 £ £ £ £ Fixed assets Turnover 251,849 406,666 Tangible assets 4 1,579 766 Administrative expenses (1,163,092) (427,206) Investments 5 17 - 29

Operating loss (911,243) (20,540) 1,596 766 SECTION 4 Amounts written off GB Oceania debtor (204,390) - Current assets

Debtors: amounts falling due within one year 6 750,331 432,809

Loss before tax (1,115,633) (20,540) Cash at bank and in hand 7 1,491,517 66,833 Tax on loss - - 2,241,848 499,642 Loss for the financial year (1,115,633) (20,540) Creditors: amounts falling due within one year 8 (1,795,017) (520,948) Net current assets/(liabilities) 446,831 (21,306)

There was no other comprehensive income for 2019 (2018: £nil). Total assets less current liabilities 448,427 (20,540) The notes on pages 6 to 12 form part of these financial statements. Creditors: amounts falling due after more than one year 9 (1,584,600) -

Net liabilities (1,136,173) (20,540)

Capital and reserves Profit and loss account (1,136,173) (20,540)

(1,136,173) (20,540)

28 ANNUAL REPORT | 2020

BALANCE SHEET (CONTINUED) NOTES TO THE FINANCIAL STATEMENTS FOR THE AS AT 31 DECEMBER 2019 YEAR ENDED 31 DECEMBER 2019

The directors consider that the Company is 1. General information entitled to exemption from audit under section 477 of the Companies Act 2006 and members International Rugby League Limited is a along with the balance of the hosting have not required the Company to obtain an private company incorporated in England rights income and any other profits audit for the year in question in accordance with and Wales (registration number 10274920) generated by the tournament. section 476 of the Companies Act 2006. under the Companies Act. It is a company limited by guarantee. The address of the Given the ongoing impact of the The directors acknowledge their responsibilities registered office is 55 King Street, Covid-19 pandemic, there is no for complying with the requirements of the Manchester, United Kingdom, M2 4LQ. guarantee that the Rugby League Companies Act 2006 with respect to accounting World Cup will take place and the records and the preparation of financial 2. Accounting policies company is seeking a commitment statements. from the British Government to 2.1 Basis of preparation of financial underwrite the value of the hosting The financial statements have been prepared statements rights. Failure of the underwriting in accordance with the provisions applicable being obtained would mean that the to companies subject to the small companies The financial statements have been company would be unable to continue regime and in accordance with the provisions of prepared under the historical cost as a going concern. However, the FRS 102 Section 1A - small entities. convention unless otherwise directors remain confident that this 31 specified within these accounting will not be the case. The financial statements were approved and policies and in accordance with SECTION 4 authorised for issue by the board and were Section 1A of Financial Reporting 2.3 Foreign currency translation signed on its behalf on 24 February 2021. Standard 102, the Financial Reporting Standard applicable in the UK and the Functional and presentation Republic of Ireland and the Companies currency Act 2006. The Company’s functional and The following principal accounting presentational currency is GBP. policies have been applied: G J Barclay Transactions and balances Director 2.2 Going concern Foreign currency transactions are Although the company has net translated into the functional currency liabilities as at the balance sheet using the spot exchange rates at the The notes on pages 6 to 12 form part of these date, it is supported by loans from its dates of the transactions. financial statements. sister company incorporated in Australia, Rugby League International At each period end foreign currency Federation Limited and by advances monetary items are translated using it has received on the hosting rights for the closing rate. Non­monetary items Rugby League World Cup 2021, which measured at historical cost are have been disclosed in the financial translated using the exchange rate at statements as deferred income falling the date of the transaction and non- due after more than one year. monetary items measured at fair value are measured using the exchange rate The directors have prepared the when fair value was determined. accounts using the going concern concept on the basis that the Rugby Foreign exchange gains and losses League Cup World Cup is staged in resulting from the settlement of October and November 2021. The transactions and from the translation revenues received from this at period-end exchange rates of tournament will allow it to repay its monetary assets and liabilities loans to its sister company. Once this denominated in foreign currencies are event has taken place the deferred recognised in profit or loss except income will be accounted for in the when deferred in other comprehensive statement of comprehensive income, income as qualifying cash flow hedges.

30 ANNUAL REPORT | 2020

2. Accounting policies (continued)

All other foreign exchange gains Depreciation is charged so as to 2.7 Associates and joint ventures and losses are presented in the allocate the cost of assets less their Statement of Comprehensive Income residual value over their estimated Associates and Joint Ventures are held within administrative expenses. useful lives, using the straight-line at cost less impairment. method. 2.4 Revenue 2.8 Debtors

Revenue is recognised to the extent Depreciation is provided on the Short term debtors are measured at that it is probable that the economic following basis: transaction price, less any impairment. benefits will flow to the Company and Loans receivable are measured initially the revenue can be reliably measured. Fixtures and fittings - 20% at fair value, net of transaction costs, Revenue is measured as the fair value Computer equipment - 33% and are measured subsequently at of the consideration received or amortised cost using the effective receivable, excluding discounts, The assets' residual values, useful lives interest method, less any impairment. rebates, value added tax and other and depreciation methods are sales taxes. The following criteria must reviewed, and adjusted prospectively 2.9 Cash and cash equivalents 33 also be met before revenue is if appropriate, or if there is an indication recognised: of a significant change since the last Cash is represented by cash in SECTION 4 reporting date. hand and deposits with financial Rendering of services institutions repayable without penalty Gains and losses on disposals are on notice of not more than 24 hours. Revenue from a contract to provide determined by comparing the Cash equivalents are highly liquid services is recognised in the period in proceeds with the carrying amount investments that mature in no more which the services are provided in and are recognised in profit or loss. than three months from the date of accordance with the stage of acquisition and that are readily completion of the contract when all of 2.6 Valuation of investments convertible to known amounts of cash the following conditions are satisfied: with insignificant risk of change in Investments in subsidiaries are value. • the amount of revenue can be measured at cost less accumulated measured reliably; impairment. 2.10 Creditors • it is probable that the Company will receive the consideration due Investments in unlisted Company Short term creditors are measured at under the contract; shares, whose market value can be the transaction price. Other financial • the stage of completion of the reliably determined, are remeasured to liabilities, including bank loans, are contract at the end of the reporting market value at each balance sheet measured initially at fair value, period can be measured reliably; and date. Gains and losses on net of transaction costs, and are • the costs incurred and the costs to remeasurement are recognised in the measured subsequently at amortised complete the contract can be Statement of Comprehensive Income cost using the effective interest measured reliably. for the period. Where market value method. cannot be reliably determined, such 2.5 Tangible fixed assets investments are stated at historic cost 3. Employees less impairment. Tangible fixed assets under the The average monthly number of employees, cost model are stated at historical Investments in listed company shares including directors, during the year was 2 cost less accumulated depreciation are remeasured to market value at (2018 - 2). and any accumulated impairment each Balance Sheet date. Gains and losses. Historical cost includes losses on remeasurement are expenditure that is directly attributable recognised in profit or loss for the to bringing the asset to the location period. and condition necessary for it to be capable of operating in the manner intended by management.

32 ANNUAL REPORT | 2020

4. Tangible fixed assets 6. Debtors

Fixtures and Computer 2019 2018 fittings equipment Total £ £ £ £ £ Trade debtors 375,866 170,017 Cost or valuation Amounts owed by associated companies 306,786 - At 1 January 2019 - 919 919 Other debtors 21,446 18,918 Additions 591 600 1,191 Prepayments and accrued income 46,233 243,874

At 31 December 2019 591 1,519 2,110 750,331 432,809

Depreciation At 1 January 2019 - 153 153 In May 2019 the company acquired a one-third investment in GB Oceania Limited, a Charge for the year on owned assets 39 339 378 company incorporated in New Zealand. The principal activity of this company to date has been the staging of the Oceania Cup rugby league tournament between June and At 31 December 2019 39 492 531 November 2019. 35

Net book value International Rugby League Limited has advanced monies to support the operating costs SECTION 4 At 31 December 2019 552 1,027 1,579 of GB Oceania Limited and has written down these advances by £204,390 in respect of the losses incurred by GB Oceania Limited, as disclosed in its accounts for the period from incorporation to 30 November 2020. At 31 December 2018 - 766 766 As at 31 December 2019 International Rugby League was owed £306,786 by GB Oceania Limited.

5. Fixed asset investments 7. Cash and cash equivalents Investment in joint ventures 2019 2018 £ £ £

Cost or valuation Cash at bank and in hand 1,491,517 66,833 Additions 17 At 31 December 2019 1,491,517 66,833 17

8. Creditors: Amounts falling due within one year

Investments in associates comprise one third of the share capital of GB Oceania Ltd, a company limited by shares and registered in New Zealand. 2019 2018 £ £

Other taxation and social security 5,614 - Other creditors 1,701,120 500,847 Accruals and deferred income 88,283 20,101

1,795,017 520,948

34 ANNUAL REPORT | 2020

9. Creditors: Amounts falling due after more than one year

2019 2018 £ £

Accruals and deferred income 1,584,600 -

1,584,600 -

10. Company status RUGBY LEAGUE INTERNATIONAL The company is a private company limited by Australian Rugby League Commission FEDERATION LIMITED guarantee and consequently does not have share capital. Each of the members is liable to International Rugby League Limited made 37 contribute an amount not exceeding £1 towards sales of £234,719 (2018: £36,079) in the year the assets of the company in the event of to Australian Rugby League Commission, SECTION 4 liquidation. which owed £106,540 (2018: £34,208) to International Rugby League Limited at the 11. Related party transactions year end. This figure is included in 'Trade FINANCIAL REPORT debtors' in note 6. Australian Rugby League FOR THE YEAR ENDED 31 OCTOBER 2019 The Company entered into the following Commission and International Rugby related party transactions in the year: League Limited share a common director.

RLIF Australia New Zealand Rugby League

During the year, £nil (2018: £245,886) was International Rugby League Limited made recharged from International Rugby sales of £nil (2018: £12,278) in the year to New League Limited to RUF Australia. At the Zealand Rugby League, which owed £300 year-end, International Rugby League (2018: £300) to International Rugby League Limited owed RUF Australia £1,449,237 Limited at the year end. This figure is consisting of £1,695,123 shown in 'Other included in 'Trade debtors' in note 6. New creditors' in note 8 less £245,886 shown Zealand Rugby League and International in 'Trade debtors' in note 6 (2018: £368,161, Rugby League Limited share a common consisting of £500,000 shown in 'Other director. creditors' less £131,839 included in 'Trade debtors'). RUF Australia and International Rugby League World Cup 2021 Limited Rugby League Limited share common directors. International Rugby League Limited owed £1,584,000 to Rugby League World Cup Rugby Football League 2021 Limited at the year end. The former CEO of International Rugby League Limited International Rugby League Limited made is a director of Rugby League World Cup sales of £nil (2018: £112,091) to Rugby Football 2021. League in the year. Rugby Football League and International Rugby League Limited share a common director.

36 ANNUAL REPORT | 2020

DIRECTORS’ REPORT

The Board of Directors of Rugby League International Federation Limited (“RLIF”) has pleasure in submitting its report for the year ended 31 October 2019.

DIRECTORS DIRECTORS’ MEETINGS

The names and details of the company’s The number of meetings of Directors (including Peter Beattie (appointed 9 November 2018) Directors in office during the year and until the meetings of committees of Directors) held date of this report are as follows. Directors were Mr Beattie is the currently a member of the during the year and the number of meetings in office for this entire period unless otherwise Australian Rugby League Commission. attended by each director were as follows: stated. Ralph Rimmer (appointed 9 November 2018) Directors Directors’ No. of Meetings John Grant (appointed Chairman 25 February Mr Rimmer is the Chief Executive Officer of the Meetings Held during Direc- 2018, retired 10 November 2018) Rugby Football League Limited. He became a Attended tor’s Year of Office 39 Mr Grant is the former Chairman of the Australian Director of RLEF Ltd on 12 August 2019. John Grant Rugby League Commission Limited and retired 1 1 (appointed Chair 25 Feb 2018, retired 10 Nov 2018) SECTION 4 from this position on 24 February 2018. He retired Paul Nicholson (appointed 9 November 2018) as a Director of RLIF on 10 November 2018. Jonathan Bishop Mr Nicholson is a Director of RLEF Limited. 1 1 (retired 10 Nov 2018) Jonathan Bishop (retired 10 November 2018) Greg Barclay (appointed 1 February 2020) Tagaloa Faafouina Su'a 4 5 Mr Bishop is a former Director of the New (retired 9 Jun 2019) Mr Barclay is a Director of International Cricket Zealand Rugby League. Council LLZ Todd Greenberg 8 8 (retired 20 Apr 2020) Tagaloa Faafouina Su'a (retired 9 June 2019) Troy Grant (appointed 1 February 2020) Graeme Thompson Mr Su’a stepped down as the President of the 7 8 Mr Grant is a Director of Perspective Advisory (appointed Chair 10 Nov 2018) Samoan Rugby League and Chair of Asia Pacific Services Ltd in Australia. Reon Edwards Rugby League Confederation Ltd. He remains a 6 8 Director of APRLC. (appointed 9 Nov 2018) Wayne Pearce (appointed 1 February 2020) Greg Peters 8 8 Todd Greenberg (retired 20 April 2020) Mr Pearce is a Director of the Australian Rugby (appointed 9 Nov 2018) League Commission Mr Greenberg is the former Chief Executive Peter Beattie Officer of the Australian Rugby League 8 8 Sandis Tsaka (appointed 1 February 2020) (appointed 10 Nov 2018) Commission Limited. Ralph Rimmer Mr Tsaka is the Chairman of Papua New Guinea 8 8 Graeme Thompson (appointed Chair on 10 Rugby Football League. He became Chair of Asia (appointed 1 Jun 2018) November 2018) Pacific Rugby League Confederation on 20 June Paul Nicholson 2019. 7 8 Mr Thompson is a Director of Rugby League (appointed 9 Nov 2018) European Federation (RLEF) Limited. Greg Barclay Emma Young (appointed 1 February 2020) - - (appointed 1 Feb 2020) Reon Edwards (appointed 9 November 2018) Ms Young is a Director of Phlomis Ltd in the UK. Troy Grant - - Mr Edwards is the Chair of New Zealand Rugby (appointed 1 Feb 2020) League. COMPANY SECRETARY Wayne Pearce - - Greg Peters (appointed 9 November 2018) (appointed 1 Feb 2020) Jeremy Edwards (appointed 1 September 2018) Mr Peters is the CEO of New Zealand Rugby Sandis Tsaka Mr Edwards is the Southern Hemisphere General - - League Limited. He became Deputy Chair of (appointed 1 Feb 2020) Manager of RLIF Ltd. APRLC on 20 June 2019. Emma Young - - (appointed 1 Feb 2020) 38 ANNUAL REPORT | 2020

DIRECTORS’ REPORT (CONTINUED)

PRINCIPAL ACTIVITIES LIKELY DEVELOPMENTS AND FUTURE RESULTS SIGNIFICANT EVENTS AFTER YEAR END MEMBER’S GUARANTEE

The principal activity of the company during The Directors expect the company to continue The company loaned two amounts to GB The Company is a company limited by guarantee. the year was the promotion and propagation of to promote and propagate International Rugby Oceania Limited ($500,000 on 1 November 2019, If the company is wound up, the Company’s International Rugby League. League. and $300,000 on 13 December 2019). Subsequent Constitution state that each member is required to to the issue of the loans, these amounts were contribute a maximum of $1 each towards meeting FINANCIAL RESULTS The Directors have excluded from this report any transferred to the IRL. GB Oceania Limited is a any outstanding obligations of the company. At further information on the likely developments in company incorporated in New Zealand. RLIF 31 October 2019 the number of members was 19 The net loss after tax of the company for the year the operations of the company and the expected has no ownership of GB Oceania Limited but (2018: 19). was $11,695 (2018: Profit $2,122,579). results of those operations in future financial International Rugby League Limited owns 41 years, as the Directors believe that it would be 33.33%. DIVIDENDS likely to result in unreasonable prejudice to the AUDITOR’S INDEPENDENCE DECLARATION SECTION 4 company. The coronavirus disease 2019 (COVID-19) outbreak No dividends have been paid, declared, or occurred subsequent to the Company's year The Auditor’s Independence Declaration for the recommended by the company during the year. SIGNIFICANT CHANGES IN THE STATE OF end. In the opinion of the directors, COVID-19 has year ended 31 October 2019 has been received and AFFAIRS not had a significant impact on the Company's is set out on page [20] of this report. The Auditor’s REVIEW OF OPERATIONS operations subsequent to year-end. declaration forms part of this Directors’ report. There have been no significant changes in the The company’s operations during the course state of the entity’s affairs during the year. No other matter or circumstance has arisen since Signed in accordance with a resolution of the of the financial year was the fostering and 31 October 2019 that has significantly affected Directors. propagation of the game of Rugby League, DIRECTORS BENEFITS the company’s operations, results or state of Football internationally and distribution of affairs, or may do so in future years. monies as grants to smaller nations who require No benefits were paid to Directors during the additional funding to foster the game. year. INDEMNIFICATION OF OFFICERS

The short- and long-term objective of the ENVIRONMENTAL REGUALTION The Group paid an insurance premium of $5,571 company is to continually develop International PERFORMANCE (2018: $5,200) in respect of a contract insuring the Rugby League. The result for the year ended Directors of the Company named earlier in this Greg Barclay 31 October 2019 is consistent with the strategy No environmental breaches have been notified report and each full-time executive officer, against Chairman of building reserves from international to any Government agency during the year liabilities and expenses arising as a result of work tournaments and Test matches in order to fund ended 31 October 2019. performed in their respective capacities, to the the company’s operations. extent permitted by law, up to the policy limit. REGISTERED OFFICE AND PRINCIPAL PLACE With the conclusion of the Rugby League World OF BUSINESS INDEMNIFICATION OF AUDITORS Cup 2017, revenue has reduced and is largely made up of the final hosting fee recoverable The office of Rugby League International To the extent permitted by law, the Company has from that tournament. On the expenditure Federation is located at: agreed to indemnify its auditors, Ernst & Young, Reon Edwards side, there was also a significant reduction due Rugby League Central, Driver Avenue, as part of the terms of its audit engagement Director to reduced activity through this company’s Moore Park, NSW 2021 agreement against claims by third parties arising operations. from the audit (for an unspecified amount). No CORPORATE STRUCTURE payment has been made to indemnify Ernst & 2 April 2021 During the year, the company also provided loans Young during or since the financial year. to members to assist with their participation Rugby League International Federation Limited in up-coming tournaments such as the is domiciled and incorporated in Sydney, Oceania Cup as well as ongoing support to the Australia. The company is a company limited by International Rugby League Limited (“IRL”), an guarantee. entity incorporated in the UK. 40 ANNUAL REPORT | 2020

STATEMENT OF COMPREHENSIVE INCOME STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 OCTOBER 2019 AS AT 31 OCTOBER 2019

Note 2019 2018 $ $

CURRENT ASSETS Cash and cash equivalents 1,579,157 3,085,593 Loans receivable 4 1,715,002 385,276 Receivables 5 7,838 25,469 Prepayments 60,003 90,003 Note 2019 2018 $ $ Income tax receivable 29,408 -

REVENUE 3 987,340 16,762,158 TOTAL CURRENT ASSETS 3,391,408 3,586,341

EXPENSES NON-CURRENT ASSETS 43

Salary related accrual reversal / (expenses) 180,000 (636,539) Deferred tax asset 8 96,302 91,944 SECTION 4 Development grants 9c (963,000) (1,855,000)

Travel expenses - (174,972) TOTAL NON-CURRENT ASSETS 96,302 91,944

Gain on foreign exchange - 13,570 TOTAL ASSETS 3,487,710 3,678,285 Other tournament expenses (57,767) (244,427) Broadcast expenses - (10,468,925) CURRENT LIABILITIES Other expenses (163,905) (360,501) Payables 6 27,860 120,901 Tax Payable - 29,276 (LOSS) / PROFIT BEFORE INCOME TAX (17,332) 3,035,364 GST payable 79,157 (9,280) Accrued expenses 120,007 265,007 INCOME TAX BENEFIT / (EXPENSE) 8 5,637 (912,785)

NET (LOSS) / PROFIT FOR THE YEAR (11,695) 2,122,579 TOTAL CURRENT LIABILITIES 227,024 405,904

Other Comprehensive Income - - TOTAL LIABILITIES 227,024 405,904

TOTAL COMPREHENSIVE (LOSS) / PROFIT FOR THE NET ASSETS 3,260,686 3,272,381 YEAR ATTRIBUTABLE TO MEMBERS OF RUGBY LEAGUE INTERNATIONAL FEDERATION LIMITED (11,695) 2,122,579 EQUITY Contributed equity - - Retained profits 7 3,260,686 3,272,381

The accompanying notes form an integral part of this Statement of Comprehensive Income. TOTAL EQUITY 3,260,686 3,272,381

The accompanying notes form an integral part of this Statement of Financial Position.

42 ANNUAL REPORT | 2020

STATEMENT OF CASH FLOWS STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2019

2019 2018 Retained $ $ Profits Total

CASH FLOWS FROM OPERATING ACTIVITIES As at 31 October 2018 3,272,381 3,272,381 Cash received from ordinary operations 900,000 11,237,102 Net loss for the year (11,695) (11,695) Interest received 7,614 3,861 45 Other Comprehensive income for the year - - Payments to suppliers and employees (1,014,050) (7,759,368) SECTION 4

As at 31 October 2019 3,260,686 3,260,686 NET CASH FLOWS (USED) / GENERATED FROM (106,436) 3,481,595 OPERATING ACTIVITIES

Retained CASH FLOWS FROM INVESTING ACTIVITIES Profits Total Issue of Loans (1,400,000) (979,691)

As at 25 October 2017 1,149,802 1,149,802 NET (DECREASE)/ INCREASE IN CASH AND (1,506,436) 2,501,904 CASH EQUIVALENTS Net loss for the year 2,122,579 2,122,579

Other Comprehensive income for the year - - CASH AT THE BEGINNING OF THE YEAR 3,085,593 583,689

As at 31 October 2018 3,272,381 3,272,381 CASH AT THE END OF THE YEAR 1,579,157 3,085,593

The accompanying notes form an integral part of this Statement of Cash Flows The accompanying notes form an integral part of this Statement of Changes in Equity

44 ANNUAL REPORT | 2020

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2019

1. CORPORATE INFORMATION AASB 9 ‘Financial Instruments’ sets and some unused tax losses. Deferred Translation of foreign currency a new model for classifying and tax assets are recognised to the extent transactions Rugby League International Federation measuring financial assets based on that it is probable that taxable profit Transactions in foreign currencies are Limited is a company limited by guarantee the financial asset’s contractual cash will be available against which the converted to local currency at the rate incorporated in Australia. flow characteristics and the entity’s deductible temporary differences, and of exchange ruling at the date of the business model for managing the the carry forward of unused tax credits transaction. The nature of the operations and principal financial assets. The standard also and unused tax losses can be utilised, activities of the company are described in introduces a new expected credit loss except: Foreign exchange monetary items the director’s report. model for impairment of financial that are outstanding at the reporting assets and new rules for hedge When the deferred tax asset relating to date are translated using the spot rate accounting. The Company has adopted the deductible temporary differences at the end of the financial year. 2. STATEMENT OF SIGNIFICANT this standard from 1 November arises from the initial recognition of an ACCOUNTING POLICIES 2018 without restating comparative asset or liability in a transaction that is (e) Cash and Cash Equivalents information. AASB 9 has not had a not a business combination and, at the (a) Basis of Preparation significant impact on the Company's time of the transaction, affects neither Cash and short-term deposits in financial statements. The Company’s the accounting profit nor taxable the Statement of Financial Position These general-purpose financial receivables and loans continue to be profit or loss. comprise cash at bank, in hand and statements have been prepared under classified and measured at amortised short-term deposits with an original 47 the historical cost convention, in cost. The impact of expected credit The carrying amount of deferred tax maturity of three months or less. accordance with Australian Accounting losses on financial assets measured assets is reviewed at each reporting SECTION 4 Standards – Reduced Disclosure at amortised cost is not material. The date and reduced to the extent that For the purposes of the Statement of Requirements and Interpretations adoption of AASB 9 has no impact on it is no longer probable that sufficient Cash Flows, cash and cash equivalents issued by the Australian Accounting the classification and measurement taxable profit will be available to allow consist of cash and cash equivalents Standards Board (‘AASB’) and the of financial liabilities. No other new, all or part of the deferred tax asset to as defined above, net of outstanding Corporations Act 2001. All amounts are revised or amending Accounting be utilised. Unrecognised deferred tax bank overdrafts. in Australian Dollars. Standards or Interpretations that are assets are reassessed at each reporting not yet mandatory have been early date and are recognised to the extent (f) Receivables Where necessary, comparative adopted. it has become probable that future information has been reclassified to taxable profits will allow the deferred Up to 31 October 2018, the recognition achieve consistency in disclosure with (c) Income Tax tax asset to be recovered. and measurement of financial assets current year financial amounts. was in accordance with the previous These financial statements do not Current income tax Deferred tax assets and liabilities are accounting standard AASB 139 comply with International Financial Current income tax assets and measured at the tax rates that are Financial Instruments: Recognition Reporting Standards as issued by the liabilities for the current year are expected to apply in the year when the and Measurement. Please refer to the International Accounting Standards measured at the amount expected to asset is realised or the liability is settled, 31 October 2018 financial report for Board (‘IASB’). be recovered from or paid to taxation based on tax rates (and tax laws) that the accounting treatment of financial authorities. The tax rates and tax laws have been enacted or substantively assets in accordance with AASB 139. The financial report is for the period 1 used to compute the amount are those enacted at the reporting date. From 1 November 2018, the recognition November 2018 to 31 October 2019. that enacted or substantively enacted, and measurement of financial assets at the reporting date in the countries Deferred tax assets and deferred is in accordance with AASB 9 Financial (b) Statement of Compliance where the Company operates and tax liabilities are offset if a legally Instruments. generates taxable income. enforceable right exists to set off The company has adopted all the current tax assets against current Initial recognition and measurement new, revised or amending Accounting Deferred tax income tax liabilities and the deferred Financial assets are classified at Standards and Interpretations issued Deferred tax is provided using taxes relate to the same taxable entity initial recognition and subsequently by the AASB that are mandatory the liability method on temporary and the same taxation authority. measured at amortised cost, fair value for the current reporting year. The differences between the tax bases of through other comprehensive income company has adopted AASB 1053 assets and liabilities and their carrying (d) Foreign Currencies (OCI), and fair value through profit ‘Application of Tiers of Australian amounts for the financial reporting or loss. The classification of financial Accounting Standards’ and AASB purposes at the reporting date. Functional and presentational assets at initial recognition depends 2012-2 ‘Amendments to Australian currency. Both the functional and on the financial asset’s contractual Accounting Standards arising from Deferred tax assets are recognised for presentational currency of Rugby cash flow characteristics and the Reduced Disclosure Requirements’ all deductible temporary differences, League International Federation consolidated entity’s business model since 1 November 2012. the carry forward of unused tax credits Limited is Australian Dollars ($). for managing them.

46 ANNUAL REPORT | 2020

(f) Receivables (continued)

For a financial asset to be classified liabilities was in accordance with the that it is probable that the economic liabilities within the next financial and measured at amortised cost or fair previous accounting standard AASB benefits will flow to the entity and the year, are described below. The value through OCI, it needs to give rise 139 Financial Instruments: Recognition revenue can be reliably measured. The Group based its assumptions and to cash flows that are ‘solely payments and Measurement. Please refer to the following specific recognition criteria estimates on parameters available of principal and interest (SPPI)’ on the 31 October 2018 financial report for must also be met before revenue is when the consolidated financial principal amount outstanding. This the accounting treatment of financial recognised: statements were prepared. Existing assessment is referred to as the SPPI assets in accordance with AASB 139. circumstances and assumptions test and is performed at an instrument From 1 November 2018, the recognition Levies about future developments, however, level. The Company’s business model and measurement of financial assets Levies are recognised as income when may change due to market changes or for managing financial assets refers is in accordance with AASB 9 Financial the international match, which the circumstances arising that are beyond to how it manages its financial assets Instruments. levy relates to, has taken place. the control of the Group. Such changes to generate cash flows. The business are reflected in the assumptions when model determines whether cash flows The Company’s financial liabilities Interest they occur. will result from collecting contractual include trade and other payables. Interest is recognised when the cash flows, selling financial assets, or entity controls the right to receive the (ii) Impairment of financial instruments both. (h) Other Taxes interest payment. The Company has used judgement in Subsequent measurement Revenues, expenses and assets are Sponsorships & Commercial determining the expected credit loss 49 The Company measures financial recognised net of the amount of Goods Sponsorship and Commercial revenue associated with trade receivables and assets at amortised cost if both of the and Services Tax (“GST”) except: are recognised on a straight-line basis loans receivables. SECTION 4 following conditions are met; over the term of the contract. • when the GST incurred on a purchase The loan to the International Ruby • The financial asset is held within of goods and services is not (j) Significant Judgements and Estimates League Limited has been assessed as a business model with the object recoverable from the taxation being fully recoverable on the basis to hold financial assets to collect authority, in which case the GST (i) Critical accounting estimates and of the expected profitability of the contractual cash flows, and is recognised as part of the cost of assumptions planned 2021 Rugby Leage World acquisition of the asset or as part of Cup tournament to be held in the • The contractual terms of the financial the expense item as applicable; and The preparation of the Group’s United Kingdom. This assessment is asset give rise on specified dates to financial statements requires based on the contracts in place for cash flows that are solely payments • receivables and payables, which management to make judgements, the tournament and the financial of principal and interest on the are stated with the amount of GST estimates and assumptions that affect performance of previous Rugby principal amount outstanding included. the reported amounts of revenues, League World Cup tournaments. expenses, assets and liabilities, and Financial assets at amortised cost The net amount of GST recoverable the accompanying disclosures, and (k) Going concern are subsequently measured using from, or payable to, the taxation the disclosure of contingent liabilities. the effective interest (EIR) method authority is included as part of Uncertainty about these assumptions The financial report has been prepared and are subject to impairment. receivables or payables in the and estimates could result in outcomes on a going concern basis which The Company’s financial assets at Statement of Financial Position. that require a material adjustment assumes continuity of normal business amortised cost mainly include related Cash flows are included in the to the carrying amount of assets or activities and realisation of assets and party receivables. Statement of Cash Flows on a gross liabilities affected in future periods. settlement of liabilities in the ordinary basis and the GST component of There were no judgements, apart course of business. (g) Payables cash flows arising from investing from those involving estimations, that and financing activities, which is management has made in the process Payables are carried at amortised cost recoverable from, or payable to, the of applying the Group’s accounting and represent liabilities for goods and taxation authority, are classified as policies that had a significant effect services provided to the entity prior operating cash flows. on the amounts recognised in the to the end of the financial year that Commitments and contingencies are financial report. are unpaid and arise when the entity disclosed net of the amount of GST becomes obliged to make future recoverable from, or payable to, the The key assumptions concerning payments in respect of the purchase taxation authority. the future and other key sources of these goods and services. of estimation uncertainty at the (i) Revenue Recognition reporting date, that have a significant Up to 31 October 2018, the recognition risk of causing a material adjustment and measurement of financial Revenue is recognised to the extent to the carrying amounts of assets and

48 ANNUAL REPORT | 2020

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

3. REVENUE 5. RECEIVABLES (CURRENT) (CONTINUED) 2019 2018 $ $ At 31 October 2019, the ageing analysis of trade debtors is as follows: Revenue from operating activities Levy income - - Past due but not impaired Past due and impaired Current & 31-60 61-90 90+ 31-60 61-90 90+ Gate receipts - 10,202 Total not impaired days days days days days days Revenue from non-operating activities: 2019 - - -4 7,838 - - 202,000 209,838 Interest received 87,340 3,861 2018 - - -4 25,469 - - 77,000 102,469 Hosting Fee (RLWC17) 900,000 6,191,021 Broadcast Rights (RLWC17) - 10,557,074

6. PAYABLES (CURRENT) Total Revenue 987,340 16,762,158 2019 2018 $ $

Related party payable - - 51 4. LOANS RECEIVABLE (CURRENT) Trade and other creditors 27,860 120,901 2019 2018 SECTION 4 $ $

Loans to International Rugby League Limited 1,715,002 385,276 Total current payables 27,860 120,901

Total Loans Receivable 1,715,002 385,276 7. RETAINED PROFITS Two loans were issued to International Rugby League Limited during the year, one for $1,000,000 on 2019 2018 the 18 January 2019 and one for $250,000 on 11 October 2019. Both loans attract interest, charged $ $ at a rate of 10% Balance at the beginning of the year 3,272,381 1,149,802 Net (Loss) / Profit (11,695) 2,122,579 5. RECEIVABLES (CURRENT) 2019 2018 $ $ Balance at the end of the year 3,260,686 3,272,381

Related party receivable 209,838 102,469 Provision for doubtful debts (202,000) (77,000)

Total receivables 7,838 25,469

(i) For terms and conditions relating to related party receivables refer to note 9(d). As at 31 October 2019, a 100% allowance has been recognised for a loan issued to Fiji Rugby League for $52,000 (2018: $77,000). $150,000 (2018: nil) was provided to GB Oceania Ltd to facilitate the operations of that company on behalf of the Oceania Cup joint venture. At the time of the payment New Zealand Rugby League was managing the finances of the joint venture as the company was not incorporated and did not have a bank account. As such the amount was paid to NZRL. A 100% allowance has been recognised for this payment.

50 ANNUAL REPORT | 2020

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

8. INCOME TAX EXPENSE

(a) Income Tax Expense 2019 2018 9. RELATED PARTY DISCLOSURES $ $ (a) Details of Key Management (b) Compensation of Key Management Personnel Current tax - - Personnel Deferred tax (benefit) / expense (5,637) 912,785 (i) Directors 2019 2018 $ $ The following persons held the Total income tax (benefit) / expense (5,637) 912,785 position of Director of Rugby League International Federation Limited (Reversal of accrual)/ during the year, unless otherwise Remuneration (180,000) 636,539 stated. (b) Numerical reconciliation of income tax expense to prima facie tax payable John Grant All Key Management Personnel (Loss) / Profit from continuing operations before income (appointed Chairman 25 February remuneration is short term and relates tax expense (17,332) 3,035,364 2018, retired 10 November 2018) to salary only. No other forms of Tax at Australian tax rate 30% (5,200) 910,610 Jonathan Bishop compensation have been paid in the (retired 10 November 2018) current or prior years by the company to 53 Other non-allowable items 3,134 2,175 Tagaloa Faafouina Su'a key management personnel. (retired 9 June 2019) SECTION 4 Adjustments in respect of income tax for the prior year (3,571) - Todd Greenberg The 2019 amount relates to provisions (retired 20 April 2020) which were reversed during the year. Graeme Thompson Remuneration of key management Total income tax (benefit) / expense (5,637) 912,785 (appointed Chair on 10 November 2018) personel is paid for by a related party as Reon Edwards (appointed 9 November 2018) part of their employment with that entity. No payments were made to the Directors (c) Deferred taxes are attributable to the following Greg Peters (appointed 9 November 2018) of this Company during the year. Accruals 36,002 86,558 Peter Beattie (appointed 9 November 2018) Bad debt provision 60,600 - Ralph Rimmer (appointed 9 November 2018) Others (18,398) 5,386 Paul Nicholson Tax losses 18,098 - (appointed 9 November 2018) Greg Barclay (appointed 1 February 2020) Tony Grant Net deferred tax asset 96,302 91,944 (appointed 1 February 2020) Wayne Pearce (appointed 1 February 2020) Sandis Tsaka (appointed 1 February 2020) Emma Young (appointed 1 February 2020)

(ii) Executives

Nigel Wood Chief Executive Officer Danny Kazandjian Operations Manager Jeremy Edwards Southern Hemisphere General Manager and Company Secretary

52 ANNUAL REPORT | 2020

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

9. RELATED PARTY DISCLOSURES (CONTINUED)

(c) Cash Base Grants to Full and Associate Members: (d) Terms and conditions

Base member grants were paid to the following affiliates and members of the Rugby League As at 31 October 2019, the company International Federation Limited. This table reflects actual cash paid and therefore in many has made an allowance of $52,000 circumstances will be lower than the base grant due to hold back of cash for contributions to (2018: $77,000) for doubtful debts various tournaments. relating to amounts owed by related parties, and a 100% allowance has been recognised for the payment 3 3 Country 2019 Payment 2018 Payment made to Rugby League New Zealand Australia 25,000 14,500 for $150,000 (2018: nil). Cook Islands - 21,500 England 25,000 25,000 10. EVENTS SUBSEQUENT TO BALANCE Fiji - 18,000 DATE

2 France - 25,000 The company loaned two amounts to GB Ireland - 12,505 Oceania Limited ($500,000 on 1 November 2019, and $300,000 on 13 December 2019). 55 Italy - 15,000 Subsequent to the issue of the loans, these Jamaica - 25,000 amounts were transferred to the IRL. GB SECTION 4 Lebanon - 25,000 Oceania Limited is a company incorporated in New Zealand. RLIF has no ownership New Zealand 1 - 120,000 of GB Oceania Limited but International PNG 2 - - Rugby League Limited owns 33.33%.

2 Russia - 25,000 The coronavirus disease 2019 (COVID-19) Samoa 25,000 25,000 outbreak occurred subsequent to the Company's year end. In the opinion of Scotland - 25,000 the directors, COVID-19 has not had a Serbia - 25,000 significant impact on the Company's South Africa 25,000 25,000 operations subsequent to year-end.

Tonga - 25,000 No other matter or circumstance has arisen Ukraine - 25,000 since 31 October 2019 that has significantly affected the company’s operations, results Wales - 3,500 or state of affairs, or may do so in future Asia Pacific Rugby League 30,000 - years. Rugby League European - 180,000 Federation4 TOTAL 130,000 660,005

1 New Zealand’s annual base grant of $30k along with 3 years of prepayment to and including financial year 2021 were paid in FY18. 2 Amounts were paid post year end 3 Note, the above table includes details of base member grants and not discretionary grants (including World Cup qualifying grants), which also get paid out during the year. 4 Rugby League European Federation FY19 $90k grant were paid in advance in FY18.

54 ANNUAL REPORT | 2020

DIRECTORS’ DECLARATION AUDITOR’S INDEPENDENCE DECLARATION

57

SECTION 4

56 ANNUAL REPORT | 2020

INDEPENDENT AUDITOR'S REPORT

Ernst & Young Tel : +61 2 9248 5555 Ernst & Young Tel : +61 2 9248 5555 200 George Street Fax : +61 2 9248 5959 200 George Street Fax : +61 2 9248 5959 Sydney NSW 2000 Australia ey.com/au Sydney NSW 2000 Australia ey.com/au GPO Box 2646 Sydney NSW 2001 GPO Box 2646 Sydney NSW 2001

Independent Auditor's Report to the Members of Rugby League Responsibilities of the Directors for the Financial Report International Federation Limited The directors of the Company are responsible for the preparation of the financial report that gives a true Opinion and fair view in accordance with Australian Accounting Standards – Reduced Disclosure Requirements and the Corporations Act 2001 and for such internal control as the directors determine is necessary to We have audited the financial report of Rugby League International Federation Limited (the Company), enable the preparation of the financial report that gives a true and fair view and is free from material which comprises the statement of financial position as at 31 October 2019, the statement of misstatement, whether due to fraud or error. comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes to the financial statements, including a summary of significant accounting policies, and the In preparing the financial report, the directors are responsible for assessing the Company’s ability to directors’ declaration. continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease In our opinion, the accompanying financial report of the Company is in accordance with the Corporations operations, or have no realistic alternative but to do so. 59 Act 2001, including: Auditor's Responsibilities for the Audit of the Financial Report SECTION 4 a) Giving a true and fair view of the Company’s financial position as at 31 October 2019 and of its financial performance for the year ended on that date; and Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes b) Complying with Australian Accounting Standards – Reduced Disclosure Requirements and the our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit Corporations Regulations 2001. conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, Basis for Opinion individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial report As part of an audit in accordance with the Australian Auditing Standards, we exercise professional section of our report. We are independent of the Company in accordance with the auditor independence judgment and maintain professional scepticism throughout the audit. We also: requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including ► Identify and assess the risks of material misstatement of the financial report, whether due to fraud or Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia. We error, design and perform audit procedures responsive to those risks, and obtain audit evidence that have also fulfilled our other ethical responsibilities in accordance with the Code. is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. our opinion. ► Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the Information Other than the Financial Report and Auditor’s Report Thereon effectiveness of the Company’s internal control. The directors are responsible for the other information. The other information is the directors’ report ► Evaluate the appropriateness of accounting policies used and the reasonableness of accounting accompanying the financial report. estimates and related disclosures made by the directors. Our opinion on the financial report does not cover the other information and accordingly we do not express ► Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, any form of assurance conclusion thereon. based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If In connection with our audit of the financial report, our responsibility is to read the other information and, in we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s doing so, consider whether the other information is materially inconsistent with the financial report or our report to the related disclosures in the financial report or, if such disclosures are inadequate, to knowledge obtained in the audit or otherwise appears to be materially misstated. modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue If, based on the work we have performed, we conclude that there is a material misstatement of this other as a going concern. information, we are required to report that fact. We have nothing to report in this regard. ► Evaluate the overall presentation, structure and content of the financial report, including the

disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation

58 ANNUAL REPORT | 2020

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

Ernst & Young Tel : +61 2 9248 5555 200 George Street Fax : +61 2 9248 5959 Sydney NSW 2000 Australia ey.com/au GPO Box 2646 Sydney NSW 2001

We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Ernst & Young

END OF FINANCIAL REPORT 61

FOR THE YEAR ENDED 31 OCTOBER 2019 SECTION 4

James Higgins Partner

2 April 2021

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation

60 INTERNATIONAL RUGBY LEAGUE LTD.

10 Queen Street Place London EC4R 1AG

INTRL.SPORT