Cynnig i’w drafod · amcangyfrifon y gallwch eu herio

Y cynllun y tu ôl
i’r cynnig.

Dilynwch gostau gweithredu, cyllidebau rhanbarthol ac anghenion arian parod y ddau gynllun.

Nid yw’r cynllun hwn wedi’i ariannu na’i gytuno. Mae’n tybio telerau benthyciadau newydd nad yw benthycwyr wedi ymrwymo iddynt. Mae angen gwirio ffigurau arian cychwynnol 2026 o hyd. Nid yw gwarged blynyddol yn golygu y bydd digon o arian bob mis.

Cymorth hanfodol · Amcangyfrif canolog · Wedi’i adeiladu o’r gwasanaethau sydd eu hangen · Newid y rhagdybiaethau a ddangosir

2027Sylfaen a diwygio
2028Pontio
2029Dewis strwythur
2030Cyflawni
2031Gwydnwch

Amcangyfrifon blynyddol oni nodir fel arall. Mae £m yn golygu miliynau o bunnoedd. Mae cymorth yn cynnwys arian a gwasanaethau a rennir.

Beth mae’r prif ffigurau yn ei olygu?

Cymorth WRU sydd ei angen ar bob rhanbarth: Yr arian a’r gwasanaethau a rennir sydd eu hangen ar bob rhanbarth bob blwyddyn. Nid grant arian parod yw’r cyfan.

Y cymorth blynyddol y gallai WRU ei fforddio i bob rhanbarth: Terfyn blynyddol y model ar ôl biliau arferol a thaliadau dyled. Nid yw’n cynnwys costau untro na phrinder arian yn ystod y flwyddyn, ac mae’n dibynnu ar y tybiaethau.

Arian ychwanegol sydd ei angen bob blwyddyn: Y bwlch rhwng y cymorth sydd ei angen a’r hyn y gallai WRU ei fforddio, ar draws holl ranbarthau’r cynllun. Nid yw sero yma yn golygu nad oes prinder arian.

Arian WRU a enillir neu a ddefnyddir eleni: Arian i mewn llai arian allan, gan gynnwys costau untro a thaliadau dyled. Mae swm positif yn golygu ennill arian; mae swm negatif yn golygu defnyddio arian. Newid yw hwn, nid balans y banc.

Arian ychwanegol sydd ei angen yn y 3 blynedd gyntaf: Y prinder arian mwyaf yn y 36 mis cyntaf, gan gynnwys yr arian wrth gefn ar gyfer biliau. Nid cyfanswm tri bwlch blynyddol ydyw, ac nid oes benthyciwr wedi ymrwymo’r arian.

Y ffigurau, flwyddyn wrth flwyddyn

Arian, dyled a datganiadau ariannol

Ein hail-greu o’r strwythur tair trwydded yw WRU, nid cyllideb heb ei chyhoeddi’r WRU. Mae’r ddau yn cadw pedwar tîm hyd FY2028; tri yn yr achos crebachu o FY2029. Mae’r un diwygiadau ar gael i’r ddau.

Cynllun WRU — ein hamcangyfrifon cost

Arian ychwanegol yn y 3 blynedd gyntaf, gan gynnwys arian wrth gefn: £16.59m. Dyma’r arian sydd ei angen yn ôl y model, nid arian y mae benthyciwr wedi cytuno i’w ddarparu.

Cymorth blynyddol: beth sydd ei angen a beth y gellid ei fforddio · GBP m
Mesur	FY2027	FY2028	FY2029	FY2030	FY2031
Cymorth WRU sydd ei angen ar bob rhanbarth	£6.70m	£6.92m	£7.15m	£7.38m	£7.61m
Y cymorth blynyddol y gallai WRU ei fforddio i bob rhanbarth	£5.60m	£8.10m	£9.90m	£11.60m	£11.98m
Arian ychwanegol sydd ei angen bob blwyddyn	£4.42m	£0.00m	£0.00m	£0.00m	£0.00m
Cyllid a gedwir i glybiau, SRC a datblygu chwaraewyr	£6.13m	£6.28m	£6.44m	£6.60m	£6.77m

Incwm a gwariant WRU — ein rhagolwg, nid y cyfrifon swyddogol · GBP m
Mesur	FY2027	FY2028	FY2029	FY2030	FY2031
Incwm, gan gynnwys enillion masnachol ychwanegol ar ôl costau	£117.84m	£121.60m	£123.94m	£126.85m	£129.83m
Cost rhedeg WRU	£67.39m	£60.89m	£62.42m	£63.99m	£65.59m
Yn weddill ar ôl costau rhedeg a chyllid rygbi, cyn llog a threth	£8.71m	£17.91m	£21.50m	£25.98m	£26.47m
Llog a dalwyd	£3.89m	£3.84m	£3.80m	£3.75m	£3.71m
Dibrisiant	£6.60m	£6.76m	£6.93m	£7.11m	£7.29m
Derbyniadau cynharach a gyfrifir fel incwm eleni	£1.50m	£1.50m	£1.50m	£1.50m	£1.50m
Cyfran WRU o newidiadau untro	£2.24m	£2.16m	£0.65m	£0.00m	£0.00m
Elw neu golled a ragwelir cyn treth	£-2.52m	£6.64m	£11.62m	£16.62m	£16.97m

Arian WRU: beth sy’n dod i mewn, beth sy’n mynd allan a beth sydd ar goll · GBP m
Mesur	FY2027	FY2028	FY2029	FY2030	FY2031
Amcangyfrif o arian ar ddechrau’r flwyddyn	£2.81m	£-2.82m	£-0.89m	£4.82m	£14.32m
Arian ar ôl biliau rheolaidd a thaliadau dyled	£-3.38m	£4.09m	£6.35m	£9.50m	£9.82m
Arian a enillir neu a ddefnyddir eleni	£-5.62m	£1.93m	£5.71m	£9.50m	£9.82m
Arian neu brinder ar ddiwedd y flwyddyn, cyn cyllid newydd	£-2.82m	£-0.89m	£4.82m	£14.32m	£24.14m
Y ffigur arian isaf yn ystod y flwyddyn	£-9.16m	£-12.49m	£-9.43m	£-2.84m	£6.50m
Isafswm arian wrth gefn	£4.00m	£4.10m	£4.20m	£4.31m	£4.42m
Atgyweirio ac adnewyddu adeiladau ac offer	£4.30m	£4.41m	£4.52m	£4.63m	£4.75m
Benthyciadau sy’n dod yn ddyledus ac sydd i’w had-dalu’n llawn	£0.00m	£0.00m	£0.00m	£0.00m	£0.00m
Benthyciadau y tybir eu hadnewyddu — heb eu cytuno	£0.00m	£0.00m	£0.00m	£35.70m	£0.00m
Dyled banc ar ddiwedd y flwyddyn	£35.70m	£35.70m	£35.70m	£35.70m	£35.70m
Ymrwymiadau prydles ar ddiwedd y flwyddyn	£41.00m	£39.70m	£38.40m	£37.10m	£35.80m
Debenturau ar ddiwedd y flwyddyn	£44.60m	£42.50m	£40.40m	£38.30m	£36.20m

Rhagolwg manwl o gyfrifon Grŵp WRU

Grŵp WRU cyfunol gan gynnwys Caerdydd, nid pob un o’r pedwar rhanbarth na chronfa arian y rhiant cyfreithiol. Mae safle arian arwyddedig negyddol yn ofyniad ariannu heb ei ddiwallu, nid gorddrafft awdurdodedig. Nid yw ecwiti llyfrau na fformiwlâu cytbwys yn brawf o ddiddyledrwydd.

Datganiad incwm y grŵp · GBP m
Mesur	FY2026	FY2027	FY2028	FY2029	FY2030	FY2031
Incwm, gan gynnwys enillion masnachol ychwanegol ar ôl costau	117.00	121.34	125.18	127.61	130.62	133.69
Costau gweithredu a dyraniadau allanol	112.29	111.43	106.04	104.85	103.34	105.90
Cyfraniad gweithredu	4.71	9.91	19.14	22.76	27.27	27.79
Dibrisiant ac amorteiddiad	6.60	6.60	6.76	6.93	7.11	7.29
Rhyddhau grant gohiriedig	1.50	1.50	1.50	1.50	1.50	1.50
Cost llog	4.40	3.89	3.84	3.80	3.75	3.71
Llog a dderbyniwyd	0.00	0.00	0.00	0.00	0.00	0.00
Costau eithriadol	0.00	2.24	2.16	0.65	0.00	0.00
Amhariad benthyciadau	0.00	0.00	0.00	0.00	0.00	0.00
Elw cyn treth	-4.79	-1.32	7.87	12.88	17.91	18.30
Treth	0.00	0.00	1.97	3.22	4.48	4.57
Canlyniad net	-4.79	-1.32	5.90	9.66	13.43	13.72

Datganiad llif arian y grŵp · GBP m
Mesur	FY2026	FY2027	FY2028	FY2029	FY2030	FY2031
Arian cychwynnol neu brinder heb ei ariannu	3.90	3.81	-1.02	1.42	7.66	17.70
Llif arian gweithredu	3.71	7.17	14.50	18.37	22.26	22.66
Llif arian buddsoddi	4.15	-4.45	-4.56	-4.68	-4.79	-4.91
Llif arian ariannu	-7.95	-7.54	-7.50	-7.46	-7.42	-7.32
Symudiad net	-0.09	-4.82	2.44	6.23	10.04	10.43
Arian terfynol neu brinder heb ei ariannu	3.81	-1.02	1.42	7.66	17.70	28.13

Mantolen / cyfriflyfr ariannu y grŵp — heb ei ariannu · GBP m
Mesur	FY2026	FY2027	FY2028	FY2029	FY2030	FY2031
Asedau diriaethol	146.35	144.50	142.60	140.66	138.67	136.63
Asedau anniriaethol	10.10	9.80	9.49	9.18	8.85	8.52
Buddsoddiadau	0.00	0.00	0.00	0.00	0.00	0.00
Stociau	1.50	1.50	1.50	1.50	1.50	1.50
Dyledwyr ar ôl blwyddyn	19.80	19.80	19.80	19.80	19.80	19.80
Dyledwyr eraill o fewn blwyddyn	21.90	22.40	22.91	23.44	23.98	24.53
Derbyniad deilliadol CVC	0.00	0.00	0.00	0.00	0.00	0.00
Gofyniad arian arwyddedig — nid ased arian negyddol	3.81	-1.02	1.42	7.66	17.70	28.13
Arian ychwanegol sydd eto i’w ganfod	0.00	1.02	0.00	0.00	0.00	0.00
Prifswm banc gros	35.70	35.70	35.70	35.70	35.70	35.70
Llog banc cronedig	0.00	0.00	0.00	0.00	0.00	0.00
Didyniad ffi banc heb ei amorteiddio	0.00	0.00	0.00	0.00	0.00	0.00
Prydlesi cyllid	42.30	41.00	39.70	38.40	37.10	35.80
Debenturau	46.70	44.60	42.50	40.40	38.30	36.20
Rhwymedigaeth allanol etifeddol Caerdydd a ddyrannwyd	1.25	1.00	0.74	0.48	0.21	0.00
Credydwyr eraill nad ydynt yn ariannu	35.30	35.30	35.30	35.30	35.30	35.30
Grantiau cyfalaf gohiriedig	19.40	17.90	16.40	14.90	13.40	11.90
Cyfanswm rhwymedigaethau	180.65	175.50	170.34	165.18	160.01	154.90
Ecwiti cyfanredol y grŵp	22.81	21.48	27.39	37.05	50.48	64.20
Gwahaniaeth hunaniaeth gyfrifyddu	-0.00	-0.00	-0.00	-0.00	0.00	-0.00

Pam mae arian y grŵp a’r ganolfan yn wahanol

Mae arian y grŵp yn cynnwys adnoddau is-gwmnïau nad ydynt wedi’u sefydlu fel rhai dosbarthadwy. Nid yw’r bont rifyddol hon yn sefydlu hawliau cronni arian na dosbarthu lleiafrifol. Gwerthoedd mewn GBP m.

Blwyddyn	Amcangyfrif o arian neu brinder WRU	Arian neu brinder Grŵp WRU	Gwahaniaeth cronnol
2026	—	—	—
2027	-2.82	-1.02	1.80
2028	-0.89	1.42	2.31
2029	4.82	7.66	2.84
2030	14.32	17.70	3.38
2031	24.14	28.13	3.99

Arian newydd sydd eto i’w ganfod — enghraifft yn unig

Heb ei gymeradwyo, heb ei ymrwymo ac heb ei ychwanegu at y craidd heb ei ariannu. Cofnod arian/ecwiti di-ddyled damcaniaethol i gyrraedd llawr diwedd blwyddyn yw hwn, nid y gofyniad cronfa fisol ar wahân.

Blwyddyn	Arian newydd a dybir, heb ei gytuno	Cyfanswm yr arian newydd a dybir hyd yma
2026	0.00	0.00
2027	1.02	1.02
2028	0.00	1.02
2029	0.00	1.02
2030	0.00	1.02
2031	0.00	1.02

Gwiriadau cyfrifyddu a chyfyngiadau sy’n weddill

A yw’r cyfrifon yn adio’n gywir?: pasio

Executed refinancing draw, fees, maturity, covenant and cash-pooling terms; no reliance on undrawn facility ceilings.
Monthly actual FY2026 group/parent/subsidiary cash, restricted receipts, receivables, creditors, tax and grant returns.
A current asset register and full-year Cardiff goodwill amortisation; no asset sale proceeds or impairment savings invented.
Cardiff external liability counterparty allocation and settlement versus intra-group loans already eliminated.
Parent/minority equity attribution and distributions; legal-parent solvency cannot be inferred from aggregate Group book equity.
Unfunded signed cash is an informational requirement, not a lawful negative cash asset or authorised overdraft.

FY25_OPENING · audited_reported_rounded
Named reported asset lines and total creditors; £36.8m non-financing creditor residual is derived from audited totals, not forward plug.
BANK_CARRYING · audited_opening_estimated_settlement
£35.7m principal +£0.5m accrued interest −£0.6m fees =£35.6m carrying debt. Default FY26 settlement/write-off is explicit; new fees and accrued movements require ledger.
CARDIFF_LEGACY · policy_allocation_not_reported
£1.5m allocated within existing other creditors; capped repayments. Sensitise 0/1.5/3m; exclude internal loans.
FY26_CARDIFF · derived_conditional
The rebuild cash-deficit assumption is decomposed into operating result, capex, principal, interest and working capital. It is not added as a second expense.
ASSET_REGISTER · estimate
D&A follows main-engine Group proxy, with explicit split and carrying-value caps. Full-year goodwill amortisation, impairment, capex asset lives and renewal adequacy remain open.
CASH_CONVERSION · policy_assumption
Working capital assigned to ordinary receivables and/or creditors; unchanged opening stocks and long-term debtors are explicit flat assumptions, not proof of recoverability.
TAX_NCI · estimate_and_disclosure_gap
Same-period tax proxy uses Group profit, not central profit. NCI ownership attribution, tax entities, losses, VAT, deferred tax and distribution rights unresolved; aggregate equity is not parent-distributable reserves.
UNSPECIFIED_ADJUSTMENTS · explicit_zero_scenario_not_evidenced_absence
Unspecified interest income, new grants, new refinancing fees, minority dividends, external regional loan receipts/conversions/impairments default to zero; sensitivity overrides identify their separate entries.
CAPITAL_ILLUSTRATION · unsecured_requirement_not_funding
Hypothetical cash/equity entries are outside the unfinanced core. They are not approved finance, a financing commitment, or a solvency conclusion.

Arian a chronfa wrth gefn bob mis, y 36 mis cyntaf

Cyfnod	Arian i mewn	Arian allan	Arian neu brinder cyn cyllid newydd	Cronfa wrth gefn	Arian ychwanegol sydd ei angen
2026-07	£8.25m	£11.72m	£-0.67m	£4.00m	£4.67m
2026-08	£4.71m	£10.60m	£-6.56m	£4.00m	£10.56m
2026-09	£8.25m	£10.17m	£-8.48m	£4.00m	£12.48m
2026-10	£11.78m	£9.96m	£-6.66m	£4.00m	£10.66m
2026-11	£17.68m	£9.96m	£1.06m	£4.00m	£2.94m
2026-12	£4.71m	£9.85m	£-4.08m	£4.00m	£8.08m
2027-01	£5.89m	£10.97m	£-9.16m	£4.00m	£13.16m
2027-02	£16.50m	£9.85m	£-2.51m	£4.00m	£6.51m
2027-03	£12.96m	£9.85m	£0.60m	£4.00m	£3.40m
2027-04	£5.89m	£9.96m	£-3.46m	£4.00m	£7.46m
2027-05	£8.25m	£10.17m	£-5.39m	£4.00m	£9.39m
2027-06	£12.96m	£10.39m	£-2.82m	£4.00m	£6.82m
2027-07	£8.51m	£11.39m	£-5.69m	£4.10m	£9.79m
2027-08	£4.86m	£10.31m	£-11.13m	£4.10m	£15.23m
2027-09	£8.51m	£9.87m	£-12.49m	£4.10m	£16.59m
2027-10	£12.16m	£9.65m	£-9.97m	£4.10m	£14.07m
2027-11	£18.24m	£9.65m	£-1.38m	£4.10m	£5.48m
2027-12	£4.86m	£9.54m	£-6.05m	£4.10m	£10.15m
2028-01	£6.08m	£10.62m	£-10.59m	£4.10m	£14.69m
2028-02	£17.02m	£9.54m	£-3.10m	£4.10m	£7.20m
2028-03	£13.38m	£9.54m	£0.74m	£4.10m	£3.36m
2028-04	£6.08m	£9.65m	£-2.82m	£4.10m	£6.92m
2028-05	£8.51m	£9.87m	£-4.18m	£4.10m	£8.28m
2028-06	£13.38m	£10.09m	£-0.89m	£4.10m	£4.99m
2028-07	£8.68m	£10.65m	£-2.86m	£4.20m	£7.06m
2028-08	£4.96m	£10.33m	£-8.23m	£4.20m	£12.43m
2028-09	£8.68m	£9.87m	£-9.43m	£4.20m	£13.63m
2028-10	£12.39m	£9.65m	£-6.68m	£4.20m	£10.89m
2028-11	£18.59m	£9.65m	£2.26m	£4.20m	£1.94m
2028-12	£4.96m	£9.54m	£-2.32m	£4.20m	£6.52m
2029-01	£6.20m	£9.86m	£-5.98m	£4.20m	£10.18m
2029-02	£17.35m	£9.54m	£1.84m	£4.20m	£2.37m
2029-03	£13.63m	£9.54m	£5.93m	£4.20m	£0.00m
2029-04	£6.20m	£9.65m	£2.48m	£4.20m	£1.72m
2029-05	£8.68m	£9.87m	£1.28m	£4.20m	£2.92m
2029-06	£13.63m	£10.10m	£4.82m	£4.20m	£0.00m

Cynnig pedwar rhanbarth YSA

Arian ychwanegol yn y 3 blynedd gyntaf, gan gynnwys arian wrth gefn: £15.81m. Dyma’r arian sydd ei angen yn ôl y model, nid arian y mae benthyciwr wedi cytuno i’w ddarparu.

Cymorth blynyddol: beth sydd ei angen a beth y gellid ei fforddio · GBP m
Mesur	FY2027	FY2028	FY2029	FY2030	FY2031
Cymorth WRU sydd ei angen ar bob rhanbarth	£6.70m	£6.92m	£7.15m	£7.38m	£7.61m
Y cymorth blynyddol y gallai WRU ei fforddio i bob rhanbarth	£5.60m	£8.10m	£8.37m	£8.65m	£8.93m
Arian ychwanegol sydd ei angen bob blwyddyn	£4.42m	£0.00m	£0.00m	£0.00m	£0.00m
Cyllid a gedwir i glybiau, SRC a datblygu chwaraewyr	£6.13m	£6.28m	£6.44m	£6.60m	£6.77m

Incwm a gwariant WRU — ein rhagolwg, nid y cyfrifon swyddogol · GBP m
Mesur	FY2027	FY2028	FY2029	FY2030	FY2031
Incwm, gan gynnwys enillion masnachol ychwanegol ar ôl costau	£117.84m	£121.60m	£124.44m	£127.35m	£130.33m
Cost rhedeg WRU	£67.39m	£60.89m	£62.42m	£63.99m	£65.59m
Yn weddill ar ôl costau rhedeg a chyllid rygbi, cyn llog a threth	£8.71m	£17.91m	£18.15m	£18.39m	£18.63m
Llog a dalwyd	£3.89m	£3.84m	£3.80m	£3.75m	£3.71m
Dibrisiant	£6.60m	£6.76m	£6.93m	£7.11m	£7.29m
Derbyniadau cynharach a gyfrifir fel incwm eleni	£1.50m	£1.50m	£1.50m	£1.50m	£1.50m
Cyfran WRU o newidiadau untro	£2.03m	£0.87m	£0.00m	£0.00m	£0.00m
Elw neu golled a ragwelir cyn treth	£-2.31m	£7.93m	£8.91m	£9.02m	£9.14m

Arian WRU: beth sy’n dod i mewn, beth sy’n mynd allan a beth sydd ar goll · GBP m
Mesur	FY2027	FY2028	FY2029	FY2030	FY2031
Amcangyfrif o arian ar ddechrau’r flwyddyn	£2.81m	£-2.60m	£0.29m	£3.97m	£7.78m
Arian ar ôl biliau rheolaidd a thaliadau dyled	£-3.38m	£3.76m	£3.68m	£3.81m	£3.94m
Arian a enillir neu a ddefnyddir eleni	£-5.41m	£2.90m	£3.68m	£3.81m	£3.94m
Arian neu brinder ar ddiwedd y flwyddyn, cyn cyllid newydd	£-2.60m	£0.29m	£3.97m	£7.78m	£11.72m
Y ffigur arian isaf yn ystod y flwyddyn	£-8.94m	£-11.71m	£-8.63m	£-5.15m	£-1.55m
Isafswm arian wrth gefn	£4.00m	£4.10m	£4.20m	£4.31m	£4.42m
Atgyweirio ac adnewyddu adeiladau ac offer	£4.30m	£4.41m	£4.52m	£4.63m	£4.75m
Benthyciadau sy’n dod yn ddyledus ac sydd i’w had-dalu’n llawn	£0.00m	£0.00m	£0.00m	£0.00m	£0.00m
Benthyciadau y tybir eu hadnewyddu — heb eu cytuno	£0.00m	£0.00m	£0.00m	£35.70m	£0.00m
Dyled banc ar ddiwedd y flwyddyn	£35.70m	£35.70m	£35.70m	£35.70m	£35.70m
Ymrwymiadau prydles ar ddiwedd y flwyddyn	£41.00m	£39.70m	£38.40m	£37.10m	£35.80m
Debenturau ar ddiwedd y flwyddyn	£44.60m	£42.50m	£40.40m	£38.30m	£36.20m

Rhagolwg manwl o gyfrifon Grŵp WRU

Datganiad incwm y grŵp · GBP m
Mesur	FY2026	FY2027	FY2028	FY2029	FY2030	FY2031
Incwm, gan gynnwys enillion masnachol ychwanegol ar ôl costau	117.00	121.34	125.18	128.11	131.12	134.19
Costau gweithredu a dyraniadau allanol	112.29	111.43	106.04	108.71	111.44	114.24
Cyfraniad gweithredu	4.71	9.91	19.14	19.41	19.68	19.96
Dibrisiant ac amorteiddiad	6.60	6.60	6.76	6.93	7.11	7.29
Rhyddhau grant gohiriedig	1.50	1.50	1.50	1.50	1.50	1.50
Cost llog	4.40	3.89	3.84	3.80	3.75	3.71
Llog a dderbyniwyd	0.00	0.00	0.00	0.00	0.00	0.00
Costau eithriadol	0.00	2.03	0.87	0.00	0.00	0.00
Amhariad benthyciadau	0.00	0.00	0.00	0.00	0.00	0.00
Elw cyn treth	-4.79	-1.11	9.16	10.17	10.32	10.46
Treth	0.00	0.00	2.29	2.54	2.58	2.62
Canlyniad net	-4.79	-1.11	6.87	7.63	7.74	7.85

Datganiad llif arian y grŵp · GBP m
Mesur	FY2026	FY2027	FY2028	FY2029	FY2030	FY2031
Arian cychwynnol neu brinder heb ei ariannu	3.90	3.81	-0.80	2.61	6.81	11.15
Llif arian gweithredu	3.71	7.38	15.47	16.34	16.56	16.79
Llif arian buddsoddi	4.15	-4.45	-4.56	-4.68	-4.79	-4.91
Llif arian ariannu	-7.95	-7.54	-7.50	-7.46	-7.42	-7.32
Symudiad net	-0.09	-4.61	3.41	4.20	4.35	4.56
Arian terfynol neu brinder heb ei ariannu	3.81	-0.80	2.61	6.81	11.15	15.71

Mantolen / cyfriflyfr ariannu y grŵp — heb ei ariannu · GBP m
Mesur	FY2026	FY2027	FY2028	FY2029	FY2030	FY2031
Asedau diriaethol	146.35	144.50	142.60	140.66	138.67	136.63
Asedau anniriaethol	10.10	9.80	9.49	9.18	8.85	8.52
Buddsoddiadau	0.00	0.00	0.00	0.00	0.00	0.00
Stociau	1.50	1.50	1.50	1.50	1.50	1.50
Dyledwyr ar ôl blwyddyn	19.80	19.80	19.80	19.80	19.80	19.80
Dyledwyr eraill o fewn blwyddyn	21.90	22.40	22.91	23.44	23.98	24.53
Derbyniad deilliadol CVC	0.00	0.00	0.00	0.00	0.00	0.00
Gofyniad arian arwyddedig — nid ased arian negyddol	3.81	-0.80	2.61	6.81	11.15	15.71
Arian ychwanegol sydd eto i’w ganfod	0.00	0.80	0.00	0.00	0.00	0.00
Prifswm banc gros	35.70	35.70	35.70	35.70	35.70	35.70
Llog banc cronedig	0.00	0.00	0.00	0.00	0.00	0.00
Didyniad ffi banc heb ei amorteiddio	0.00	0.00	0.00	0.00	0.00	0.00
Prydlesi cyllid	42.30	41.00	39.70	38.40	37.10	35.80
Debenturau	46.70	44.60	42.50	40.40	38.30	36.20
Rhwymedigaeth allanol etifeddol Caerdydd a ddyrannwyd	1.25	1.00	0.74	0.48	0.21	0.00
Credydwyr eraill nad ydynt yn ariannu	35.30	35.30	35.30	35.30	35.30	35.30
Grantiau cyfalaf gohiriedig	19.40	17.90	16.40	14.90	13.40	11.90
Cyfanswm rhwymedigaethau	180.65	175.50	170.34	165.18	160.01	154.90
Ecwiti cyfanredol y grŵp	22.81	21.70	28.57	36.20	43.94	51.79
Gwahaniaeth hunaniaeth gyfrifyddu	-0.00	-0.00	-0.00	-0.00	0.00	-0.00

Pam mae arian y grŵp a’r ganolfan yn wahanol

Blwyddyn	Amcangyfrif o arian neu brinder WRU	Arian neu brinder Grŵp WRU	Gwahaniaeth cronnol
2026	—	—	—
2027	-2.60	-0.80	1.80
2028	0.29	2.61	2.31
2029	3.97	6.81	2.84
2030	7.78	11.15	3.38
2031	11.72	15.71	3.99

Arian newydd sydd eto i’w ganfod — enghraifft yn unig

Blwyddyn	Arian newydd a dybir, heb ei gytuno	Cyfanswm yr arian newydd a dybir hyd yma
2026	0.00	0.00
2027	0.80	0.80
2028	0.00	0.80
2029	0.00	0.80
2030	0.00	0.80
2031	0.00	0.80

Gwiriadau cyfrifyddu a chyfyngiadau sy’n weddill

A yw’r cyfrifon yn adio’n gywir?: pasio

Executed refinancing draw, fees, maturity, covenant and cash-pooling terms; no reliance on undrawn facility ceilings.
Monthly actual FY2026 group/parent/subsidiary cash, restricted receipts, receivables, creditors, tax and grant returns.
A current asset register and full-year Cardiff goodwill amortisation; no asset sale proceeds or impairment savings invented.
Cardiff external liability counterparty allocation and settlement versus intra-group loans already eliminated.
Parent/minority equity attribution and distributions; legal-parent solvency cannot be inferred from aggregate Group book equity.
Unfunded signed cash is an informational requirement, not a lawful negative cash asset or authorised overdraft.

FY25_OPENING · audited_reported_rounded
Named reported asset lines and total creditors; £36.8m non-financing creditor residual is derived from audited totals, not forward plug.
BANK_CARRYING · audited_opening_estimated_settlement
£35.7m principal +£0.5m accrued interest −£0.6m fees =£35.6m carrying debt. Default FY26 settlement/write-off is explicit; new fees and accrued movements require ledger.
CARDIFF_LEGACY · policy_allocation_not_reported
£1.5m allocated within existing other creditors; capped repayments. Sensitise 0/1.5/3m; exclude internal loans.
FY26_CARDIFF · derived_conditional
The rebuild cash-deficit assumption is decomposed into operating result, capex, principal, interest and working capital. It is not added as a second expense.
ASSET_REGISTER · estimate
D&A follows main-engine Group proxy, with explicit split and carrying-value caps. Full-year goodwill amortisation, impairment, capex asset lives and renewal adequacy remain open.
CASH_CONVERSION · policy_assumption
Working capital assigned to ordinary receivables and/or creditors; unchanged opening stocks and long-term debtors are explicit flat assumptions, not proof of recoverability.
TAX_NCI · estimate_and_disclosure_gap
Same-period tax proxy uses Group profit, not central profit. NCI ownership attribution, tax entities, losses, VAT, deferred tax and distribution rights unresolved; aggregate equity is not parent-distributable reserves.
UNSPECIFIED_ADJUSTMENTS · explicit_zero_scenario_not_evidenced_absence
Unspecified interest income, new grants, new refinancing fees, minority dividends, external regional loan receipts/conversions/impairments default to zero; sensitivity overrides identify their separate entries.
CAPITAL_ILLUSTRATION · unsecured_requirement_not_funding
Hypothetical cash/equity entries are outside the unfinanced core. They are not approved finance, a financing commitment, or a solvency conclusion.

Arian a chronfa wrth gefn bob mis, y 36 mis cyntaf

Cyfnod	Arian i mewn	Arian allan	Arian neu brinder cyn cyllid newydd	Cronfa wrth gefn	Arian ychwanegol sydd ei angen
2026-07	£8.25m	£11.62m	£-0.56m	£4.00m	£4.56m
2026-08	£4.71m	£10.60m	£-6.45m	£4.00m	£10.45m
2026-09	£8.25m	£10.17m	£-8.37m	£4.00m	£12.37m
2026-10	£11.78m	£9.96m	£-6.55m	£4.00m	£10.55m
2026-11	£17.68m	£9.96m	£1.17m	£4.00m	£2.83m
2026-12	£4.71m	£9.85m	£-3.97m	£4.00m	£7.97m
2027-01	£5.89m	£10.86m	£-8.94m	£4.00m	£12.94m
2027-02	£16.50m	£9.85m	£-2.29m	£4.00m	£6.29m
2027-03	£12.96m	£9.85m	£0.82m	£4.00m	£3.18m
2027-04	£5.89m	£9.96m	£-3.25m	£4.00m	£7.25m
2027-05	£8.25m	£10.17m	£-5.17m	£4.00m	£9.17m
2027-06	£12.96m	£10.39m	£-2.60m	£4.00m	£6.60m
2027-07	£8.51m	£10.77m	£-4.86m	£4.10m	£8.96m
2027-08	£4.86m	£10.33m	£-10.33m	£4.10m	£14.43m
2027-09	£8.51m	£9.89m	£-11.71m	£4.10m	£15.81m
2027-10	£12.16m	£9.67m	£-9.22m	£4.10m	£13.32m
2027-11	£18.24m	£9.67m	£-0.65m	£4.10m	£4.75m
2027-12	£4.86m	£9.56m	£-5.35m	£4.10m	£9.45m
2028-01	£6.08m	£10.00m	£-9.27m	£4.10m	£13.37m
2028-02	£17.02m	£9.56m	£-1.81m	£4.10m	£5.91m
2028-03	£13.38m	£9.56m	£2.01m	£4.10m	£2.09m
2028-04	£6.08m	£9.67m	£-1.59m	£4.10m	£5.69m
2028-05	£8.51m	£9.89m	£-2.97m	£4.10m	£7.07m
2028-06	£13.38m	£10.11m	£0.29m	£4.10m	£3.81m
2028-07	£8.71m	£10.59m	£-1.59m	£4.20m	£5.79m
2028-08	£4.98m	£10.59m	£-7.20m	£4.20m	£11.40m
2028-09	£8.71m	£10.14m	£-8.63m	£4.20m	£12.83m
2028-10	£12.44m	£9.91m	£-6.10m	£4.20m	£10.30m
2028-11	£18.67m	£9.91m	£2.66m	£4.20m	£1.55m
2028-12	£4.98m	£9.80m	£-2.17m	£4.20m	£6.37m
2029-01	£6.22m	£9.80m	£-5.74m	£4.20m	£9.95m
2029-02	£17.42m	£9.80m	£1.88m	£4.20m	£2.32m
2029-03	£13.69m	£9.80m	£5.77m	£4.20m	£0.00m
2029-04	£6.22m	£9.91m	£2.08m	£4.20m	£2.13m
2029-05	£8.71m	£10.14m	£0.65m	£4.20m	£3.56m
2029-06	£13.69m	£10.36m	£3.97m	£4.20m	£0.23m

Nid yw mantolen statudol lawn ymlaen wedi’i hardystio eto. Nid yw procsi’r gronfa arian yn sefydlu diddyledrwydd rhiant/grŵp; mae angen tystiolaeth ariannu ar wahân ar gyfer cronfeydd rhanbarthol agoriadol a rhwymedigaethau wrth gefn.

Staff, gwasanaethau a chyllidebau rhanbarthol

Swyddi a bandiau cyflog arfaethedig ar gyfer y gwaith sydd ei angen yw’r rhain. Nid honiad bod staff penodol yn cael gormod o gyflog na rhestr o swyddi i’w torri ydynt. Nid yw symud staff i ranbarth yn arbed arian oni bai bod cost arall yn dod i ben.

Match and rights delivery · cost arfaethedig y gwasanaeth

Man cychwyn o gyfrifon 2025: £10.70m. Nid yw ffin y gwasanaeth arfaethedig wedi’i wirio; nid ail-greu llinellau hanesyddol yw hwn.

Pa staff a chyflogwyr sydd wedi’u cynnwys: proposed WRU direct or delivery workforce

Broad audited direct-cost perimeter is not disclosed. Mapping to these match/rights services is an explicit unverified design assumption, not a reconstructed historic breakdown.
Six home internationals, 12 large event days and 600,000 ticket transactions are linked planning volumes, not verified FY2027 bookings.
Opponent guarantees and rights charges require contractual reconciliation: retain obligations until novated; do not claim revenue-growth savings on undisclosed commercial contracts.

Cyfraddau uned mewn GBP; cyflog sylfaenol yw cyfraddau cyflogres, gyda chostau cyflogwr unwaith gan yr injan
Gwasanaeth / rôl	Nifer / swyddi cyfwerth ag amser llawn	Isel	Sylfaen	Uchel	Sail a thystiolaeth
Match delivery manager D-EVENT-MANAGER	1 (1 FTE)	60,000	75,000	90,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Operational event execution; excludes central commercial director and event sales. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Match and accredited-event coordinators D-EVENT-COORD	4 (4 FTE)	33,000	40,000	47,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Four delivery coordinators covering six senior home matches and third-party event interface. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Box-office and ticket fulfilment staff D-TICKET-OPS	4 (4 FTE)	29,000	34,000	40,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Operational fulfilment and event support, not central CRM strategy or software. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Accessibility and supporter liaison coordinators D-ACCESS	2 (2 FTE)	34,000	40,000	48,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Accessibility planning and event casework; preserve reasonable access. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Broadcast and commercial rights delivery coordinators D-RIGHTS	2 (2 FTE)	42,000	50,000	60,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Deliver sold rights and broadcast host obligations, not central partnership sales. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Visiting union or fixture participation guarantees D-GUARANTEES	3	450,000	650,000	1,000,000	visiting fixture agreements Fformiwla a ffynhonnell quantity * unitGBP Provisional host payments, not Wales player match fees; actual Nations Championship revenue-sharing contracts may replace these gross payments. policy_assumption FY2027 required operating service unit design WRU Nations Championship 2026 fixtures
Rights and competition administration charges D-RIGHTS-LEVY	6	60,000	100,000	160,000	senior home match settlements Fformiwla a ffynhonnell quantity * unitGBP Only external organiser, rights delivery or sanction charges; not regional competition pass-through, CVC revenue share or bank fees. policy_assumption FY2027 required operating service unit design
Host technical and broadcast provision D-TV	6	75,000	110,000	170,000	senior home match days Fformiwla a ffynhonnell quantity * unitGBP Temporary connectivity, OB interface, TV lighting and production hired services; excludes permanent stadium M&E. policy_assumption FY2027 required operating service unit design
Match presentation and field-of-play production D-SHOW	6	45,000	65,000	100,000	senior home match days Fformiwla a ffynhonnell quantity * unitGBP PA/AV creative execution, temporary presentation crews and opening activity; excludes central creative retainer and stadium security. policy_assumption FY2027 required operating service unit design
International match official travel and administration D-REF	6	12,000	18,000	28,000	senior home match days Fformiwla a ffynhonnell quantity * unitGBP Match officials' event travel/services; not community referee development or national team player travel. policy_assumption FY2027 required operating service unit design
Casual accreditation and box office D-ACCR	7200	17	21	26	supplier-paid staff hours Fformiwla a ffynhonnell quantity * unitGBP All-in temporary labour rate; no further employer NI; quantity = 12 major event days * 60 people * 10 hours. policy_assumption FY2027 required operating service unit design
Ticket fulfilment transaction service D-TICKET-SERVICE	600000	0.45	0.7	1.1	chargeable ticket transactions Fformiwla a ffynhonnell quantity * unitGBP Ticket service fulfilment, not payment acquisition fees or central CRM license; volume includes events. Replace if contract fee netted from income. policy_assumption FY2027 required operating service unit design
Match and event payment processing D-PAYMENT	30000000	0.008	0.01	0.014	GBP eligible card receipts Fformiwla a ffynhonnell quantity * unitGBP Merchant acquiring on eligible ticket receipts; exclude hotel/hospitality card turnover and Note16 general bank charges. policy_assumption FY2027 required operating service unit design
Club ticket contribution D-CLUB-TICKET	165000	2	2	2	qualifying paid ticket selections Fformiwla a ffynhonnell quantity * unitGBP Planning 330,000 national home tickets * 50% club selections; £2 programme announcement. Separate from direct community affiliation grants. policy_assumption FY2027 required operating service unit design WRU Nations Championship 2026 fixtures
Contracted sponsor event activation D-RIGHTS-SERVICE	12	25,000	40,000	65,000	partner activation packages Fformiwla a ffynhonnell quantity * unitGBP Delivery-specific temporary set-up and fulfilment; excludes central creative/marketing staff, hospitality food, and in-kind kit cost. policy_assumption FY2027 required operating service unit design
Fixture cancellation and event liability cover D-MATCH-INSURANCE	6	60,000	100,000	160,000	international fixture cover units Fformiwla a ffynhonnell quantity * unitGBP Event risk only; no duplicate corporate, player or stadium property policy. Quote needed; coverage may exclude cancellation causes. policy_assumption FY2027 required operating service unit design
Roof attraction and stadium tour operator service D-ROOF-TOURS	25000	10	15	23	visitor service units Fformiwla a ffynhonnell quantity * unitGBP Gross-service costing only if associated gross tour income retained. Do not add to net Zip World commission model. policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, post-balance-sheet operator agreements · p116
Tour and visitor consumables/access maintenance D-TOUR-KIT	25000	1	2	3	visitor units Fformiwla a ffynhonnell quantity * unitGBP Consumables separate from operator staffing and annual stadium structural inspection. policy_assumption FY2027 required operating service unit design

Targed FY2027 llawn a ddewiswyd — yr un dyluniad yn y ddau strwythur, GBP m
Cyflogres	Cyflenwyr	Ardoll	Cyfanswm targed
£0.65m	£6.41m	£0.00m	£7.07m

Stadium safe operation and maintenance · cost arfaethedig y gwasanaeth

Man cychwyn o gyfrifon 2025: £8.00m. Nid yw ffin y gwasanaeth arfaethedig wedi’i wirio; nid ail-greu llinellau hanesyddol yw hwn.

Pa staff a chyflogwyr sydd wedi’u cynnwys: proposed WRU direct or delivery workforce

29 proposed permanent site FTE versus audited average 34 group stadia employees: neither difference proves five exits nor gives a like-for-like historic FTE bridge.
Contracted steward hours are a provisional safe-event footprint, not a substitute for venue safety certification.
Maintenance capex, financing, leases, depreciation and hotel/catering specific plant costs excluded; office occupancy on shared stadium meter should not also enter central supplier option.

Cyfraddau uned mewn GBP; cyflog sylfaenol yw cyfraddau cyflogres, gyda chostau cyflogwr unwaith gan yr injan
Gwasanaeth / rôl	Nifer / swyddi cyfwerth ag amser llawn	Isel	Sylfaen	Uchel	Sail a thystiolaeth
Stadium operational director S-DIRECTOR	1 (1 FTE)	85,000	105,000	130,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Site delivery executive; excludes central facilities contract manager. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Engineering and building services leads S-ME-LEAD	2 (2 FTE)	52,000	65,000	80,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Electrical and mechanical technical leadership. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Multi-skilled maintenance engineers S-TECH	6 (6 FTE)	37,000	45,000	54,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Planned/reactive small repairs; excludes capital renewal and contractor specialist works. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Groundstaff and pitch manager S-GROUND	5 (5 FTE)	31,000	38,000	48,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Pitch and training field work within stadium footprint only. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Safety, fire and event operations leads S-SAFETY	3 (3 FTE)	45,000	55,000	68,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Safety certification and incident planning; excludes central governance. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Permanent site security/control team S-SECURITY	7 (7 FTE)	28,000	33,000	39,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) 24/7 minimum one-post coverage and relief; event supplemental posts costed separately. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Permanent cleaning and logistics S-CLEAN	5 (5 FTE)	26,000	30,000	35,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Non-event public/common areas; excludes hotel and kitchen cleaning. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Stadium electricity S-ELEC	3500000	0.16	0.21	0.29	kWh Fformiwla a ffynhonnell quantity * unitGBP Includes operational office/common-area supply on stadium meter; hotel kitchen separately submetered consumption must be excluded. policy_assumption FY2027 required operating service unit design
Stadium gas/heat supply S-HEAT	5000000	0.045	0.065	0.095	kWh Fformiwla a ffynhonnell quantity * unitGBP Space/water heating outside hotel; supplier rate assumed, no energy tariff quote. policy_assumption FY2027 required operating service unit design
Water and drainage S-WATER	65000	3.5	5	7	cubic metres equivalent Fformiwla a ffynhonnell quantity * unitGBP Metered water plus wastewater allocation; excludes separately hotel/kitchen supplies. policy_assumption FY2027 required operating service unit design
Stadium rates and property insurance packages S-RATES	1	650,000	900,000	1,250,000	site-year Fformiwla a ffynhonnell quantity * unitGBP Annual non-financing occupancy rates/insurance; not a business-rate valuation or debt/lease payment. policy_assumption FY2027 required operating service unit design
Roof, life-safety and lift specialist maintenance S-SPECIAL-ME	12	18,000	25,000	38,000	monthly specialist service packages Fformiwla a ffynhonnell quantity * unitGBP Inspections and planned repair labour/materials beyond permanent engineers; no replacement capex. policy_assumption FY2027 required operating service unit design
Pitch consumables and event surface conversion S-PITCH	12	18,000	28,000	42,000	conversion/major treatment cycles Fformiwla a ffynhonnell quantity * unitGBP Turf materials, protection-system handling and contracted extra labour; excludes permanent groundstaff. policy_assumption FY2027 required operating service unit design
Event steward and search/security shifts S-STEWARDS	156000	16	20	25	all-in supplier hours Fformiwla a ffynhonnell quantity * unitGBP 12 large events * 1,300 deployed posts * 10 hours; independent safety-certified staffing is prerequisite. No automatic cut based on empty seats. policy_assumption FY2027 required operating service unit design
Post-event clean and waste removal S-CASUAL-CLEAN	24	12,000	17,000	25,000	event turnarounds Fformiwla a ffynhonnell quantity * unitGBP 12 large plus 12 smaller delivery days; no hotel/hospitality dishwashing. policy_assumption FY2027 required operating service unit design
Crowd medical/ambulance cover S-MEDICAL	12	10,000	15,000	23,000	major events Fformiwla a ffynhonnell quantity * unitGBP Spectator provision, separate from professional player clinical teams. policy_assumption FY2027 required operating service unit design
Venue operational safety certification S-LICENCES	1	65,000	90,000	130,000	annual package Fformiwla a ffynhonnell quantity * unitGBP Structural, fire, electrical and public-safety assurance not generic central audit. policy_assumption FY2027 required operating service unit design
Roof/seating/concourse minor repair work orders S-SMALL-REPAIRS	100	1,800	2,800	4,500	repair work orders Fformiwla a ffynhonnell quantity * unitGBP Routine operating repairs; any enhancement or major renewal must instead enter capital schedule. policy_assumption FY2027 required operating service unit design

Targed FY2027 llawn a ddewiswyd — yr un dyluniad yn y ddau strwythur, GBP m
Cyflogres	Cyflenwyr	Ardoll	Cyfanswm targed
£1.47m	£7.00m	£0.01m	£8.47m

Stadium catering and hospitality gross-service requirement · cost arfaethedig y gwasanaeth

Man cychwyn o gyfrifon 2025: £6.90m. Nid yw ffin y gwasanaeth arfaethedig wedi’i wirio; nid ail-greu llinellau hanesyddol yw hwn.

Pa staff a chyflogwyr sydd wedi’u cynnwys: external operator cost equivalent

All nine role equivalents are inside an outsourced-service cost, not a proposed WRU payroll transfer.
Keep full gross service obligations where matching hospitality/food revenue is consolidated. If actual Aramark contract is concession/revenue share, replace BOTH revenue and cost; never retain £17.7m gross FY2025 revenue with only this fee.
The operator fee is an explicit model price, not an estimate claimed from the announced multi-million-pound deal. Contract continuity assumed; no unilateral cancellation.

Cyfraddau uned mewn GBP; cyflog sylfaenol yw cyfraddau cyflogres, gyda chostau cyflogwr unwaith gan yr injan
Gwasanaeth / rôl	Nifer / swyddi cyfwerth ag amser llawn	Isel	Sylfaen	Uchel	Sail a thystiolaeth
Catering operator general manager H-OP-LEAD	1 (1 FTE)	65,000	80,000	100,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Operator-employed cost equivalent, not a new WRU management post. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Kitchen/food safety/hospitality operations managers H-OP-MGMT	4 (4 FTE)	40,000	50,000	62,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Operator permanent delivery workforce, outside central sales roles. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Hospitality service and purchasing coordinators H-OP-COORD	4 (4 FTE)	30,000	36,000	44,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Operator's operational ordering/scheduling, not group strategic procurement. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Premium hospitality food and drink inputs H-PREMIUM-FOOD	50000	25	34	45	served covers Fformiwla a ffynhonnell quantity * unitGBP No admission ticket or room revenue included in cost; not hospitality selling price. policy_assumption FY2027 required operating service unit design
Concourse food/drink cost of sales H-CONCOURSE-FOOD	660000	1.8	2.4	3.2	purchased items Fformiwla a ffynhonnell quantity * unitGBP 12 major event days * 55,000 item purchases; no gross food sales generated automatically. policy_assumption FY2027 required operating service unit design
Variable chefs/bar/service/kitchen porter labour H-SERVICE-LABOUR	62000	16	20	25	all-in outsourced hours Fformiwla a ffynhonnell quantity * unitGBP Includes holiday/NI/agency margin; no extra loading. Excludes nine permanent operator role equivalents. policy_assumption FY2027 required operating service unit design
Linen, tableware rental and consumables H-SERVICE-STOCK	50000	3	4	6	premium covers Fformiwla a ffynhonnell quantity * unitGBP Dedicated food-service consumption, not stadium post-event refuse contract. policy_assumption FY2027 required operating service unit design
Dedicated kitchen utilities H-KITCHEN-UTIL	12	10,000	15,000	22,000	months Fformiwla a ffynhonnell quantity * unitGBP Submetered supply removed from stadium common area utility input. policy_assumption FY2027 required operating service unit design
Food equipment service/cleaning H-KITCHEN-SERVICE	12	10,000	14,000	22,000	months Fformiwla a ffynhonnell quantity * unitGBP Kitchen deep cleaning, grease waste and routine appliance repair, not capital equipment. policy_assumption FY2027 required operating service unit design
Hospitality payment acquisition H-MERCHANT	10000000	0.008	0.01	0.014	GBP eligible card receipts Fformiwla a ffynhonnell quantity * unitGBP Not ticket or hotel payment turnover; actual eligible cash/card split needed. policy_assumption FY2027 required operating service unit design
Operator management and commercial return H-OPERATOR-FEE	1	350,000	550,000	850,000	annual outsourced operator service fee Fformiwla a ffynhonnell quantity * unitGBP Fee is ADDITIONAL to specified labour and input reimbursements only in cost-plus option. NOT the actual disclosed Aramark fee. policy_assumption FY2027 required operating service unit design Principality Stadium appointment of Aramark
Non-match dining/event incremental staff and materials H-NONMATCH	120	1,400	2,200	3,500	non-match bookings Fformiwla a ffynhonnell quantity * unitGBP Incremental staff/food not counted in 50,000 major-event covers or permanent roles. policy_assumption FY2027 required operating service unit design

Targed FY2027 llawn a ddewiswyd — yr un dyluniad yn y ddau strwythur, GBP m
Cyflogres	Cyflenwyr	Ardoll	Cyfanswm targed
£0.50m	£5.99m	£0.00m	£6.49m

170-room hotel full gross-service requirement · cost arfaethedig y gwasanaeth

Man cychwyn o gyfrifon 2025: £9.20m. Nid yw ffin y gwasanaeth arfaethedig wedi’i wirio; nid ail-greu llinellau hanesyddol yw hwn.

Pa staff a chyflogwyr sydd wedi’u cynnwys: external operator cost equivalent

99 operator FTE-equivalent service establishment is a policy estimate, not WRU employee disclosure or a redundancy recommendation.
170-room capacity is evidenced; occupancy, prices, consumption and staffing are assumptions. Base room capacity: 62,050 available nights; 43,435 occupied nights.
Full-cost consolidated hotel service, not 75% of cost. Minority distributions, contract control, financing, renewal and actual unrestricted cash are separately modelled.
£13m FY2025 gross revenue and £9.2m cost do not prove net cash contribution: note narrative separately reports £2.8m EBITDA, showing that the category difference alone is not a hotel segment EBITDA measure.

Cyfraddau uned mewn GBP; cyflog sylfaenol yw cyfraddau cyflogres, gyda chostau cyflogwr unwaith gan yr injan
Gwasanaeth / rôl	Nifer / swyddi cyfwerth ag amser llawn	Isel	Sylfaen	Uchel	Sail a thystiolaeth
Hotel general manager T-GM	1 (1 FTE)	85,000	105,000	130,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Operator-employed cost equivalent; not additional WRU director. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Hotel operational department heads T-DEPT	5 (5 FTE)	42,000	52,000	65,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Rooms, food/beverage, kitchen, spa and maintenance. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Front office/night audit/guest services T-FRONT	15 (15 FTE)	27,000	31,000	37,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) 24/7 front desk, night service and leave cover; excludes central finance. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Housekeeping and public-area attendants T-ROOM	27 (27 FTE)	26,000	29,000	34,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Permanent room cleaning workforce at 70% occupancy; workload ratio must be operationally tested. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Kitchen, restaurant and bars T-KITCHEN	35 (35 FTE)	27,000	32,000	40,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Food preparation, restaurant/bar service and porter coverage. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Spa therapists and reception T-SPA	8 (8 FTE)	27,000	32,000	40,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Rooftop spa operating service. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Hotel maintenance technicians T-ENGINEER	3 (3 FTE)	34,000	42,000	50,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Hotel footprint only; no stadium engineer duplicate. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Reservations, local purchasing and event fulfilment T-BOOKINGS	5 (5 FTE)	29,000	35,000	43,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Hotel-specific delivery; no central WRU sales/CRM. external operator cost equivalent policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Room amenities and outsourced linen T-ROOM-CONS	43435	6	8	11	occupied room nights Fformiwla a ffynhonnell quantity * unitGBP 170 rooms 365 days 70% assumed occupancy. Cleaning labour already in role rows. policy_assumption FY2027 required operating service unit design Parkgate hotel capacity and operator
Restaurant/bar/banqueting food and drink inputs T-FOOD	140000	7	9	12	meal/drink basket units Fformiwla a ffynhonnell quantity * unitGBP Breakfast, external restaurant, event and bar units; quantity needs EPOS validation. policy_assumption FY2027 required operating service unit design
Spa consumables T-SPA-CONS	12000	4	6	9	spa treatment/session units Fformiwla a ffynhonnell quantity * unitGBP Not additional therapist staffing. policy_assumption FY2027 required operating service unit design
Hotel electricity/heat/water T-ENERGY	12	35,000	50,000	70,000	months Fformiwla a ffynhonnell quantity * unitGBP Dedicated meter/operator charge only; remove from stadium supply volumes. policy_assumption FY2027 required operating service unit design
Hotel rates and property insurance T-RATES-INS	1	450,000	650,000	900,000	property-year Fformiwla a ffynhonnell quantity * unitGBP No loan/finance lease interest/principal or depreciation. policy_assumption FY2027 required operating service unit design
Third-party booking distribution commissions T-OTA	15000	20	30	42	intermediated room nights Fformiwla a ffynhonnell quantity * unitGBP Subset of 43,435 occupied nights, £30 assumed fee not a verified channel contract. policy_assumption FY2027 required operating service unit design
Hotel payment acquisition T-PAYMENTS	10500000	0.008	0.01	0.014	GBP eligible card receipts Fformiwla a ffynhonnell quantity * unitGBP Hotel only, not direct/hospitality payment duplication. policy_assumption FY2027 required operating service unit design
Hotel specialist lift/fire/HVAC routine service T-SERVICE	12	12,000	18,000	26,000	monthly service packages Fformiwla a ffynhonnell quantity * unitGBP Specialist inspections/material beyond employed general maintenance; capital renewal elsewhere. policy_assumption FY2027 required operating service unit design
Property booking/EPOS/spa operational systems T-IT	12	8,000	12,000	18,000	monthly license/service packages Fformiwla a ffynhonnell quantity * unitGBP Hotel systems not corporate CRM or generic 720-seat office licenses. policy_assumption FY2027 required operating service unit design
Celtic Collection-style operator service return T-OPERATOR	1	300,000	450,000	700,000	annual operator management fee Fformiwla a ffynhonnell quantity * unitGBP Model fee added to cost-plus labour/input reimbursement; never claim it is the actual operator fee. policy_assumption FY2027 required operating service unit design Parkgate hotel capacity and operator
Peak event and absence-cover temporary labour T-PEAK	10000	16	20	25	all-in supplier hours Fformiwla a ffynhonnell quantity * unitGBP Peak above permanent workforce; no additional NI loading. policy_assumption FY2027 required operating service unit design
Spa/restaurant linen and pest/waste service T-LAUNDRY-SERVICE	12	8,000	12,000	18,000	monthly service packages Fformiwla a ffynhonnell quantity * unitGBP Excludes room linen already costed per occupied night. policy_assumption FY2027 required operating service unit design

Targed FY2027 llawn a ddewiswyd — yr un dyluniad yn y ddau strwythur, GBP m
Cyflogres	Cyflenwyr	Ardoll	Cyfanswm targed
£3.87m	£4.64m	£0.02m	£8.53m

National teams and performance pathways · cost arfaethedig y gwasanaeth

Man cychwyn o gyfrifon 2025: £17.80m. Nid yw ffin y gwasanaeth arfaethedig wedi’i wirio; nid ail-greu llinellau hanesyddol yw hwn.

Pa staff a chyflogwyr sydd wedi’u cynnwys: proposed WRU direct or delivery workforce

Base national women and age-grade service design; excludes separate optional £0.4m additional women's upgrade. If that upgrade purchases any services above, replace that row instead of adding twice.
All men's national duty payments are distinct from equal regional grant, competition pass-through and regional senior payroll. Revenue-driven match bonus clauses remain a disclosure gap.
No guaranteed wins and no clinical/safeguarding reduction; no free NHS treatment or assumed university subsidy.
Training occupancy must be checked against cash lease/debt schedule; this operating occupancy row is not permission to subtract contractual rent or interest elsewhere.

Cyfraddau uned mewn GBP; cyflog sylfaenol yw cyfraddau cyflogres, gyda chostau cyflogwr unwaith gan yr injan
Gwasanaeth / rôl	Nifer / swyddi cyfwerth ag amser llawn	Isel	Sylfaen	Uchel	Sail a thystiolaeth
Performance service delivery lead P-DELIVERY	1 (1 FTE)	95,000	120,000	150,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Non-board programme service owner; must be omitted/replaced if one of central 60 executive posts is explicitly assigned this workload. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior men's head coach P-M-HEAD	1 (1 FTE)	350,000	450,000	600,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Policy salary band, not current named coach pay. Contract notice/settlement separate. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior men's assistant coaches P-M-ASSIST	3 (3 FTE)	100,000	130,000	175,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National duty programme only; not regional coaching salaries. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior men's national-duty physiotherapists P-M-PHYSIO	2 (2 FTE)	55,000	65,000	80,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National camp and match coverage, additional to regional everyday clinical provision. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior men's national-duty strength/conditioning P-M-SC	3 (3 FTE)	50,000	65,000	80,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Camp workload and leave cover; no regional roster payroll. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior men's national-duty analysts P-M-ANALYST	2 (2 FTE)	42,000	55,000	70,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) International opponent/team analysis only. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior men's team operations P-M-OPS	2 (2 FTE)	40,000	50,000	60,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Tour and camp operational managers, not central event sales. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior men's kit/logistics P-M-KIT	1 (1 FTE)	30,000	35,000	43,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National kit delivery, not regional club kit. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior women contracted players P-W-PLAYERS	37 (37 FTE)	40,000	50,000	65,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Basic annual salary policy; 37-contract cohort anchor is 2024/25, not asserted FY2027 actual. No second full salary for Celtic Challenge duty. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94 WRU review of women's contracts
Senior women's head coach P-W-HEAD	1 (1 FTE)	110,000	150,000	200,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National role policy, not disclosed incumbent pay. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior women's assistant coaches P-W-COACH	3 (3 FTE)	50,000	65,000	85,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Dedicated training delivery. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior women's physiotherapists P-W-MED	2 (2 FTE)	45,000	55,000	68,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Protect clinical care and return-to-play independence. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior women's strength/conditioning P-W-SC	2 (2 FTE)	43,000	55,000	68,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Dedicated year-round programme. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior women's analyst P-W-ANALYST	1 (1 FTE)	38,000	47,000	60,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National service only. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Senior women's operations/kit coordinator P-W-OPS	2 (2 FTE)	32,000	40,000	50,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Travel, registration, kit and welfare logistics; non-clinical. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Men's U20 head coach P-U20-HEAD	1 (1 FTE)	80,000	105,000	140,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National age-grade, not regional academy head. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Men's U20 assistant coaches P-U20-COACH	2 (2 FTE)	48,000	60,000	75,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National age-grade service. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Men's U20 physiotherapists P-U20-PHYSIO	2 (2 FTE)	40,000	48,000	60,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National age-grade camps and fixtures only. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Men's U20 conditioning lead P-U20-SC	1 (1 FTE)	40,000	50,000	62,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National camp programme. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Men's U20 analysis and operations P-U20-OPS	2 (2 FTE)	36,000	43,000	54,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) One analysis and one operations FTE. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Men's U18 coaching and conditioning P-U18	4 (4 FTE)	40,000	50,000	65,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National U18 year-round equivalent; not regional academy staff. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Women's pathway delivery lead P-W-PATH-LEAD	1 (1 FTE)	65,000	80,000	100,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Three centre and satellite network lead. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94 WRU women's future pathway
Women's development centre coaches P-W-PDC	6 (6 FTE)	36,000	45,000	55,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Two per three centres serving nine satellites; protected field delivery, not duplicate national coaches. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94 WRU women's future pathway
Women's pathway regional clinical coverage P-W-PATH-CLINICAL	3 (3 FTE)	40,000	48,000	60,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) One per centre, national programme not men's regional medical establishment. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Women's U20 and academy national coaching P-W-U20	3 (3 FTE)	40,000	50,000	65,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National development service, separate from senior women coaches. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
National talent/scouting and transition specialists P-TALENT	4 (4 FTE)	38,000	48,000	60,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Four catchments, not four additional regional academy leads. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Elite coach development P-COACHDEV	2 (2 FTE)	50,000	65,000	85,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Professional national/age-grade coach education; community coach courses elsewhere. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
National programme sports psychology P-PSYCH	2 (2 FTE)	45,000	60,000	80,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Independent national athlete support; clinical escalation kept separate. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
National programme nutrition P-NUTRITION	2 (2 FTE)	40,000	50,000	65,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) National camps and women's contracted cohort; region procurement food not included. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Professional/age-grade competitions delivery P-COMPETITION	2 (2 FTE)	36,000	45,000	55,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Registration and fixture delivery for age grade/women/SRC; excludes regional competition distributions and community league administrators. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Men's national match-duty payments including employer-NIC allowance P-M-FEES	276	5,750	6,900	9,200	player match appearances Fformiwla a ffynhonnell 23 * 12 * assumed gross match fee * 1.15; engine must not load again 23 matchday players ×12 fixtures. Unit = assumed £5k/£6k/£8k gross fee ×1.15 conservative NI allowance. No NI threshold relief or national duty fee claimed as actual. OUTSIDE equal regional base. policy_assumption FY2027 required operating service unit design WRU Nations Championship 2026 fixtures
Men's non-match squad standby/training payments P-M-CAMPFEES	144	1,150	1,725	2,875	paid non-match squad-week units Fformiwla a ffynhonnell 12 * 12 * assumed gross standby fee * 1.15 12 non-playing/call-up equivalents ×12 weeks; £1k/£1.5k/£2.5k gross ×1.15. Excludes the same player's already paid match week. policy_assumption FY2027 required operating service unit design
Men's national camp accommodation/food P-M-CAMP	4200	120	155	210	person nights Fformiwla a ffynhonnell quantity * unitGBP 60 travellers ×70 nights; national training facility hire separately. No player salary included. policy_assumption FY2027 required operating service unit design
Men's flights and international transport P-M-TOUR	300	1,400	2,100	3,200	return-trip traveller equivalents Fformiwla a ffynhonnell quantity * unitGBP 60 travellers ×5 trip-equivalents; itinerary must replace not simply add airfare bookings. policy_assumption FY2027 required operating service unit design
Men's national land transport and freight P-M-COACH	12	12,000	18,000	28,000	match/camp blocks Fformiwla a ffynhonnell quantity * unitGBP Coach, luggage and equipment haulage; not regional URC travel. policy_assumption FY2027 required operating service unit design
Women's camp/tour accommodation and meals P-W-CAMP	3000	100	135	180	person nights Fformiwla a ffynhonnell quantity * unitGBP 50 travellers ×60 nights. policy_assumption FY2027 required operating service unit design
Women's international travel P-W-FLIGHT	200	900	1,400	2,200	return-trip traveller equivalents Fformiwla a ffynhonnell quantity * unitGBP 50 travellers ×4 trips; fixtures and destination mix unverified. policy_assumption FY2027 required operating service unit design
Women's international duty expense and bonus reserve P-W-DUTY	230	300	500	800	player match appearances Fformiwla a ffynhonnell quantity * unitGBP 23×10 fixtures incremental duty payment/expenses; base full-time salary above; assumed all-in cash cost. policy_assumption FY2027 required operating service unit design
National men's/women's U18/U20 trips P-AGE-TRAVEL	12	40,000	60,000	90,000	squad tour/event blocks Fformiwla a ffynhonnell quantity * unitGBP Team transport and full board for age-grade squads; does not repay their regional year-round salary. policy_assumption FY2027 required operating service unit design
Age-grade domestic camps P-AGE-CAMP	24	6,000	9,000	14,000	team camp blocks Fformiwla a ffynhonnell quantity * unitGBP Temporary venue/board, not permanent training campus rental. policy_assumption FY2027 required operating service unit design
Celtic Challenge additional fractional coaches P-CELTIC-COACH	1.6 (1.6 FTE)	42,000	50,000	65,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) 2 teams ×4 coaches ×0.2 annual FTE; hours outside national women's coaching workload. Not four full-time duplicate coaches. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Celtic Challenge additional fractional clinical staff P-CELTIC-CLINICAL	1.2 (1.2 FTE)	48,000	60,000	75,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) 2 teams ×2 clinicians ×0.3 annual FTE; protected match/training additional hours. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Celtic Challenge additional operations P-CELTIC-OPS	0.8 (0.8 FTE)	33,000	40,000	50,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) 2 teams ×0.4 FTE; additional hours beyond national team manager. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Celtic Challenge travel blocks P-CELTIC-TRAVEL	24	2,800	4,000	6,000	team match/training travel blocks Fformiwla a ffynhonnell quantity * unitGBP 2 teams ×12 movement blocks; no national tour fare duplication. policy_assumption FY2027 required operating service unit design WRU women's future pathway
Celtic Challenge venue blocks P-CELTIC-VENUE	24	1,500	2,000	3,500	team hosted event/training blocks Fformiwla a ffynhonnell quantity * unitGBP Hired incremental venue hours; no owned stadium renewal. policy_assumption FY2027 required operating service unit design WRU women's future pathway
Celtic Challenge non-central player allowances P-CELTIC-ALLOW	40	2,000	3,000	4,500	uncontracted player seasons Fformiwla a ffynhonnell quantity * unitGBP Additional 20 per team not already among 37 central contracts; cost-inclusive policy allowance, employment classification unverified. policy_assumption FY2027 required operating service unit design WRU women's future pathway
Celtic Challenge playing kit and consumables P-CELTIC-KIT	80	180	250	400	squad member equipment packs Fformiwla a ffynhonnell quantity * unitGBP Players/staff across both squads; no free in-kind assumption. policy_assumption FY2027 required operating service unit design
Celtic Challenge competition insurance P-CELTIC-INSURANCE	2	12,000	20,000	30,000	teams Fformiwla a ffynhonnell quantity * unitGBP Only incremental competition cover not national duty policy. policy_assumption FY2027 required operating service unit design
Women's pathway education and travel bursaries P-W-BURSARY	30	5,000	8,000	12,000	uncontracted pathway players Fformiwla a ffynhonnell quantity * unitGBP Support rather than another national senior wage; tax/employment status subject to review. Not men's regional 20-player academy payroll. policy_assumption FY2027 required operating service unit design
Women's PDC and satellite venue sessions P-W-PDC-VENUE	480	100	150	230	facility sessions Fformiwla a ffynhonnell quantity * unitGBP 12 locations ×40 sessions; only hired marginal hours, not duplicate full-campus rent. policy_assumption FY2027 required operating service unit design WRU women's future pathway
National training campus operating occupancy P-TRAINING-RENT	12	45,000	65,000	90,000	months Fformiwla a ffynhonnell quantity * unitGBP Pitch/gym/office occupancy and utilities used by national squads; exclude loan/finance-lease debt and major capex. Existing facilities contract disclosure needed. policy_assumption FY2027 required operating service unit design
National doctor consultant cover P-MEDICAL-DOCTOR	250	600	800	1,100	clinical service days Fformiwla a ffynhonnell quantity * unitGBP Senior/age-grade medical oversight and match cover, separate from physiotherapy staff; preserve minimum clinical approval. policy_assumption FY2027 required operating service unit design
National-duty scans/treatment/rehabilitation P-MEDICAL-EXTERNAL	200	1,500	2,250	3,500	care episodes Fformiwla a ffynhonnell quantity * unitGBP Only incremental injury care while on national programme, not region insured claim paid a second time. policy_assumption FY2027 required operating service unit design
National duty player risk and travel insurance P-PLAYER-INS	1	280,000	420,000	650,000	annual national duty insurance portfolio Fformiwla a ffynhonnell quantity * unitGBP Actual contracts/claims exclusions required. Separate region ordinary employment insurance and stadium public liability. policy_assumption FY2027 required operating service unit design
National performance kit/data/testing P-PERF-TOOLS	120	1,800	2,500	3,800	athlete-equivalent service units Fformiwla a ffynhonnell quantity * unitGBP Specialist testing, GPS/data licensing and sports kit; not regional analyst apps, central corporate software or sponsor kit in kind counted as cash. policy_assumption FY2027 required operating service unit design
Elite integrity/anti-doping training and audit P-INTEGRITY	12	6,000	9,000	14,000	delivery/testing blocks Fformiwla a ffynhonnell quantity * unitGBP Programme integrity services, not corporate safeguarding executives or community courses. policy_assumption FY2027 required operating service unit design
GB Sevens programme support contribution P-SEVENS	4	20,000	30,000	45,000	seconded player/staff equivalents Fformiwla a ffynhonnell quantity * unitGBP Gross service contribution with any recharge income separate; FY25 note12 3 players+1 staff context, not four new WRU payroll salaries. policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94

Targed FY2027 llawn a ddewiswyd — yr un dyluniad yn y ddau strwythur, GBP m
Cyflogres	Cyflenwyr	Ardoll	Cyfanswm targed
£7.35m	£8.40m	£0.03m	£15.78m

Member-club, school and participation delivery · cost arfaethedig y gwasanaeth

Man cychwyn o gyfrifon 2025: £6.30m. Nid yw ffin y gwasanaeth arfaethedig wedi’i wirio; nid ail-greu llinellau hanesyddol yw hwn.

Pa staff a chyflogwyr sydd wedi’u cynnwys: proposed WRU direct or delivery workforce

58 employed FTE plus 100 partner contribution units is a designed delivery network, not an asserted reduction from audited 88 employees. Reconcile hub employer status first: an officer cannot sit on WRU payroll and be funded again through the external hub row.
Excludes FY2025 direct community/affiliate grants £3.3m, SRC £0.9m and all separately proposed new community/SRC/women upgrades. Existing club operating grant commitments remain outside this £6.3m replacement.
No member-club consultation has been held. Programme should be tested with clubs on facilities, coaching, referees, volunteer workload, women's changing access, safeguarding and transport before allocation.
Avoid counting the same base pack/course under optional uplift lines: optional quantity is incremental to these base service volumes.

Cyfraddau uned mewn GBP; cyflog sylfaenol yw cyfraddau cyflogres, gyda chostau cyflogwr unwaith gan yr injan
Gwasanaeth / rôl	Nifer / swyddi cyfwerth ag amser llawn	Isel	Sylfaen	Uchel	Sail a thystiolaeth
Community delivery director C-LEAD	1 (1 FTE)	85,000	105,000	130,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Programme delivery owner, not additional central corporate executive; omit if central role explicitly already covers it. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Area development leads C-AREA	4 (4 FTE)	47,000	58,000	70,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Four catchment service teams; no regional professional club commercial administration. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Local-authority rugby development officers C-LOCAL	22 (22 FTE)	33,000	40,000	49,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) One local coverage FTE per 22 authority areas, coaching and club-school links; policy service ratio not current WRU staff map. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Women/girls and inclusive rugby field officers C-INCLUSION	8 (8 FTE)	33,000	41,000	50,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Two per catchment covering licensed hubs and inclusive formats; separate from national women PDC coaching. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Community coach education workforce C-COACH	6 (6 FTE)	35,000	44,000	55,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Courses/tutor coordination; region academy coaches and elite coach development excluded. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Referee development and appointments C-REF	6 (6 FTE)	34,000	42,000	52,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Recruitment, training, mentoring and delivery support; amateur match referee fees reimbursed by clubs excluded. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Field safeguarding and welfare case support C-SAFE	4 (4 FTE)	37,000	46,000	56,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Local delivery and investigation liaison; central safeguarding policy/legal assurance budget separate; do not duplicate same investigator invoice. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Community league and cup delivery staff C-COMP	4 (4 FTE)	30,000	38,000	47,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Fixtures, volunteer training and event administration; not central six club-admin support posts. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Club facility support and grant project officers C-FACILITY	3 (3 FTE)	35,000	44,000	54,000	annual basic salary per FTE Fformiwla a ffynhonnell quantity * (unitGBP + 0.15 * max(0, unitGBP - 5000) + 0.05 * unitGBP) Application/safety/project support, not capital grants themselves. proposed WRU direct or delivery workforce policy_assumption FY2027 required operating service unit design WRU Annual Report 2025, employee scope · p94
Matched external school/college/foundation hub support C-HUB-MATCH	100	12,000	17,000	22,000	annual partner establishment contributions Fformiwla a ffynhonnell quantity * unitGBP WRU contribution ONLY to partner-employed delivery. No assumption 100 WRU FTE; partner match funding not added to WRU income. Reconcile employment register against 58 direct delivery FTE above. policy_assumption FY2027 required operating service unit design WRU Hub Programme
Girls hub delivery materials and access C-GIRLS-HUB	44	1,800	2,500	3,500	licensed hub service awards Fformiwla a ffynhonnell quantity * unitGBP Base operating materials/entry access, not extra optional women's programme uplift or PDC cost. policy_assumption FY2027 required operating service unit design WRU girls hub rugby
Community coaching course places C-COACH-COURSE	1800	90	130	180	learner places Fformiwla a ffynhonnell quantity * unitGBP Venue, learning materials and external assessment only; employed tutor salary above, no duplicate hourly tutor charge. policy_assumption FY2027 required operating service unit design
Referee learner and mentoring places C-REF-COURSE	500	100	150	220	learner places Fformiwla a ffynhonnell quantity * unitGBP Materials, assessor travel and certification; employed development staff above. policy_assumption FY2027 required operating service unit design
Safeguarding and first-aid course access C-SAFE-TRAIN	2500	25	40	65	learner places Fformiwla a ffynhonnell quantity * unitGBP Third-party qualification/materials/venue, not ordinary staff safeguarding training in central supplier budget. policy_assumption FY2027 required operating service unit design
Local school and club participation festivals C-FESTIVAL	100	900	1,400	2,200	events Fformiwla a ffynhonnell quantity * unitGBP External transport, local venue and event first aid. No stadium steward cost already elsewhere. policy_assumption FY2027 required operating service unit design
Road to Principality community finals incremental delivery C-ROAD	10	6,000	10,000	15,000	event days Fformiwla a ffynhonnell quantity * unitGBP Travel assistance, participants/officials and awards only; venue overhead/security/medical separately owned by stadia. policy_assumption FY2027 required operating service unit design
Community inclusive equipment packs C-KIT	250	180	260	380	packs Fformiwla a ffynhonnell quantity * unitGBP Balls, flags, adapted kit and replacements; not optional targeted uplift's 100 additional starter-kit grants. policy_assumption FY2027 required operating service unit design
Field staff travel C-TRAVEL	600000	0.35	0.45	0.55	business miles Fformiwla a ffynhonnell quantity * unitGBP All community delivery employees' local travel; no central corporate travel or club team travel uplift. policy_assumption FY2027 required operating service unit design
Community independent welfare counselling C-WELFARE	600	70	100	140	clinical sessions Fformiwla a ffynhonnell quantity * unitGBP Qualified external mental-health support; no claim NHS will supply free. policy_assumption FY2027 required operating service unit design
Participation monitoring and independent programme review C-DATA	4	12,000	18,000	28,000	quarterly data/review packages Fformiwla a ffynhonnell quantity * unitGBP Programme outcome evaluation only; MyWRU software/platform license already in central IT excluded. policy_assumption FY2027 required operating service unit design
Community rules, bilingual guides and volunteer packs C-TRAIN-MATERIAL	300	100	150	220	club/organisation packs Fformiwla a ffynhonnell quantity * unitGBP Rugby operating materials and external printing, not corporate brand translation retainer or a salary saving. policy_assumption FY2027 required operating service unit design

Targed FY2027 llawn a ddewiswyd — yr un dyluniad yn y ddau strwythur, GBP m
Cyflogres	Cyflenwyr	Ardoll	Cyfanswm targed
£2.99m	£2.97m	£0.01m	£5.97m

Dyluniad rolau canolog · cyflog sylfaenol, heb gostau cyflogwr
Rôl	Swyddi cyfwerth ag amser llawn	Cyflog blynyddol (£), cyn costau cyflogwr
CEO	1	£250,000
Finance, operations and commercial executive leads	3	£145,000
Financial controller	1	£90,000
Finance business partners	2	£60,000
Finance processing/payroll	3	£40,000
Treasury	1	£75,000
Finance analyst	1	£50,000
Company secretary	1	£95,000
Governance administrators	2	£40,000
People lead	1	£85,000
People advisers	2	£45,000
Learning	1	£40,000
Safeguarding specialists	2	£55,000
Executive support	1	£40,000
Brand lead	1	£75,000
Partnerships	3	£55,000
Licensing	1	£65,000
Digital	3	£45,000
Ticket/CRM service	3	£40,000
Event sales	2	£55,000
Content	1	£40,000
Technology lead	1	£90,000
Data specialists	2	£65,000
Systems/integration	2	£55,000
Cyber	1	£70,000
IT support	2	£35,000
Shared administration lead	1	£75,000
Club service administrators	6	£38,000
Programme coordinators	3	£45,000
Procurement	2	£55,000
Project managers	2	£55,000
Risk/control	1	£65,000
Facilities contract support	1	£55,000

WRU · FY2029 · costau gwasanaeth rhanbarthol gweithredol, GBP m
Rhanbarth	Cyflogau chwaraewyr hŷn a chostau cyflogwr	Cost rhedeg y rhanbarth	Incwm y rhanbarth ei hun	Cystadleuaeth	Gwasanaethau a rennir
Cardiff	£6.42m	£11.77m	£3.68m	£2.00m	£0.21m
Dragons	£6.42m	£11.67m	£2.73m	£2.00m	£0.21m
Scarlets	£6.42m	£12.06m	£3.33m	£2.00m	£0.21m

YSA · FY2029 · costau gwasanaeth rhanbarthol gweithredol, GBP m
Rhanbarth	Cyflogau chwaraewyr hŷn a chostau cyflogwr	Cost rhedeg y rhanbarth	Incwm y rhanbarth ei hun	Cystadleuaeth	Gwasanaethau a rennir
Cardiff	£6.42m	£11.77m	£3.68m	£2.00m	£0.21m
Dragons	£6.42m	£11.67m	£2.73m	£2.00m	£0.21m
Ospreys	£6.42m	£11.64m	£3.26m	£2.00m	£0.21m
Scarlets	£6.42m	£12.06m	£3.33m	£2.00m	£0.21m

Symud i dri thîm: costau, newidiadau a risgiau

Effeithiau crebachu — ein hamcangyfrifon, nid cyfaddefiadau WRU · GBP m
Mesur	FY2027	FY2028	FY2029	FY2030	FY2031
Costau untro, pwy bynnag sy’n talu	£0.22m	£1.29m	£0.65m	£0.00m	£0.00m
Cost gwasanaethau y byddai eu hangen o hyd	£0.00m	£0.00m	£6.32m	£1.72m	£1.76m
Cronfa chwaraewyr a gedwir — wedi’i gynnwys uchod	£0.00m	£0.00m	£3.85m	£0.00m	£0.00m
Incwm lleol y disgwylir iddo barhau	£0.00m	£0.00m	£0.81m	£0.83m	£0.86m
Incwm cystadlaethau y disgwylir iddo barhau	£0.00m	£0.00m	£1.50m	£1.50m	£1.50m
Cyfran dybiedig WRU o’r prinder sy’n weddill	£0.00m	£0.00m	£4.00m	£0.00m	£0.00m
Prinder heb neb wedi’i nodi i’w dalu	£0.00m	£0.00m	£0.00m	£0.00m	£0.00m

Adnodd cytundebol heb ei amsugno y tu hwnt i’r sgwadiau sy’n goroesi yw’r gronfa chwaraewyr a gedwir, nid pedwerydd tîm. Mae derbyniadau cystadlu ac incwm ei hun yn gwrthbwyso ei gost. Nid yw gostyngiadau grant mewnol yn arbedion i’r system gyfan. Mae effaith ranbarthol ac economaidd ehangach ar wahân.

Ffynonellau, tybiaethau a’r fersiwn rydych yn ei darllen

Mae’r siartiau a’r tablau yn defnyddio’r un cyfrifiad wedi’i gadw. Nid yw taenlen a PDF cyfatebol yn barod eto. Nid yw lawrlwythiadau hŷn yn cynrychioli’r fersiwn hon.

Fersiwn y model: wru-rebuild-service-costed-20260905-v2
Toriad tystiolaeth: 2026-09-05
SHA-256: e6673b00690e1a7403fa3c30bf5cbc496b6828c5294bff624165f762af7390eb

WRU Annual Report 2025, notes 4, 8, 9, 12–14, 20, 31, 34
Audited group; Cardiff from 9 April 2025; Dragons disposed FY2024. Accrual and cash separated.
WRU September 2025 finance commentary
Official unaudited FY2026 £117m turnover and >£41m EBITDA expectations; not actual-to-date cash; Cardiff scope requires reconciliation.
Welsh Affairs Committee oral evidence, January 2026, Q15 and Q26
Official testimony: £55m core plus £5m capex facilities, roughly 3.5 years and SONIA+2.75%; terms recollected, not executed contracts or draw confirmation.
HMRC rates and thresholds for employers 2026–2027
UK employer tax rates. Future unchanged-rate treatment is a policy estimate; age and group relief not assumed.
WRU naming-rights extension to 2030
Contract term announced; fee, renewal protections and rights inventory not disclosed.
WRU seven-year Macron partnership and community kit
Announced £6m community kit over six years is in-kind, not new cash. Current extension/exclusivity requires contract verification.
Allianz RFU partnership announcement
RFU stadium and wider rugby partnership; private fee not disclosed here. Not a direct annual-fee comparable.
Scottish Gas and Scottish Rugby partnership
Five-year bundled naming and rugby rights. £2m club energy fund is restricted multi-year support, not the naming fee.
WRU grassroots club funding model
Announced club grants; needs cannot be inferred from turnover or per-capita ratios.
WRU Annual Report 2025, operating cost
Consolidated operating expense inclusive of payroll; broad categories do not reveal supplier or cost-centre boundaries
WRU Annual Report 2025, employee scope
Average direct employee counts, not FTE; exclusions and recharges apply
WRU Annual Report 2025, turnover
Consolidated gross turnover by activity, not cash available for rugby
WRU Annual Report 2025, post-balance-sheet operator agreements
Aramark all food, beverage and hospitality; Zip World roof walk operator. No disclosed fee or minimum guarantee
WRU Annual Report 2025, separate affiliate allocations
Community affiliates £3.3m and SRC £0.9m are outside £6.3m community operating category
Principality Stadium appointment of Aramark
Competitive tender and long-term operating service, economics undisclosed
Parkgate hotel capacity and operator
170 bedrooms and suites, restaurant, bar, spa and up to 432 event guests; not observed occupancy or labour requirement
WRU review of women's contracts
37 full-time contracts; neither current 2027 contracts nor individual salaries disclosed here
WRU women's future pathway
National academy 18-23, three player development centres and nine satellites, Celtic Challenge; stated investment not equivalent to actual spending
WRU Hub Programme
100 partner establishments and match-funded officer programme linked to over 180 clubs; not 100 WRU payroll posts
WRU girls hub rugby
44 licensed hubs; delivery count anchor, not 2027 award contracts
WRU Nations Championship 2026 fixtures
July three fixtures, November three Cardiff fixtures and finals round; £2 selected club ticket contribution announcement. FY2027 quantities below are a planning calendar, not the entire verified calendar
Government employer NIC change
15% secondary NIC over £5,000; no age relief or employment allowance assumed

Sut y cyfrifwyd y ffigurau

Rhagdybiaeth	Ffigur cychwynnol	Isel / uchel	Fformiwla / cyfyngiad
Annual operating-price growth inflation	0.025 fraction	0.015 / 0.05	prior price × (1+inflation) Planning rate, not forecast certainty. policy_assumption
FY2026 central turnover bridge fy26_revenue_growth	0.07582938388625582 fraction	0.025 / 0.12	(official group turnover forecast117 − assumed full-year Cardiff own income3.5) / FY25central105.5 −1 Forecast and ownership scope unverified. Does not treat £117m as unrestricted cash. derived_estimate
FY2026 comparable central cost bridge fy26_cost_growth	0.035 fraction	0.015 / 0.07	FY25 Note8 excluding Cardiff70.3 ×1.035 Mechanical run-rate estimate, not the misdated £67.8m cost claim. estimate
FY2026 regional support bridge fy26_regional_transfer_growth	0.07 fraction	0 / 0.1	FY25 net regional support proxy28.3 ×1.07 28.3 is net support at zero intragroup-interest assumption; not verified all-four cash payments. estimate
FY2026 community and SRC distributions fy26_protected_allocations	4.65 GBP m	4.2 / 5.2	community3.6 +10 SRC grants×0.105 Announcement-based annual proxy; central community costs remain separately in Note8. estimate
FY2026 interest paid fy26_cash_interest	4.3 GBP m	3.5 / 5.5	FY25 actual cash-interest4.3 held for transition-year estimate Not P&L finance charge7.3. Replace with refinancing ledger. estimate
FY2026 capital renewal cash fy26_capex	4.3 GBP m	3 / 6	FY25 £4.3m additions/narrative level retained as renewal policy; reported cash purchases were £4.1m No speculative disposal or new grant offsets it. estimate
FY2026 bank principal cash repayment fy26_bank_principal	0 GBP m	0 / 3	Explicit zero scheduled amortisation assumption Refinanced contract unknown; zero is not reported absence of repayment. estimate
FY2026 finance lease principal fy26_lease_principal	1.3 GBP m	1 / 2	FY25 lease stock decrease43.6 vs44.9 Stock movement proxy; replace with actual lease payments. estimate
FY2026 debenture redemptions fy26_debenture_redemption	2.1 GBP m	1 / 4	FY25 reported debenture balance decrease50.9−48.8 Gross redemption schedule unknown; no new debenture subscription assumed. estimate
FY2026 working capital cash use fy26_working_capital_outflow	1 GBP m	0 / 4	Explicit net receivable/deferred ticket balance sensitivity Not an audited cash bridge; collection timing may reverse. estimate
Cardiff cash deficit beyond central funding fy26_cardiff_cash_deficit	1.5 GBP m	0.5 / 3	Illustrative full-year subsidiary deficit after its WRU receipts Successor accounts and central elimination needed; not annualised old company loss. estimate
Cash unavailable for central distribution unavailable_group_cash	1 GBP m	0 / 3	Group closing cash less this restriction/custody sensitivity Parent FY25cash0.5 vs group3.9; legal pooling and restrictions not verified. estimate
Annual national commercial-platform growth national_income_growth	0.025 fraction	0 / 0.05	Central noncompetition revenue ×(1+growth) Not a national-team winning forecast; rugby-cycle and match-calendar exposure stressed. policy_assumption
Annual regional own-source revenue growth local_income_growth	0.025 fraction	0 / 0.05	Regional own-source baseline ×(1+growth) Scarlets baseline is accrued revenue, not wholly verified unrestricted cash. policy_assumption
Correlated national income shock downside_income_loss	0.1 fraction	0.05 / 0.2	All noncompetition central income ×0.90 Sponsorship and attendance co-move; local revenues independently use low source ranges. policy_assumption
Downside additional cost inflation downside_cost_inflation_extra	0.015 fraction	0 / 0.03	Base inflation +1.5 percentage points Player and supplier inflation correlates across both structures. policy_assumption
Upside national income level upside_income_growth	0.05 fraction	0 / 0.1	All noncompetition central income ×1.05 Conditional higher trading, not booked income or evidence of secured sponsors. policy_assumption
Downside commercial and savings delivery downside_reform_delivery	0.5 fraction	0 / 1	Planned reform net contribution ×0.5 All reform costs and protected services remain payable. policy_assumption
Reported parent wages parent_wages_2025	12.6 GBP m	12.6 / 12.6	Note12 Not all administration; excludes defined termination/capitalisation. audited_reported
Reported parent management average people parent_management_people_2025	83 people	83 / 83	Note12 Not FTE or current establishment. audited_reported
Estimated management share of parent wages management_payroll_share	0.36671575846833576 fraction	0.2785234899328859 / 0.4031922276197085	83×relative-wage-weight1.5 / (83×1.5 +215) Estimated allocation only; other category shares follow same formula. Does not prove pay awards or waste. estimate
Payroll difference realised in removed costs management_cashable_fraction	0.8 fraction	0 / 1	Positive comparable payroll difference ×0.8 No named funded posts identified yet. Cashable share is an unapproved opportunity. opportunity_hypothesis
Redeployed central roles retained in rugby redeployed_fte	7 FTE	0 / 12	3finance+1.5HR+1.5IT+1procurement in regional shared-service pool Not a saving. Must map to available existing staff; no inference of redundancies. policy_assumption
Redeployed average fully loaded role cost redeployed_loaded_salary	68142.85714285714 GBP per FTE	45000 / 75000	(3×66000+1.5×66000+1.5×72000+1×72000)/7 Explicit regional shared-service staffing design; within £0.8m pool, not additional local salary. policy_assumption
WRU-paid regional shared-service pool shared_services_cost	0.8 GBP m	0.6 / 1.2	Seven-role/supplier pool from regional unit design, adjusted for staff redeployment overlap £0.2m attributed to each geographic region; retained fourth pathway allocation if only3senior licences. policy_assumption
Central exit cost sensitivity redundancy_exits	10 people	0 / 20	Ten illustrative contract exits Not83people−60FTE. Roster, notice and consultation needed. policy_assumption
Central exit salary assumption redundancy_average_salary	60000 GBP	45000 / 80000	Budgeted role salary No named employee or actual entitlement. policy_assumption
Central exit settlement envelope redundancy_salary_months	6 months	3 / 12	Exits×salary×months/12 Combined notice/enhancement sensitivity; ensure no overlap with worked notice. estimate
Shared systems and implementation cash systems_transition_cost	0.45 GBP m	0.2 / 0.8	300 supplier days×£1000 +£0.15m migration/security contingency Incremental cash to procure; no AI released-hours saving. policy_assumption
Non-administration external procurement base addressable_external_procurement	20 GBP m	10 / 25	Explicit subset of external supplier spend, excluding business/admin services, all wages and grants Supplier register missing; no claim all Note8 spend is addressable. Existing Aramark gains cannot be counted again. estimate
Additional cashable procurement reduction procurement_saving_fraction	0.04 fraction	0 / 0.06	Addressable spend×4% Tender opportunity net of unchanged service level, not verified contract savings. opportunity_hypothesis
Reform delivery ramp reform_ramp_years	2 years	1 / 3	min(1, year-index/ramp-years) First-year half delivery; execution dates need validation. policy_assumption
Extra paid national admissions per year additional_paid_attendances	15000 admissions	0 / 30000	Six matches×2500 incremental paid admissions Must establish unsold inventory and price elasticity; not assumed total attendance. policy_assumption
Incremental ticket revenue net of VAT ticket_net_yield	32 GBP per admission	20 / 45	Planning net realised yield Published cheapest tickets are not an average yield; no hospitality seat double count. policy_assumption
Incremental admission delivery cost ticket_marginal_cost	6 GBP per admission	4 / 12	Security, ticketing, servicing marginal cash Tender/ledger validation needed; baseline event-fixed costs remain. policy_assumption
Non-overlapping new rights packages additional_sponsor_slots	4 packages	0 / 6	Four incremental category/digital/venue inventories Exclusivity and current contract inventory not disclosed. opportunity_hypothesis
Incremental annual fee per package sponsor_fee	0.2 GBP m	0.1 / 0.4	Four packages×£0.2m fee Offer-price estimate, not evidence that WRU rejected such bids. opportunity_hypothesis
Sponsor activation and servicing cost sponsor_delivery_cost_fraction	0.2 fraction	0.1 / 0.35	New fees×20% Subtract sales/delivery cash; do not add bundled in-kind values as cash. policy_assumption
Additional stadium event days additional_event_days	2 days	0 / 3	Incremental calendar slots beyond forecast core Promoter, pitch, noise and turnaround constraints; announced FY26 events already in core. policy_assumption
Net contribution per additional event event_contribution_per_day	0.35 GBP m	0.1 / 0.6	Net hire/share after event servicing Not gross tickets or local economic impact. opportunity_hypothesis
Additional smaller corporate events additional_corporate_events	20 events	0 / 40	Incremental nonmatch sales outside core and concert events Avoid duplication with Aramark/hotel existing revenue. policy_assumption
Net contribution per corporate event corporate_event_contribution	0.012 GBP m	0.005 / 0.02	Net event cash after catering and venue costs Planning unit margin, not quoted contract. opportunity_hypothesis
Earliest licensed-sales upside included kit_new_rights_first_year	2032 financial year	2028 / 2032	Outside base planning horizon pending contract inventory No second royalty on existing Macron sales. Existing community kit is not new cash. policy_assumption
Eligible additional licensed retail sales incremental_licensed_sales	6 GBP m	0 / 10	Incremental nonteam-shirt retail volume×netprice Not total WRU existing merchandise turnover; speculative until rights and sales volumes verified. policy_assumption
Licensing royalty kit_royalty_rate	0.08 fraction	0.04 / 0.12	Eligible incremental licensed sales×royalty Negotiation assumption, not supplier contract. policy_assumption
Lower-league kit support funded from new royalty kit_club_discount_fund	0.2 GBP m	0 / 0.4	100clubs×£2000 incremental voucher ceiling Only if new royalty activated; existing in-kind scheme not counted again. policy_assumption
Earliest naming-rights upside included naming_new_rights_first_year	2031 financial year	2031 / 2032	After announced2030term, full-year timing must be checked Cannot rewrite a locked2027deal as cash available now. policy_assumption
Incremental naming contribution in base naming_incremental_net_contribution	0 GBP m	0 / 2	Zero until current fee, entitlements and renewal bids verified Higher potential tested separately. Other stadium packages not directly comparable. policy_assumption
Existing direct club allocation trajectory community_direct_2027	3.8 GBP m	3.6 / 4.4	Announced£3.6mFY26 +£0.2m interpolated annualstep Explicit interpolation toward2030£4.4m, not auditedFY27budget. estimate
Core SRC allocations src_core_2027	1.05 GBP m	0.9 / 1.1	Ten clubs×£105000 annuallicence funding Announced unit basis differs from auditedFY25£0.9m expense; tenclubsneeds2027confirmation. policy_assumption
Targeted extra women and girls pathway capacity women_pathway_increment	0.4 GBP m	0 / 0.8	Eight additional delivery/clinical FTE-equivalent packages×£50000 loaded Incremental service hypothesis; existing performance/community roles stay funded. policy_assumption
Annual legacy regional debt service allowance regional_legacy_debt_service	0.25 GBP m per region	0 / 0.8	Separate annual cash stress allowance per region External non-WRU creditor cash only. Intragroup WRU receipts must be eliminated, not duplicated. Actual regional debt differs sharply; allowance is outside the equal base, not a verified schedule. policy_assumption
Conservative levy on regional gross pay apprenticeship_levy_rate	0.005 fraction	0.005 / 0.005	Gross wages+bonus×0.5% No group/employer allowance assumed; allocate centrally onlyonce. estimate
SONIA planning reference sonia_planning_rate	0.04 fraction	0.025 / 0.06	Explicit planning rate; not today fixing No interest hedge assumed. estimate
Testimony-based bank margin bank_margin	0.0275 fraction	0.0275 / 0.0275	SONIA+2.75 percentagepoints Witness recollection; signed pricing/fees/covenants required. official_unaudited
Downside extra borrowing rate downside_interest_extra	0.02 fraction	0.01 / 0.04	Add two percentagepoints Refinancing may also requirefees/security, notjustrate. policy_assumption
Finance lease implied cash rate lease_cash_interest_rate	0.035 fraction	0.025 / 0.06	Opening lease principal×3.5% Estimated lease financing cost; operating lease costs remaininNote8. estimate
Scheduled annual bank amortisation annual_bank_principal	0 GBP m	0 / 3	Bullet facility assumption before maturity Actual amortisation unknown; maturity balloon separately required. estimate
Refinancing maturity sensitivity bank_maturity_year	2030 financial year	2029 / 2030	January2026+approximately3.5years Approximately July2029 falls inFY2030. Exact date unknown; earlierFY2029 stress separately available. estimate
Fraction of maturity debt refinanced bank_refinanced_fraction	0 fraction	0 / 1	Uncommitted refinancing=0 in base;1 inseparateconditionaltest A facility limit is not a new draw. Replacement finance needs approvalandcashdraw/repayment. policy_assumption
Annual finance lease repayment annual_lease_principal	1.3 GBP m	1 / 2	FY25stockmovementproxy Executed lease amortisation required. estimate
Annual debenture repayments annual_debenture_redemption	2.1 GBP m	1 / 4	FY25stockmovementproxy No assumedrenewalproceeds; repaymentcalendarcouldbeuneven. estimate
Central stadium/property renewal annual_group_maintenance_capex	4.3 GBP m	3 / 6	HoldFY25£4.3m additions/narrative as policy and reprice; FY25cash purchases£4.1m Containsno speculativefacilitysale. Regional£0.15meachseparate. estimate
Annual central working capital use annual_working_capital_outflow	0.5 GBP m	0 / 2	Separate cashconversionbuffer Need monthly receivables, grantsrestrictions andadvance-ticketledger. policy_assumption
Annual depreciation/amortisation proxy annual_depreciation	6.6 GBP m	5.5 / 8	FY25D&A6.3+0.3 Shadow capital-preservation charge, not central statutory PBT: group figure includes£0.3m Cardiff goodwill amortisation. Asset-register allocation required. estimate
Deferred grant amortisation annual_deferred_income_release	1.5 GBP m	1 / 1.5	FY25noncashincomeheldconstant AddedinP&Lonly, notspendablecash; grantbalancesmustlast. estimate
Positive-profit tax cash sensitivity tax_cash_rate	0.25 fraction	0 / 0.25	PositiveproformaPBT×25% Conservativegroupapproximation; entitytaxlosses/relief/VATnotreconstructed. Notataxreturn. policy_assumption
Central minimum available cash policy minimum_central_cash_reserve	4 GBP m	2 / 6	£4mFY27floorindexedwithcostinflation Policyfloor, notlendercovenant; separatetwo-monthreserve sensitivityrecommended. policy_assumption
Debt-service coverage policy shadow_minimum_dscr	1.2 ratio	1 / 1.5	Operatingcashbeforefinancing / cashinterestandscheduledprincipal Illustrativeinternalguardrail; cannotcertifyactualcovenants. policy_assumption