The £45 is already VAT included so the HMRC share would be £7.50. Cost of the shirt would be £15-£17 (and they wonder why we get crap from ISC!). Assuming £17 then there is £20 "profit" in that shirt. £5 to the charity = £15 for the club. BUT, as you pointed out, the charity is getting £5 it wouldnt get without the sale (and I assume that the club could gift-aid their "donation" giving the charity a little bit extra).

If the applicable VAT rate is 20% the ex-VAT cost will be £37.50 with VAT at £7.50 surely?

7.5/37.5 = 0.2

It's not enough of a donation. I think it's a bit of a disgrace really. When you say the shirt costs £25, I take it you mean this is the cost from ISC. I don't known if this is true or not but the actual price to manufacture should be a lot lower than this especially for the training top, which would mean ISC are making a good profit out of it. Are any of the sponsors that have their names plastered in the shirt making any kind of donation?

At the very least, when organisations are raising money for charity then they should also show a break down of where all of the costs go and if someones profiting from it they should be brought to task..

How many shirts are they expecting to sell? It can't be more than a few hundred judging by what I've seen at matches and in and around town. At a fiver a go, we can't be raising that much from shirt sales.

I Completely agree with the above and have said it about all Charity shirt sales at every club.

If a club desides that they want to do a shirt to assist with raising awareness and funds for a charity then why doesnt the kit suppier itself get involved and "donate" the shirts for the purpose of rasing funds.

I used to work for New balance a few years ago and there marketing department where always looking for ways to raise to awareness of the brand and had a write off cost for giving away stock. Surely every company would have some sort of allowance for this every year and a good use of that would be a function like this!

I agree with all this. There's also the slight problem of the shirt looking absolutely hideous and the training top even worse so no one in their right mind - even those who buy home and/or away shirts every year - would even contemplate wearing it. Between that and the godawful Leeds away kit that was one ugly match to look at tonight.

As an aside, I arrived in the West Stand ten minutes after kick off because I'd been at work and I didn't see a soul collecting for MND. Full credit to the club for raising awareness of a subject close to heart, but in my opinion those shirts are an embarrassment and only donating one ninth of the cost to the consumer to the charity is inexcusable.

Totally agree, £5 out of £45 really isn't good enough. Nobody except the charity should be making a profit out of this.

If I was a fan, I'd just donate a tenner and post a few Facebook statuses about the charity. Will probably raise more awareness/money than buying the awfully designed shirt.

I don't think the shirt is too bad considering the colours they've got to incorparate into it. And be thankful for small mercies........can you imagine a Kooga designed MND top instead.

I like the orange and think we should use it as an away shirt.

I got mine in the post this afternoon, it's a bit LOUD, but like i've said before i'll use it for cycling.

The VAT has already been explained. As for the cost, well lets just say it depends on which side of the club/manufacturer negotiating table you are sat which figure you go with. As for the extra gift aid its simple......"We will sell you this shirt for £40 IF you make a £5 donation to MND...here's a gift aid form". Its a tactic that is widely used where organisations will swap an element of price for a SEPARATE donation. Sorted.

....2p worth.

As one of the organisers of The Tom Sephton Memorial Trophy (please see that Warrington tried to get the best deal possible for the charity, as they did with the Camo' shirt last year, they have far more hoops to jump through than you might think and shouldn't really be lambasted for 1, Raising the profile of MND ... and 2, Raising significant funds for them ... even if it's £1 it's £1 that the charity didn't have yesterday. That at the end of the day is what it's all about in my humble opinion.

I'll try not to go on but, I think that the shirts(garish colours and all) have done their job and more. The fact that we're discussing them now and the MND charity shows that it's had the desired effect in bringing the condition and charity to the publics attention. WIN!

Those complaining could donate £10 to charity, thus saving themselves £35, doubling charitable donation and maintain the smug factor of beating the big guy and doing a good deed.

But most wont.

I don't disagree with that, but I still think no one other than the charity should make even a penny profit from the sale of a so-called charity shirt. I accept the tax man is unavoidable, and ISC will want their costs covered so they at least break even on them, but neither ISC nor WRLFC should make any actual profit on them.

Either donate a bigger chunk to MND or donate a fiver and lower the cost of the shirt by a few quid to encourage more people to buy it.