REGISTERED CHARITY NUMBER: 1165084
Trustees. Re
ort and
Unauditgd Financial Statemgnts
for the Year Ended 31st March 2025
for
Benvick Ran
rs Communi
Academ

Berwick Ran
ers Communi
Academ
Contents of the Financial Statements
for the
ear ended 31st March 2025
Page
Reference and administrative details
Trustees. report
Independent examinerfs report
Statsm9nt of financial activitigs
Balance sheet
Notes to the financial statgmgnts
8 to 12
Detailed ststement of financlal activltles
13

Berwick Ran
ers Communi
Academ
Refvrence and Administrative Details
for the
ear ended 31st March 2025
Trustees
Mr K Drxon
Ms C Marr (resigned 101111251
Mr R Af(chison
Mr N Thompson (resigned 10111125}
Mr D Crowe
Mr C Butler lapFX)inted 20191241
L Buder (appointed 20191241
J Olivieri (appointed 20191241
Principal address
13 Sandgate
Berwick upon Tweed
Northumbedand
TD15 1EP
Registered charity number
1165084
Independent examiner
Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
RoxbLJrghshire
TD5 7AL
Page 1

Berwick Ran
ers Communi
Academ
Trustees. Re
ort
for the ear ended 31st March 2025
The trustees present their report with the financial statements of the charity for the year ended
31st March 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities..
Slalemenl of Recommended Practi￿ applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January
20191.
Objectives and activities
8etwick RatYJers Communf(y Academy {the Charity) objects for which il was set up are..
To further the education, and in particular the physical education and well-being of children and young people
through their leisure time aclivilies, particularfy in the sport of football.,
To increase acLess and partiapation in positive activity within the local communty,
To provide safe facilities for play and recreation.,
To provide support and guidan￿ to coaches and other volunteers,. and
To contribute lo a heatthy and safe community.
The trustees have paid due regard to guidan￿ issued by the Charity commissi￿ in deciding what activities
the Charity should undertake.
Public bgnefit
In Considering the operab'on, achievements and performance and finances of the Charity, the Iruslees are
satisfied that public benefit has been provid￿ in accordance wth the Charities Act 2011 and guidan￿ issued
by the Charty Commission.
Page 2

Berwick Ran
ers Communi
Academ
Trustees. Re
ort
for the ear ended 31st March 2025
Achievements and perfomiance
Charitable activities
It has been a year of consolKJation for Berwick Rangers Community Academy, as our charitys profile and
reputation continues to grow within the l(Thl LX)mmunity, and further afield.
We are pleased lo see the Community Academls teams enjoying success on the pitch, with Berwid(
Rangers Women on course for a second consecutive league title and promotion, and going well in the
League Cup. Our Under 13s are also challenging at the top of the Northumberland Premiership. This Suc￿sS
has meant that the Community Academy is already being noticed as a strong environment lo develop young
footballers in the North East of England, and we hope that further Suc￿sS will inspire more people in our
community onlo sport via BRCA. BenNick Rangers Women are suc￿SsfUllY carving out their own distsn
identity. and have a core of committed supporters who are enjoying seeing local players representing Berwick
upon Tweed. Our families within the youth teams have reported similar pride in seeing their young people
represenb'ng the town.
Vve are also pleased lo see the number of young boys and girls joining our younger age group teams
growing, and it is encouraging to see a number of girls playing every week within our Under 11 side, playing
alongside boys and more than holding their own. Imtx)rtanlly, both our Under 10 and Under 11 teams have a
focus on children enjoying sport and exercise, while also developing their footballing skills.
Our partnerships within the community also continue to develop. We have welcomed collaboration with new
businesses, as well as strengthening our links with existing partners. We continue lo work proactivety with
loral sch(x)Is and with Northumberland Holiday Provison, and we have On￿ again Fxovided successful
school holiday camps for children from low income families. Our fundraising efforts have also led to
successful work wth the Co-op, which has supported maintaining the Academy's minibus lo allow us to
overcome some of the geographical barriers we face in a relatively isolated community.
We know there is still work lo be done as we strive towards our charitys objectives. Recently, the North E8St
was revealed to have the highest childhood obesity rates in England, and our town - like so many others
has
been blighted by the consequences of poor mental health this year. We know the importance of sport and
activity lo help show young people the importance of exercise and physical wellbeing, and the vitsl role that
football can play in building confidence, self-esteem, teamwork and happiness. Moving into next year, we
remain focused on improving the delThiery of all of our services, and (x)ntinuing lo grow.
Financial review
Financial position
The Charity has explored avenues of public funding during the year and will continue to do so in the future.
Totsl income for the year amounted lo £46,50312024.. £139,321}. Total expenditure for the year was £39,227
12024.. £56,973) which resulted in an overall surplus of £7,27612024'. sutplus of £82,348) being recorded.
Totsl un￿striCted funds at the year end were £88,727 {2024'. £81,451). which the trustees believe are
sufficient to allow them to continue with their charitsble objectives.
Structure. govemance and management
Goveming document
The Charity is administered and managed in accordan￿ with ils conslilulion adopted on 7th January 2016
las amended on 13th March 20231 and is registered as a Charitsble Incorporated Organisalion with the
Charity Commission (Charity Number.. 11650841-
RKruilment and appointment of new trustees
The Charity shall have a Board of Trustees comprising al least 3 persons.
New Iruslees may be recruited lo the Board at any lime by the trustees. In selecting individuals for the
appointment of Iruslees, the Iruslees musl have regard lo the skills, knowledge and experience needed for
the effective adminislralion of the Charity. The trustees may, by and from their number and from time to time,
elect such officers (chair, secretary, treasurer) as they see fit.
Page 3

Berwlck
rs Com
Acado
Trustees. Re
ear ended 31st March 2025
for tho
Structure. govemance and management
Rlsk rnanagament
The trustees have conducted a review of the major risks lo which the Charity is exposed and recognise tha
importance of. and their responsibility for. risk management. They are accordingly developing a system for
regular review lo mitigate the risks identrfied.
Statsment of tru$tses' rèsponslbllitios
The Iruslee5 are resEx)nsible for preparing the Truste8s' report and the financial statements in accordance
th applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Acct)unling Practice) induding Finarbcial Reporting Standard 102 Yhe Finanaal Reporting Standard
applicable in the UK and Republic of Ireland..
Charity law requires the trustees to prepare financial statemonts for each financial year. Under that law, the
Iruslees have elected to prepare the financial slalements in accordance wth United ￿'ngdoM Generally
Accepted Arxounb'ng Practice (United Killgdom Accounting Standards and applicable lawl.
Under charity law the trustees must not approve the financial statements unless they are satisfied that they
give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of
resources, including the income and expendtture. of the chanty for that period. In preparing those financial
statemenls, the trustees are requir*a to
select suitsbte accounting policies and then apply them consistently-
obsetve Ilie nielhods and principles in the Gharittes SORP".
make judgemellts and eslimales that are reasonable and prudent.,
prepare the financial slalements on the going concem basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounting rewrds which disclose with reasonable accuracy
at any time the finaneial position of the charity and to enable them to ensure that the financial statements
comply wth the Charities Act 2011 and The Charity (Accoun15 and Reports) Regulations 2008. They are also
responsibl& for safeguarding the assets of the charity and hence foT taking reasonab￿ steps for the
prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 16th January 2026 and signed on its behalf by..
Mr K Dixon- Trustee
Page 4

Inde
ndent Examinerfs Re
ort to the Trustees of
Berwick Ran
ers Communl
Academ
Independent examiner's report to the trustees of Berwick Rangers Community Academy
I report to the charity trustees on my examination of the accounts of Berwick Rangers Community Academy
(the Trust) for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity Iruslees of the Trust you are restx)nsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 20111'lhe Acl'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission Ljnder
SeLlion 145(5llbl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection
with the examination giving me caLJse lo believe that in any material respect..
accounting records were not kept in respect of the Trust as required by Sedion 130 of the Act., or
the accounts do not accord with those records,. or
the accounts do not comply wrth the applicable requirements concerning the fomi and content of
accounts sel out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in connedion with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
Zk-
Mark Thompson CTA ATT
Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL
16th January 2026
Page 5

Berwick Ran
ers Communi
Academ
statement of Financial Activities
for the
ear ended 31st March 2025
2025
Unrestricted
fund
2024
Total
funds
Not9$
Income and endowments from
Donations and legacies
25,658
102,033
Charitable activities
Operational activities
20,845
37,288
Total
46,503
139,321
Expenditure on
Charitable activities
Govemance costs
Operational activities
3,0(K)
36,227
3,000
53,973
Total
39,227
56,973
NET INCOME
7.276
82,348
RKonciliation offunds
Total funds brought forward
81,451
{8971
Total funds carried forward
88,727
81,451
The notes form part of these finanual statements
Page 6

Berwlek
Comm
31$L￿arCh￿￿1
2025
Unrestrl¢t•d
fund
2024
Total
funds
Note8
Flxed assets
Tarwjiblg a$$tly
Investrnents
2,603
83.167
2,799
72,047
85.770
74.846
Cuff•nt ¥$sèts
DebtOTS
Cash at bonk and in hand
5,000
4,857
10.551
9.857
10,551
Cr•dito
Amunts f8lllng due wlhln one year
16,90JI
(3,946)
N•1 Cufrnnt a559ts
2,957
6,605
Total assets less Current Ilabilltle
e8,727
81,4S1
NEf ASSETS
88.727
81.451
Fund
Unrestrfcled fvnds
88,727
81,451
Total funds
88,727
81,451
Th# fin8neSal Slalpmenls w8r¢ approved by th¢ Board of TTUSt8es and avlhorise(I lor issue on
16th Janttary 2026 and were signed on its behalf by..
Mr K Dixon- Trustee
The note5 1￿M part of these Ihancial statements
Page 7

Berwick Ran
ers Communi
Academ
Notes to the Financial Statements
for the
ear ended 31st March 2025
Accounting policies
Basis of preparing the financial sL*ements
The financial slalemenls of the charity, which is a public benefit enlily under FRS 102, have been
prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities..
Slalement of Recommended Practice applicable lo charities preparing their accounts in accordan
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
{effective 1 January 20191,, Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have
been prepared under the historical cost cOnvent￿n. with the eX￿pIlOn of investments which are
included at market value.
Berwick Rangers Community Academy is a Charitable Incorporated Organisation, registered with the
Charity Commission, number 1165084
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have
been mel, the amounts can be measured reliably, and il is probable that income will be re￿ived.
Cash donations are recognised on receipt. other donations are recognised once the Charity has been
notified of the donation, unless performance conditions require deferral of the amount.
Expendtture
Liabilities are recognised as expenditure as swn as there is a legal or construcbve obligation
committing the charity lo that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amoLJnl of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs cannot be directly attributed lo particular
headings they have been allo(xted lo activities on a basis consistent wrf(h the use of resou￿$.
Tangible flxed assets
Depreciation is provided al the following annual rates in order to write off each asset over its eslimaled
useful life.
Playing equipment
20 % on reducing balance
Taxation
The charity is exempl from tax on ils charitable activities.
Fund accounting
Unreslrided funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives.
Financial instrumgnts
The Charity has elected to apply the provisions of Section 11 '8asic Financial Instruments. and Section
12 '01her Financial Inslrumenls. of FRS102 to all of f(s financial instruments.
Financial instruments are recognised in the Chanty's balance sheet when the Charity becomes paty to
the contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, with the net amounts presented in the financial slalemenls,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a nel basis or lo realise the asset and settle the liability simultsneously.
Going concern
Al the time of approving the finanaal stslements, the Iruslees have a reasonable expectation that the
Charity has adequate resources lo continue in operational existence for the foreseeable future. Thus
the Iruslees continue lo adopt the going concem basis of accounting in preparing the financial
statements.
Page 8
(x)ntinued...

Berwick Ran
ers Communi
Academ
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
Trustegs. remuneration and benefits
There were no Iruslees. remuneratKJn or other benefits for the year ended 31 sl March 2025 nor for the
year ended 31st March 2024.
Trustegs. expenses
There were no trustees, expenses paid ftir the year ended 31st March 2025 nor for the year ended
31st March 2024.
Comparatives for the statement of financial activities
Unrestrlcted
fund
Income and endowments from
Donab'ons and legacies
102,033
Charitable activitles
Operational activities
37,288
Total
139,321
Expenditure on
Charitable activities
Governance costs
Operational activities
3,000
53,973
Total
56,973
NET INCOME
82,348
Reconciliation of funds
Total funds brought forward
18971
Total funds carried forward
81,451
Page 9
(x)ntinued...

Berwick Ran
ers Communi
Academ
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
Tangible fixed assots
Playing
equipment
Cost
Al 1st April 2024
Additions
3,499
390
Al 31st March 2025
3,889
Deprgciation
Al 1st April 2024
Charge for year
700
Al 31st March 2025
1,286
Net book value
At 31st March 2025
2,603
Al 31st March 2024
2,799
Flxed asset Investments
Unlistgd
investments
Market value
Al 1st April 2024
Addi(ions
72,047
11,120
Al 31st March 2025
83,167
Net book value
Al 31st March 2025
83,167
At 31st March 2024
72,047
There were no investment assets outside the UK.
Debtors- amounts falling due within one year
2025
2024
Other debtors
5,000
Page 10
continued...

Berwick Ran
ers Communi
Academ
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
Croditors: amounts falling duo viithin one year
2025
2024
Trade uedilors
6,900
3,946
Movement in funds
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestrlcted funds
General fund
81.451
7,276
88,727
TOTAL FUNDS
81.451
7,276
88,727
Net movement in funds. induded in the atx)ve are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
46,503
139,2271
7,276
TOTAL FUNDS
46,503
139,2271
7,276
Comparatives for rnovement in funds
Net
mov9ment
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
18971
82.348
81,451
TOTAL FUNDS
18971
82,348
81,451
Comparative net movem8nt in fvjnds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
139,321
156,9731
82,348
TOTAL FUNDS
139,321
156,9731
82,348
Page 11
continued...

Berwick Ran
ers Communi
Academ
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
Movemont in funds - continued
A current year 12 months and prior year 12 months combined position is as follows..
Ngt
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
18971
89,624
88,727
TOTAL FUNDS
18971
89,624
88,727
A current year 12 months and prior year 12 months combined net movement in funds, induded in the
above are as follows..
Incoming
resources
Resour¢o$
expended
Movemgnt
In funds
Unrestricted funds
General fund
185,824
196,2001
89,624
TOTAL FUNDS
185,824
196,2001
89,624
Related party transactions
During the year the charity re￿iVed a donation of £22,403 from Chris Butler who is a trustee. There
were no conditions attached lo this donation.
10.
Employees
There were no employees during the year.
Page 12

Berwick Ran
ers Communi
Academ
Delailed Statement of Financial Activities
for the
ear ended 31st March 2025
2025
2024
Income and endowments
Donations and legacigs
Donations
Grants
23,354
2,304
78.033
24,000
25,658
102,033
Charitsble activities
Sponsorships
Subscriptions
R(x)m and facility hire
Admissions
Fundraising events
Tea bar income
Socaal lotteries
15,989
3,610
18,833
2,350
4,075
1,007
2,938
4,357
3,728
1,246
20,845
37,288
Totsl incoming resources
46,503
139,321
Expenditure
Charitable activities
Rent and pitch hire
Postage and stationery
Coaching costs
Kil
Match officials
Event and catering costs
IT software and consumables
Repairs and maintenan
RegLJlatory costs
Motor and travel
Miscellaneous expenses
Playing equipment
17,732
15,313
130
7,360
20,734
go
8,221
485
221
677
9,402
117
173
4,225
780
156
871
1,737
448
586
42
700
36,227
53,973
Support costs
Governanee costs
Accountancy fees
3,000
3,000
Total resources expended
39,227
56,973
Net income
7,276
82,348
This page does not fomi part of the slalulory financial statements
Page 13