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2025-03-31-accounts

APPENDIX 1 oscr Period start date Mc￿th Year Period end date Month Year Da From J>24 31 M￿h 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address Perthshire Community Rugby Trust SC041595 Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted if not for whole year lor body) entilled to tee (rf any) 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period) Name Dates acted if not for whole year Structure, governance and management Type of governing document The charity is a charitable trust govemed by its constitution. The Trust was granted charitable status by OSCR on 22nd June 2010 Trustee recruitment and appointment The Trustees meet on a monthly basis to discuss the perfomiance of the trust and its employees to ensure it is meeting all its aims and objectives. The Trust Deed allows for up to 6 trustees to be appointed and the opportunity will be taken to appoint additional trustees from time lo time rf suitable candidates with the required skills are found. The trustees may invite certain persons with appropriate skills to attend the monthly meetings from time lo time when required. Objectives and activities Charitable purposes To promote sport. wellbeing and a healthy lrfestyle amongst the children in the local community and schools. To introduce sport to people who have not shown an inclination in the past and encourage them to develop and grow as indivhluals whilst also being part of a team environment. All development work in the community undertaken on behalf of Perthshire RFC is carried out by Perthshire Community Rugby Trust. The Trust therefore represents the development branch of Perthshire RFC. Summary of the main activities in relation to these objects The School of Rugby at Bertha Park High School delivers over 10 sessions on a weekly basis from a dedicated community coach and strength & conditioning coach attached to the school. We assist curriculum delivery of rugby for boys & girls and after school clubs at Perth Academy and Community School of Auchterarder. Also assist delivery of rugby at Craigclowan Prep school. As well as delivering sessions at Perth Grammar, Perth Academy, Perth High School & St John's Academy we run blocks at all the Primary School clusters in Ihe area. The Development Team also organise rugby camps each year.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period The Development team continued its work into season 2024125 coaching in the schools around Perth. In all, rugby coaching was delivered in 27 primary and 5 secondary schools. A total of 2526 primary aged children and 824 secondary age pupils benefrtled from this coaching. One Community Coach leads The School of Rugby at Bertha Park and is also the lead for girls rugby at the Community School of Auchlerarder. Other Community Coaches have delivered rugby in primary schools around the region, as well as secondary school sessions and festivals. The Modern Apprentice is working hard coaching rugby in Bertha Park and Perth Grammar. Over the year we ran a series of secondary sch￿1 festivals, where all 10 schools took part in one event or more. In the second haFf of the season. we ran a competitive structure, and the schools competed for some silverware. Again, all 10 schools attended in one or more fixtures, in addition a team from Morrison's Academy participated as well. This was organised by our Development Officer, who also took the lead to resuThect Perthshire's U16 Girls team.. recruiting new players and seeing the team grow: culminating with the team winning the U16 Caledonia Shield Trophy. The school year finished with the now annual P6 & P7 school's tournament. A total of 13 teams from 10 schools competed against each other. Prior to this, we held another extremely successftjl Easter Holiday Rugby Camp which saw our numbers increase yet again, with 38 young players attending for the week. We had some new faces join the club members this and some have since joined their respective Club teams. Financial review Brief statement of the charity's policy on reserves The Trust will always maintain sufficient liquid reserves to meet its obligations and actively fund raise to ensure it maintains this position. The main source of funding is through partnerships with bodies such as Scottish Rugby, Perth & Kinross Council and Perthshire Rugby Club. Service Level Agreements are entered into and the Trustees manage these to ensure that the Trust honours its obligations. Details of any deficit The deficit this year was £35 573 which has eroded almost all the reserves and is unsustainable. Cost cutting measures including reducing staff headcount and hours will be undertaken alongside seeking new funding Sour￿5. Donated facilities and services lif any) The trustees donated large amounts of their own free time, costs of travelling, IT serviceslequipment and use of homes for office work. Additionally the facilities at Perthshire Rugby Club are used to hold meetings and store equipment for the Trust.

APPENDIX 1 other optional information Due to a full change of Trustees and closure of Bell's Sports Centre over the last ear there have been challenges. As a temporary measure the principal address was moved tc home with the intention of moving it again to the Gannochy Pavilion as soon as can be practically a￿nged for receiving post. Areas of govemance are being tightened up as the new Trustees seek to fulfil their duties and put the Trust in a good place to deliver on our objectives. Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Chair Treasurer Date 2tKI June 2025 2rKI June 2025

Enter SC No. below

APPENDIX 2

Enter charity name below

Perthshire Community Rugby Trust

SC041595

Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts
For the period
from
1st
Day
Period start date
April
2024
Month
Year
to Day
31st
Period end date
Month
March
Year
2025
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 6,768 6,768 15,972
Legacies - - - -
Grants 58,405 58,405 39,520
Receipts from fundraisingactivities - - - - 34,266
Gross tradingreceipts 7 7,425 7 7 7 7,425
Income from investments other than
land and buildings - - - -
Rents from land & buildings - - - -
Gross receipts from other charitable
activities - - - -
- - - -
A1 Sub total A1 Sub total 72,599 72,599 - - - - - - - - - 72,599 72,599 72,599 72,599 72,599 89,758
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
Total receipts 72,599
~~—~~
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
72,599
-
-
-
72,599
-
-
-
72,599
-
-
-
72,599
72,599 -
89,758
A3 Payments
Expenses for fundraising activities - - - -
Gross trading payments - - - -
Investment management costs - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 108,172 1 1 1 108,172 172 101,603
Grants and donations
- - - -
Governance costs:
- - - -
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs - - - -
Other Other Other
- - - -
- - - -
**A3 Sub total ** 108,172 - - - - - - - - - 108,172 108,172 108,172 108,172 108,172 101,603
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 108,172
-
-
-
108,172
101,603
~~—__====~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
35,573)
(
-
-
-
35,573)
(
11,845)
(
-
35,573)
(
-
-
-
35,573)
(
11,845)
(
~~======~~

APPENDIX 2

SC041595

Perthshire Community Rugby Trust

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments
Details Unrestricted
funds
to nearest £
46,445
35,573)
(
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 46,445 58,290
Surplus / (deficit) shown on receipts and
payments account
35,573)
(
11,845)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
10,872 - - - 10,872 46,445
-
-

-
Fund to which

-
asset belongs
-
-
M arket valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
C urrent value (if
available)
to nearest £
Last year
to nearest £
Details Total
-
Fund to which liability relates
- -
-
Amount due
to nearest £
Last year
to nearest £
Details Total
Fund to which liability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature* Total
Print Name
-
-
Date of
approval
2nd June 2025
2nd June 2025

APPENDIX 2

Perthshire Community Rugby Trust

SC041595

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

DevelopmentTeam
Type of activity or project supported
DevelpomentTeam
DevelopmentTeamand Schoolof Rugby
Individual /
institution
Perth & Kinross
~~Council~~
Scottish Rugby
Perthshire Rugby
Number of grants
made
£
Number of grants
made
£
2 12,020
3 22,057
2 24,329
Total 58,405
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)
X
Authority under which paid £

C3b Trustee remuneration - details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X Number of £ trustees C4b Trustee expenses - details

C5 Transactions with trustees
and connected persons
C4b Trustee expenses -
details
Nature of transaction Number of
trustees
£
Number of
trustees
£

Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

APPENDIX 2

Perthshire Community Rugby Trust

SC041595

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
GannochySports Pavillion Ltd
Perth Guildry
BNY Mellon
General
PKC - Womens Rugbytickets
Total
Unrestricted
funds
to nearest £
4,000
2,048
720
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
4,000
-
2,048
-
-
720
Total last period
to nearest £
GannochySports Pavillion Ltd 4,000 4,000 4,000
Perth Guildry - 9,616
BNY Mellon 2,048 2,048 1,620
- 715
General - 21
PKC - Womens Rugbytickets 720 720
6,768 - - - 6,768 15,972
- - - - - -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Perth & Kinross Council 12,020 12,020 12,020
Scottish Rugby Union 22,057 22,057 27,500
Perthshire Rugby 24,329 24,329
-
Total
58,405
-
Unrestricted
funds
to nearest £
3 Gross receipts from other charitable activities
58,405 - 58,405 39,520
-
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
-
Total current
period
to nearest £
-
Total last period
to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Development Officers' & MA's Salaries, tax & NI 89,696








89,696










72,391
Travel Expenses 5,864 5,864 3,763
Office Costs 2,331 2,331 1,950
Sports Equipment 8,360 8,360 4,108
Marketing& Promotional Material 76 76 1,857
Strength & Conditioning 140 140 1,936
Business Development Manager - 12,761
Event Costs 75 75 300
Vechile Hire 480 480 130
Trustee LiabilityCover 524 524 500
MAC Consultancy - 1,907
Womens 6N tickets 626 626
Total 108,172 - - - 108,172 101,603
- - - - - -

APPENDIX 3 oscr Office of the Scottish Charity Regulator Inde endent examiner's re ort on the accounts Report to the Charty nJne trusteeslmembers of Perthshire Community Rugby Trust Registered charity SC041595 number On the accounts of the charity for the period Period start date Period end date ￿t￿th March 2024 to 31 2025 Set out on pages paJe mters oladdrtKfial sheets) Respective The charitls trustees are responsible for the Fxeparalion of the accounts in accordance responsibilities of with the tems of the Charilies and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulats'ons 2006. The charity trustees consider that the audit requirement of Regulab'on 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examinats'on is carried oui in accordance with Regulation 11 of the Charities examiner's statement Accounts (Scotland) Regulab'ons 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual rtems or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audit and, consequenlty, I do not express an audit opinion on the accounts. Independent examiner's In the course of my examination, no matter has come to my attention statement which gives me reasonable cause to believe that in any material respect the requirements: to keep acc(￿nting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. to which. in my opinion. attenb'on should be drawn in order to enab￿ a proper understanding of the accounts to be reached. Date: Signed.. Name: Relevant professional qualification(s) or body (if any): 14th October 2025 Address.. "Please delete the ￿￿rdS in lh8 t￿ets rflly ￿. Wthe do apFty. sd (YA tIw)se rnatt￿5 *thich have come to your attentu)n on the foll(F+ving page

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose