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2025-06-30-accounts

LISMORE RUGBY FOOTBALL CLUB FINANCIAL STATEMENTS For the year ended 30 June 2025

Charity Number SC043329

Treasurer

FINANCIAL STATEMENTS

For the year ended 30 June 2025

CONTENTS
TREASURER’S REPORT 2
INCOME AND EXPENDITURE ACCOUNT 4
BALANCE SHEET 5
NOTES to the FINANCIAL STATEMENTS 7
INDEPENDENT EXAMINER’s report 8
TRUSTEES/COMMITTEE ANNUAL REPORT 9

TREASURER’S REPORT

For the year ended 30 June 2025

Last year we had a deficit of £2551. This we have a deficit of £2610 but despite the deficit the bank balance looks solid.

The predominant funding and expenses are the youth section. Cashback funding for the Castlebrae High School is in its second year of a 3 year cycle. We receive School of Rugby funding for Liberton High School.

Subscriptions have improved and up from £6,238 to £6,311. 200 club continues to be successful, albeit slightly lower than last year with £2,487.

7th August 2026

Alan Soden

Treasurer

INCOME AND EXPENDITURE ACCOUNT

For the year ended 30 June 2025

Rugby playing
Subscriptions
Match fee surplus
Less:
Pitches
SRU subscription & insurance
LWRFC
Travel
Catering
Physio & Sundries
Equipment and jerseys
Youth section
Deficit from the provision of rugby
Deficit carried forward to next
page
Deficit brought forward from
previous page
Club Administration
Receipts/(losses) re Internationals
SIS youth
SRU
Sale of club leisure wear
Less:
Bank interest and charges
Marketing
Cost of club leisure wear
BDM
2024/2025
2023/2024
£
£
£
£
6,311
6,238
0
0
6,311
6,238
5,987
5,374
0
0
0
0
2,075
3,134
203
254
2,126
3,037
2,952
0
31,247
45,607
-44,590
-57,406
-
38,279
-
51,168
-
38,279
-
51,168
2024/2025
2023/2024
£
£
£
£
-
38,279
-
51,168
261
1,517
23,300
31,063
5,975
9,383
86
932
29,622
42,894
95
89
0
0
0
2,638
0
0
Software
FoL Cost (Bench+function)
Miscellaneous
Administration income/(deficit)
Fund raising income
Donations
Friends of Lismore
Gift Aid
Sundry Income
Lotteries
200 Club
Social events
Leper Dinner
Tartan touch
Match/Club sponsorship
Less: Fundraising costs (+functions)
Surplus for year
418
526
320
469
1,976
8,553
-2,809
-12,276
26,813
30,618
750
2,170
2,532
2,837
188
4,577
357
2,618
2
143
2,487
2,621
0
432
0
0
0
186
2,540
2,250
8,856
18,774
0
-775
8,856
17,999
-2,610
-2,551
2024/2025
2023/2024
£
£
£
£

Fixed Assets

Current assets

Cashback Funding
Stocks of sweaters, ties
Debtors
Gift aid
Cash at Bank
Less: Current liabilities
Other loan – Centenary Fund
Bank overdraft
Creditors (Lepers Dinner)
IPCSC pitch rental
FOL Lunches
Net current assets
9,000 0
300
969
9,777
49,750.00
60,796
13,004
0
750
2,260
350
16,364
41,821
44,431
41,821
44,431
300
0
9,965
38,965
58,230
13,294
0
2,765
0
350
16,409

Representing

Funds
Brought forward from previous
period
Surplus for period
Exceptional write (down) back
Revaluation Reserve
44,431
46,982
-2,610
-2,551
0
0
41,821
44,431

Statements set out on pages 3 to 5 were approved by the Lismore Committee on XX XXX 2025 and were signed on its behalf by:

Treasurer

xx/xx/2025

The notes on pages 7 and 8 form part of these financial statements.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

1. Pitches

Pitch costs have increased from £5,374 to £5,987

2. Youth Section

Cashback for Communities funding is supporting delivery in Castlebrea High School. We have some funding for delivery in Liberton High School but funding is down and we have reduced our staffing appropriately.

3. Centenary Fund

Still rising but cash in bank to cover member contributions.

4. Travel / Catering Costs

Travel and catering costs are down on last year. Travel costs can be variable dependent on league and cup competition draws.

5. Sponsorship / Fundraising

We have maintained a good relationship with our sponsors and have benefitted by keeping them on board. The 200 club and Friends of Lismore provide good income to support our activities.

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INDEPENDENT EXAMINER'S REPORT

I report on the financial statements of the charity for the year ended 30 June 2025, which are set out on pages 3 to 8.

Respective responsibilities of Management Committee and Examiner

The Management Committee of the Club is responsible for the preparation of the financial statement in accordance with the constitution of the Club. The accounts should be subject to external scrutiny in line with the relevant requirements of legislation.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the club and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the Management Committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Pawel Kurcz ACCA 15/6 Meadowbank Crescent Edinburgh EH8 7AJ Dated: XX[th] June 2026

7

LISMORE RUGBY FOOTBALL CLUB

TRUSTEES/COMMITTEE ANNUAL REPORT

Committee –

Alastair Barclay President
Alan Soden Treasurer
Mark Lane Secretary
Jamie Barclay VP
Michael Wilson VP
Kim James Club Captain

Youth

Lismore RFC support the delivery of Rugby in local High Schools, Liberton and Castlebrae. We employ a full time Development Officer to support the delivery.

The neighbourhood covers the wards of Craigmillar, Moredun, Gilmerton, Inch, Liberton, Gracemount, Burdiehouse and Duddingston.

Within the South Edinburgh area there are 10 wards which feature in the Scottish Executive Index of Multi Deprivation Index 'worst' 500. These wards contain health risks much higher than the average for Scotland.

Liberton High School is 6[th ] on the SID scale and Castlebrae has the highest SID rating in Edinburgh.

Adult Teams

Lismore RFC Women’s team played in the East/Midlands league One.

Lismore RFC Men’s team played in East regional League 3

We have continued to host Queen Margaret University Women’s and Men’s teams, and this has proved fruitful in supplying players to our adult teams.

Charity Number SC043329

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