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**<br>Subscriptions<br>Match fee surplus<br>**Less:**<br>Pitches<br>SRU subscription & insurance<br>LWRFC<br>Travel<br>Catering<br>Physio & Sundries<br>Equipment and jerseys<br>Youth section<br>**Deficit from the provision of rugby**<br>**Deficit carried forward to next**<br>**page**<br>**Deficit brought forward from**<br>**previous page**<br>**Club Administration**<br>Receipts/(losses) re Internationals<br>SIS youth<br>SRU<br>Sale of club leisure wear<br>**Less:**<br>Bank interest and charges<br>Marketing<br>Cost of club leisure wear<br>BDM|**2024/2025**<br>**2023/2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>6,311<br>6,238<br>0<br>0<br>6,311<br>6,238<br>5,987<br>5,374<br>0<br>0<br>0<br>0<br>2,075<br>3,134<br>203<br>254<br>2,126<br>3,037<br>2,952<br>0<br>31,247<br>45,607<br>-44,590<br>-57,406<br>-<br>38,279<br>-<br>51,168<br>-<br>38,279<br>-<br>51,168<br>**2024/2025**<br>**2023/2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>38,279<br>-<br>51,168<br>261<br>1,517<br>23,300<br>31,063<br>5,975<br>9,383<br>86<br>932<br>29,622<br>42,894<br>95<br>89<br>0<br>0<br>0<br>2,638<br>0<br>0|
|---|---|






|Software<br>FoL Cost (Bench+function)<br>Miscellaneous<br>**Administration income/(deficit)**<br>**Fund raising income**<br>Donations<br>Friends of Lismore<br>Gift Aid<br>Sundry Income<br>Lotteries<br>200 Club<br>Social events<br>Leper Dinner<br>Tartan touch<br>Match/Club sponsorship<br>Less: Fundraising costs (+functions)<br>Surplus for year|418<br>526<br>320<br>469<br>1,976<br>8,553<br>-2,809<br>-12,276<br>26,813<br>30,618<br>750<br>2,170<br>2,532<br>2,837<br>188<br>4,577<br>357<br>2,618<br>2<br>143<br>2,487<br>2,621<br>0<br>432<br>0<br>0<br>0<br>186<br>2,540<br>2,250<br>8,856<br>18,774<br>0<br>-775<br>8,856<br>17,999<br>-2,610<br>-2,551|
|---|---|
||**2024/2025**<br>**2023/2024**<br>**£**<br>**£**<br>**£**<br>**£**|



## **Fixed Assets** 

## **Current assets** 

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






## **Representing** 

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

- (a) which gives me reasonable cause to believe that in any material respect the requirements: 

   - (i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and 

   - (ii) to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations; 

   - Have not been met or 

- (b}  to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. 


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

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**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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