Registered Charity Number: SCo447223
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
For
Fa]kirk Rugby Football and Sports Club SCIO
Daniel Morris Accounting Services
10 - 681 Alexandra Parade
Glasgow
G313[

Falkirk Rugby Footb#ll aDd Sports Club SCIO
Contents
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activity
Statement of Bal8￿CeS
Notes to the FinanciaI Statements
io
1 IPag8

Fthk Rugby Footh2ll and Sports Club SCIO
Report of the Trustees
For the year euded 31 Match 2025
The trustees have pleasure ID presentins theirreport tosether with the financial statemajts of the
charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement
of Recommended Practice (SORP)"Accountins and Reportins by Charities. issue5 in Marth 2005.
Reference and AdMI￿atiVe Detsils
SCo447223
Principal Addre88
Dorrator Road
Sunnyside
CauLelon
Falkirk
Stirlingshire
7YW
Independent Examiner
Daniel Morris AccountiThg Services
10 - 681 Alexandra Parade
Glasgow
G313LN
Bank of Scotland plc
1381140 High Street
Fall(irk
Stirlingsbire
21Pagè

Falklrk Rvgby Football and Sports Club SCIO
StructUTe, Governance and Management
Constitution
Falkirk Rugby Footbajl and Sports Club, YÈe Club- is a Scottish Charitable Incorporated
Organisation. It is governed by its constitution that was adopted on io December 2013. The Club was
granted charitable status by OSCR on io March 2014.
Appointment of trustees
The executive committee the ch￿L￿S Trustees.
Membership of the executive committee is open to all members of the club except those who have
been disqualified from being a charity trustee under the charities and trustee investment (Scodand)
Act 2005 or are employees of the club.
At each Annu81 General Meetingj the members may elect any eligible member to be a charity trustee.
The executive committee may, at any time, appoint any elis￿[ le member to be a eharity trustee. In
addition, the executive comtnittee may at any time appoint any eligible non-member of the
organisation to be a charity trustee on the basis that they have specialist experience or skills wl]ich
would be of assÉstance to the board.
Under the constitution, there must be a minimum of 5 and not more than 15 trustees.
RÈsk Management
The trustees have a dutyto identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in pla￿ to provide reasonable assurance against fraud and error.
This year, there has been considerable efforts to mini￿e major financial risk to the aub. A key
element in the management of financial risk is a regu]ar review of available liquid funds to settle debts
as they fall due and active management of trade debtors and creditors balances to ensure sufficient
working capital for the charity.
Objectives and Arti￿ties
Objectives and aims
Falkirk Rugby Football and Sports Club's aim is to play, promote and encourage public participation
in sport, especially rngby football according to the laws approved by tbe Scottish Rugby Union.
The Club aims to provide sports facilities and training to improve the health and wellbeing of children
and adults in Falkirk and sum)unding areas.
To further develop the Club, the Trustees are again looknng to grow the cash position to enable
additional investment in pitches as well as improving the energy efficiency of the clubh0￿e building
and its roof. Given that the Club has once again not utilised its overdraft facilities in this financial
year, there 15 good progress in this regard.
To achieve these aims, the Club will raise funds through social and other activities.
31Page

Falklrk Rugby Football And Sports Club SCIO
Athievement and Perforniance
Charitable artivitie8
It's mypleasure to submit my 7th Annual Report and my 6th Season Review.
It has been another very good yearfor our Club in so many wa)5 - and I've attempted to summarise
below the most significant achievement4 in no particular 0￿er.
As ever, my primary measure of success is in Intn￿llc1ng and nurturing rugby in Children and adults
M'hilst endeavouring to put sn]iles OD faix and encouraging everyone to the best of their bodies
- the best tool the￿ ever own. Our performance across our Minis. Midis 81 Seniors scrutiny,
and whilst the Seniors and Midis couldn't ￿n￿late the trophy n￿b of last season. we haiE perfonned
at a sood level across all sections.
Ouryouth sections continue in rude health, a huge testament to our Coaches and helpets.
Qur Minis success story continues, this last season we introduced 65 new primary scllool kids to
rugby. Our numbers increased slightly to 183, 152 boys and 31 girls, with Teatns at every age grade.
Our Midis, sirnilarly have enjoyed ongoing success
Ag predieted, we fklded Cirls at Ui8, 16 & Ms, and Boys @ Ui8, 169 151 w & ￿ - a firgt for our
Club to have a 'full set. of Girls & Boys Tearns.
Our U￿. Ui6 & UI8 BI￿ SULres3fully rtrentered the National Full Club Conferences @ Diy 2,
finIS￿g a ueditable 3rd from 7, only 2 win5 from 18 games behind the eventual Minners.
Sadly, no Cup silverware this season, however our Teams were competing at higher levels
than last season with the Li5s narn)lily missing out in the C21ey Shield FinaL
Our Ui6 Girls ￿Tn￿ed in the Ui6 National l£ague, finishing 4th and losing inthe Saltire
Energy Cale) Shield Final. The Ui8 Girls partnered with Strathendrick early in the season and
then rijmded their season off by winning the Caley Girls Shield- our only silverware this
season.
Our BDy5 & U4 Girls continued to develop and improve game on game as the
3 of our Ui6 Girls
M'ere selected to playfor Scotland, with a further two￿1
being selected for Caley- verywell-dolle Gills! We aIso had a number of other Boys & Girls
involved in the early Pathway stsges, so h0pe￿llv, more to in this area. We expect 15 boys and 4
trls to move up to our Midis plus 5 Boys and. hopefijlly. 3 Gir]s stepping up to our Senior&
Coaching numbers acr(A4s Minis & Midis are bealthy at 53 vs 431&8t season.
12St ye2r I rec211 writing these words whilst gazing at the National ￿gue Cup. H2ving Tharrowly
rnissed out on promotion the last 2 seasons, we never really quite reached our previous standards.
Early injuries, the worst season I can rec2ll, and that perennial bain, player unavallability plagued our
Is. We lost 7 l*ague games, vs x4 the1&8t 2 seasons, and ￿ted the Cup unbeaten, but surrendering a
comn]anding leadto drawwith KiA(caldy on the fi￿t garne of the season proved eostty and a portent
of the season to eome.
Our 2s had a very good season, finishins 3rd in Caley i, their higbest ever position, and progression
frorn 4th last season, espeeially when eonsidered against the disrnption that the is caused with player
availability.
41Pagg

Falkirk Rugby Football and Sports Club SCIO
Over the season our 1st XV fielded 35 players across the 16 I£ague games vs 32 last season over 18
games. Of these, 19 came through our Junior section.
Finally, on the Playing side, our Women's Team have been playing in the Eastlmidlands Aspiring
League- still early stages but th￿re training once a week and we've had around 20 Women training
since we started late last se&son. There has been very clear progression in perforni￿ceS and results
over the season.
Finance and Faci]ities wise - after the intensity and focus that Pavilion demanded, iys been a year of
consolidating and minor. rdatively) improvements.
Our Finances, presided over diligentlyby Mark remain healthy. Your Club pretty much spends 8Jl
that we bring in. We tend not to work a surplus, though cash reserves of £20k are, I would suggest, a
prudent minimum. Today,we sit with total cash in hand of -£26k. The Bar continues a reasonable
surplus to support our activities, making £iok profit from £95 income, £5k transferred to the
Playing side. As mentioned above- more monies in simply mean we can do more.
Our Sponsors continue to appe&r happy to continue supporting us, and again, many thanks to them
for their support!
All the above would not have been possible without all our various volunteers - Coaches, Groundhogs
& Parents who make it all happen. My thanks to you all and, in dosing, my thanks to our excellent
B0￿d for their ongoing commitment. The cornpeten￿ and commitment is being recognised at
Murrayfield.
In August, we get to go again!
51Page

Falklrk Rllgby Fortball *Dd Sp•rts Cknb SCIO
Financial Re￿eW
Annual Perforniance
In Comparison to the prior year, there has been significant reduction in both ineome and expenditure
at the Club. This is prim￿7]Y due to the scale of investment in Pairy]ion redevek)pment and additional
tloodlighting for the bottorn pitches during 2023/24. In 2024/2), the Club utilised the remaining
restricted srant fundins fron] ]ast year as well as its own funds in order to Cgmplete these works.
Off the back of the recent Club development, there was a maAced deerease in grant funding, donations
and fvndraising. However, Sponsorship and Advertising increased by almost 90% and incorne from
membership fees inereased by almost 40%, thus helpins to ensure a healthy income to fund Club
activities.
Excluding this phase of investment in facllities, the aub ran a small deficit of £5.2kfor the )*ar to 31
March 2025. Given the significant increase in activitv at the Club (Ui8s Tour, Midis, travel, purchase
of a new Marquee o)ver etc), this is a positive resu]t for the C]ub. Additionally, the Club has not had to
niake use of its overdraft facilities, deMo￿8t[ating a strong financi81 management.
In the eoming years. the Club WIRI eontinue to focus on operatin8 a fiDane72l surplus buildiD8
re6enres to prepare for future investtnent in the C]ub, specifidlyl the roof renovation of the
aubhouse ana other important maintenance.
Reserve8 Policy
A reserve$ policy h•8 not yet been established.
Approved bv order of the board of trustees on i May 2025 and signed on its behalf by:
i May 2025
61Pa99

Fa]klrk Rn2by Football Sp•rts Club SCIO
Independent Examiner's Report
To the Trusttts of Fallurk Rusby Football Sports aub SCIO
I report in the accounts for the year ended 31 Marcb 2025 set out in pages 8 -
The charit)"'s trustees are responsible for the preparation of the acLx)unts in accordance with the ternL8
of the Charities and Th￿tee Investment (Scot]and) 2005 Act and the Charities Accounts (Scotland)
Regulations 2006. The charitytrustees consider that the audit requirement of Regulation io(i) (d) of
tbe Accounts Regulations does not apply. It ts rny responsibility to examine the aceounts as required
under section 44(1) (c) of the Act and to slate wbethtr partic￿aT matters have come to MY attention.
Basis of independent examin&s report
My examination is c￿rIed Èn acmrdaJLce wlth Regulation li of the Charities Accounts (Scotland)
Regu]atioDS 2006. An eXaMi￿On indudes a reviewof the accounting records kept by the charity and
a comparison of the accounts presented with those record& It a]so indudes Collsideration of any
unusual items or disdosures in the accounts and seeks explanations from the trustees concerning any
such matters. The procedures undertaken do not provide all the evidence that would be requir￿ in an
audit and, eonsequently. I do not expr￿ an audit opinion on the aCc￿nts.
Independent examine￿$ statement
In the course of my exan)ination, no matter has eome to my attention:
which give8 me rewjnabk Lxuse to believe that, in any material respe¢( the requirements:
to keep accountins Tecords in ￿rdance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accouots Regulations: and
to prepaJe accounts which accord with the accounting r￿ordS and Comply with Regulation 9
of the 2006 Accounts Regulations
have not been met; or
to which, in my opinion, attention should be drawn in order to enable & proper understanding
of the accounts to be reached.
Daniel MO￿15 A(tounting Services
10 - 081 Alexandra Parade
Glasgow
G313LN
i May2025
71Pa9e

Fx]klrk Rugby Footbau and Sports Club SCIO
Statement of Financial Activity
For the Year Ended 31 March 2025
2025
2024
Notes
Donations
20382
6.978
58,708
166,954
20.382
6.978
58.708
166,954
253.022 1,035,443
28,440
784,751
54,237
168,016
Grants
Receipts from ￿ndraiSing activities
Gross receipts from other clwitable activities
Totsl Receipts
253.022
F￿pells￿ for fundraising
Payrnents relatillg directlyto clwitable actiiities
Covernamce costs
(7.191)
(7.191)
(7,830)
(250.772) (27,636) (278.408) (1,001,535)
(303)
(303)
(743)
(258,266)
27,636 {285,902) (1.010,107)
Total Pa￿ents
Net Receipts/(Payments)
Transfer to/(from) funds
ts.245) (27,636) ts2,881)
25,336
SURPLUS/(DEFIcrr) FOR YEAR
(59245) (27,636) (32,881)
25.336
81Page

Falklrk Rllgby Foctrtb￿ ind Sports aub SCIO
Statement of Balances
As at 31 March 2025
2025
2024
Total
Funds Funds Funds
Cash Funds
Cash and bank balances at start of
Sun)l￿8/(deficltI foryear
Cash and bw&balanees *t end ofyear
29,208
27.636
56,844
ts.245) (27.636) 132,881)
23,963
23.963
31￿09
25.336
56,844
Freehold Propetr. Bar (at cort)
Freehold Propty. Pawllion (at Cost)
Plant and maehinery (at net Tr￿k value)
F￿reS and fittings (at cost)
Maryuee (at Det book value)
Flood IAghts (&t net b(￿k value)
Advertising amd Sponsorship
Stock- Kit
52.600
5161yJ
52.600
35,000
io
35,000
3&000
li
22,925
7.807
22.925
7,807
32.750
7.807
li
2a60
Z3fK)
2,200
li
31,654
T20
31,654
7X)
&ooo
720
i&oo
Eleetronic scorei
2.rJo
2,730
2.730
Fquipment (at lletb￿k Yalue)
outstandi￿ rnemknhip fees
Debtors
43J33
43a&3
50.000
681
400
VAT refi￿d due
1,045
4045
2,059
122,591
78,333
200,924
193.447
600
Accruals
3*438
ll,000
Other [A)a￿S
11,000
11,000
14,438
11.000
11,600
posmoN
132)ll6
78?333
213.887 238,691
The financial ststements were approved by the Board Of￿￿ee5 on i May 2025 and were signed on
its behalf by.
91p￿e

Falkirk Rugby Footh*ll Alld Sports Club SCIO
Notes to the Financial Statements
For the Year Ended 31 March 2025
I. ACCoU￿G POIICIFS
Accounting convention
The fll]ancial statements have been prepared on the accruals basis in accordance with the
Charities and Trustee Investtnent (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006 (&8 amended). This is a change from prior year due to the aub consistently
meeting the income threshold of £250,000.
Toration
The charity is exempt from tsx on its chaTitable activiti&s.
FILnd accounting
Unrestricted funds can be used in accordance with the eharitable objectives at the discretion of the
Restricted fi￿a$ ean ontybe used for particular ￿$trIcted purposes wÉthin the objectives of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
There were no tntstees, remunerations, otherbenefits or expenses for the ended 31 March
2025 nor for the year ended 31 March 2024.
3. DONATIONS
2025
2024
Donations
8,076
18,966
GiftAid
12,305
9,474
20,382
28,440
2025
2024
Grants Received
2,198
4.780
6>978 784>75X
784,751
10 | Page

F#lldrk Rugby Football and Sports Club SCIO
2025
2024
Fundraising
Sponsorship &Advertisins
I￿ery
6.138
22,861
22,376
9.000
42,240
10.330
58.708
54?237
2025
2024
External Coaching and Development
Events
10,500
14.876
6,120
2.600
10,820
Falkirk Community Trust
Food and match day lunches
Funds from Falkirk Rugby Footbajl & Sports Club Ltd
Funeral Teas
7￿90
9,070
59000
780
4,365
5.968
5,000
960
Gate Money & Programm&8
International Ticket Sales
3,090
3,067
1,8
Kit
I￿ase of premises
Matched Giving
Membership Fees
Other
2,247
1,168
3.000
2,000
28.255
31.671
30,759
39,097
367
37.296
8.660
SRU
6,022
Travel
14,527
VAT
13,666
1669954
24.170
168,016
2025
2024
Lotteryprizes
Events
2,600
2,750
5,080
7.830
4,591
7,191
11 I Page

Fautirk Rugby Football and Sports Club SCIO
2025
2024
Advertising & Sponsorship
2.338
la37
1,320
634
2.032
Club Development
Development Offieerwages
Equipment & Kit costs
Food Expenses
41A95
804,525
31,488
25.118
32,542
32,847
15,947
5,380
5.968
10,444
2,454
International Ticket Purebases
3,032
567
16,180
5.516
31,406
4.791
8,181
22,365
7,465
597
8,676
280
Licences
1,570
Management Fees
NIC and Pension payment
Other
27,259
6,004
255
8.184
10,440
25,8
10,840
3,215
Physio
Pitches
Rates. Water and UtÉlities
Rent
Repairs and renewa]s
Sundries
7,123
600
Training
Trave]
36.225
994
15.238
1,256
278)408 1,001)535
VAT
9. GOVERNANCE COSTS
2025
2024
Accountants
303
743
303
743
io. FREEHOLD PROPERTY
Pauillion
The Sports Pavillion is currently leased to the Club from Falkirk Council. As part of the
development plans, a Community Asset Transfer (CAT) has been arranged. The Pavilion has been
valued by the Council at £35,000 and the CAT vill cost the Club £1. The CAT coneluded on 26
July 2024, finalising the transfer of ownership to the Club.
121 Page

Fgllttrk Rugby Footbgll and Sports Club SCIO
The Development Plan saw over £800,000 of infrastructure, structural and functional investment
ID the Pavillion. This has created a truly valuable asset for the Club and the surrounding
Community. The reinstatement value for Insuran￿ purposes has been set at £1,000,000.
As part of the transfer, there are restrictive covenants placed on the building's use. These include
that it cannot be sold on for fllLaneial gain and it must contÉnue to be used for Sporting and
Community driven purposes. Based on these covenants, the Club has Collduded that the property
shall be held on the Statement of Balances at the ￿lUatiOn produced by the Council of £35,000.
11. (YnlERASSET DEPRECIATION
On the basis of Note i Accounting Po]icies, Aeeounting Convention, the Club accounts are
prepared on an accruals basis. This is a change from the prioryear. As such, depreciation is now
included as an expense in the Financial Statements. Therefore. the useful life of &8sets held bythe
Club will now be captured on the Statement of Balances. This note serves to share details of assets
nearing the end of its useful life.
Marquee
The Marquee has been ID use at the aub for over 5 years and is nearing the end of its useful life.
The Marquee serves many purposes for the Club and a replacement cover has been purchased
while reusing the metal frame.
11.1 Cost or valuation
Plant &
Maehlnery
FloodllgPts
Gym
Equlpment
Marqu•¥
Totsl
At the beginning of the year
Additions
Revaluations
Disposals
At end of the year
32.750
5,000
50.000
2.200
1,260
89.950
31,431
30.171
(I,ioo)
(I,ioo)
120,281
32,750
35,171
50,000
11.2 Depreciation
Basis
Straight Iine Straigbt Lane Str￿t tane Str￿ght lane
Useful Iife (YeaT5)
io
20
At beginnix￿ of the year
Disposals
Depreciation
At end of the year
9,825
9tr825
&517
6.667
6,667
20,009
3y517
20,009
11.3 Net book value
At beginning of the year
At end of the year
32,750
5,000
31.654
50.000
2.200
89,950
100,272
221925
439333
131 Page