Charlty regi$tratlon number SC044797 IScotland} MARR RUG8YFOOTBALLCLU8 ANNUAL REPORT AND UNAUDITED FINANCIALSTATEMENTS FOR THEYEAR ENDED 30JUNE 2024
MARR RUGBY FOOTBALLCLUB CONTENTS Page Indepen¢eni examiners report Trustees, report 24 Siaiement ol Financial activities Balance Sheet Notes 7-10
MARR RUGBY FOOTBAILCLUB INDEPENDENT EXAMINER'S REPORT TOTHE TRUSTEESOF MARR RUGBY FOOTBALLCLU8 I report on the accounts ol the charity lor the year ended 30 June 2024whlch are set out on pages 2.8. Respecllve responslbllltles of trustees and examlnei. The charity'5 tiustees are responsible lorthe preparation of Ihe ac¢ounts in accordance wrth Ihe ierms ol the Charities an(i Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscoiiandl Regulations 2006 las ameniiedl. The charltytrustees consider that the auoit requirrnent ol Regulation Iollllal to ol the 2006 Account5 Regulations does noi apply. li is my responsiblliry to examinethe accounts as required under 5ectlon 44111 Icl of the Aci and lo slate whelher particuLar matter5 have come to my attenlion. Ba515 of the examlnei's statement Ny examination Is carried out in accoioance with Regulation 11 ol Ihe 2006Accounts Regulations. An examination includes a review of the accounting records kepl bythe charlty an¢ a compar150n ol the accounts presented wllh those records. It atso Includes consideratlon ol any unusual items or disc105ures in the accounts. and seeks explanations from the trustees conceining any such matters. The procedures undertaken do not provide allthe evidencethat would be ieouired In an audit. and consequently I ilo not express an au¢Jit opinion on the view given by the accounts. Independent examlner's statement In Ihe course ol my examination, no matter has come to my attention I which gives me reasonable cause to believe that In any marellal respect the requirements.. to keep accounting records in accordance with Sectlon 4411) lal ol Ihe 2005 act and Regulaiion 4 01 the 2D06 Accounls Regulatlons io prepare accounts which accord with the accounting records an¢J complywlth Regulation 8 01 the 2006 Account5 Regulations that has not been mel, or 2 10 whSch, in my opinion, attention shoLtld be drawn in orderto enable a proper understandlng ol the accounts to be reached. Graham & Co IA¢¢ountants1 Limilfftd 76 Dumbarton Road Clydebank Glas9OW G811UG Oatod
MARR RUGBYFOOTBALLCLUB TRUSTEES, REPORT FOR THE YÉAR ENDED 301UNE 2024 The Trustee5 present their annual report and financial statements torthe year ended 30 lune 2Q24 The financ121 siaiemenls have been prepared in accordance wilh the accounting policies Set oul in note I to the Ilnancial statements and complywlth the charity5 constitution. the Charities and Trustee Invesrmenl ISco113ndl Act 2005. the Charilles Accounts Iscotiandl Regulations 2006 las amended) and 'Accounting ancj Reportlng by Charltles.. Slatement of Recommen(Jett Practice applicable to charities preparing their accounts in accordance wlth the Financial Reporting standard applicable in the UK and Reptjblic c>1 Ireland IFRS 1021" leff ective I january 20191. Oblectlves and actlvltles The Club was incorporated as a scottish Charltable Incorporatet1 Organisatlon on IIAprll 2014, The principal objects ol the organisalion are 10 advance public partlcipation in sport, an(i in paniculai Rugby Unlon, and lo provide recreatlonal facllllies. In puisuance ol rhe objects. the organisatlon offers coaching and competltive opportunltles lor and promote5 participaiion ol the whole community in Ihe sport of Augby Union. ensures a duty ol care to all members ol the Club, provides all Its servlces in a waythat is fair to everyone and ensures fhat all members receive fair and equal treatment. The Chaiity has formed a company Marr RFC Llmliecj to adminlster Senior Rugbywlth the Cluts's IXV team participaiing in tne Scottlsh Rugby Unlon Premiershlp. The Charity plans to coniinue ihe activities outllned In the lollowingyears.
MARR RUGBY FOOT8ALLCLU8 TRUSTEES, REPORT Icontlnuedl FOR THE YEAR ENDED 301UNE2024 Employee Pollcy The Charity employs coaching stall to work wlih both the Sunioi and seniorteams. S13ff cosrs are paid by the charity and a management charge is levied to the assoclated Lirniteij company 10 recover siaff costs paid lo playeFS in the Scottish Pfemlershlp. Achlevements and performance During the year ijnder review Ihe organisalion provide(J Rugtiy Union training and competitive Rugby to all sections ol ihe community from pre-school cttilden to adulrs. The number of children in pre-school and Primary age groups who particlpated In theyear continues lo inciease. At secondary school age groups the Club provides Rugby Union iralnlng and competltlive Rugtiy at Marr College for both boys, and girls, teams. The Men's senior IXV team compeiett In Ihe Scottish Premle(shlp and the Scottlsh Cup during the year, finishing as runner5-up In the regular season flut loslng In the play-off Seml Flnal. The team a150 IOSI in the semi Iinal of the Scottish Cup. Marr have now established a Women's senior team and they competed in the A5plrlng League and the Scollish Bowl competition ¢uringthe 2023124 seson. Theieam won tne Scottish Bowl Tournament at Murrayfieid's Hive stadium at the end ollhe season. The aclivities ol Adult male and female teams are admlnistered by the associated Llmlted company Mair RFC limited. Flnanclal Review The income received by the charity is oullineo In the Statement of Flnanclal aciivlties. Reserves PoLicy The Charity aims lo increase its reserves by offering sponsorshlp and advertising opporrunities lo local businesses and indivi(&uals and to increase 5ubscrlption income through increasing mernber5hip The charity alms lo carry OLrt improvements to the Clubhouse and grounds ano to continue to support and invest in the Club's youth policy, The charity acknowledges two legacies received (JurinE the year toialling £20.833. The legacy loi the sum ol £10,000 has been allocated to the General Funij and the Legacy lor EIO.833 to the Club Impiovemenl fund in line with the Mshes of Ihe donors.
MARR RUGBY FOOTBALLCLUB TRUST.EES' REPORT (Continuedl FOR THE YEAR ENDED 30JLINE2024 Investmeni Pollcy The charity's lunds are all invested in bank accounts with any surplus funds from timeto time belng helo in an Invesiment bank account. Structure, Governance and managefftent The charity is a two tier SCIO, administe¢J byTrustees on behalf of the membersh5p. The Trustees who setved durlng the year were Dated Daied
IARR RUGBY FOOTBALL CLUB STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 30 JLWE 2024 Maff Rugby CAub Gweral FuTrJ Youth Fund iublmprroverneffl Fund 5ubsc¥iptions DO10Th$ SRU Incor Managemenifee 54028 31.034 37.546 15.iWJO 20.8S3 16,757 14.189 25.000 86 .0 io,i)Do 10033 36.661 JS,32Q 1,375 820 36,661 Fundrni$lrvJ Rent IntsuAn¢•¢iahl1 15.32f> IA75 920 212.9 147A78 s4 10,921 xp•Ddrtyr• Plrlylng and Ctss¢hlr Renrand Rate5 7.710 12.730 7.710 12,7&1 Eouiwie Tr& CeriThgarf Ho5&Vtalty Coachlngewenses CoachTrralffllngcDsts Sars Pen51oncD5ts 8,rffjo 1.827 1.827 IBB3 900 iD5,865 37.781 6B.084 PlayerèxpÈnse$ Strlpsand Clwbit Laundry& Match cos15 Vnnbny and rnedia coBts MedicaiaDI FitsiAHIExpEn5ES TrophySEngiaYlng¢osts 281 29 502 188.256 103,570 84,fj86 Ingurtrt• 83nkGMaige5&Commi5sk) Transierio meetoetsitonYLWm FunJ ITr - 30.177 Totalexp•ndtture 8,218 90.177 Totalexpenttftu IW74 14L 54.509 ILkflcir1Urp1ustQrWar 16A32 5.511 iQB21 The staiementotflnanciai aCtprite$1rt1oÈ$all1aI$1its$Se&fftllsM4sed inth&r.jl1n50meexpend1IuEt atisefrom continuinRacUYities.
MARR RUGBY FOOTBALL CLUB BALANCE SHEET AS AT 30 JUNE 2024 2034 2023 Fix•d AsBgts Clubhouse 8nd Dlawng fiÈio$ Equipment 573.193 573.199 573.21¥J 573.200 CvrT¥nt A559tS DeDIOIS Loan 10 Nari RFC LitnlleJ Bank Actobnts Cash on hand Invesmeni In Mari RFC Llmiied Toial curreRI asseis 15,043 7,580 &070 150 66,870 31,897 Crodirors amounw f•lllng wlthln one y••r Creditor5 and acciued cn818eS 19,016 67$ 19.016 675 Nel Current assets 47, 31.222 reditorn .' amounts ralllng du• aftaror y••i 620,854 604422 Repiesenteo by Genwal ReseF¥e. BaiancebroughtfotW8rd 8LlIJ 5,511 . 64426 Youth F¥nO Bolance after iian51er Irom GeneralFund club Improvement Fund Surplus lor year 10,921 Balance cairled loNard 10 neyear 620,854 Tnetinaneiaisiai¢ments¥verÈ aoproved DvthèTrusiee$on20 Mareh2ll25.
MARR RUGBY FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 l Accountlng Pollcies Chèrity information Marr Rugby Football Club Is a two tier SCIO establihed in April 2014 aThJ operatlng under a constitution. l. l Accountlng convention The linane121 Statements have been prepared In accordance wlth the char[S Constitution. the charlty and Trustee Invesiment (Scotlandl Aci 2005. the Charlies Accounis IScotianQl Regulations 2006 las amended) and the Ch8rlties SORP'Accounting by Charities.. Statement of Recommended Practlce applicable lo charities prepailng ihelr accounts in accordance wlththe IFRS1021 leff eciive I lan8ury 20191. The Chbriry has taken advantage of the PTovlslons in the SORP notto prepare a Statèmeni ol Cash Ilow. The linanclal statements have been prepared under the hlstoflcal cost conventlon. 1.2 Going Concern At the time ol approving the financial statement5 the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational exisiance for the foreseeable future and no materlal uncertalnies exist regardingthis. rhus the Trustees continue to adopt the Going concern basis of accounting in preparing linancial 51atemenl5. 1.3 Charitable Funds The General Fund Is an unreslricied Fund and is regariied by the Twstees as vailable lor use al the discretion of the Trustees in furtherance of theif Charitable Aclivitie5. The Club Improvement Furid is regardeii as a designated fund lor use in carrylngout Fabric repairs and lfflprovements to the pioperty. The Club ha5 no restricted or endowmenl tund5. 1.4 ncome Income 1$ recognised when any pertormance conditions have been met. Ihe amounr5 can be Measured reliably. anrj it Is possible thatthe Income w611 be received. Castt donation5 are recognised on recelpt.
MARR RUGBY FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Legacies are recognlsed once payment has been received bythe charfty. 1.5 The standard procedure is thai the Charlty contacts the Sollcltor oi other paty making the donarion to enquire il there is any condltion or restiictlon attached to the use of the funds, The donation is then Tecognised in accorlance wllh the shes ol the donor. Expenditure 1.6 Expenditure is recognised once there is a legal obligation to a third paty and payment 15 then made. Expendlture is classilietj by attivity. 1.7 Invesiment The charity owns one share in Marr RFC Limited, being the entlre shale capital. The company was loimed to adminsler the affairs of Marr Rugby Club's senlor teams and in particular the IXV team that operates in the Scottish PTem5er5hlp. 2 Employee benefits Salariett employees are entitled to take holiday leave as agiFe(i withtheir line manager. Those worklng inlemittent hours are pald a pefcenlage ol their hourly fate to lake account ot hollday pay due to them. Expenditure on Cnaritable activities All expenoiiure shown on the Statement of Flnancial Activftes relating to Marr 3 Rugby Fooiball Club is regardeii as charitable eKpen(Jiture. All costs shown are dlfect costs. No governance costs are Included and governance matter5 are dealt wlth ty the Trustees wlthout charge. Trustees None ol the Trustees lor persons connetted wlth them) recelved any remuneratlon ol tsenelits Iiotn the challty duringihe year.
MARR RUGBY FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 4 Tangible fixèd assets Clubhous• and Playlng Fle5di Plant and Ftttings T¢)lal C05t AI 30 June 2023 573,199 29,053 602.252 Added durlng yeaf Sold Ourlng year AI 30 June 2024 573,199 29.053 602,252 Depreciatlon AI 30 JLJne 2023 29,052 29.052 Charge lor the year Eliminated on disposal At 30 June 2024 29,052 29,052 Net book valLSe AI 30 June 2024 573,199 573,2QO al 30 June 2023 573.199 573,200 The Clubhouse and playing fields were constructsd by the Club. The land is owned by an¢ leased from South Aylshife Council. The Trustees have taken the view that the value is grgater than the wsl Shown in Ihe accounts and depreciation has therefore not been chaiged on the expendlture. This Is a departure from normal recommended prath"c&.
NOIE5 TOTHE FCLSTA1E8OKTrUll1Tr Fe•TTr¥É4A ENDEDaoJvNE24 IPSCOiIEAIID LYPENEITUREACCOUNTOPOR YtARseKw)OJUNEX2•TOJOJUPW•24 4n7 47(Q ni L431 4079 io 12.7aD Jii J¥ ia4 4071 •ifd LT&t((w5 UFI ii 19371 5Q175 114RFtFtLWFOOTPALLCUI BAL•cE9HEtY$ J•JUNE102•TOJOJUNEM24 5FJ.I 5rn1 ya 70 i&0 55Jil 7MFI 21 3122È IW2 iJ5