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
DO￿10Th$
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$lrvJ
Rent
IntsuAn¢•¢iahl1
15.32f>
IA75
920
212.9
147A78
s4￿￿
10,921
xp•Ddrtyr•
Plrlylng and Ctss¢hlr
Renrand Rate5
7.710
12.730
7.710
12,7&1
Eouiwie
Tr&
C*eriThgarf Ho5&Vtalty
Coachlngewenses
CoachTrralffllngcDsts
Sa￿r*s
Pen51oncD5ts
8,rffjo
1.827
1.827
IBB3
900
iD5,865
37.781
6B.084
PlayerèxpÈnse$
Strlpsand Clwb*it
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
ILkflcir1￿Urp1ustQrWar
16A32
5.511
iQB21
The staiementotflnanciai aCtprite$1rt￿1oÈ$all1aI￿$1￿its$Se&fftllsM4sed inth&￿r.*jl1n50me￿￿expend1IuEt
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 ne￿year
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&.

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