Charity registration number SC044797 (Scotland)
Marr Rugby Football Club
Annual report and unaudited financial statements
For the year ended 30 June 2025
Scottish Charitable incorporated Organisation
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Marr Rugby Football Club
Contents
| Contents | |
|---|---|
| Page | |
| Reference and administrative information | 1 |
| Trustees' report | 2 |
| Independent examiner's report | 5 |
| Statement of Financial activities | 6 |
| Balance Sheet | 7 |
| Notes to the financial statements | 8 |
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Marr Rugby Football Club
Reference and administrative information
| Principal Office-bearers | President | Anthony G Peters |
|---|---|---|
| Chairperson | Kirsty Dace (Appointed 8 May 2025) | |
| Treasurer | James Caldwell (Resigned 6 August 2025) | |
| Interim treasurer | Callum Bastock (Appointed 8 May 2025) | |
| Principal address | Isle of Pin Road | |
| Troon | ||
| Ayrshire | ||
| KA10 7ER | ||
| Bankers | Royal Bank of Scotland | |
| 36 St Andrew Square | ||
| Edinburgh | ||
| EH2 2YB | ||
| Independent Examiner | Henderson Loggie LLP | |
| Suite 5.3 Kirkstane House | ||
| 139 St Vincent Street | ||
| Glasgow | ||
| G2 5JF | ||
| Charity registration number | SC044797 |
1
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Marr Rugby Football Club
Trustee's report
For the year ended 30 June 2025
The Trustees present their Annual Report and Financial Statements for the year ended 30 June 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Year in Summary
The year under review saw strong participation across all sections of the Club, continued delivery of rugby activity ‑ from pre school through to adult level, and a strengthening of the Charity’s financial position. During the year the Charity received a significant legacy which has been designated to support future improvements to the Club’s facilities. The Trustees consider the Charity to be in a stable position, well placed to continue delivering its charitable objectives.
Objectives and Activities
Marr Rugby Football Club was incorporated as a Scottish Charitable Incorporated Organisation on 11 April 2014.
The principal objects of the Charity are to advance public participation in sport, and in particular Rugby Union, and to provide recreational facilities. In pursuance of these objects, the Charity:
-
Provides coaching, training and competitive rugby opportunities for participants of all ages;
-
Promotes participation across the whole community;
-
Ensures a duty of care to all members of the Club;
-
Delivers services in a way that is fair and inclusive, ensuring equal treatment of all participants.
‑ The Charity formed a wholly owned subsidiary, Marr RFC Limited, to administer senior rugby activities, including the Club’s 1XV team. Marr RFC Limited participates in the Scottish Rugby Union Premiership and operates independently, with staff costs recovered from the company where appropriate.
Achievements and Performance
During the year, the Charity continued to deliver Rugby Union training and competitive fixtures across all age ‑ groups, from pre school children through to adults.
At Mini Rugby level, training is offered to boys and girls from three years of age up to Primary 7. Primary school pupils take part in training sessions, matches and festivals with neighbouring clubs. At secondary school age groups, the Charity provides Rugby Union training and competitive rugby at Marr College for both boys’ and girls’ teams.
During the 2024/25 season:
-
Both the Marr College Under ‑ 16 and Under ‑ 18 teams reached the semi ‑ finals of the Scottish Schools Cup at their respective age groups.
-
The men’s senior 1XV team competed in the Scottish Premiership, finishing ninth in a twelve ‑ team league. Following league restructuring, the team was relegated to National League Division 1.
-
• The second XV competed in the Inter Cities Reserve League.
-
The third XV competed in the West Region Reserve League Division 1.
2
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Marr Rugby Football Club
Trustee's report (Continued)
For the year ended 30 June 2025
Achievements and Performance (Continued)
- The senior ladies’ team, the Marrlequins, competed in West Division 3, winning both Stage 1 and Stage 2 competitions and securing promotion to West Division 2.
Adult male and female team activities are administered by Marr RFC Limited.
Employee Policy
The Charity employs coaching staff to work across junior and senior teams. Staff costs are initially paid by the Charity, with a management charge levied to the associated Limited company to recover costs relating to players participating in the Scottish Premiership.
Financial Review
The Charity’s income and expenditure for the year is set out in the Statement of Financial Activities.
The Charity recorded an increase in total funds during the year, principally reflecting strong trading and fundraising activity and the receipt of a legacy amounting to £79,427. The legacy has been allocated to the Club Improvement Fund to support future investment in the Club’s facilities.
Trustees consider that the Charity remains financially sound and continues to operate within its means.
Reserves Policy
The Charity aims to maintain appropriate reserves to support ongoing operations and manage financial risk. Trustees seek to increase reserves through sponsorship and advertising opportunities and by growing subscription income through increased membership.
Designated reserves are held to support planned improvements to the Clubhouse and playing fields and to underpin continued investment in youth rugby. Trustees consider the level of unrestricted reserves held at year end to be appropriate for the Charity’s needs.
Investment Policy
All charitable funds are held in bank accounts. Surplus funds are, from time to time, placed on deposit where appropriate. The Charity does not currently operate a formal investment portfolio.
Structure, Governance and Management
The charity is a two tier SCIO, administered by the Trustees on behalf of the membership.
The Board experienced a number of changes during the year. Trustees record their thanks to those who stepped down during the period and welcome new trustees appointed.
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Marr Rugby Football Club
Trustee's report (Continued)
For the year ended 30 June 2025
Structure, Governance and Management (Continued)
The Trustees who served during the year were:
Anthony G Peters (President) Kirsty Dace (Chair) Appointed 8 May 2025 Glenn Davis (Vice President) Resigned 8 May 2025 William Bate (Secretary) Resigned 6 May 2025 Kevin Quinn (Director of Rugby) Resigned 1 December 2025 James Caldwell (Treasurer) Resigned 6 August 2025 Callum Bastock (Interim treasurer) Appointed 8 May 2025 Ewan Campbell (Trustee) Appointed 8 May 2025 Gillian Bell (Trustee) Appointed 8 May 2025 Siobhan Reid (Trustee) Appointed 8 May 2025 Stephen McNab (Trustee) Appointed 1 December 2025 Robbie Scott (Trustee) Appointed 1 December 2025 Paul Gillespie (Membership Secretary) Resigned 9 August 2025 Russell Keene (Interim secretary) Appointed 8 May 2025
Approved by the Trustees on 7 April 2026 and signed on their behalf
- | Kirsty Dace - 2026-04-13, 10:55:13 UTC Kirsty Dace
Kirsty Dace Trustee
4
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Independent examiner's report to the trustees of Marr Rugby Football Club
I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 6 to 16.
Respective responsibilities of trustees and examiner.
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of the 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 charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures 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 required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
1 which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1) (a) of the 2005 act and Regulation 4 of the 2006 Accounts Regulations
-
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
-
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
-
| Matthew McDermott - 2026-04-13, 11:35:00 UTC Matthew McDermott
Matthew McDermott Director For and on behalf of Henderson Loggie LLP Chartered Accountants
Date: 7 April 2026
Suite 5.3 Kirkstane House 139 St Vincent Street Glasgow G2 5JF
5
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Marr Rugby Football Club
Statement of financial activities
For the year ended 30 June 2025
| Club | Club | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| General | Youth | Improvement | 2025 | General | Youth | Improvement | 2024 | ||
| Fund | Fund | Fund | Total | Fund | Fund | Fund | Total | ||
| Note | £ | £ | £ | £ | £ | £ | £ | £ | |
| Income from: | |||||||||
| Donations and legacies | 2 | 1,704 | 22,795 | 79,507 | 104,006 | 26,757 | 14,189 | 10,921 | 51,867 |
| Charitable activities | 3 | 127,440 | 73,868 | - | 201,308 | 103,235 | 40,320 | - | 143,555 |
| Other operating income | 4 | 56,191 | - | - | 56,191 | 17,295 | - | - | 17,295 |
| Investments | 5 | 875 | - | - | 875 | 189 | - | - | 189 |
| Total income | 186,210 | 96,663 | 79,507 | 362,380 | 147,476 | 54,509 | 10,921 | 212,906 | |
| Expenditure on: | |||||||||
| Charitable activities | 6 | 133,061 | 128,443 | 8,214 | 269,718 | 111,788 | 84,686 | - | 196,474 |
| Total expenditure | 133,061 | 128,443 | 8,214 | 269,718 | 111,788 | 84,686 | - | 196,474 | |
| Net income / (expenditure) | 53,149 | (31,780) | 71,293 | 92,662 | 35,688 | (30,177) | 10,921 | 16,432 | |
| Transfers between funds | (31,780) | 31,780 | - | - | (30,177) | 30,177 | - | - | |
| Prior period restatement | 17 | - | - | - | - | 18,014 | - | - | 18,014 |
| Net movement in funds | 21,369 | - | 71,293 | 92,662 | 23,525 | - | 10,921 | 34,446 | |
| Total funds brought forward | 14 | 627,947 | - | 10,921 | 638,868 | 604,422 | - | - | 604,422 |
| Total funds carried forward | 14 | 649,316 | - | 82,214 | 731,530 | 627,947 | - | 10,921 | 638,868 |
The statement of financial activities includes all gains and losses recognised in the year. All funds are unrestricted.
6
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Marr Rugby Football Club
Balance sheet
As at 30 June 2025
| As restated | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 10 | 573,199 | 573,200 | ||
| Investments | 11 | 1 | 1 | ||
| Total fixed assets | 573,200 | 573,201 | |||
| Current Assets | |||||
| Stocks | 9,095 | - | |||
| Debtors | 12 | 18,397 | 23,023 | ||
| Cash at bank and in hand | 134,591 | 61,660 | |||
| Total current assets | 162,083 | 84,683 | |||
| Creditors :amounts falling due within one year | 13 | (3,753) | (19,016) | ||
| Net current assets | 158,330 | 65,667 | |||
| Net assets | 731,530 | 638,868 | |||
| Funds | |||||
| Unrestricted funds: | |||||
| General fund | 14 | 649,316 | 627,947 | ||
| Club improvement fund | 14 | 82,214 | 10,921 | ||
| Total funds | 731,530 | 638,868 |
The financial statements were approved by the Trustees on 7 April 2026 and signed on their behalf by:
- | Kirsty Dace - 2026-04-13, 10:55:13 UTC Kirsty Dace
Kirsty Dace
Trustee
The notes on pages 8 to 16 form part of these financial statements.
7
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Marr Rugby Football Club
Notes to the financial statements
For the year ended 30 June 2025
1 Accounting Policies
Charity information
Marr Rugby Football Club is a two tier SCIO established in April 2014 and operating under a constitution.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's Constitution, the Charity and Trustee Investment (Scotland) Act 2005, the Charites Accounts (Scotland) Regulations 2006 (as amended) and the Charities SORP 'Accounting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the (FRS102) (effective 1 January 2019).
The Charity has taken advantage of the provisions in the SORP not to prepare a Statement of Cash flow.
The financial statements are presented in Sterling, which is the functional currency of the charity, rounded to the nearest £. The financial statements have been prepared under the historical cost convention.
1.2 Going Concern
At the time of approving the financial statements the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and no material uncertainties exist regarding this. Thus the Trustees continue to adopt the Going concern basis of accounting in preparing financial statements.
1.3 Charitable Funds
The General Fund is an unrestricted Fund and is regarded by the Trustees as available for use at the discretion of the Trustees in furtherance of their Charitable Activities.
The Youth fund is a designated Fund that raises income for the development of Rugby Union for children and young adult from the age of three years old to eighteen. Any deficit arising on the Youth Fund is met by a transfer from the General Fund
The Club Improvement Fund is regarded as a designated fund for use in carrying out fabric repairs and improvements to the property.
The Club has no restricted or endowment funds.
1.4 Income
Income is recognised when any performance conditions have been met, the amounts can be measured reliably, and it is possible that the income will be received.
Cash donations are recognised on receipt.
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
1.4 Income (Continued)
Legacies are recognised once payment has been received by the charity. The standard
procedure is that the Charity contacts the Solicitor or other party making the donation to enquire if there is any condition or restriction attached to the use of the funds, The donation is then recognised in accordance with the wishes of the donor.
1.5 Expenditure
All expenditure is accounted for an on accruals basis and has been classified under headings that aggregate all costs related to the category. All expenditure shown on the Statement of Financial Activities relating to Marr rugby Football Club is regarded as charitable expenditure.
1.6 Fixed assets
Tangible fixed assets are initially measured at cost, net of depreciation and any impairment losses. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life:
Clubhouse & Playing fields - not depreciated
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Unquoted investments represent the holding in the subsidiary company and is held at cost.
1.8 Impairment of fixed assets
At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication arises the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Stocks
Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing the product to its present location and condition. Net realisable value is based on estimated selling price less any further costs to be incurred to completion and disposal.
1.10 Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.11 Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar.
9
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
1.12 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
1.13 Financial instruments
The charity only enters into basic financial instruments. Financial assets are initially measured at transaction price and subsequently held at cost, less any impairment. Financial liabilities are initially measured at transaction price and subsequently held at amortised cost.
1.14 Employee benefits
Salaried employees are entitled to take holiday leave as agreed with their line manager. Those working intermittent hours are paid a percentage of their hourly rate to take account of holiday pay due to them.
1.15 Retirement benefits
Payments to defined contribution pension schemes are charged as an expense as they fall due.
1.16 Charity status and taxation
The charity is a Scottish Charitable Incorporated Organisation (SCIO) and is exempt from corporation tax which is applied for charitable purposes commensurate with that status. The charity trustees and members have no liability to pay any sums to help to meet the debts (or other liabilities) of the SCIO if it is dissolved.
2 Donations and legacies
| Club | |||||
|---|---|---|---|---|---|
| General | Youth | Improvement | |||
| fund | fund | fund | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Donations | 1,704 | 22,795 | 80 | 24,579 | 31,034 |
| Legacies | - | - | 79,427 | 79,427 | 20,833 |
| 1,704 | 22,795 | 79,507 | 104,006 | 51,867 |
10
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
| 3 | Charitable activities | |||||
|---|---|---|---|---|---|---|
| Club | ||||||
| General | Youth | Improvement | ||||
| fund | fund | fund | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Subscriptions | 49,920 | - | - | 49,920 | 54,028 | |
| SRU Income | 36,252 | 26,750 | - | 63,002 | 37,546 | |
| Kit sales | 25,270 | - | - | 25,270 | 36,661 | |
| Fundraising | - | 44,859 | - | 44,859 | 15,320 | |
| Voice of Rugby | 14,066 | - | - | 14,066 | - | |
| Youth Rugby Patrons | - | 1,720 | - | 1,720 | - | |
| Commission | 1,932 | - | - | 1,932 | - | |
| Catering Income | - | 539 | - | 539 | - | |
| 127,440 | 73,868 | - | 201,308 | 143,555 | ||
| 4 | Other operating income Management fee Rent Insurance claim Bank compensation |
General fund £ 29,591 26,300 - 300 |
Youth fund £ - - - - |
Club Improvement fund £ - - - - |
2025 £ 29,591 26,300 - 300 |
2024 £ 15,000 1,375 920 - |
| 56,191 | - | - | 56,191 | 17,295 | ||
| 5 | Investment income Bank interest |
General fund £ 875 |
Youth fund £ - |
Club Improvement fund £ - |
2025 £ 875 |
2024 £ 189 |
| 875 | - | - | 875 | 189 |
11
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
6 Expenditure on charitable activities
| Club | |||||
|---|---|---|---|---|---|
| General | Youth | Improvement | |||
| fund | fund | fund | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Rent and Rates | 14,876 | 1,465 | 16,341 | 5,069 | |
| Repairs & Maintenance | 530 | - | 8,214 | 8,744 | 7,710 |
| Equipment | 1,319 | 4,027 | - | 5,346 | 12,730 |
| Travel | - | 14,421 | - | 14,421 | 8,060 |
| Catering and Hospitality | - | 4,100 | - | 4,100 | 1,827 |
| Coach training and | |||||
| expenses | - | 1,972 | - | 1,972 | 2,283 |
| Salaries | 55,644 | 86,876 | - | 142,520 | 105,865 |
| Pension costs | - | 1,687 | - | 1,687 | 3,620 |
| Strips and Club kit | 20,596 | 1,348 | - | 21,944 | 39,280 |
| Laundry & Match costs | 302 | 500 | - | 802 | 281 |
| Printing, Media & software | |||||
| costs | 1,197 | 2,490 | - | 3,687 | 1,000 |
| Medical and First Aid | |||||
| expenses | - | 22 | - | 22 | 29 |
| Trophy & Engraving costs | 837 | 974 | - | 1,811 | 502 |
| Sundry expenses | 28 | - | - | 28 | - |
| SRU income distributed to | |||||
| sub | 26,650 | - | - | 26,650 | - |
| Depreciation | 1 | - | - | 1 | - |
| Support costs (note 7) | 11,081 | 17 | - | 11,098 | 8,218 |
| Fundraising expenditure | - | 8,544 | - | 8,544 | - |
| 133,061 | 128,443 | 8,214 | 269,718 | 196,474 |
7 Support costs
| Support costs | |
|---|---|
| Insurance Bank charges Independent examination |
Club General Youth Improvement fund fund fund 2025 2024 £ £ £ £ £ 5,137 - - 5,137 4,875 2,944 17 - 2,961 3,343 3,000 - - 3,000 - |
| 11,081 17 - 11,098 8,218 |
12
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
8 Trustee remuneration and expenses
None of the trustees received any remuneration for their services in the year.
During the year GK Properties, a company that trustee Anthony Peters is associated with, was paid a sum of £2,819.44 for fence and surface repairs.
During the year 3 trustees received reimbursement of expenditure incurred on behalf of the charity totalling £1,702. These payments were permitted by the charity's constitution.
Comparative amounts for trustee expenses are not available.
9 Staff costs and numbers
| Staff costs and numbers | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Salaries and wages | 142,520 | 105,865 |
| Pension costs | 3,936 | 3,620 |
| 146,456 | 109,485 |
The average monthly number of employees during the year was 23. The comparative number for average employees is not available.
No employees received emoluments in excess of £60,000 in the current or prior year. They key management personnel of the charity are the trustees. The total employee benefits of the key management personnel of the charity during the year were £Nil (2024: £Nil).
13
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
10 Tangible fixed assets
| Tangible fixed assets | |||
|---|---|---|---|
| Clubhouse & | |||
| Playing Fields | Equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| At 30 June 2024 | 573,199 | 29,053 | 602,252 |
| Additions | - | - | - |
| At 30 June 2025 | 573,199 | 29,053 | 602,252 |
| Depreciation | |||
| At 30 June 2024 | - | 29,052 | 29,052 |
| Charge for the year | - | 1 | 1 |
| At 30 June 2025 | - | 29,053 | 29,053 |
| Net book value | |||
| At 30 June 2025 | 573,199 | - | 573,199 |
| At 30 June 2024 | 573,199 | 1 | 573,200 |
The Clubhouse and playing fields were constructed by the Club. The land is owned by and leased from South Ayrshire Council.
The Trustees have taken the view that the value is greater than the cost shown in the accounts.
11 Investments
| Investment in Marr RFC Limited | 2025 2024 £ £ 1 1 |
|---|---|
| 1 1 |
Marr RFC Limited is a company registered in Scotland (company registration number SC633775) and was formed to administer the affairs of Marr Rugby Club's senior teams and in particular the 1XV team that operates in the Scottish Premiership. The charity owns one share in Marr RFC Limited, being the entire share capital.
14
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
| 12 | Debtors | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Trade debtors | 1,360 | 12,041 | ||
| Amounts due from subsidiary | 12,921 | 7,980 | ||
| Other debtors | 4,116 | 3,002 | ||
| 18,397 | 23,023 | |||
| 13 | Creditors: amounts falling due within one year Taxation and social security Accruals & deferred income Other creditors |
2025 £ - 3,300 453 |
2024 £ 3,761 15,000 255 |
|
| 3,753 | 19,016 | |||
| 14 | Funds Unrestricted funds: General fund Youth fund Club improvements fund |
At 1 July 2024 As restated Income Expenditure £ £ £ 627,947 186,210 (133,061) - 96,663 (128,443) 10,921 79,507 (8,214) |
Transfers between funds £ (31,780) 31,780 - |
At 30 June 2025 £ 649,316 - 82,214 |
| 638,868 362,380 (269,718) |
- | 731,530 | ||
| 15 | Operating lease commitments 2025 2024 £ £ Within one year 1,800 700 Between two and five years - - in over five years - - Operating lease commitments represent the charity’s obligations as a lessor under a sublease arrangement relating to land leased from South Ayrshire Council. The charity acts as the ‘mid‑landlord’ in this sublease agreement. |
|||
| 1,800 | 700 |
15
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Marr Rugby Football Club
Notes to the financial statements (Continued)
For the year ended 30 June 2025
15 Operating lease commitments (Continued)
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Within one year | 500 | 500 |
| Between two and five years | 2,000 | 2,000 |
| in over five years | 500 | 1,000 |
| 3,000 | 3,500 |
16 Related party transactions
‑ During the year, the charity had a loan outstanding with its wholly owned subsidiary, Marr RFC Limited, ‑ amounting to £12,921 (2024: £7,980). The loan is unsecured, interest free, and no repayment terms have been agreed.
17 Prior year restatement
During the year, the Trustees identified that certain bank accounts held in the name of the Club had not been fully reflected in the accounting records in prior periods. As a result, the opening cash balance at 1 July 2024 was understated.
The comparative figures for the year ended 30 June 2024 have therefore been restated to recognise the full cash balances held by the Club at that date. The effect of the restatement was to increase cash at bank and in hand by £18,014, with a corresponding increase in unrestricted funds.
There was no adjustment to the total income or expenditure reported for the year ended 30 June 2024. The adjustment has been recognised as an opening fund balance adjustment and reflected in the comparative balance sheet figures.
The Trustees consider that the accounting records, as far as they are aware, now fully reflect all bank accounts and transactions of the Club.
16
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