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← Ellon Rugby Club SCIO

2025-06-30-accounts

Charity registration number SC046135 (Scotland)

Ellon Rugby Club (SCIO)

Annual report and unaudited financial statements

for the year ended 30 June 2025

Ellon Rugby Club (SCIO)

Legal and administrative information

Trustees

Charity registration

Principal address

==> picture [116 x 143] intentionally omitted <==

(Appointed 18 November 2024) (Appointed 18 November 2024)

Scotland SC046135 Meadows Sports Centre Meadows Way Ellon AB41 9QJ

Independent examiner

James Milne Chartered Accountants 5 High Street Inverurie AB51 3QA

Ellon Rugby Club (SCIO)
Contents
Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Statement of financial position 8
Notes to the financial statements 9 - 15

Ellon Rugby Club (SCIO)

Trustees' 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).

Objectives and activities

The Objectives and Organisation of the Club are set out in The Club’s written constitution. The objective of the Club is to advance public participation in sport by:

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

1

Ellon Rugby Club (SCIO)

Trustees' report (continued)

for the year ended 30 June 2025

Achievements and performance

Significant activities and achievements against objectives

The year has been another successful one for the Club with so many outstanding achievements, both on and off the pitch. Membership numbers have continued to grow across all sections, allowing competitive matches for all teams and many other club events for all to participate in.

Off the pitch, Club members of all ages have contributed and enjoyed community events such as Tartan Touch; summer touch rugby for all the family which again ran for 10 weeks in early summer and the Ellon pedal car race.

Successful club events like the DIY Rugby Force Day, Ladies Day, Santa playing the pipes for the last Junior training session, festive Christmas tartan touch, the Guiness Experience Day at Murrayfield, quiz nights and DoddieAid, with some outstanding individual efforts in fundraising and the superb Super Saturday 6 Nations viewing marathon with over 160 club members and friends enjoying a day of rugby on the big screen. Not to forget our 39[th ] year of Cubs v Lions – a fantastic game of rugby and the Cubs coming away victorious.

Summer, October and Easter Junior rugby camps have been as popular as ever and well attended this year. The season ended in style with a combined end of season awards event for the junior and youth sections, as well as a very successful and enjoyable Club Awards evening and Annual Dinner Dance too.

Recognition of player and member welfare and health continued and advanced with the continuation of the Club’s Wellbeing Plan, as well as initiatives to have community engagement locally including a drive for donations for the local Food Bank.

We can only continue to succeed as a club thanks to the massive help and efforts from our many fantastic volunteers. Across all age groups, without them we would not be able to function and perform as well as we do and we are so incredibly grateful. We are however always in need of additional help, so if you would like to get involved in the Club in any way, please reach out and let us know. Without volunteers we cannot operate as a club!

We would also like to thank those who have ended their volunteering roles with the Club during the last year and wish them all the best in the future.

2

for the year ended 30 June 2025

Ellon Rugby Club (SCIO)

Trustees' report (continued)

Senior Rugby

Despite losing the first 2 league games, 7 wins in the league and 1 further defeat to Highland 2nd xv away from home, we along with Aberdeenshire entered the play-off stages to reach National 4. Disappointingly, Aberdeenshire made the decision to withdraw from the competition. This resulted in the 2 Midlands Clubs (Blairgowrie & Perthshire) awarded full points, leaving Ellon trailing them both by 10 points before a pass was made. Despite this and the initial loss away to Perthshire, the squad rallied with wins away at Blairgowrie and home against Perthshire, leaving the final match of the season against Blairgowrie at home to determine who would be playing national league rugby in Season 2025/26. A solid performance, cheered by a fantastic home support resulted in a 46 – 22 win and promotion.

The season could have also resulted in a trip to Murrayfield to play in the National Shield Final. However, despite a gutsy performance away to Lenzie in horrendous conditions a single point separated both teams at the end of the semi-final, with Ellon losing 15 – 14 to the team that would go on to convincingly beat East Kilbride in the final.

Despite the above successes, the prior season’s issues with player availability continued with work rotations, other work commitments and commitment to training hampering the progress of the squad over the season. The availability of 1st xv regulars has continued to give more opportunities for developing younger players quicker, with many 1st xv club debuts by our own youth players over the season. This will hopefully continue to strengthen the squad for future seasons.

Girls’ Rugby

In our Girls Youth section, we continue to show success with girls nominated for either Caledonian U16 or U18 representation being selected for the North squad, with one progressing to selection for the U18 Scotland Development Squad Programme.

The youth girls continue to link up with their counterparts from both Garioch and Deeside Rugby Clubs for both joint training sessions and playing matches to ensure meaningful numbers. There is a fantastic coaching team for the girls to strengthen and broaden their training experience, with continued focus on strength and conditioning with a dedicated coach to tailor each girl’s plans to them. Our Head coach has also focussed very much on building good relationships between our Club and all the local clubs with female players. With recruitment of girls across junior and youth, the club is firmly behind the continued growth of our girls’ section aiming for achieving the return of competitive youth girls’ rugby at the club for each age grade. Forward thinking from the Head coach to further change training to include U12 girls as an alternative or in addition to mixed training has been hugely successful. We have seen this year our U14 girls regularly play as an Ellon squad as well.

Youth Section (under 13 – under 18)

The club continues to have a thriving youth section, being able to field competitive teams across the full range of age groups. This was the second year of competing in the National Two All Club league with our youth teams at U15, U16 and U18 all producing outstanding performances and some good results too which, was a great stepping stone for the second year. In terms of competition results in season 2024-25, both the U13 and U14 teams had fantastic league performances and both getting into their respective semifinals in the Culblean Challenge. Our U16s making it to the Quarter Final of the National cup travelling to fantastic hosts Hawick then finally winning the U16 Quaich against Huntly at finals day in Aberdeen!

We were also incredibly proud to have representation in the Caledonia region U16 squad. We also had 5 youth players play for the Scottish Touch Academy team at U15 and U18.

The whole youth section continued to train as one group throughout the summer, with the sessions evolving from last year by including S&C sessions as well as working on basic skills. These sessions were well attended and along with the obvious benefit of improving the skills of the players, it had the added bonus of mixing the different age groups together resulting in the cross working of coaches and continuing to develop the ‘One Club’ mentality we want to achieve.

3

Ellon Rugby Club (SCIO)

Trustees' report (continued)

for the year ended 30 June 2025

We also continue to see good numbers of players from Ellon being involved in both the Player Development Hubs and the regional squads, a testament to the skill of our players and the dedication of the club coaches. We are actively developing relations with Caledonia coaches to create further opportunities for our players at regional level and to support coach development.

We are continuing to see strong numbers of players moving from our U18 team transition into our Senior XV as active players, demonstrating the pathway for our own talent to represent the Club.

Junior Section (age 4 – primary 7)

April 2025 saw Ellon again host the biggest Junior Festival in the North of Scotland with over 650 kids from different clubs taking part in yet again a superbly organised event. The organising team once again used many of our Ellon youth players to officiate, score and volunteer during the day. This was again not only hugely beneficial to our junior coaches and volunteers, allowing them to manage their teams on the day, but also to the youth players, giving them exposure to officiating and co-ordinating the event. The junior section continues to thrive and grow. They have maintained the desire to travel this year, to give the kids opportunities to play new and different teams which has gone on to build new club relationships. Across the section all teams performed well, with loads of fun and lots of brilliant rugby played developing those early rugby skills. Across all age bands in the Junior section, we maintain a high level of both coaches and additional volunteers who deserve special mention as they are critical to ensuring the success of this section and making sure our youngest players are enjoying themselves.

Development Officer

We have been successfully working with a third-party rugby coaching provider, Big Rig Rugby to deliver all three Junior rugby camps during each of the school holidays, delivery of all of the primary school and secondary school rugby sessions and also start to deliver Coach CPD sessions to develop our club coaches. We had some funding toward delivery of school sessions from the SRU however the last 3 year partnership agreement expired in May 2025. We have now been offered a new Partnership agreement which as of AGM date has not been formally reviewed by the Trust.

Financial review

Ellon Rugby Club SCIO generated a surplus for the year of £18,387 (2024: deficit of £4,778) which was transferred to Reserves. Total receipts were £145,496 (2024: £140,987). Income from Membership fees was £39,761 (2024: £37,626) and match fees was £15,645 (2024: £16,296). Further details are set out in the attached accounts.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees believe it is prudent to maintain a figure in reserves to allow for emergencies and unforseen circumstances. This figure is in addition to restricted funds received which have not been expensed and funds specifically set aside for identified projects including equipment and capital purchases. The Trustees believe an appropriate reserve figure taking into account The Club’s current activities is £15,000. The reserve figure will be reviewed annually to take into account any changes in the Club’s circumstances.

As a result of the surplus for the year of £18,387 (2024: deficit of £4,778), the Club held reserves of £61,094 (2024: £42,707) at the year end of which £60,094 (2024: £37,939) was unrestricted.

4

Ellon Rugby Club (SCIO)

Trustees' report (continued)

for the year ended 30 June 2025

Structure, governance and management

Ellon Rugby Club SCIO (“the Club”) was registered as a charity in Scotland on 16 November 2015 with registration number SC046135. Its principal address is the Meadows Sports Centre, Meadows Way, Ellon, AB41 9QJ. Prior to the registration of the SCIO, Ellon Rugby Club had operated at the same location since 1977. The assets of Ellon Rugby Club were transferred to the Ellon Rugby Club SCIO and the activity of the SCIO began on 1 July 2016.

The trustees who served during the year and up to the date of signature of the financial statements were:

==> picture [123 x 150] intentionally omitted <==

(Resigned 8 September 2025)

(Appointed 18 November 2024) (Appointed 18 November 2024)

Recruitment and appointment of trustees

Eligibility and appointment of trustees is set out in detail in the Club's Constitution.

The charity must have a minimum of 5 and maximum of 11 trustees. Any Full Member of Ellon Rugby Club is eligible to be appointed as a trustee.

At an Annual General Meeting, any Full Member may nominate any other Full Member to be appointed as a Trustee. In addition, the Board of Trustees may appoint any Full Member as a trustee at any time. At an Annual General Meeting, all Trustees must retire as trustees and may be re-elected.

The trustees' report was approved by the Board of Trustees.

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Trustee

10 November 2025

5

Ellon Rugby Club (SCIO)

Independent examiner's report

to the trustees of Ellon Rugby Club (SCIO)

I report on the financial statements of the charity for the year ended 30 June 2025, which are set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity 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 seeking 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 financial statements.

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:

  2. to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006

have not been met, or

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

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James Milne Chartered Accountants 5 High Street Inverurie AB51 3QA 11 November 2025

6

Ellon Rugby Club (SCIO)

Statement of financial activities including income and expenditure account

for the year ended 30 June 2025

Notes
Unrestricted
funds
2025
£
Restricted
funds
2025
£
Income from:
Donations and
legacies
2
74,283
6,000
Charitable activities
3
41,104
-
fundraising activities
4
24,109
-
Total income
139,496
6,000
Expenditure on:
Raising funds
5
19,969
-
Charitable activities
6
97,372
9,768
Total expenditure
117,341
9,768
Net income/(expenditure)
and movement in funds
22,155
(3,768)
Reconciliation of funds:
Fund balances at 1 July
2024
37,939
4,768
Fund balances at 30 June
2025
60,094
1,000		 Total
2025
£
Unrestricted
funds
2024
£
Restricted
funds
2024
£
80,283
96,019
11,018
41,104
14,830
-
24,109
19,120
-
145,496
129,969
11,018
19,969
21,169
-
107,140
113,846
10,750
127,109
135,015
10,750
18,387
(5,046)
268
42,707
42,985
4,500
61,094
37,939
4,768		 Total
2024
£
107,037
14,830
19,120
140,987
21,169
124,596
145,765
(4,778)
47,485
42,707

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

7

Ellon Rugby Club (SCIO)

Statement of financial position

as at 30 June 2025

2025
Notes
£
£
Current assets
Cash at bank and in hand
61,094
Net current assets
61,094
The funds of the charity
Restricted income funds
13
1,000
Unrestricted funds
14
60,094
61,094
The financial statements were approved by the trustees on 10 November 2025		 2024
£
42,707		 £
42,707
4,768
37,939
42,707

==> picture [404 x 51] intentionally omitted <==

Trustee Trustee

8

Ellon Rugby Club (SCIO)

Notes to the financial statements

for the year ended 30 June 2025

1 Accounting policies

Charity information

Ellon Rugby Club (SCIO) was registered as a charity in Scotland on 16 November 2015 with registration number SC046135. Its principal address is Meadows Sports Centre, Meadows Way, Ellon, AB41 9QJ.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

9

Ellon Rugby Club (SCIO)

Notes to the financial statements (continued)

for the year ended 30 June 2025

1 Accounting policies (continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2 Income from donations and legacies

Unrestricted
funds
Restricted
funds
2025
2025
£
£
Donations and gifts
1,502
-
SRU funding
17,375
6,000
Membership fees
39,761
-
Match fees
15,645
-
74,283
6,000		 Total
Unrestricted
funds
Restricted
funds
2025
2024
2024
£
£
£
1,502
2,406
1,018
23,375
39,691
10,000
39,761
37,626
-
15,645
16,296
-
80,283
96,019
11,018		 Total
2024
£
3,424
49,691
37,626
16,296
107,037
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Club activities and events
Festivals and rugby camps 7,403 7,740
Sponsorship and advertising 28,430 2,500
Provision of international tickets 5,271 4,590
41,104 14,830

10

Ellon Rugby Club (SCIO)

Notes to the financial statements (continued)

for the year ended 30 June 2025

4 Income from fundraising activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Annual Dinner Dance 4,390 4,567
Other Club events 3,250 2,616
Catering 10,430 7,462
Sale of Club merchandise 6,039 4,475
Fundraising activities 24,109 19,120

5 Expenditure on raising funds

Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising activities
Annual Dinner Dance 4,094 4,026
Other Club events 2,135 2,423
Catering 9,210 8,788
Club merchandise 3,069 4,521
Staff costs 1,461 1,411
19,969 21,169

11

Ellon Rugby Club (SCIO)

Notes to the financial statements (continued)

for the year ended 30 June 2025

6 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 51 24,330
Pitch hire 28,012 27,523
Facilities maintenance 5,888 4,546
Travel expenses 16,355 15,483
Training equipment and match kit 21,413 32,219
Physio expenses 1,635 1,663
Coaching and education 9,542 1,876
Other Club activities 3,561 5,715
Advertising and marketing 861 957
International tickets 5,472 4,103
Administration charges 1,688 1,413
Finance charges 3,000 2,845
97,478 122,673
Share of support and governance costs (see note 7)
Governance 9,662 1,923
107,140 124,596
Analysis by fund
Unrestricted funds 97,372 113,846
Restricted funds 9,768 10,750
107,140 124,596
7 Support costs allocated to activities
Charitable Total
activities
2025 2024
£ £
Governance 9,662 1,923

12

Ellon Rugby Club (SCIO)

Notes to the financial statements (continued)

for the year ended 30 June 2025

7 Support costs allocated to activities (continued)

Governance costs comprise:
Legal and professional
Subscriptions
Meeting costs
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 2025
£
6,000
3,586
76
9,662
2025
£
-		 2024
£
-
1,768
155
1,923
2024
£
-

9 Trustees

None of the trustees received any remuneration or benefits from the charity during the year.

£158 (2024: nil) during

the year in respect of employment income.

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
2 2
Employment costs 2025 2024
£ £
Wages and salaries 1,512 25,741

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13

Ellon Rugby Club (SCIO)

Notes to the financial statements (continued)

for the year ended 30 June 2025

12 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

13 Restricted funds

The incoming funds of the charity include restricted funds comprising the following unexpended balances of donations, grants and fundraising held on trust for specific purposes:

At 1 July
2024
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
SRU: Development Officer
-
6,000
(6,000)
-
Age group tours and events
1,000
-
-
-
Other restricted donations
3,768
-
(3,768)
-
4,768
6,000
(9,768)
-
Previous year:
At 1 July
2023
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
SRU: Development Officer
-
10,000
(10,000)
-
Age group tours and events
2,395
-
(750)
(645)
Other restricted donations
2,105
1,018
-
645
4,500
11,018
(10,750)
-		 30 June
2025
£
-
1,000
-
1,000
30 June
2024
£
-
1,000
3,768
4,768

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July Incoming Resources At 30 June
2024 resources expended 2025
£ £ £ £
General funds 37,939 139,496 (117,341) 60,094

14

Ellon Rugby Club (SCIO)

Notes to the financial statements (continued)

for the year ended 30 June 2025

14 Unrestricted funds (continued)

Previous year: At 1 July Incoming Resources At 30 June
2023 resources expended 2024
£ £ £ £
General funds 42,985 129,969 (135,015) 37,939

15 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 June 2025:
Current assets/(liabilities)
60,094
1,000
60,094
1,000
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 June 2024:
Current assets/(liabilities)
37,939
4,768
37,939
4,768		 Total
2025
£
61,094
61,094
Total
2024
£
42,707
42,707

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

15