REGISTERED CHARITY MIMBER: 04621(1 REPORT OF THE TRUSTEES Ah UNAtiDITED FINAIICIAL STATEMENTS FOR THE YEAR ETlED 31ST DECEMBER 2024 FOR ARN1ST0 RANGERS Yoirrll FOOTBALL CLUB (scio) JRW Hogg & Thortln IIP Chartered Accowlan15 19 Buccleuch Street Hawick Roxburghshii'e TD9 OHL
AlIIYISTO RANCERS YOtTTH FOOTBAtL CLUB (scio) COINTENTS OF THE FTh ANCIAL STATEMEIN'TS FOR THE YEAR ENDED 31ST DECEMBER 2024 PAge Report ol the Trustte5 Independent knmlnei s Report Slatement oCFillanclal Actlvltles Balance Sbeet Notel to tbt FiuAnrial Statemellts 7 10 12 Det•Ued Statement of Fin*ncl41 A¢dillle$ 13 10 14
ARNISTON RANGERS YOUTll FOOTBALL CLUB (sao) REPORT OF THE TRUSTEES FOR THE YEAR EI*T)ED 31ST DECEMBER 2024 Tlie tntstees wesellt their report with the fiDgncial slalellmts of the dwity for the year ¢nded 3151 D¢celltha' 2024. lli¢ Inistees have adopted the provisions of A¢eountillg alld Rep)niDg by Charitic5.' Sialemenl of RecoiMnended knctice applicable io charities prqTraJing their 8CCOlU]ts in aCcdancC with ihe Finauci81 Reporting Slalldard applicable ill die UK ajjd Republic of Ireland (FRS 102) {eifeclive l JanUY 2019). OBJECTIVES AND ACTIVITIES ObJeitlYe5 alld aluks The prillcipgl objective of the c]wiry Is to advallce paitÉcipaiion in die SI of yoiirh fothbhll by.. - PmnKJtin8 and encourngillg }C playiug of the spon ro all youths Aged 4-21 ye8r5 of age - oan151g. uianaging ld developlllg yourh football foi all ]berS of the club Being llke1niS of appropriate leagues for the PULpose of establisbifjg rewllar conlpetitive play for tbe club's iepresentAtsve reAllts - Providillg traiuing 3nd playillg facilities for members - PL'OlliOting alld ]llainlaiDing rbe li1leSt sixt[d5 of Cl1cal conwetaice and safety ill the sport - Providillg ¢qual opportullilies for sllcce&sfui panicipation by fill sections of the cojnmwty - To deliver age-appropriAte coachiug to suppon lollg tenn piaycr dcvclopllit. - Provide well organise41 rcgular alld enjoyablc tl7illiJl8 Sessio and 8a]nes. - To ¢ncouragc all players to ty theit besi and ke the ll5t of their abiJiti¢s. - To offer a ch8llcngiiig but supportive ellvironllThl where ebildrenlplayers Call learn ftom their D]i5rakes witbout undue pressure and 8Dxi¢ty. - To pioillolc good bchaviour alld i'especl for others. Piovide a platfon)i io illtiN)duce fuoilyall w the youth populaiion of the illllllediate and surroullding con]mulliry. - Provide and insrill 8 code of conduct foi. acceplable behaviow for players Alld parenls. ACHtEVEMENfs AND PERFORmAcE Chaiil#ble activitie5 The chariry was tsiablished ill 2015 alld lia5 since succcssfully proinoted the p8rrAcipalioll of youths in tbe sport of football with around 350 youtbs betweell the ages of5 and 18 playing for Ihe ch. The club offus regular trauiillg sessions and playing f8cilities for its as well AS itivolvenxllt ill competstive lea8ues ollce the approprialc age is rcachcd. We con5idcr thc followins a5 our iiTrill achievenients thIll thc ycaT: - OJ) Ibe pitch this year saw contitiuedprogrcssioll with I l aside ICall and yowwtt age groups COlliillUiDg to play at in(rea5ingly higher levels reaching latlct slagcs of local llatioual coll]peiiuoll. Incirased p8nicipaiion ill boliday festiV8lsliounMnicnis gLving our Ial youugsler5 8 chance to both holiday aiid play fooiball creatiiig lif1]e inemories. - The i?pid growth of ihe club in iK)th ikne boys. alld girls secrio])s coJ)iiiiues wjsi Covid pgndemic wilh nwnber5 8etOSS the youllger age 0upS indicatillg fi]tute expansion in cliib numbers. - Arnisron Acadetny in 8$s(latIOn witb BKFC contin1S to ow. fijture youllgesl AEcruits atMI identify coaches for thj's age group. 2023 saw die 2017 age group'8raditsie' frojll the 8cademy to the club. - 71KFC coniinue io se5siolls foi. us Friday afterllOOll5 covaing Goalk2epin&. fjju for all sessions alld for the youngerplayers. - Wilh Allu"sfoD P llow bavillg a FKpmcabin ioilei facth'ry. the focus there continues to be srAdual saving of a tUre ff51wfacillg fid. - Birkenside Park workin8 well with ihe 3 x 7 aside football pitC1S hostills weekly football. - Club developnieni officeT working wi1 the club 10 support our W[b - Early discussiolls on futur¢ iEdev¢lopmeni of Goreglenpavilion for club and ernlmllutyuse PAge I
ARNISTON RLNGERS YOUTh FOOTBAIL CLUB (sao) REPORT OF ThE TRUSTEES FOR THE YEAR EINDED 31ST DECEMBER 2024 FANcL REV FluRnrll posldoD Durin8 ibe year. ineoiiie of £66.689 was ffceived. Expenditte totalled £61.354. Total t¢seTves a5 3151 December 2024 slwj at £80.360. R¢strv¢s pollcy Tl)e club resuves swid at ivughty £80.000. Througb illonrhly 5ub5uiplio])s, fid5 go roward5 pw'cbasiDg llew kil alld Irdillillg eqiupll)eni for all our age group players. pa)ynelli for traillillg and ll]aich faciliries includill8 Trferee's pa5ryneni as well 8s for gny lldboc llpkeep costs foT tbe care alld ]ainte#te of Arllistoll Park and tbe Pavilion ai Gore Gle The Sve$ nd 15 bciug Inalged each year as we look at ifstticting some fimds toward5 fyture surface replaceinenl of An)iSiOll Park And options for etthancemeot of facilities. GoreEleJL pavilion bas been id¢lltified as our llexl Ma${DJ¢t development. 2025 will ag8Jll See a SI]a llicrease ij) expenth'nwe costs for both players kit As well as equipn]ent as tbe number of players alld ieanL4 increases. Golng conrerll FOball continued io nm at pace during 2024 with llo concerns to notc followins tinie ii]ycted by ti] global pandewic. FUTURE PLANS The clllb collrinllcs io grow ai a i?pid raie. The key pri(Kity 15 To support tliai growrh by PUttiJ)8 11)e key foulldalions ui place. The cliib. aloi)g willi suppon froin MidloThiaii Coiuicil hgve ser up Bll'kellside Park wirb 3 x 7 aside pitches. Workn'n8 Alon8side the l l and 9 aside pitcbes at Goreglen, they provid¢ aTeas across the age srollps for the club. With the loilet facib'ues ])avin8 been added to the Arnigion Park site d.An8 2022 the nlaiii training site is a key part of tbe club itlfraslrnctute. Fiwocially ii)e aiin is to 0W tbe resurfaciug thnd foT Arnisioll P8rk while also acknowledg.4 that the day to day n18 costs of the club illcteaK with the rise iti ihe Duber of playa3 a] Sides. Wiib Ibese sites iiow joining Goreglen 8S the kry sitts foT football, the club will now look at the potaitial for redevelopmelll of Goreglell pavilion foi. both club and collJtllu]]iry use. The provision of a fidl size I l aside Astro facility for &&'ebridge aud ihc suuoullding 8Jea is key alld rbe club aims to wk io support the NewbJTes that viial requirement for the local comillllniry. On rhe pitch we aim to expand ihc tca]us wilh thc al of piovidillg football for all 88e groups at An]isloll Rang5 YFC. The Cli 15 workillg with Amisioll Rall4S FC io provide a paihway for both boys and girls ri1 thTollgli to Sclliot football. We hHve 85sisled with the creallon of the under 20s ieRni al Aniiston, witli few playeis now making Tlie transiiion ro seiiior foorball. Thll11iennoiE: we arc also helping with ilie creatioll of Arnistoll Rangeis WOUn'S leain. 2025 ]5 saw the creation of a iiew under 16 wls ieanL creaiing a full youth f(K)rball palhway Ibrough io Sellior Womell'g football. We Hull contillue to Work with our club developllwit officer to explo ways of mcreasing the club botkn o and off the PRrk io increase tbe PTOViSiOU of football f. the local coll11ry. STRUCTiiRE, GOVERN'ANCE AIYD MAI%'AGEl¥tEI GoVe1lLE dent The chariry is a Scottish Chalitable InCo[Fl¢d Organisaiion (a SCIO). Il was Tcgistered in its cumi legal forni on 16th December 2015. Page 2
ARIYISTON RANGERS YOtJTH FOOTBALL CLUB (SCTO) REPORT OF THE TRTJSTEES FOR THE EThED 31ST DECEMBER 2024 REFERENCE Al ADMINISTRATIVE DETAILS Reg151ei'ed Chartty Dumbèi. 046210 PilDclpal Rddress 52 IVhii¢hou$e Crescent Gorebridge EH23 4FT TITstees llldepeudeDt LwAminei' JRW Hogg & Thort)utn LLP ChAnered Ac¢outst8llts 19 Buccleuch Street Hawick Roxburghsi]iTC TD9 OHL Apwovcd by OTdu' of Ibc bO.d of mtttS on 19th SeprenJbeT 2025 and siglled on lis behalf by: Page 3
INDEPENDEKT EXANIINER'S REPORT TO THE TRUSTEES OF ARNISTON RAIYGERS YOUTH FTBALL CLUB (scio) I report on thc accounts for Ihc ycar ¢nded 31 st De£emkr 2024 set out on pages five io e1Ve. Re5peetive respinsibilities of trustees and examiner The charily's trustees are responsible for the prepardlion of th¢ a¢¢ounts in accordan¢¢ with the ternls of the Charities and Trustee Investment (Scotland) Act 2005 and the CharitiC5 Accounts (S¢otland) Regulations 2006 (as amcndcd). The charity's thjstees consid¢r that the audil r¢quir¢ment of Regulation l O( I Xa) to (c) of th¢ Accounts Regulations does not apply. It is my r¢SnsIbl1]lY io examine the accounts as requir¢d under Section 44(1)(c} of the Acl and to state whether particular mallers have come to my attention. B]5 of the independent exgminer's report My examination was carried out in accordance with Regulation I l of the Charities Ac¢ounts {Scotland} Regulations 2006. An examination includes a rcview of the accounting records kept by thc chartty and a ¢omparison of th¢ accounts preseilted with thos¢ r¢cords. li als0 includes consideration of any unusual items or disclosures in the dWVUllts, and seeking explanations from you as truslees concerning any such matters. The predureS undertaken do not pmvide all the evid¢Mce that would be required in an audit, and consequently I do not express an audit opinion on the view given by ihe ac¢ounts. ImdependeDt examin¢r'8 Statement Jn conn¢ction with tny examinalion, no matter has ¢om¢ to mv altention . (l ) which 8ives me reasonable cause to believe thal in any material respect, the requirements to keep accounting r¢¢ords in accordance with Section 441 I Xa) of the 2005 Act and Regulation 4 of th¢ 2006 Accounts Regulations- and to prepare sontS which accord with the accounting rec(Jrds and to Comply with Regulation 8 of the 2006 Accounts Rcgulations have not k¢n mrA' OT (2} to which, in my i)pinion. attention shoukl drnwn in order to enable a proper understanding of th¢ aOunt$ to be r¢a¢hed. JR W Hogg & Thorburji LLP Chartered Accountsnts 19 Bu¢cleuih Sireet Hawick Roxburghshire TD9 OHL 25th SeptembeT 2025 Page 4
ARNISTON RANGERS YOUTH FOOTBALL CLUB Isao) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR EI¥DED 31ST DECEMBER 2024 2024 Totsl fid$ 2023 Total Untestiictcd Restricted fimd fiwds Noles ll¥COME AND ENDOWMENTS FROM Donations and lrgacies 2.104 2.104 9.431 Cb•Titable Ncllillles SFK)rt aud activilics 41,714 41.714 42,164 OdKr ll?dillg activilies Inve5tnKnt incomc 21,991 880 21.991 880 7.447 639 Total 66.689 66,689 59,681 EXPEM>ITURE ON Raisin8 257 257 488 Chi'llble Ydcllvltles SFon alld activities 52.322 8.775 61.097 53.152 Tot 52.579 8.775 61.354 53.640 i*TT INCOMEI(EXPELYDITiIRE) 14.LlO (8.775) 5,335 6,041 RECONCtLL4TION OF FUNDS Total fjjnds brOllt fonyard 62.875 12,150 75.025 68.984 TOTAL FUNT)S CARRIED FORWARD 76,985 3.375 80,360 7.5,025 The noies fonll Part of these fillancial SiAiement5 Pa8e 5
ARMSTON LNGERs YOUTE FOOTBALL CLiJB (scio) BALINCE SHEET 31ST DECE_MBER 2024 2024 Total fid5 2023 Total fld5 Ulltesttic*d Restricted fLd fiuids Notes Cash bank and ill balld 77,586 3,375 80.961 75.625 CREDITORS AltS falling due withiD one ye io {601) (601) (6Th)) IYET CURREiYf ASSETS 76.985 i,375 80.360 75.025 TOTAL .4SSETS LESS CIJRRETsry 76,985 3,375 80,360 75.025 TT ASSETS 76,985 3,375 80.360 75.025 li unre$1Cted fwids Restticted fimds 76.985 3,375 62.875 12,150 TOTAL Fus 80,360 75,025 The financial STaiellJ¢nlS were RppTh)ved by ihe Board of Trusiee$ and aurhorised for issue on 19th Septejnber 202$ and were siglled on its behalf by: The ootes fonll patt of these fmancial siaiemenis Pa8¢ 6
ARTrrySTON RANGERS YOUTh FOOTBALL CLUB (sao) NOTES TO THE FINNCIAL STATEMEhryS FOR ThE YEAR ENDED 31ST DECEMBER 2(124 ACCOUNTLNG POLICIES Basis of pi'e.pAiing Ihe flnandal stlemeDt$ The financial statejjienis of the Ch'lty. which i5 a pllblic benefit ¢utity under FRS 102: h&ve beeu preparcd ill aCCordce witb the Charirics SORP (FRS 102) 'Accoullling alld Ikportillg by Chariii¢s: Stalen1 of Reconwiend¢d Practice applicable io cjwities pr¢pariJ)g theii. accollllis in accoi'dance with the Financial Reporting St8lld8td applicable Ill the UK alld Republic of Jrel*llid (FRS 102) (cffcctive l Janiry 2019),. Finallcikl Rcportiug Stalldd 102 Tlie FAnaDcial Reporting Standard applicablc ill thc UK a[ Republic of trelwd. alld the Charities alld Thtee tnvesthHIT (Scoil8nd) Act 25. The fUclaI slalejllellts knave beell prepared ullder the hislorical cost conveniion. The tn]sTees consider rbal thcre are no maTCtial uncerlainiies aboui ihe ChAritys ability to continue as goiilg collcern. lll¢ome All Meon is recoguised ill the Sialemelll of Finallcial Activities once the clMrity has entidemeni to the fullds, it is probable that the income will be received and Ihe arnol1 can be lljeaswed reliRbly. E4>endlknr¢ LiabilitlC5 arc recoBllisol as expenditure as soon a5 is a legal 01 con51wciive obligarioll coiw]]ittillg tbe cllarity to thrtt expe11n¢, it AS IXDbable thac a tr$r¢r of ¢COllon]ic bcnefit5 v4.ill be quired in senlell]elll alld Ibe al)ll1 of rhc obligaiioii can be measurrd r¢liably. Expendimrc is accounied foi on all Kcruals basis and IS been classified uDdcr headings Tbai R.wegdie all cosl tclaled lo the caiegory. Wliere costs ¢aJ)llOf be diircily aiuibiiied to panieular headillgs Ibey have beell allocaied io aciivilie5 oll a basis collsisteni witlL the use of resources. TtIon The charity is exellwt from iax on Ats cl]Arit8ble activities. Fund aCcO1g UJ)restiicted fimds can be used ID accordance with the charitable objeiveS at the discretiou of the ttvsiees. Rcswirted fimds call only bc uscd for particular restncted pwposcs H'iihiii dic objec15 of tknc charity. Restrictii)ns arise wben specified by thc douor 01 wliell fiu5 are taiscd panicul8r resuicled putposes. FwthcT cxplanatiQll of the iianwe 8lld purpose of each fLd is iDcluded ill The no1¢5 lo the lanCIal 51ataiKnrs. Page 7 contillued...
ARbrySTON RLYGERS YOiJTH FOOTBALL CLUB (scIo) NOTES TO THE FINANCtAL STATEMENtS . roDtin•td FOR THE YEAR E)T)ED 31ST DECEMBER 2024 DON'ATIONS AND LEGACIES 2024 2023 Don8tions Gwls 1,104 1.000 991 8.440 2,104 9.43] Granrs receive illcluded ill Ibe abovc, are as follows.. 2024 2023 Scottish FootbAII 8.0 Otber grants 1,000 OTHER TRADll%'G ACtIVITIES 2024 21J23 Fuuth?ising evellts Hai, scarf & clothing sales Sponsorsbips Pitch Hire ]ncome 11.862 960 3.550 5.619 4.235 2.372 840 21.991 7.447 ]mSTMENT L4'CO 2024 2023 Deposit account iDtuEsl 880 639 Page 8 conTWUCd...
ARMSTON RAY4GERS YOUTh FOO]BALL CLUB (scio) NOTES TO THE FINAcL STATEMENTS - contlnned FOR THE IAR ETlED 31ST DECEMBER 2024 RAISTh'cFUryjS Inyestmellt managemtDt costs 2024 2023 257 488 CHARITABLE ACIIVITIES COSTS Siippon costs (see noie 7) Direct Cosls Totsls Spoit and gciivities 54.786 6.311 61,097 SUPPORT COSTS Goveniallce C05t5 MallaBcJncllt Finance Totsls Sport alld aciivilies 5.279 42 990 6.311 TRUSTEES. REMUNEIL4TION AND BTFITs TIEere were DO 1rll5tees' remiinerAtion or othu bellefits foT the year ellded 31 11 Decellkn 2024 nor for the year ended 31st Decen]bu 2023. TIM$lees' expexses There were iio sree$, expenses paid for tbe year ellded 31st Decemkr 2024 llor for the year CAed 31st December 2023. COMPAK4TtVES FOR THE STATEMENT OF FINAh'CIAL ACIIVITIES u1]c[ Restried fimd fiinds Totsl fimds Iri'COME AND ENDOIVMENTS FROM tknnalions and legacies 9,431 9.431 Chaiitsble Acthllles Spon and actsvities 42.164 42.164 Otber trgdmg aCtilieS IDveslwenl illcollle 7.447 639 7.447 639 Total 59.681 59,681 EXPLNITuRE ON Rai5iug funds 488 Page 9
ARhrySTON IL4NGERS YOUTH FOOTBALL CLUB (sao) NOTES TO THE FINANCIAL sTATEmE[5- contlnued FOR THE YEAR EED 31ST DECEMBER 2024 COMPARATIVES FOR THE STATEMENT OF FINAI%'CL4L ACTtVlTtES . eontthned Unrestncted Restricied Tolal fimd5 Ch*iitxble IcfltIes Sport alld aCTivilies 46.552 6.600 53.152 Totsl 47,040 6.f&JO 53,640 r4ET INCOfvIElffXPEf4DITURE) 12,641 (6.600) 6.041 RECONCItIATIOIY OF FUITIS Total fuDds broughi fmvard 50.234 18,750 68,984 TOTAL FUNDS CARRIED FORWAIID 62,875 l2.150 75,025 10. CREDITORS: AMOuT$ FALLING DUE WTIHU¥ ONE YEAR 2024 2023 Tde creditors oth cirditors 599 601 6CK) 11. MOVEII(ENf FUNDS Net niovcillclll 1]] fullds Al 1.1.24 31.1224 UDI'eshlcted fuDds 62.875 14,110 76.98$ Resli'lcted funds SFA Gromrykn officer ftwding 12,150 (8.775) TOTAL FUNDS 75.025 Page 10 continued...
ARI%ISTON RANGERS YOUTH FOOTBAIL CLtiB (sao) NOTES TO THE FINANCIAL STATEMENTS_ coxlthued FOR EfffjED 3JST DECEMBER 2024 11. MOVEMENf IN FiIiYDS_ routlllued Net move¢ll1 in fiuids. included in the ave as follows.. JllcoJDin8 resollrces ResouTC¢5 Movemelll expeJ)(kd in fluids Unre.$tslcted funds G¢n¢ral 66.689 (52.579) 14,110 Rf5hlrled fi SFA Gi'owib offieer fulldiiig (8.775) {8:775) TOTAL FUNDS 66.689 (61,354) 5.335 Compai'atlves for mov¢meDt ID funds Nei lliovcjncnt ill funds Ai 31.12.23 At 1.1.23 Lniystrlcted fwllds General fid 50,234 12,641 62,875 Restilcted lld$ SFA Growth otTicer fuudillg 18.750 (6.600) 12,150 TOTAL FUhry)S 68,984 6,041 75.025 Q)n]paTrtivc UL0V11 ij) fulld5, included in the ¥lx)ve "C a5 folk)ws: Incoming resowces ResolceS MoveineDt expended in fiwds Uni'estrlcted funds General fimd 59.681 (47,040) 12,641 Resliicted funds SFA Gro officer fiwdmg (6.6fy)) (6,600) TOTAL FUNDS 59.681 153.640) $,041 Page 11 contillued...
ARNISTON RANGERS YOtTfH FOOTBALL CLUB (scio) NOTES TO THE FINANCIAL STATEMENTS - condllued FOR THE YEAR EllED 31ST DECEMBER 2024 11. hlOVEIIqENt FUNDS - CODdnued SFA Gi*b Offlcer Funds- relÈtes to Costs asSlated with enwloying 8 growth officer. Othei Reshl¢ted FwDds- relaies to other 8elleral restricied grants receive 12. RELATED PARTY DISCLOSllltES There were llo telaied party tTrllsaaions for the year c 31st DeceJllkT 2024. Page 12