REGISTERED CHARITY MIMBER: 04621(1
REPORT OF THE TRUSTEES Ah
UNAtiDITED FINAIICIAL STATEMENTS
FOR THE YEAR E￿TlED 31ST DECEMBER 2024
FOR
ARN1ST0￿ RANGERS Yoirrll FOOTBALL CLUB
(scio)
JRW Hogg & Thortl￿n 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 aCc￿dancC with ihe
Finauci81 Reporting Slalldard applicable ill die UK ajjd Republic of Ireland (FRS 102) {eifeclive l JanU￿Y
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
- o￿an151￿g. uianaging ￿ld developlllg yourh football foi all ￿￿]￿berS of the club
Being llke1ni￿￿S 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 li1￿leSt sixt￿[d5 of ￿Cl￿1cal 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 dcvcloplli￿t.
- Provide well organise41 rcgular alld enjoyablc tl7illiJl8 Sessio￿ and 8a]nes.
- To ¢ncouragc all players to ty theit besi and ￿￿ke the ll￿5t 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 PERFORmA￿cE
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 th￿Ill￿ 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 I￿al youugsler5 8 chance to both
holiday aiid play fooiball creatiiig lif￿1￿]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 contin1￿S 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 fi￿d.
- Birkenside Park workin8 well with ihe 3 x 7 aside football pitC1￿S hostills weekly football.
- Club developnieni officeT working wi￿1 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
F￿ANc￿L REV￿￿
FluRnrl*l posldoD
Durin8 ibe year. ineoiiie of £66.689 was ffceived. Expenditt￿e 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, fi￿d5 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 ￿S￿ve$ ￿nd 15 bciug Inal￿ged 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 M￿a${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
FO￿ball 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 n￿￿1￿8 costs of the club illcteaK with the rise iti ihe Du￿ber
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 w￿k
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
Rang￿5 YFC. The Cli￿ 15 workillg with Amisioll Rall4￿S FC io provide a paihway for both boys and girls
ri￿1 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 WOU￿n'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 co￿ll1￿1ry.
STRUCTiiRE, GOVERN'ANCE AIYD MAI%'AGEl¥tEI*
GoVe1￿lLE d￿￿￿ent
The chariry is a Scottish Chalitable InCo[F￿￿l¢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 ETh￿ED 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 m￿tttS on 19th SeprenJbeT 2025 and siglled on lis behalf by:
Page 3

INDEPENDEKT EXANIINER'S REPORT TO THE TRUSTEES OF
ARNISTON RAIYGERS YOUTH F￿TBALL 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¢S￿nsIbl1]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 pr￿edureS 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 s￿o￿ntS 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¢
a￿Ount$ 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
fi￿d$
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
Ch*i'll*ble 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 brOll￿t 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 L￿NGERs YOUTE FOOTBALL CLiJB
(scio)
BALINCE SHEET
31ST DECE_MBER 2024
2024
Total
fi￿d5
2023
Total
f￿ld5
Ulltesttic*d Restricted
fL￿d
fiuids
Notes
Cash ￿ bank and ill balld
77,586
3,375
80.961
75.625
CREDITORS
Al￿￿￿tS 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$￿1Cted fwids
Restticted fimds
76.985
3,375
62.875
12,150
TOTAL Fu￿￿s
80,360
75,025
The financial STaiellJ¢nlS were RppTh)ved by ihe Board of Trusiee$ 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

ARTr*rySTON RANGERS YOUTh FOOTBALL CLUB
(sao)
NOTES TO THE FIN￿NCIAL STATEMEhryS
FOR ThE YEAR ENDED 31ST DECEMBER 2(124
ACCOUNTLNG POLICIES
Basis of pi'e.pAiing Ihe flnandal st*lemeDt$
The financial statejjienis of the Ch￿'lty. which i5 a pllblic benefit ¢utity under FRS 102: h&ve beeu
preparcd ill aCCord￿ce witb the Charirics SORP (FRS 102) 'Accoullling alld Ikportillg by Chariii¢s:
Stalen￿￿1 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 Jani￿ry 2019),. Finallcikl Rcportiug Stalld￿d 102 Tlie FAnaDcial Reporting Standard
applicablc ill thc UK a[￿ Republic of trelwd. alld the Charities alld Th￿tee tnvesthHIT (Scoil8nd) Act
2￿5. The fU￿￿claI 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 arnol￿1 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 expe1￿1n￿¢, it AS IXDbable thac a tr￿$r¢r of ¢COllon]ic bcnefit5 v4.ill be
quired in senlell]elll alld Ibe al)￿ll￿1 of rhc obligaiioii can be measurrd r¢liably. Expendimrc is
accounied foi on all Kcruals basis and I￿S 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.
T￿￿tIon
The charity is exellwt from iax on Ats cl]Arit8ble activities.
Fund aCcO￿￿1g
UJ)restiicted fimds can be used ID accordance with the charitable obje￿iveS 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 fiu￿5 are taiscd panicul8r resuicled
putposes.
FwthcT cxplanatiQll of the iianwe 8lld purpose of each fL￿d 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
]m￿STMENT L4'CO
2024
2023
Deposit account iDtuEsl
880
639
Page 8
conTWUCd...

ARMSTON RAY4GERS YOUTh FOO]BALL CLUB
(scio)
NOTES TO THE FINA￿c￿L STATEMENTS - contlnned
FOR THE I￿AR E￿TlED 31ST DECEMBER 2024
RAISTh'cFU￿ryjS
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 B￿￿TFITs
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 CA￿ed
31st December 2023.
COMPAK4TtVES FOR THE STATEMENT OF FINAh'CIAL ACIIVITIES
u1￿￿]c[￿ Restri￿ed
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 aCti￿lieS
IDveslwenl illcollle
7.447
639
7.447
639
Total
59.681
59,681
EXPLN￿ITuRE ON
Rai5iug funds
488
Page 9

ARhrySTON IL4NGERS YOUTH FOOTBALL CLUB
(sao)
NOTES TO THE FINANCIAL sTATEmE￿[5- contlnued
FOR THE YEAR E￿￿ED 31ST DECEMBER 2024
COMPARATIVES FOR THE STATEMENT OF FINAI%'CL4L ACTtVlTtES . eontthned
Unrestncted Restricied
Tolal
fimd5
Ch*iitxble Icfl￿tIes
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: AMOu￿T$ FALLING DUE WTIHU¥ ONE YEAR
2024
2023
T￿de 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 a￿ve as follows..
JllcoJDin8
resollrces
ResouTC¢5 Movemelll
expeJ)(kd
in fluids
Unre.$tslcted funds
G¢n¢ral
66.689
(52.579)
14,110
Rf5hlrled fi￿
SFA Gi'owib offieer fulldiiig
(8.775)
{8:775)
TOTAL FUNDS
66.689
(61,354)
5.335
Compai'atlves for mov¢meDt ID funds
Nei
lliovcjncnt
ill funds
Ai
31.12.23
At 1.1.23
Lniystrlcted fwllds
General fi￿d
50,234
12,641
62,875
Restilcted ￿lld$
SFA Growth otTicer fuudillg
18.750
(6.600)
12,150
TOTAL FUhry)S
68,984
6,041
75.025
Q)n]paTrtivc UL0V￿￿￿11 ij) fulld5, included in the ¥lx)ve ￿"C a5 folk)ws:
Incoming
resowces
Resol￿ceS
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 Ell￿ED 31ST DECEMBER 2024
11. hlOVEIIqENt FUNDS - CODdnued
SFA Gi￿￿*b Offlcer Funds- relÈtes to Costs asS￿lated 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