Bl oiyrie and Rattra Communi .Football Trust fornier Blai oivrle and Rattra Community Football Club) ort and Fillancial Statements For the ear ended 31 Januar 2025 Charity no: SC046291
lairgoTrvrle and Rattray Community Football Tht Report of the trustees for the year ended 31 January 2025 The TLt3 to pre3ent their [Crt tog¢tkn with the fjllanci statemejts for the yeor ended 31 January 2025. Thi5 I4rt is pr1 in a¢4alle witb the Th]st Dttd and The financial ststedllts have been pr¢par&l in accoT(kn with the accounting policies Set out in note I to the financial statL7nents alld comply with the SCIO'8 govcrning docuuwl the Charities 8nd TnL8tee Inves1mt (Scot]aud) Ad 2(X)5. the C]Mitie8 Accounts (Scotland) Regulatiouy 2(X)6 (as 4Ellthd) 8nd "Acci)untiDg and RertIng by Cbariti&8: StateMt of Re(x)mended Pradice appli¢abl¢ to Lkniti¢s Prepari their ft¢counts ID 8ccordnJKe with tho Fillancial RePtillg Standard applithl¢ in th¢ UK and RepubliG of Irdand (FRS 102). (¢ff¢ctive l January 2019). Siructureg Governanee and Managen*nt Constitutio The thty 15 a Scotlish jllGotEt own1soll (a SCIO. SLx)ttith Chartty Numb¢r SC046291) whtcb was re in its curralt Ivgal fom] on 26 January 2016. It a single tier stru¢th and as suob th¢ are the membaB of th¢ thity. The charity chang&1 its n&m¢ frow Blairsole and Rattt7y COJ)Yty Fwtball Club to Bl8irgowxi¢ Rattray ConuDuDity F(K)thall Trust in May 21Y23. Ob ectlves The Blairgowri¢ ard Rattray Cownmunity F(x)Iball Club w&s foTrn in 2011 ttF pn))not¢ youth foothall within Blairgowri¢ Rattray. It ¢volved out of what WBS pr¢viously th¢ Da- vie Park Sports Asso(aation tkn had ovffjeen knthaIi in the area since 1985. The Sin of th¢ Club arr. To advaa¢e ttha]I frt all a8 and aboities and wovide a safe alld fim ellViront for ail to takn part tOugh public parfiGipatiOlL To advanc£ the provi8ioll of foothall ttBining facilitiffj or the organiloll of football activi- ti¢s with she obj¢¢t of itnprovlng the (x)nditions of ]ife for the pe450 for whom the facilitses OI artiviti&s are lmaraY intQKlsJ witbin BlairgOle and RAtIThy.
lairgowrle and Rattray Community Foothall Trust Report of the trustees for the y&gr ended 31 January 2025 The Club cnntiDuc8 to grow in the main due to." work of the Trusts two full.lime Commurity Devclopmart Offi¢a3 in the sthools and new fcrf)tballthed pr0granlln foT aIl ages frojn 3-ye&r4)Id kids to the other end of the age balld ofwa}llg football for over fiftiag. Th¢y a180 to WO with Oth walknng and utal health wvps thIn the towll Phase Two of our Faci]iti&s DeVd0pme completed with a new pll11t building being cornpl¢td in Dccanber of 2024. This 1$¢8 of four dr¢89ing rooms with individ- uel sl)ower5, first aid room of whith we ar¢ engaging with NHS ill looking to bring health check clinics iJJto IL accesl)le toilet8 and SI, the Social Spa can hold 80 pwple thea- tr¢ 8tyl4 an office and kitchoL As part of tbc d¢velopm&rt, wc bave bui]t a Scpardtc public toilet b1( whi(*A it1cEL¢S a The tlext Pl]as¢ 18 to install Solar P8ncls alld Battal to assist in rc4lu(ang deP)d¢aCY on the grid and our 2025 - 2026 we vrill b¢ Icthg to involv¢ moje local CoMmlIty to the facility &TLd cwloy an Operations Manag Consolidation of our pl&yillg Mem1[sh4) with 8trith Wlldelln and pmcth ts) comply with GDPR rules W¢ wntinue to nm fire lunches 4 weeks of the year and intend to exp8nd the E.T.P wbich is run by the SFA with fundmg ftom th¢ S(x18& GOvnMent Fre¢ kntball fot local schoDls including fite hunger prnges for specific families with lin11t rcsourL
BlaArgowrle 14lld Rattray Commllnity Fball Trust Report ofthc trustees for the year ended 31 January 2025 Flnalltial Review lJJrll]g the year th¢ Tntst had in¢om¢ totalling £l,(Y31.443 (21Y24: £192,145). principully from gr&nts from a rang¢ of fiuKia4 Eredomillantly in relation to the consIntioll of additional fa. ¢i]itia5 at the llew 3G pitch aad income earned from both cl)aritable acttvities and tizding tivities. With exp0]dit¢ of £162.507 {2024: £146.650) th¢ LIub h&d a surplus of £868.936 (2024: £45,495 SUlus). The Club furtb¢r cXpend £669.434 on the ongoing (x)n8truction of faoilitie5. At 31 January 2(r25 th¢ Club held totsl Tase&9 of £1.703.747 of wljith £1.578,130 is hdd in IiG8trict&l Funds aud £125.617 in Unte8tricted Furmjs. The unrG8tri¢ted surplus in tho y¢ar of £16.7 was in Iine wid) ex1(*]8 given the funds Te¢eIV Our overall TY8 are (y)nsAdff&l to b¢ hea]tby. Reserv Policy & Colng Concern The TTUSt bas a po]i¢y of rtainiog onty Mini reserves to COV overheats and if lar slim8 are r¢quiTed for 8cifiC prOJt4 targeted funding appIicattons ar¢ made.
Blalryowrie Rattray CoMmuDity FoothAII Trust For the year ended 31 Janw 2025 Reference #nd adminiknativo detAlls ChatrmAn & FaClty I*ad TreaSllr Oth¢r Truste 19 Bank Street Blairgovnie PHIO 6DE Audltor Alcxants Gill1¢ (Senior Stattrtory Auttitor) Gillcypie tnv(¥arity& Co Ltd 33 Leslie Str¢ . Blargowrie PHIO 6AW attk¢r8 51 Higknstrt Btsrgowrie PHIO 6DA
Blairgowrle and Rattray Community Football Trust Year ended 31 January 2025 Trust¢es' respon1>111([es An relathm to the finandal slxtements statements ill cordan with applicable law and Unit7 Kingdom Acwullting Standards (United Ki)]gd(xn G¢n¢rnlly A¢cW Practi(%). The law applicable to cknities in SLX)t18nd ryuires the charxty t[terf to prq)are financial statements for ch finan¢i41 y¢ar which givc a tru¢ fmd fuir of the state of affai of th SCIO and of the inc4)ming t&8ourca alld appJi(aiion of including tb¢ inwme and ¢xpendIt[ of the SCJO for that p10d. 8eleLt suitable aecounting w)lici&y and wly them co818tTI obscrve the mthds a1 principla in Ihe Charities SORP. Jnake judgealloots aod e8tiTDts that are rr480th1c and tKudth¢ tate whdlw wplicable UK accounting stallda and stateJn&)ts hav¢ be¢n followe4 subJt to dt disclo8&1 and ¢xplaiucd in tbe fillCIal statemwts" prepare the financial ststemfflts on thc going con(xn basis unJe&8 it Is iwprwate sonable acmcy the th]an¢iai position of the SCIO aod wbich ellabl¢ t]ll to ensur¢ that the fmancial 8talements comply with the Cl)ariti¢5 8od TnL8tee ]nveslment (Scot1) Act 2(K)5. the Ch8rAti&9 AGroutts (Swdand) Regu]atiolls 2006 (as all1¢xl) and th¢ provisions of th¢ deed. They are also resp()llsible for safeguarding the ets of the SCIO alld heo(x for tskiug r¢asonabl¢ stq for the Prevention and d*ction of fraud ar Other1rtiC8. Thc trite&s reSnSIble for the mai]rteDgnce and integtity of the COry•rate ynd fjnanctal infornMtion in¢lud¢d on the SCIO website. ttgislation in the United Kingdom governing the prq)aration 3nd dissetnination of flllancial statan¢nts tuay differ IiDm legislalion in oth¢r ju. risdictions.
Blairgowrle and Rattray Community FootbAll Trust Year ended 31 January 2025 Structur4 Governance and Management Imeut and A of Tn Under the requirl¢ts of the wnstitUtio be at lea8t bui not mote thats 7 TTUStees a1 the subs1[S to the MemoTrth and knides of Associaknn are the fj Trustees. All of the Tnkn br a paiod of tlwr¢ years and are ellble for r¢-apwbitthent for a furthff thr¢¢ year New Tntee& r¢¢¢ive a Welo)me Pack wilaining Ihe dutA4 reSDl?]lltieS, and Tol of all Risk M Extsnal iisks to fillIng ha led to the developllt of a sfzategic plan which will allow for th¢ tlled pw8Uit of fuJIng nbIng budgeteAI geJ)ernl rnnning cow as well as sp¢cific ptoject budgets. Internal control risks ar¢ by the ipIentatiOn of proc&luTes for isational Structure The TrusteeB are rwnsJl)le foT ovaall of thc PTrjt staff, and devel. 0pmL They are respoble for ensuri thAt the aims and obi¢¢tivGs of the ChAfAty aTr intwed into specAfi¢ PTDjects that the obiedivGs of th&¢ pmjccts are achieved. The Trustees are also rwthle for enswing the Ckwity delivers its o)nmllthients to its funders, me¢ts all its legislative tquir&llents. and oWes witbin the po]i¢i49 established for its operdtion. They are Twonslble for $ing the apopriafr usc of all fimds and the ap- plication of ally property or a&8ets. They furtlLer have a d to aTr¢ that the staff team both pd and VOIWtt at¢ devdoping their skills an6 following good wotking wartica.
B]airgowrie and ltsttray CommuDIty Football Trust Year ¢llded 31 January 2025 Approved by the Trustccs and bign¢d on theÈrbehalf.
Blairgowrle and Rattray Community Football Trust Year ended 31 January 2025 Report of the AudAtors to the Trustees Opknlon We have lted Ihe fjnwial 8tatem¢nts of Blwwwtie and Rakny Community Foot Th (the "¢hwit.} for the year aMkn] 31 January 21Y25 whith ComlS¢ the Statanent of Financial Adivitie4 the BalatKe Sheet and notes to the finan statements. The finall(a reportRng fi7mework that hxy beeL applied in th¢ir prepon 18 appli¢abl¢ law aud th¢ United Kit]gdo Accounting Standard4 induding FRS 101 The Fixwiwl Rqthillg Standard iu th¢ UK and RepubliG of ]retsrK] (unit Kiogdom GallY Accept Acwuntillg PractiL%). tn our opinion the fin8ncial statanots: give a tn a1 kn view of the stats of the clwity's affaira at 31 January 2025 and of its incorne and w)enditure for the yeartb¢n AL. bav¢ been tyoperly prepar in aco)rdanct with United Kingthrn Ge1rallY Acccptcd Accounting Praclice; and Invtstm¢nt (kntl8ud) Alt 2(K)5 R¢gulation 8 of th¢ Charities Ac¢L)unts (scotla1) RegLllation3 21x16 (as amoxled) Basls of oplvlom We conthided our audit in acconknce with IDternationttl Standard8 on AuditiDg (UK) (ISAS UK) and applicable law. Auditor'8 ItsEsibIllti for the audit of the financial statanents seiion of our reporL We are iodqKndent of tkn charity in acLX)rdance with etbical requirements thllt aT¢ relevant to our uudit of the tAnancial statenwits in the UK including FRC'S Ethi StaTbJatd and we have fillfilled our other ethical r¢Sn511>1]Its in acrda with th¢ Tequirements. We belicv¢ that th¢ audit Idence we have obtsined is 8ufficient atMI appropriate to pmvlde a bAsis£or our opinio relating ts) goJDg concerA In auditing th¢ financial stat(¢ty we have conch that the TThst¢c8' use of the going LX)nceni basis of ac4x)unting in the prep&ion (yEth¢ fjllancial statallents is approprie. B&81 on the wolk we have pwfomc(L we bave not latifi1 any material unc¢rtail relating to events or ¢ondition8 thaL individually or collectivdy, may t signific4nt doubt Im the ¢hariti&8 ability to continue as a going concern for a 1[1 of at le&8t twdve nM)nlb fivm WI the financial stat¢m¢tJts ar¢ aUÈlrris f isso Other InforD Th¢ other information Lxmpriw the iDfomMtion inclutsl in th¢ amiual rep other than th¢ financial stat¢m¢nts and our auditor's wM)rt The trust9 are wxm1ble for the oth inforn&tiorn Our opinion on the fiDancial 81alemellts (kns ]t (aiver th¢ other infornution (l except to the extent othenvi expjicitly stated in our ryorL we do not cXpr atLy forni of a&8urnirK conc]u8ion th¢reo
Blalrgowrle and Rattray Communlty Foothxll TnLSt Year ended 31 JanuAry 2025 Report of the Alldftors to the Trnstees Other lllfoTnMdoll {eonlknoed) In cA)rOOn with our audit of th¢ fjn&ncial Stat our T&8[K)n1]ltY 16 to read the oth with the financial Stat4 or our kJx>wledge obtaill in the audit or otheThvise appears to be n]aterially misstatql. If we identify matffial in(x)nsistencies or appaTht mat¢rial n)isstateinents, w¢ are rquiroj to det#1 whether thor is a matAaL mi53tatan¢nt in thc fmallciai stat¢Jn¢nts or a material misstathent of the Oth 1llfornwtio If, ba8rd on the work we have p¢rfoTme£L we c4)ncltMle Ibat tkn 18 a nlatcrial Mi&8tat&Drt of thi8 Oth iuforn]ati w¢ are r¢quired to ryrt that fact Wo have llothing to rep)rt in tb7s reg. Matten on whAch we are requirnlto r¢wt by except Jn the ligbt of the knoWIge and thtandin8 of the ¢h&tity and tts ettvirnnment obt&ined iti We bave Jwtbing to rryort in of the followAns mattm the Chartties A¢ts (Scotland) RegLdations 2(KhS (as ammdoq) requite us to rqM)rt fo you rf. in our cpinion: adequate acoiunting re{xts h&venot been or (xrtain di8c10st of truste£s' reMuncl0n Splfi1 by law are not ]nade" or we bave not TlY&1 all the info3mation atd cxplanatiOll8 we rquire for audit Respon81bJlllAes of trujtees As explained 3TKKe fijlly in the Statfflnent of Trusteth, RayD$111Ltiffj the trustee8 are r¢8ponsI[C for the IrepHration of the financial st8tall(th and foT b¢ing satisfia that they givc a tn and fair YE, and intunal control the tn]ste¢6 d&etmine is necagsary to ¢Dable the preparation of financial &atanarts that free fiDm Ina11 n)i&8tsthfflL wh¢tbcr due to frEaud or error. In pr¢paring the financial statrmm th¢ tTU3tc&s reSpOb]e for ass1 tho ¢11ty'S 4bility to (xjntitwe as a going (X)nt dis¢losi[ as applicabl4 n]atters related to going conc¢m and sing th¢ 80ing con¢¢ED basi8 of awunting Unl5 ib¢ trustees ¢ithcr int¢lld tu liquidate th¢ compally or to QW8¢ op¢ration4 orlk8veno realisti¢ altive but to do so. Audltor'8 responslblllths for the audit of the financlAI 8tstemwts We have been appointed as altOr section 44(IMc) of CknIti and Tnjstee Invesknwt (Scotland) Act 2(M)5 and rq)ort in ac¢ord&oce the A(ts and JElevant regulation8 made or having effcct
Blatrgowrie and Rattray Conmnunity Football Trust Year ended 31 January 2(125 Report of the Auditors to the Trustee8 Audltor's respon$thlJl for the •udtt ofthe financial Statellts (eontllloe(t) whole are free from Mala1 misStat¢mL whetk due to fi71 QT enDr. and to issue all Auditor's that includes our opinioL Reasonable 15 a hith Jevel of a&8urance bul is not a guarantcc that an audit conduct¢d in aC)lanCe with ISAS (UK) wil] always d&ect a material ]j)iSstatcllt whcn it exists. L58tatnellts can aLi8C from fraud or em)r and are considered nial 1£ individually or in the ag8reg¥ they COU reasonably be expected to influence lh¢ eLx)nomic alS1OnS of usffs taketh oll the basis of the8¢ fillanciat statements. ILTcgulariti&8. including frau( itanC of nou<0lIanc¢ laws attd re8ulation8. W¢ dcsigll procvduK8 irt line wilh our rryonslliilities, oudinol abov4 to dtht material m1s5tatfflnej in rw of irylatiti¢s. includiDg fraud. The specifi¢ prokn for this Igement and the extent to which are capable of detecting itt¢gularitie5. including fraud is detaild below: ttk8tanrth of -cOMplI witb laws and regulations and frajxl. Reading {x)rr4)0nd with induding SF& Hedtb and SaW Exctiv¢ &ud osc. k¢VIlng boardrnin Auditing the Ilsk of nwia8ollet ovari(k of control4 induding tljrougb tssting jowllal ]tries and ots adJ$tts fi)r approprititene&g. Becau8¢ of th¢ field which the cli¢nt opetatffj we idwlifial tbe following areas as th most likely to have a nmterial Ipa¢ on th¢ fu)auri81 5tateuMIts". SFA Wellbeing & piutection stsndards for clubs and Health atKi Safdy aThl Iknity law and rA)mpliaDc Owing to the inh¢rellt limitations of an audil 18 an unavoid&bl¢ risk that some mat¢rial mi&8tatements in the finencial stalemerts may not b¢ dcta*ed. evcn though the audit is propcrly planned and pthrnl in a(rattee with the ISA3 (UK). FOT in8tanc4 tb¢ fi]rI1 removed non.complian¢e is from the events and transa(%ion8 Telld in the finan(xal 8tat¢ffjen the le&8 Jikely th¢ auditor 18 to becom¢ aware of it or to re(x)gnise non-wmp]iallc A furth d¢slPtiOn of OUT r•ilitie4 for t audit of th¢ Statall is l(Kat&l on the Financial Rq)orting C4)ull¢AI's w¢b8ite at ht4)6:Ilwfflryv.frLor&uWaudltor¥responslbllllie 10
Blalryowrle and Rattray Communlty Foothall Trnst Year ended 31 January 2Th25 Report ot the Audltor8 to the Trustees AuditoPs re3pDn8illtles for th¢ alldlt of the finaut>al ¥latemuts (eoM(inue4t) This des(x1ptio fonlls Wt of our auditorfs Tq)O Thi8 report is made solety to thc Ghwrity's trustsffj as a body. io acEdan¢t with Te8ulalion 10 of the Chariti&8 Ag¢'(Junts (Scoll&nd) RcgulatioEL8 2006 (as SMend}. Our audit wod( Ikas been undffltak¢ll 50 that wc mighi statc to Ihe (knAts"8 trLth&9 tknse matters w¢ are rqutred to 8tate to tlwn ill an auditur's report 8lld for no Oth [HJrk. To the lIest eXtt p&mAtt by lftw, wc do not 8ccq)t or assullle io anyone olh¢r than the clthrityi its nwnbers &8 i b(xly and its trust a8 a b(xly, for our l1t wotL for this or for th¢ opinions we have foun¢d. Alwlld¢L (iillcspie (8eni(yr 8iatutory Aiidilor) GillpIt I)]V¥Yaiity & Co Limiknq 33 l£slie Stre¢t Blairgowri¢ PHIO OAW Eli1)1¢ to on fflKlitorill t¢rn ot S10n 1212 of th¢ Conw1 Act 20(h5 Date Isi£IL
Blatrgowrie and liattray Community Foothall Trn8t Statement of financlal actfvitAes (thcludlng Illcome & Expenditure Account) For the year ended 31 January 2025 Totwl Fundo 21125 Fund8 2024 Note Income: Dollations and Clwitsbl¢ activiti Otber trIll8 tivItI{¥ 70,89 7.791 935256 l7.4YI I.0(.155 25288 167,573 23.932 640 Totsl In¢ome 78.69M) 952.753 1.031.443 192.145 Clwitsble aclivitt 61. IIKJ.607 162,507 146,650 T¢Jtsl e¥endltuxe 61} Ic().607 1625 146.650 Net Jn¢omel{¢xp¢ndlture) for tknyMr 11790 8&146 86V36 4S095 -2•.000 Net movement th tuAd5 Rewnclllatlon of f$ Total fundsbrought fonvard -3210 $71146 d&495 834*11 789JA6 Totsl tunds eydrrled forward IW17 1.703.747 834,811 The 8thtement of ftnanGAal tiVitieS includes all lo reu)gDigolin the year. All inco1810Uyces and reswces exid duiv¢ frthn LX)Utiuuing activitie4. The notes form part of the8e financial stknts. 12
JllalrgoJYAe and Rattr&y Communtty Football Trn¥t B8]ance Sheet as at 31 JaDuary 2025 2025 Fkned A&¥ets Tats8ible assets io 1.147973 529932 1.147.973 529,932 Clrent As Debtur8 (Ash at baDk andin battd 556.784 305.839 55Q784 Creditory &llin¥ du¢ witbio ÉW year li i.oio Net CYrt 555.774 304.879 -NL* ll9Jots 1.7n3.747 834Jll1 125,617 I,827 Rostrc4ed'funds 1578.130 7D5,984 L7(Ll,747 834.811 2025 and SIa on thcir bebBlf ty, Tni8tee nd C.hairpmo 13
Blairgoivrie and Rattray Communnty Football Trust For the year ended 31 January 2025 te8 ccounts I. ACCOUNTING POLICIES The principal atIng policie8 a b¢low. The ac4J)unting policies have be appli rThSiSY throu8kn the pffliiML (a) Bash of accounthig Th¢ xcounts have been pt¢paMi in awdao¢¢ with the SCIO'S govffniDg th¢ CharitiG5 aTY] Tn]stc¢ Inv¢sttn&tt (Scotland) Act 2(X)5, the chltieS (scotIal Regulations 2006 (as allndl). FRS 102 'Tr Financial Reporting Standard app]icable in the UK and Rq)ublic of Irekand- ("FIiS 1027 and th¢ Chariti&% SORP 'ALwuntin8 Mnd Rwting by Chariti. Stst¢rnt of Rewmmffld PrdL%ice applio¥ble to thatiti&8 preparing tlxeir ounts ia ac&)Ta with tho Financial Rewting Standard applicable in the UK and Republic of Ireland (FRS 102). (effectiv¢ l Jaouary 2019). The SCIO is a Public Benefft ETrtity as defined by FRS 102. continue as a going con¢ffli. Assets and liabilities are initially recog[lla at hist1 OT Iransa¢tion value unl Otherwi Stat in th¢ rclgvaut accoimting policy lwtels). (b) Fund accouAÉtsg Unttstriotoi funds are available for use at the dx8¢rdton of the tntstea in fi¢¢ of the general objeclives of the thaTity. through the of au app. (e) Incoming regourees All incoining resour( inclu in the stat¢nt of finaacial activities when th¢ cljarity is errtttld to the income 8nd the amount e4n b¢ quantified with reawble acmcy. The followiug specific policies arc applied to partic1 categoria8 of income: Voluntsry incon is Te1ved by way of grdnE membersbtps and donatio8 artd 18 included in thll in the State4nellt of Finani>al ActiVAti&% whrn rcIVbI¢. Grants, where entitI¢llnt is not conditionaj on the deliry of a specific by the ¢lwity, are reglSl Wh the tharity bM¢S vticotithtionally titIcat0 tbe granL Inv¢81mt inLX)m¢ 18 iDch]dhen 1vabl 14
Blairgowrie and Rattray Community Football Trnst For the year ended 31 January 2025 AccoiINriNG POLICIES (eonthiI) (d) Donat¢d a33¢t4 8Cryi and fwlities Dooated &88et4 serYi(w a1 falItiCS are rwised &8 i2wme Wh the charity has control over the 8oy wlldition8 a&s0(xatd with the dO[tl Itl havebeffl me¢ the receipt of the enOmi¢ bcnefit from the u8eby thc (knity of the It 15 prnbable at]d tbat e(x)n¢ benefit C8n be measur¢d Teliably. (e) Resources expended Liabilities are recognis as exp1th as 800n &9 th&E 18 a legal or c1)nstrve thli8tiLion comiilltting the cbarity to that exp1 it is pmbabl¢ that settlemart will be rqllir and the amount ofthe obligation callbeme4sur1 Teliably. AIE eApaKlitur¢ is aixx)ulltry] for on 80 aLYruals ba81& All exw&8 in¢]lti8 sw)port costs and governance costs all(ated or app)rtIOn to th¢ app]icable wenditure hc&dings. Expendxture on cknitable activities (x)mwiw c08ts incunNI by the ch8tity in the d¢Jivay of its ac4ivitie4 aud servicu for its bgKficiaTiC& h iwlude8 LX)8ts that can be allocat&l directly to su¢h a(*iviti¢4 aDJ tIK)8e costs of illd1 nature necegsllry to support thouL costs linked to the strategic ma[ernt of th¢ ¢1]ty. All (x)sts are allo l)¢twe£n the eXpditUre tegOrIeS of the SOFA on a b13 de8ign&l to rcllect th6 of the rc50urca Costs relating to a particular a¢tiVAty are (O Fixed assets Fixed ets are stated at cost le48 ac¢umulatal depreciatioo Dwiation is CAtculated 80 88 to write off the c(Jst of an less its tial xesidual val)J4 ovor the useful eo)nomiG lif¢ of that ass& as follows: 3G Pktch & Billldings Equipm¢nt 4Yo Straigbt line 2/0 balan (g) Debtors Trad¢ and othor dcbtors arc recogni8 at the sgttlffoent amount due after any trnlc di8COUDt offtte& Prepayments are Valu at the amount PrqId net of any trade di8c(Junts d (h) Cash at ballk and In hand Cash at ballk and casb in hand include8 casb aod short terni hiOay liquid Anvestmetts with a shoit maturLty of thr¢¢ moLth or I frow the dat¢ of acquisition or opelliDg of the deposit or similar acfounL 15
Blairgowrie and Rattray Community Football Trust For the year ended 31 January 2025 ID Credltors and provisions Cr&Jitors and pmvisions are Te(x)glliB where the chwity b&4 &pseJIt obligation resulting frvm a past eVt that will probably r&suIt in the tratth of fid$ ro a thiPaty aDA the amoutts due to 8¢ttlc all obligation can be Meas1 or e81imated reliably. Cr&litOTS and provision8 are nom]ally reLx)gnised at Ihorsdti¢mfflt a0Vat aft allowing for any trade discounts du& U) Taxation The chltY is a SCIO within the meaning of PaTagrdpb I Sthedu]¢ 6 of the Finan act2010 in respect of income or capitsE gains receivrAI within catsgories covernl by chap 3 of Part I l of th¢ w0[atIOn Tax Act 2010 and Section 256 of the Taxation of Chargeabl¢ Qairjs Act 1992 to thc Cxtcnt that sucb income or gaiDs applied for ¢l)arilknJeptllPOK% OJJIY. 2. LEGAL STATUS OF THE C{RITy 3. INCOME Iryiom I)ONATIONS AThD LEGACIES 2025 Donatio.. ctoChY Tnt Scoltish Foolball Perth & Kinro&8 Awards foi AII Sport Foundalion Ardblair Nortbwood 232,SLMJ 543202 157.554 231500 543202 157554 30.(KK) 12,620 18.140 2,058 30,000 My Hub subsc4itsion5 Gift Aid Genernl 62957 7,726 216 62,957 7,726 216 67232 7.523 70.899 935256 1.IX)6.155 167.573 4. INCOME FROL¥I CHARABLE AcrivrtlES 2024 Pitch hiTe Fundraising 7.791 17.497 25288 22,932 7.791 17,497 25288 22,932 16
Blairgowrie and Rattray Community Football Trnst For the year ended 31 January 2025 5. INCOME FROM OTHER TRADING AcrivTriEs rrftricted Restricted 2025 2024 Gcll¢rni trnding reIpts 640 6. ANALYSIS OY EXPENDrruRE ON CllARrrABLE AcrivriLES 2025 2025 2024 Wag¢s & salari£8 T¢Dn) we¥tr & eqwmiart Room bire Utilities & in8urance R¢feree and pitch hire coUS & coaching 5.808 13.177 381 10.894 9258 222 5.188 1.889 38,596 44,404 37.(Y72 13.661 11,689 381 235 10,894 8,688 10.073 9,326 5,147 10.656 5.188 25,707 1.889 2,637 266 181 30 399 90 5,579 258 1,183 1,578 815 2,945 Admill fees Piggy Lane c08ts Prizegiving 348 333 333 Pemiits & licenc&8 Postag4 Station &c Sundry 503 503 723 3,456 2,105 I,(M)8 lJ51 Catnp support My Hub expeS Go Cardl4s8 Charg& Grant repayAn¢nt Support fimd DcprgGkation 4518 4.518 360 4,899 1,188 1275 51,393 360 1,000 1.188 1275 50.7LO 26,268 61.K) 100.6tyI 161507 146,650 17
Blairgowrie and Rattray Community Football Trust For the year ended 31 Jallllary 2025 7. IYET INCOLKtNGRESOtJRCIS FOR TUE PERIOD This is statcd atler Dwciation 51,393 2025 2024 SaIles & wages 37,072 STAFFCOSTS AND EMOLUh(ENIS (CONTJNUED) The average nUrnb of full-time equtvaltht employea8 during theyear was 3 (2024 - 3). No ¢mplOy r¢c¢ived cnwluments of more than £60.IXK) (2024. 0). 9. TRUSTEES REMUNERATION AND RELATED PARTY TRANSAcrioiys No ofth¢ m8llag¢tnatt )Dtte£ any remune110)) during th¢ prfiod. No inistees or other pfrsolls related to the charity Iw] anypersonal intffe5t in ally (x)nttzct or transaLtion entered into by the clthrity the perio(i 10. FIXED ASSET Eqtynent 3G Pitch Total C05t AS at l Febnwy 2024 Additions 598,314 669,434 605.240 669,434 As gt 31 January 2025 26 1267,748 1274,674 DeprtcAatiou Ay at i febLY-wy 2024 chge for the y 3,509 71,799 50.710 75,308 51,393 As at 31 2025 4J92 12¥09 126,701 Net book value As at 31 January 2(Y25 1734 1,145239 1.147,973 As at 31 janu 2024 3,417 526,515 529,932 18
Blairgowrie and Rattray Community Football Trnst For the y¢4r ended 31 January 2025 11. CREDfTORS 2025 202A AccD]a18 i.oio 960 I,oio 960 12. MOVEMLYff IN FUY4DS Inme ExMIll]re Transfers Closing Balance -2,030 34.617 70.899 7.791 95 -9258 Pitch Hire Fun&aising LOttY Pt and Kinrosy Counci S(xittish Football Asso¢ialiou -20,0(K) 47.974 33,150 398 44,095 44.095 23,845 27.902 -23.845 -27,902 3G Pitdi Genal P and Kinro&8 Council Srx)ttish Football A&80ciation Pitch Hire Sport Fouodation NorthwTh)d Grallt G8Jnochy Tnt 645984 796.791 -50,710 0 1,392,065 20,(X)O 20,OfX) 70,577 16.992 17.496 1,000 30,000 30,000 71.704 33202 17,496 -1,187 -16210 30,1XX) 30.IJ)O 32,51JO -315(Ki 834,811 1.031,443 -162,51YI 0 1,703,747 13. ANALYSIS OF CHARfTABLE FUNDS Total FuTkds Tangible Sxed assets Cayb at bank and in hand Otber net assets Curyent liabihti&8 2.734 1.145239 1.147973 123.893 432.891 556,784 -i.oio -I,oio 125.617 1,578.130 1,703,747 19