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 Th￿t
Report of the trustees for the year ended 31 January 2025
The T￿L￿t￿3 to pre3ent their [C￿rt tog¢tkn with the fjllanci￿ statemejts for the
yeor ended 31 January 2025. Thi5 I4￿rt is pr￿￿1 in a¢4￿alle￿ witb the Th]st Dttd and
The financial ststedll￿ts 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 Inves1m￿t (Scot]aud) Ad 2(X)5. the C]Mitie8 Accounts (Scotland)
Regulatiouy 2(X)6 (as 4Ellthd) 8nd "Acci)untiDg and Re￿rtIng by Cbariti&8: StateM￿t of
Re(x)mended Pradice appli¢abl¢ to Lkniti¢s Prepari￿ their ft¢counts ID 8ccordnJKe with
tho Fillancial ReP￿tillg 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 jllGotE￿t￿ own1s￿oll (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 Blairso￿le and Rattt7y COJ)Y￿ty 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 t￿tha]I frt all a8￿ and aboities and wovide a safe alld fim ellViron￿t for ail
to takn part t￿￿Ough public parfiGipatiOlL
To advanc£ the provi8ioll of foothall ttBining facilitiffj or the organi￿loll 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 BlairgO￿le 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 p￿￿ll11t 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 acces￿l)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 CoMm￿lIty 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(x￿18& GOv￿nMent
Fre¢ kntball fot local schoDls including fite hunger prng￿es for specific families with
lin11t￿ rcsourL

BlaArgowrle 14lld Rattray Commllnity F￿ball 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 consIn￿tioll 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 SU￿lus). 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) ex￿1(*]8 given the funds
Te¢eIV￿ Our overall T￿Y￿8 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 8￿cifiC prOJ￿t4 targeted funding appIicattons ar¢ made.

Blalryowrie Rattray CoMmuDity FoothAII Trust
For the year ended 31 Janw 2025
Reference #nd adminiknativo detAlls
ChatrmAn & FaC￿lty I*ad
TreaSll￿r
Oth¢r Truste
19 Bank Street
Blairgovnie
PHIO 6DE
Audltor
Alcxants Gill￿￿1¢ (Senior Stattrtory Auttitor)
Gillcypie tnv(¥arity& Co Ltd
33 Leslie Str¢
. Blargowrie
PHIO 6AW
attk¢r8
51 Higknstr￿t
Btsrgowrie
PHIO 6DA

Blairgowrle and Rattray Community Football Trust
Year ended 31 January 2025
Trust¢es' respon￿1>111([es An relathm to the finandal slxtements
statements ill ￿cordan￿ with applicable law and Unit￿7 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 p￿10d.
8eleLt suitable aecounting w)lici&y and wly them co￿818t￿TI
obscrve the mthds a￿1 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
subJ￿t to d￿t￿ disclo8&1 and ¢xplaiucd in tbe fill￿CIal 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 all￿￿1¢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￿ Other1r￿￿tiC8.
Thc tri￿te&s reS￿nSIble 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 a￿1 the subs￿1￿[S to the MemoTrth and knides of Associaknn are the fj
Trustees.
All of the Tnkn br a paiod of tlwr¢ years and are ell￿ble for r¢-apwbitthent
for a furthff thr¢¢ year
New Tn￿tee& r¢¢¢ive a Welo)me Pack wilaining Ihe dutA4 reS￿D￿l?]lltieS, and Tol￿ of all
Risk M
Extsnal iisks to fill￿Ing ha￿ led to the developll￿t of a sfzategic plan which will allow for
th¢ ￿￿t￿lled pw8Uit of fu￿JIng n￿￿bIng budgeteAI geJ)ernl rnnning cow as well as sp¢cific
ptoject budgets. Internal control risks ar¢ by the i￿pIen￿￿tatiOn of proc&luTes for
isational Structure
The TrusteeB are rwnsJl)le foT ovaall of thc PTrj￿t staff, and devel.
0pm￿L
They are respo￿ble 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 ap￿opriafr usc of all fimds and the ap-
plication of ally property or a&8ets.
They furtlLer have a d￿ to a￿Tr¢ that the staff team both p￿d 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 Com￿lS¢ 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 prep￿on 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 G￿allY Accept￿ Acwuntillg PractiL%).
tn our opinion the fin8ncial statanots:
give a tn￿ a￿1 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 Ge1￿rallY Acccptcd
Accounting Praclice; and
Invtstm¢nt (kntl8ud) Alt 2(K)5 R¢gulation 8 of th¢ Charities Ac¢L)unts (scotla￿1)
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 ItsE￿sibIllti￿ for the audit of the financial statanents sei*ion 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¢S￿n511>1]Its in ac￿rda￿ 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 appropri￿e. B&8￿1
on the wolk we have pwfomc(L we bave not la￿tifi￿1 any material unc¢rtai￿l￿ 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 trust￿9 are wxm￿1ble 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)rO￿￿On with our audit of th¢ fjn&ncial Stat￿￿ our T&8[K)n￿￿1]ltY 16 to read the oth
with the financial Stat￿￿￿￿4 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 mat￿AaL 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&D￿rt 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 knoWI￿ge 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{x￿ts h&venot been or
(xrtain di8c10st￿ of truste£s' reMunc￿l0n Sp￿lfi￿1 by law are not ]nade" or
we bave not T￿lY&1 all the info3mation atd cxplanatiOll8 we rquire for audit
Respon81bJlllAes of trujtees
As explained 3TKKe fijlly in the Statfflnent of Trusteth, Ray￿D$1￿11Ltiffj 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 Ina￿1￿1 n)i&8tsthfflL wh¢tbcr due to
frEaud or error.
In pr¢paring the financial statrmm th¢ tTU3tc&s reSpO￿b]e for ass￿1￿ tho ¢1￿1ty'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 Unl￿5 ib¢ trustees ¢ithcr int¢lld tu liquidate th¢
compally or to QW8¢ op¢ration4 orlk8veno realisti¢ alt￿￿ive but to do so.
Audltor'8 responslblllths for the audit of the financlAI 8tstemwts
We have been appointed as a￿ltOr 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$thlJl￿ for the •udtt ofthe financial Statell￿ts (eontllloe(t)
whole are free from Ma￿la1 misStat¢m￿L whetk due to fi7￿1 QT enDr. and to issue all
Auditor's that includes our opinioL Reasonable 15 a hith Jevel of a&8urance bul
is not a guarantcc that an audit conduct¢d in aC￿)￿lanCe with ISAS (UK) wil] always d&ect a
material ]j)iSstat￿cllt whcn it exists. ￿L58tat￿nellts can aLi8C from fraud or em)r and are
considered n*ial 1£ individually or in the ag8reg¥ they COU￿ reasonably be expected to
influence lh¢ eLx)nomic a￿lS1OnS of usffs taketh oll the basis of the8¢ fillanciat statements.
ILTcgulariti&8. including frau( i￿tanC￿ of nou<0￿lIanc¢ laws attd re8ulation8. W¢
dcsigll procvduK8 irt line wilh our rryonslliilities, oudinol abov4 to dtht material
m1s5tatfflnej￿ in rw of irylatiti¢s. includiDg fraud. The specifi¢ prokn for this
Igement and the extent to which are capable of detecting itt¢gularitie5. including fraud
is detaild below:
ttk8tanrth of ￿￿-cOMplI￿ witb laws and regulations and frajxl.
Reading {x)rr4)0nd￿ with induding SF& Hedtb and SaW Exc￿tiv¢ &ud
osc￿.
k¢VI￿lng boardrnin
Auditing the Ilsk of nwia8olle￿t ovari(k of control4 induding tljrougb tssting jowllal
]tries and ots adJ￿$t￿￿ts 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 I￿pa¢* 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(￿ra￿ttee with the ISA3 (UK). FOT in8tanc4 tb¢ fi]rI1￿ removed
non.complian¢e is from the events and transa(%ion8 Tell￿d 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¢s￿lPtiOn 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 re3pDn8il￿ltles 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 ac￿Edan¢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 eXt￿t 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 ￿l￿1t wotL for this or for th¢ opinions we have foun¢d.
Alwlld¢L (iillcspie (8eni(yr 8iatutory Aiidilor)
Gill￿pIt I)]V¥Yaiity & Co Limiknq
33 l£slie Stre¢t
Blairgowri¢
PHIO OAW
Eli￿1)1¢ to on fflKlitorill t¢rn￿ ot S￿￿10n 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 tr￿Ill8 ￿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 inco￿1￿81￿0Uyces and
reswces ex￿id￿ 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
Cl￿rent As
Debtur8
(Ash at baDk andin battd
556.784
305.839
55Q784
Creditory &llin¥ du¢ witbio ÉW year
li
i.oio
Net CYr￿t
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 SI￿￿a
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 a￿￿tIng policie8 a￿ b¢low. The ac4J)unting policies have be
appli￿ rThSiS￿￿Y 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 ch￿ltieS (scotI￿al Regulations
2006 (as all￿nd￿l). 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¢rn￿t 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[ll￿a at hist￿1￿ 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¢n￿t 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 partic￿1￿ categoria8 of income:
Voluntsry incon￿ is T￿e1ved by way of grdnE membersbtps and donatio￿8 artd 18
included in thll in the State4nellt of Finani>al ActiVAti&% whrn r￿cIV￿bI¢. Grants, where
entitI¢ll￿nt is not conditionaj on the deliry of a specific by the ¢lwity, are
re￿g￿lS￿l Wh￿ the tharity b￿M¢S vticotithtionally ￿titIcat0 tbe granL
Inv¢81m￿t inLX)m¢ 18 iDch]d￿￿hen ￿￿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 a￿1 fa￿lItiCS are rwised &8 i2wme Wh￿ the charity has control
over the 8oy wlldition8 a&s0(xatd with the dO[￿t￿l Itl￿ havebeffl me¢ the receipt of
the e￿nOmi¢ 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 exp￿1th as 800n &9 th&E 18 a legal or c1)nstr￿ve thli8tiLion
comiilltting the cbarity to that exp￿1￿ it is pmbabl¢ that settlemart will be rqllir￿ and
the amount ofthe obligation callbeme4sur￿1 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[￿ern￿t of th¢ ¢1￿]ty.
All (x)sts are allo￿ l)¢twe£n the eXp￿ditUre ￿tegOrIeS of the SOFA on a b￿13
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 ￿ti￿a￿l 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 Prq￿Id 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 &p￿seJIt obligation resulting
frvm a past eV￿t that will probably r&suIt in the tratth of fi￿d$ ro a thi￿Paty aDA the
amoutts due to 8¢ttlc all obligation can be Meas￿￿1 or e81imated reliably. Cr&litOTS and
provision8 are nom]ally reLx)gnised at Ihorsdti¢mfflt a￿0Vat aft￿ allowing for any trade
discounts du&
U) Taxation
The ch￿ltY 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￿..
c￿t￿oChY Tn￿t
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 CHAR￿ABLE 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 r￿eIpts
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
coU￿S & coaching
5.808
13.177
381
10.894
9258
22￿2
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 exp￿￿eS
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
SaI￿les & 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 ￿)￿D￿tte£ any remune￿110)) 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
ch￿ge 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
In￿me Ex￿MIll]re Transfers Closing
Balance
-2,030
34.617
70.899
7.791
95
-9258
Pitch Hire
Fun&aising
LOtt￿Y
P￿t￿ 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
Gen￿al
P￿ and Kinro&8 Council
Srx)ttish Football A&80ciation
Pitch Hire
Sport Fouodation
NorthwTh)d Grallt
G8Jnochy Tn￿t
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