BRECHIN RUGBY FOOTBALL CLUB Scottish Charitable Incorporated Organisation: No SC046872 BRECHIN RIKIBY CLUB Annual Report & Financial Statement I" April 2024 to 31" March 2025
Table of Contents Introduction.... Trustees and Committee Members Annual Report..... .. .. . . Trustees................................... ...... ... Committee Members............... .. . Club Ambossadors..................................... ... .. ContoctAddresses.................................. . . .. Who are we? Foreword by the chairman ..... Our Yeorot a Glonce............... .... Fundroi5ing.... Donations to Local Community .. . The Future................... . ... ... Appointmentof Trustees...................... .. . Trustees Renumerotion and Expenses............. ...... Financial Review.................... ............. .... .. Reserves Policy........... ....... Independent Examiners Report........ ..10 Statement of Receipts and Payments.................. .. .11 Statement of Balances............................ .. ... .12 Notes to the Accounts........ .13
Introduction The club experienced no major issues this season except in the recruitment of new players, meaning that all trainlng, matches, functions and other non-rugby4elated external fundraisin8 activities continued as per normal. The junior teams all perfortned well in tournament5 throughout the season again teamtn8 UP with Arbroath Rhin05 in all competitions due at times to lack of player numbers. All ourjunior teams Imicros, P415's and P617'sl have played well winning many garnes played in tournaments against far larger clubs this season despite lack of players at tirnes. We have also continued with the autistic ru8by sessions at the club facilitated by the Strathmore Ru8by Trust. We have also facilitated training sessions for different Strathmore rugby tearn5 during periods of poorweather condition5 and allowed our facilities to be used to host games when pitch conditions at Strathmore Rugby club were unplayable. The Strathie Sharks U181s Team have in particular utilized our facilities most for both competitive games and training in what has been one of the coldest and wet seasons on 0rd with extensive flooding throu8hout the region. In the following sections vie will break down all the activities 5eparalely. Trustees and Committee Members Annual Report George Strachan has continued into his third season as Chaimian after being elected initially in Septernber 2022 and al the existing main Committee members (Treasurer yeaS AGM held in August 2024. In addition to the main committee members, we also elected a new events committee organISernd a new Chlld protectk)n Officer The trustees were unchanged slnce the previous AGM in 2024. The day-to-day running of the club is undertaken by the committee members with the trustees only being consulted on decisions of major significance. Trustees
Committee Members Club Ambassadors Contact Addresses Charity Contart Address Independent Examiner
Who are we? Brechin Rugby Football Club is a Scottish Charitable Incorw)rated Organisation {SCIOI and itwas registered in its current th form on 29 September 2016. Our Organisation's purposes are: The public partlCiP*ion of ru8by union football for all members of the club. Membership of appropriate leagues forthe purposes of establishing regular competitive forthe clubs representative teams. Provision of training and playing faclllties. Promoting and maintaining the highest standards of technical competence and safety in the sport. Upholding the laws of the sport providing equal opportuntties and the promotion of Rugby Football Union within the local community. Foreword by the chairman Welcome to Brechin Rugby Club's Annual Report for season 2024125. Annual Report is the ideal opportunity to reflect on all the hard work undertaken by our volunteers during the finanaal Year. The season 2024125 was my third year in the role of chairman and the time seems to have flown by so quickly. Aided by a Core of volunteers and club officials I have continued to enjoy my role at the club and have irnplemented many of the outstanding i55ues I felt the club has needed to address as it moves forward In challenglng times both financlally and operationally in the current climate. Despite seeing a drop in membership levels in the junior tearns, and financial stress to many parents of potential future players due to the current economlc climate we are still undertaking numerous recruitment drives by various means to try to increase club membership for both players and coache5 and are a150 ViSltin8 local 5¢hools to help inlroduce rugby to the younger generation. Unfortunately, with lirnited coach awailability during the school week we can only manage to
periodically visit the IcKal schools. This is why we are also in the process of liaising with the 5RU to see if we can combine coaching resources with other local rugby clubs to help develop the sport withing local schools. Despite the challenges of recruitment, we have continued our relationship throughout the season with Abroath Rugby Rhinos to provide competitive teams at tournaments to make up for lack of players at times durin8 the sea50n. We have managed to field our own iuniorteams (Micros, P4/P5 and P6/P7 age grades) throughout the Season supplemented at times by Arbroath players and they all have performed well winning most of Ihe games they have played in. There have been a couple of tournaments though duringthe holiday periods the lack of players in attendance from all competin8 teams in the An8us area meant thatthe P6n team players found themselves bein8 incorporated into barbarian teams in orderto get sufficient game time. I would also Ilke to thanks our dedlcated coachlng team who have glven thelr spare tlme wllllngly In all weather conditions to help the kids develop their rugby skills. Finally, I would like to thank all the Players. Guardians, Parents, coaches. Committee members and Trustees at the club, without your continued cornmitrnent to the club, we wouldn't be where we are today. Our Year at o Glance The 202412025 season was once agaln domlnated by the weather condition5 whtch has seen the club battle against a cold winter and heavy prolonged rain in the autumn period which has led to some very wet training sessions at times and training numbers at times reflected this. The club hosted two SUCSsfUl junior tournaments during the season and one Brechin Bruce over 35,5 games However, in addition we also allowed Arbroath RFC and Strathmore Rugby Club teams to train on our pitch when poor weather condltlons meant that thelr own pitches were unplaydble. We have also continued to provide Autistic rugby at the club We also held a successful fun day at the club In September 2024 whlch ralsed funds for the club.
Brechin Micros 2024125
The Brethin P415 Team Season 2024/25
We have also allowed our facilities to be used for Strathmore Rugby Club training sessions and also the newly reformed Arbroath RFC team to train under floodlights during the weekdays over the winter period. Donations Donations were received from the following during the financial year JUSY 24- assisting at Angus Show as a fundraising event- £1500 Aug 24- Private donation towards club development fund- £800 Fundraising Aug 24- fun day- fundraising event at rugby club- total raised £495.30 Oct 24- fundraising at club- £1040 Started up weekly Bonus Ball draw to raise funds Donations to Local Community Donations made to the local community during the financial year No financial donations awarded this financial year as our coaches used up their company holiday entitlements to attend local nurseries/ primaries/ local secondary school to run free rugby sessions. We also donated equipment to both nurseries and primary schools. The Future The immediate future is to increase player membership and recruit more coaches and volunteers at the club and also to try and get a temporary club house installed at the ground to help as a wami hub for both parents and members to use during games or training sessions. Appointment of Trustees Trustees are recruited at the Annual General Meeting. The Office Bearers are elected at the Annual General Meeting but they may be co-opted throughout the year.
Trustees Renurneration and Expenses There has been no renurnerations to Charity Trustees during the period of 0110412024 and 3110312025. Financial Review The results for the period are set out in the attached accounts. The results show income of £12,6591£17,716 20241 expenditure of £15,171 (£18.490 20241 a deficit of £2,512 leaving unrestricted funds of £43.743 and restricted funds of £557. Reserves Policy The Trustees are considering a reserves policy to continue the development of the club for a period of time. The trustees are responsible for the strateglc directlon and plannlng of the charity. Assets The following assets belongto the club at present.. Rugby Posts Septic Tank Scrum Machine Steel shipping container-40 ft Steel shipping container- 20 ft Portacabin/ Admin Block Two Shower Isubsistence Units Fenan&lGates Grasshopper Ride on Mower 430D Floodlights Septic Tank APPROVAL nd This report was approved by the Trustees on the 2 June 2025 and signed on their behalf by: Dale Brechin Rugby Football Club SCIO- SC046872
Independent Examiners Report BRECHIN RUGBY FOOTBALL CLUB sao - sc046872 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report on the accounts of the charity for the period I" April 2024 to 31" March 2025 which are set out on pages 11-15. Respectlve responslbllitles of Trustees and Examlner The chariws Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts {Scotlandl Regulations 2006. The tharity Trustees consider that audit requirement of the Regulation 10(l} Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(11 {c) of the Act to state whether particu5ar matters have come to my attention. Basis of Independent Examlnerfs Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotland} Regulations 2006. An examination indudes a review of the accounting records kept by the charity and a cornparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks 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 and audit opinion on the view given by the accounts. Independent Examinerfs Statemenl In the course of my exarnination, no matter has come to my attentlon l. Which gives rne reasonable causeto believe that in any material respectthe following requirernents have not been met: . To keep accounting records in accordance with Section44 {11 (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - To prepare accounts with accord with the accounting record and comply with Regulation 9 of the 2006 Accounts Regulations. 2. To which. in my opinion, attention should be drawn in order to enable a proper understandin8 of the AccntS to be reached.
Brechin Rugby Football Club SCIO Annual Report & Financial Statements For the period 01 April 2024 to 31" March 2025 Statement of Receipts and Payments 2025 2025 2025 2024 Unrestricted Restricted Total Total Receipts Donations (>ants Trading Fundraising Other TOTAL RECEIPTS 1,500 4,153 1.421 2,159 2,626 11.859 4.153 1,421 2.159 2,626 12.659 3,029 3,591 2,675 2,773 17.716 Fees 800 Payments Charitable Activib"es Trading Donations rnance 12,608 2,047 14,655 15.208 2.773 309 200 200 18,490 200 316 13,124 200 316 15,171 Fundraising E>pense 2,047 TOTAL PAy?NTs SurpluslDeficit -1,265 -1,247 -2,512 -774 11
Brechin Rugby Football Club SCIO Annual Report & Financial Statements For the period 01 April 2024 to 31" March 2025 Statement of Balances 202S 2025 2025 2024 Unrestricted Restricted Total Total Funds Reconclllatlon Balance as at 01 April 45,008 46,812 47,586 Surpluslwicit -t.265 -1.247 -2.512 -774 43,743 557 Bank Balance Balance Main Cash 43,643 11X) 557 46.712 100 43,743 557 46,812 Llabllltles 2CO 2CK) 200 200 Independent Eyaffination F At Value non inclusi 33,788 APPROVAL nd This report was approved by the Trustees on the 2 June 2025
Brechin Rugby Football Club SCIO Annual Report & Financial Statements For the period 01 April 2024 to 31" March 2025 Notes to the Accounts l. Basis of Preparation These accounts have been prepared on the Receipts and Payments basis in accordance with: a) The Charities & Trustees Investment (Scotlandl Act 2005 bl The Charities Accounts {Scotland) Regulations 2006 las amended). 2. Fund Accounting a) Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. bl Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised fora specific purposes. c) Any purposes are set out below in the further notes 3. Taxation al The charity is not liable to corporation tax or capital gains tax on its charitable activities b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged. 4. Transartions with trustees and related parties al No remuneration was paid to trustees or any persons connected with them during the year12023-2024£nill b) No travelling expenses were reimbursed to trustees during this period. 13
Brechin Rugby Football Club SCIO Annual Report & Financial Statements For the period 01 April 2024 to 31" March 2025 Notes to the Accounts cont'd l. Donations Unrestricted Restricted Total Funds Funds 2025 Total 2024 Brechin Community Cincma 1,000 800 1275 800 800 iJoo ngus ow Caledonian Rai Iway Rugby Camp Small Donations 1,500 1,460 ,500 800 2JOO 5,648 2. Grants Unrestricted Restricted Total Funds Funds 2025 Total 2024 Scottish Rugby Union Local Giving 4,153 4,153 2,529 500 4,153 4.153 3,029 14
Brechin Rugby Football Club SCIO Annual Report & Financial Statements For the period 01 April 2024 to 31" March 2025 Notes to the Accounts cont'd l. Cost of Charitable Activities Unrestricted Restricted Funds Funds Total 2025 Total 2024 Equipment Events Ground Maintenance Utilities Rent Travel & Training Website Catering Advertising Insurance 709 2.565 2,155 2,480 1,775 598 124 206 191 1,805 2,047 2,756 2,830 2,565 2,569 2,155 1,130 2,480 3,706 1,775 1,775 598 40 124 614 206 824 191 1005 1,720 12,608 2,047 14655 15,208 15