CHARITY REGISTRATION NUMBER: SC048218 Oban Lorne Rugby Football Club SCIO Unaudited Financial Statements 31 March 2025 ENT Chartered accountants 5 Argyll Square Oban Argyll PA34 4AZ
Oban Lorne Rugby Football Club SCIO Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent examiner's report to the trustees Slatement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part ol the financial statements Detailed statement of financial activities Notes to the detailed Slatement of financial activities 18 20
Oban Lorne Rugby Football Club SCIO Trustees. Annual Report Year ended 31 March 2025 The trustees presenl their report and the unaudited financial statèments of the charity for the year ended 31 March 2025. Relerence and administrative details RÉglsiere(I charity narne Charity reglstratlon number Princlpal offloe Oban Lorne Rugby Football Club SCIO SC048218 Glencruitten Clubhouse Glencruitten Drive Oban PA34 4E8 The trustees Independent examlner f R A Clemenl Associates C.A. rgyli Oban Argyll PA34 4AZ quare Slruclure, governance and management Management Commllte8 The affairs of the club are managed by a General Commiltee consisting ol up to twelve members., presidenl, secretary, treasurer, chief executive and various team leaders and managers. These committee members are elected for a period of not less than one year. The General Cornmillee may elegate management of any aspects ol the running of the club to specific sub-committees to ensure the efficient operation of the clubs affairs. The dulles of the various office holders are detailed in the constitution. Risk Policy The trustees have conducted their own review of the major risks lo which the charity is exposed and systems have been established lo mitigate Ihose risks. Scottish Charitable Incorporated Organlsallon (SCIO) On 4 April 2018, the charity became a Scoltish Charitable Incorporated Organisation. Al that dale all assets and liabilities of the previous unincorporated Trust became the property of the Incorporated Organisalion. No change in Trustees or charilable objectives has taken place and the charily CDntinues lo operate in the same way.
Oban Lorne Rugby Football Club SCIO Trustees, Annual Report (conlinued) Year ended 31 March 2025 Objectlves and actlvities Mission Statement The trustees mission statement lor the year was as follows.. "to further expand the playing of rugby union and other team sports within the region" Oban Lorne is committed lo developing the game of rugby from mini level to senior men and women's teams. We intend lo continue with as many youth teams as possible to afford young people the opportunity for sport and the disciplined lifestyle that accompanies this. We will identify talent early on and nurture these players towards their best outcomes. We aim to increase our player numbers al all age groups and we will continue to work with all of our partners in the Oban area. Achievements and performance I would like lo report thai is has been a busy year for the club both on & off the field as momentum has been growing regarding the redevelopment of our facility into a sports community hub From the trustees a big thank you to all the voluntary work that has gone on behind the scenes in relation to the fundraising and development that sometimes goes unnoticed & hopefully phase 1 & 2 of the projecl could be completed in the coming year. On Ihe playing front il was a mixed season for our senior teams with the men finishing 3rd in the league for the second year in a row but the ladies were relegated into west division 2. All our youth teams had increased numbers and had various degrees of success on the playing front. The mini rugby seclion also had a successful year with the p617 section winning the overall dalriada competition. As always with a growing club we are trying to recruit new coaches,referees and volunteers to deal with the increasing participants and matches that the club has to fullill going forward. Financlal revlew The charity produced a surplus of £23,379 (2024- £1,152 Surplus) for the year. The rugby club bar is operated as a trading subsidiary and achieved a pre tax profit of £5,72312024.' £1.007 Profit) and contributed management fees to the charity 01 £3,984 {2024.' £3,056). Reserves pollcy To relain suflicient funds required to meet the ongoing running costs ol the charity. The Board is of the opinion that the balances held at the year end by the charity were prudent lo ensure that these commitments could be met.
Oban Lorne Rugby Football Club SCIO Trustees, Annual Report (eoniinued) Year ended 31 March 2025 The trustees, annual report was approved on trustees by.. ?141dJ and signed on behalf of the board of
Oban Lorne Rugby Football Club SCIO Independent Examiner's Report to the Trustees of Oban Lorne Rugby Football Club SCIO Year ended 31 March 2025 I report to the trus18es on my examination of the financial statements of Oban Lorne Rugby Football Club SCIO ('Ihe charitv) for the year ended 31 March 2025. Responslbililies and basis of report As the trustees of the charity you are responsible for the preparation of thg financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotlandl Act 2005 {the '2005 Act,) and the Charities Accounts (Scolland) Regulations 2006 las amended), You ara satislied that your charity is not requlred by charity law to be audited and have chosen insiead lo have an independent examination. I report in respect of my examination of the charity's financial statements as carried out under section 4411llcl of the 2005 Aci. In carrying out my examination I have followed the requiremonts of Regulation 11 of the Charities Accounts {Scolland) Regulations 2006 las amended). Independent examlner's staternent Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11 {21 of the Charities Accounts (Scotland) Regulations 2006 (as amend8dl. I can confirm that l am qualified lo undertake the examination because l am a registered member of the Association of Chartered Certified Accountants which is one ol the listed bodies. I have completed my examination. I confirm thal no matters have come to my attention giving me cause to believe that in any material respect: accounting records were not kept as required by section 44111(al of tho 2005 Act and Regulation 4 of the Charities Accounts {Scotland) Regulations 2006 las amended). or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of Regulalion 8 of tho Charities Accounts (Scotlandl Regulations 2006 las amended). I have no concerns and have come across no other matters in connection with the examination to which ailenlion should be drawn in this report in order lo enable a proper understanding of the C.omc.'",i Assovial¢s v.A. Independent Exarniner 5 Argyll Square Oban Argyll PA34 4AZ
Oban Lorne Rugby Football Club SCIO Statement of Financial Activities Year ended 31 March 2025 2025 Unrestricted lunds Total funds 2024 Total lunds Note Income and endowments Donations and legacies Charitable activities Other trading activities Investment income 39,348 39,348 85,467 250 74,812 5,736 49,694 5,626 49,694 5,626 Total income 94,668 94,6S8 166,265 Expenditure Expenditure on charitable activities Total expenditure 71,529 71,529 71,529 165,113 165,113 71,529 Net income and net movement in funds 23,139 23,139 1,152 Reconclliation ol funds Total funds brought forward Total funds carried forward 381,408 404,547 381,408 404,547 380,256 381,408 The statement of financial activities includes all gains and losses recognised in the year. All in¢ome and expenditure derive Irom continuing activities. The notes on pages 7 to 16 form part ol these 1Snanclal statements.
Oban Lorne Rugby Football Club SCIO Statement of Financial Position 31 March 2025 2025 2024 Flxed assets Tangible fixed assets Inveslrnents Note 14 15 334,643 332,687 334,S44 332,688 Current assets Stocks Deblors Cash ai bank and in hand 17 18 2,219 11,631 60,291 74,141 5,276 6,217 38,814 50,307 Credltors: arnounts falllng due wlthln one year Net current assets Total assets les8 current Ilabllltles Net assets 19 4,238 1,587 69,903 404,547 48.720 381,408 381,408 404,547 Funds of the charity Unreslricled funds Total charlty lunds 404,547 404.547 381,408 20 381,408 The linancial statements were approved by the board ol trustees and authorised for issue on and are signed on behalf of the board by: Th8 notes on page$ 7 to 16 lom) part of these flnanclal statements.
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements Year ended 31 March 2025 General informatlon The charity is a public benefit entity and a registered charily in Scotland and is unincorporated. The address ol the principal olfice is 5 Argyll Square, Oban. Argyll, PA34 4AZ. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charities SORP IFRS 102)) and the Charities and Trustee Investment (Scotlandl Act 2005 and the Charity Accounts (Scollandl Regulations 2006 las amended). Accounting pollcles Basls of preparatlon The linancial statements have been prepared on the historical cosl basis, as modified by the revaluation of certain linancial assets and liabilities and investment properties measured al fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entily. Going concern There are no material uncertainties about the charity's ability to continue. Dlsclosure exemptions The entity satislies the criteria of being a qualifying entity as defined in FRS 102. Its financial Slalements are consolidated into the financial statements ol (enter name ol group financial stalemenlsl which can be obtained Irom lenler detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 01 FRS 102: (a} No cash flow statement has been presented lor the company. Ib) Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estimatlon uncertalnty The preparation ol the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed lo be reasonable under the circumstances.
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (conllnued) Year ended 31 March 2025 Accounting policies (conllnuedj Fund accountlng Unreslricied funds are available for use at the discretion of the trustees lo further any of the charills purposes. Designated lunds are unrestricted funds earmarked by the Irustees for particular future project or commitment. Restricted funds are subjected lo restrictions on their expenditure declared by the donor or through the terms of an appeal, and lall into one of two sub-classes.. restricted income funds or endowment funds. Incomlng resources All income is included in the statement ol financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of income.. income from donations or grants is recognised when there is evidence of enlitlemenl to the gift. receipt is probable and its amounl can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated lacilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution ol general volunteers. income Irom contracts for the supply of services is recognised with the delivery ol the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it lo be spent on a particular purpose and returned il unspent, in which case il may be regarded as reslricled.
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accounting policies (eontlnued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable Irading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneliciaries, including those support costs and costs relating to the governance ol the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly io that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently slated at C05t less any accumulated depreciation and impairment losses. Any tangible assets carried al revalued amounts are recorded at the fair value at the dale of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result ol a revaluation, is recognised in other recognised gains and losses, unless il reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result ol revaluation, is recognised in other recognised gains and losses, except lo which it otfsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial aolivities. Depreclation Depreciation is calculated so as lo write oll Ihe cost or valuation ol an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery 250/0 reducing balance Investments Unlisted equity investments are initially recorded al cost, and subsequently measured at fair value. 11 fair value cannot be reliably measured, assets are measured at cost less impairment. Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accounting policles (contlnuedj Investments In assoclates Investments in associates accounted lor in accordance with the cost model are recorded at cost less any accumulated impairment losses. Inveslmenls in associates accounted for in accordance wilh the fair value model are initially recorded at the transaction price. Al each reporting dale, the investments are measured at lair value, with changes in fair value taken through income or expenditure. Where il is impracticable lo measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other dislribulions received from the investment are recognised as income without regard lo whether the distributions are from accumulated profits of the associate arising before or after the dale of acquisition. Investments in lolnt ventures Investments in jointly controlled entities accounted lor in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. Al each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or ellort, the cost model will be adopted. Dividends and other distributions received Irom the investment are recognised as income without regard lo whether the dislribulions are from accumulated profits of the joint venture arising before or after the date ol acquisition. Impalrment of lixed assets A review for indicators ot impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal al each reporting dale. For the purposes of impairment le5ting, when il is not possible to estimate the recoverable amount ol an individual asset, an estimate is made of the recoverable arnounl of the cash- generating unil to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash intlows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated lo each of the cash.generating units that are expected to benefit Irom the synergies ol the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. 10
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (conllnued) Year ended 31 March 2025 Accountlng pollcies (¢onfinued) Stocks Stocks are measured at the lower of cost and estimated selling price less costs lo complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock lo ils present location and condition. Flnanclal instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions ol the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at Ihe cash or Other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured al amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All Other such investments are subsequently measured al cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment lor an asset is deferred beyond normal business terms or financed al a rale of interest that is not a market rate, in which case the asset is measured al the present value of the future payments discounted at a market rate ol interest for a similar debt inslrumenl. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception ol hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment al the end of each reporting dale. If there is objective evidence ol impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other linancial assets that are individually significant, these are assessed individually for impairment. Other financial assets arg either assessed individually or grouped on the basis ol similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does nol result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairmenl not previously been recognised. 11
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (Contlnued) Year ended 31 March 2025 Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2025 Donations Donations Donations - Doddie Aid 6,349 6,349 Sponsorshlp Scottish Rugby Union Subscriptions Membership 13,631 13,631 19,368 19,368 39,348 39,348 Unrestricted Funds Restricted Total Funds Funds 2024 Donatlons Donations Donations - Doddie Aid 5,773 5,773 43,932 43,932 Sponsorshlp Scottish Rugby Union 18,223 18,223 Subscriptlons Membership 17,539 17,539 41,535 43,932 85,467 Charltable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Amateur World Cup 250 250 Other tradlng actlvities Unreslricled Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Sponsorships Fundraising Clothing Club hire International Tickets Other income 43,640 3,212 1,736 530 444 132 43,640 3,212 1,736 530 444 132 50,113 21,018 2,883 798 50,113 21,018 2,883 798 49,694 49,694 74,812 74,812 12
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (¢ontlnuedJ Year ended 31 March 2025 Investment income Unrestricted Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Income from group undertakings Bank interest receivable 5,557 69 5,557 69 5,736 5,736 5,626 5,626 5,736 5,736 Expendlture on charltable activlties by fund type Unrestricted Funds Restricted Total Funds Funds 2025 General activities Doddie Aid Support costs 67,613 67,613 3,916 71,529 3,916 71,529 Unrestricted Funds Reslricled Total Funds Funds 2024 General ectivities Doddie Aid Support costs 119,924 345 43,587 120,269 43,587 1,257 165,113 1,257 121,181 43,932 Expenditure on charltable activitles by activity type Activities undertaken directly Support costs Total funds 2025 Total fund 2024 General activities Doddie Aid Governance cosls 67,613 67,613 120,269 43,587 1,257 165,113 3,916 3,916 67,613 3,916 71,529 10. Net income Net income is stated after charging/(crediting): 2025 2024 Depreciation of langible fixed assets 1,548 895 13
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (¢onllnued) Year ended 31 March 2025 11. Independent examination fees 2025 2024 Fees payable to the independent examiner for.. Independent examination ol the financial statements 1,320 1,040 12. Staff costs The total slalf costs and employee benefils for the reporting period are analysed as follows.. 2025 2024 The average head count of employees during the year was Nil12024: Nill. No employee received employee benelits of more Ihan £60,000 during the year12024: Nil). 13. Trustee remuneratlon and expenses The charity trustees, who are the directors of the company, were not paid and did not receive any remuneration, benefits in kind or reimbursement of expenses in their capacity as Iruslee during the year. No trustee received payment for professional or other services supplied to Ihe charity. 14. Tangible flxed assets Freehold property Plant and machinery Total Cost Al 1 Apr 2024 Additions 330.000 7,595 3,504 11,099 337,595 3,504 At 31 Mar 2025 330,000 341,099 Depreciation Al 1 Apr 2024 Charge for the year At 31 Mar 2025 4,908 1,548 6,456 4,908 1,548 6,456 Carrying amounl At 31 Mar 2025 330,000 4,643 2,687 334,643 Al 31 Mar 2024 330,000 332,687 14
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (contlnued) Year ended 31 March 2025 15. Investments Shares In group undertakings Cost or valuallon At 1 Apr 2024 and 31 Mar 2025 Impairment Al 1 Apr 2024 and 31 Mar 2025 Carrying arnount At 31 Mar 2025 At 31 Mar 2024 All investments shown above are held al valuation. 16. Investment entlties Subsldlaries and other investments Percentage ol Class of share shares held Subsidiary undertakings Oban Lorne RFC Limited Ordinary 100 The results for subsidiaries and other undertakings are as follows.. Capital and reserves 2025 2024 Profivllossl lor Ihe year 2025 2024 Subsidlary undertakings Oban Lorne RFC Limited 14.968 9,245 5,723 1,007 17. Stocks 2025 2024 Finished goods and goods for resale 2,219 5,276 18. Debtors 2025 2024 Amounts owed by group undertakings Prepayments and accrued income 1,721 9,910 1,948 4,269 11,631 6,217 15
Oban Lorne Rugby Football Club SCIO Notes to the Financial Statements (continued) Year ended 31 March 2025 19. Creditors: arnounts falling due wlthln one year 2025 2024 Accruals and delerred income 4,238 1,587 20. Analysls of charitable funds Unrestrlcted funds At 1 Apr 2024 At Income Expenditure 31 Mar 2025 General lunds 381,408 94,668 171 ,5291 404,547 At 1 Apr 2023 Al Income Expenditure 31 Mar 2024 General funds 380,256 122,333 1121,181) 381,408 21. Analysis of net assets between funds Unrestricted Total Funds Funds 2025 Tangible fixed assets Investments Current assets Creditors less than 1 year Net assets 334,643 334,643 74,141 (4,238) 404,547 74,141 (4,2381 404,547 Unrestricted Total Funds Funds 2024 Tangible lixed assets Investments Current assets Creditors less than 1 year Net assets 332,687 332,687 50.307 {1,587) 381,408 50,307 (1,5871 381,408 22. Related parlles A donation of £5,557 12024.. £5,736) and management fees of £3,984 12024.. £3,056) were received from Oban Lorne RFC Limited during the year. As al 31 March 2025 the company was owed £1,721 (2024.. £1,948) by Oban Lorne RFC Limited and these monies were repaid periodically during 2025. 16
Oban Lorne Rugby Football Club SCIO Management Information Year ended 31 March 2025 The following pages do not form part of Ihe Ilnancial statements. 17
Oban Lorne Rugby Football Club SCIO Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowments Donations and legacles Donations Donations - Doddie Aid Scollish Rugby Union Membership 6,349 5,773 43,932 18,223 17,539 85,467 13,631 19,368 39,348 Charitable actlvltles Amateur World Cup 250 Other trading activlties Sponsorships Fundraising Clothing Club hire International Tickets Other income 43,640 3,212 1,736 530 444 132 50,113 21,018 2,883 798 49,694 74,812 Investment Income Income from group undertakings Bank interest receivable 5,557 69 5,736 5,626 5,736 Total income 94,668 166,265 18
Oban Lorne Rugby Football Club SCIO Detailed Statement of Financial Activities (conllnuedj Year ended 31 March 2025 2025 2024 Expenditure Expenditure on charitable activlties Purchases Rent Rates and water Light and heat Repairs and maintenance Insurance Other establishment Other motorllravel costs Legal and professional fees {14,190) 142,2121 13,1031 (7,585) 15,7611 (3,914) (4701 {9,383) 15,4161 (2,907) {6,6871 (4,004) 13,8201 1626) (23,3891 12,450) F IJ. Telephone Other office costs Depreciation Training & playing Subscriptions Sundry expenses Donations Amateur World Cup cosls 11 ,453) (3,0001 11 ,5481 {11,0571 {662) {3,986} (1 ,2721 (3,000) (8951 (8,234) {1431 (3,126) 134,5421 118,610) {9,1951 1165,113} {71,5291 Total expendlture (71 ,5291 (165,113) Net income 23,139 1,152 19
Oban Lorne Rugby Football Club SCIO Notes to the Detailed Statement of Financlal Actlvities Year ended 31 March 2025 2025 2024 Expenditure on charltable activities General actlvities Activitles undertaken dlrectly Clothing purchases Rent Rates Light & heat Repairs & maintenance Insurance Storage Travel expenses Bookkeeping Telephone Development officer costs Depreciation Training & Playing Subscriptions Sundry expenses Donations Amateur World Cup costs 114,190} (1) 13,103) 17,5851 (5,761) 13,9141 1470) 19,3831 {1,5001 11,453) 13,0001 (1,548) {11,0571 16621 13,986} {42,212) 11} 12,9071 {6,687} 14,0041 (3,820) 16261 {23,269) 11,3131 {1 ,272) 13,0001 1895) 18,2341 {143) (3,1261 {1501 118,6101 (67,613) (120,269} Doddie Ald Activlties undertaken directly Donations - Doddie Aid Event costs - Doddei Aid 134,3921 19,195) (43,5871 Governance costs Governance costs - other motorllravel costs Governance costs accountancy fees Governance costs - legal and other professional lees 1120) {1,080} {571 {1,2571 {2,8001 {3,9161 Expenditure on charltable activltles 171,529) 1165,113) 20