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