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2025-09-30-accounts

Perth Road Runners Scottish Charity Number SC048512

c/o Dewars Centre, Glover St, Perth, PH2 0TH

Trustees Report for the year ended 30[th] September 2025

Board of Charity Trustees

Chair Paul Hammersley From 06/01/26 to present Mark Crawford From 04/12/23 to 06/01/26 Vice-Chair Liz Johnston From 06/01/26 to present Ronnie Glen From 04/12/23 to 06/01/26 Secretary Diane White From 25/11/25 to present Paige Brown From 04/12/23 to 25/11/25 Treasurer Dean Abberley From 04/12/23 to 26/11/24 Charles Woodhead From 26/11/24 to present Membership Secretary Clive Bowman From 04/12/23 to present Welfare Officer Elliot Collins From 04/12/23 to 02/06/25 Joanne Brinkman From 02/06/25 to present Webmaster Richard Ward From 28/11/22 to 26/11/24 Tom Rhodes From 26/11/24 to present Coaching Liaison Richard Ward From 28/11/22 to present Race Lead/Liaison Mark Crawford From 25/11/25 to present Clothing Officers Finlay Dale From 25/11/25 to present Maria Dale From 25/11/25 to present Officers shown in italics started their terms after the year reported, but are, at the time of this report being written, in office, and are included here for completeness.

Structure, Governance and Management

Constitution

Perth Road Runners was registered as a Scottish Charitable Incorporated Organisation (SCIO) by the Office of the Scottish Charity Regulator (OSCR) on 3rd July 2018. The structure and governance of Perth Road Runners is set out in the Club’s constitution. Compliance with the constitution is managed by the Board of Trustees. Perth Road Runners is an affiliated club with Scottish Athletics.

Appointment of Trustees

The club is run by a Board of Trustees which meets regularly to manage the activities of the club and is elected each year at the Annual General Meeting (usually held in November). All members of the club are eligible to stand for election to the Board of Trustees at the AGM provided they have been a member of the club for no less than 6 months at the date of the AGM. The maximum number of Trustees permitted by the constitution is 11 and the minimum is 4. During the period reported here, the club had 7 Trustees until the AGM on 26/11/24 and 8 afterwards.

Objectives and Activities

Charitable Purposes

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Activities

On Tuesday evenings, a Club Run takes place from (the former) Bell’s Sports Centre. New runners of all abilities are welcomed and different groups are established on the evening to suit the pace of the runners attending, with each group typically running for about an hour.

Alternating every other week - between a Wednesday and Thursday - are our club training sessions . These are structured events and led by Scottish Athletics-trained coaches. They are open to everyone in the club and alternate between a training session at the running track (Wednesdays fortnightly) and a hill session at a local hill (Thursdays fortnightly).

Members are encouraged to engage in amateur athletics events by participating in the club’s three race series ( Championship , Summer Series , Hills Are Alive ). These competitions require the member to complete a set number of prescribed amateur athletic races. An overall winner emerges by ranking according to age and gender categories; however, every member that completes a series is recognised and awarded a coveted medal. The Winter parkrun Challenge has also recently been introduced, where members compete on an age-graded basis. The club also competes well each winter in the Scottish cross-country season.

Development as an athlete is recognised and encouraged through our Club Standards system, which set ageadjusted targets for various race distances. When targets have been achieved, it allows the member to submit their results to be awarded that standard and move to the next level.

At least once a year, Perth Road Runners ‘take over’ Perth parkrun and provide all the volunteers to enable the event. Our involvement with parkrun has helped dispel the notion that all Perth Road Runners are elite athletes and has consistently encouraged many new members to join the club.

A hotly-contested – but also very friendly and social – addition to the club calendar now takes place each August. The annual Mob Match – a trail race of 5-6 miles - against our close friends and rivals, Kinross Road Runners, first occurred in 2022 and again saw over 120 athletes compete in 2025. The event alternates between home and away fixtures for the two clubs. An additional (parkrun) Mob Match was added in 2025 against our other local rivals, Dundee Road Runners.

Internal club events are also organised: the Yahoo , Target Zero , Bertha Relays and Duathlon all encourage member participation, as do our social Christmas event, annual Quiz and annual Awards Presentation evening .

Membership fees are kept as low as possible (£15 in 2024-25, having remained at that level since at least 2008) to encourage easy access to the club, so that no one is excluded financially. The low fee level is achieved by the club’s fundraising which subsidises other club activities (eg internal races, medals and trophies, crosscountry race fees, training, coaching and track fees). These fundraising activities primarily comprise the organising of two annual, open, amateur athletic races: the Brig Bash and the Tay Ten , both of which were fully subscribed and excellent contests in this year.

As of April 2024, the club is now open to 16- and 17-year-olds.

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Achievements and Performance

Financial Review

The prepared accounts for the year ended 30 September 2025 are attached to this Trustees Report.

The club’s activities during the year provided a total income of £9,286. Our main source of recurring funding is the membership fees and fundraising race activities. Our annual race activities of the Tay 10 and Brig Bash events brought in surpluses of £3,099 for the Tay Ten and £1,898 for the Brig Bash, up £2,325 on the previous year. These surpluses enabled our membership fees to remain at the low level of £15 for the forthcoming membership year, thereby continuing to ensure that nobody is excluded from joining the club for financial reasons. Clothing sales brought in £818, similar to the previous year. There was no gift aid received in the year compared to an income of £1,250 in the previous year. Claim for gift aid on the donations received in the 23/24 and 24/25 financial years will be made in the next financial year and we anticipate income from this source of £1,164.

The major items of expenditure incurred by the club were £1,366 in Scottish Athletics club affiliation fees, £1,765 for our presentation and awards evening, and cross-country fees of £801. Clothing purchases amounted to £1,282 and other sundry expenses were £942. Expenditure on the mob match events increased to £630 due to hosting events against both Kinross and Dundee Road Runners.

During the year the club collected donations from members and event participants that were donated to other charities, namely, Children’s Hospice Association Scotland (CHAS) and Race against Dementia. These donations totalled £795.

For the year the club generated a surplus of £1,628 compared to a deficit £141 in the previous year.

Reserves Policy

The club’s ability to maintain membership fees at a low level relies on the fundraising race activities of the club continuing to take place and performing well. From a financial perspective, the worst-case scenario for the club in a given year would be that an open event (i.e. either the Tay Ten or Brig Bash) was fully organised/paid for and then cancelled at the last minute with all sales having to be returned. This would result in a significant net reduction in annual income (by around £3,500 if the lost event was the Tay Ten and c. £2,500 if it was the Brig Bash).

Therefore, the Trustees’ policy is to aim to retain reserves of approximately £5,000 to cover essential annual running costs and any potential fundraising shortfall. The Trustees consider the current cash at bank and inhand reserves of £8,299 to be adequate.

The Trustees declare that they have approved the Trustees’ report above.

Signed on behalf of the Trustees

Paul Hammersley

Paul Hammersley, Chairperson Date: 6 March 2026

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Perth Road Runners

Scottish Charity Number SC048512

Independent Examiner’s Report to the Trustees of Perth Road Runners

I report on the accounts of the charity for the year ended 30[th] September 2025 which are set out on pages 5 to 7.

Respective Responsibilities of Trustees and Examiner

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison 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 an audit opinion on the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

  1. Which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the

  3. 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  4. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Martin McEwen, MAAT CA CTA

Date 6 March 2026

29 Cornhill Way Perth PH1 1LJ

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Pa
Perth Road Runners
Scottish Charity Number SC048512
STATEMENT OF RECEIPTS AND PAYMENTS
For the year ended 30 September 2025
RECEIPTS
Donations
Sundry Donations
Receipts from fundraising race activities
Membership Subscriptions
Membership Subscriptions
Gift Aid
Income from investments
Bank Interest
Gross receipts from other activities
Annual Awards Ticket Fees
Track Fees
Cross Country Host Fee
Quiz Entry
Club Clothing Kit Sales
TOTAL RECEIPTS
PAYMENTS
Expenses for fundraising race activities
Gross Trading Payments
Affiliation Fees
Trophies, Medals and Engraving
Purchase of Club Clothing Kit
Cross Country Fees
Coaching and Track Costs
Annual Awards Presentation Evening
Club Race Expenses
Hartley Relay Deficit
Website Fees
Annual Mob Match
First Aid Training
Other Expenses
Grants and Donations
Donations
Governance costs
Committee Meeting Room Hire
Welfare training
AGM
TOTAL PAYMENTS
SURPLUS / (DEFECIT)FOR THE YEAR
All funds are un-restricted
£
Year Ended
30-Sep-25
Confiden tial
ge
619
2,610
0
1,470
10
0
176
818
1,367
0
1,283
801
46
3,236
90
30
458
630
0
0
96
100
153
619 1

619
10,160


2,610
55





2,474
15,919
5,208












7,939
795



349
14,291
1,628
2,610
0
1,470
10
0
176
818
96
100
153

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Perth Road Runners

Scottish Charity Number SC048512

NOTES TO THE ACCOUNTS

For the year ended 30[th] September 2025

1 Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and Purpose of Funds

Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objects of the charity. The Trustees maintain a single unrestricted fund for the day to day running of the club. Restricted funds may only be used for a specific purpose. Restrictions arise when specified by the donor or when funds are raised for specific purposes. The club is in receipt of no restricted funds.

3 Related Party Transactions

No remuneration or personal expenses were paid to the Trustees or to any connected persons during the year.

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