2025-06-30-accounts - Garioch Rugby Football Club SCIO

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Garioch Rugby Football Club SCIO SCO49855

TRUSTEE ANNUAL REPORT

1[st] July 2024 – 30th June 2025

20th March 2026

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Index

1. Trustees Report

2. Annual Accounts

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Trustees Report

The Club (Garioch Rugby Football Club SCIO), a Full Member of the Scottish Rugby Union, has a membership of over 850 providing rugby for all.

OBJECTIVE

The primary objectives of the club are

1.) To increase participation in sport through Rugby in and around Kellands Park in Inverurie.
2.) Support and Develop teams at all levels, working in partnership with the Scottish Rugby Union to develop and apply best practice.
3.) To provide the best coaching available to give the opportunity for individual players and teams to reach their full potential.
4.) To look after the welfare of all members
5.) Encourage social inclusion and engagement in the game and club related activities.
6.) Provide and develop facilities in pursuance of the above.

CLUB STRUCTURE

The organisation comprises of Members (any individual 16 or over who is a fee-paying player or supporter of the club, or the responsible person of an individual under 16) who have the right to attend meetings, appoint Trustees, and agree changes to the constitution.

The Charity Trustees are appointed and accountable to members, meet not less than 6 times a year to develop and take forward the business of the Club in pursuance of its’ charitable objectives.

The matrix below shows the current management structure of the Club and Trustee Positions, each of which has a role profile.

Trustee appointments are for a 3-year period, with a 1/3[rd] of the Charity Trustees voted for appointment/reappointment each year, providing stability and continuity.

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The current Charity Trustees are

Club President – Peter Grant (appointed 13/1/2020)

Club Secretary – Will Hazell (appointed 27/1/2025)

Club Treasurer – Peter Grant (appointed 13/1/2020)

Director of Ladies Rugby – Jess Silcocks (appointed 13/1/2020)

Director of Men’s Rugby – Andrew Wright (appointed June 2020 – Resigned July 2025)

Director Youth Girls Rugby – Anna Newsome (appointed 27/4/2022)

Director of Youth Boys Rugby – Derek Evans (appointed 27/10/2020)

Director of Micro Rugby – Graham Lamb (appointed 19/7/2024)

Director of Coaching & Player Welfare - Dave Duguid (appointed 27/1/2025)

VP Facilities – Gareth Falls (appointed 26/8/2024)

VP Inclusion & Engagement – Kim Jamieson (resigned 13/10/2024)

Vacant

Trustee Interests: In addition to her trustee role, Kim Jamieson managed and delivered the social media content for the Club for which she received payment of £260 prior to her resignation.

ACHIEVEMENT OF OBJECTIVES

The Club continues to work on activities in furtherance of its charitable objectives.

OBJECTIVE 1 – Increasing participation in Sport

The Club continued its partnership agreement with the SRU, employing a full time Senior Development Officer, supplemented by 4 part-time Community Coaches, delivering rugby within Inverurie, Old Meldrum, and Kemnay Academies, and catchment Primary Schools.

Promoting sport for all, with growing numbers of players, particularly within the Youth Sections, in the Youth Girls with the establishment of U14, U16 and U18 teams; and with Youth Boys where teams are being fielded at U18 and below independently. Overall club membership has continued to grow, with registered players increasing to ie —. we’ 612 with an increasing proportion 35% (26%) of Women & Girls. ty ‘ i

OBJECTIVE 2 – Supporting and Developing teams in Partnership with the

SRU

The Club works as an SRU member club to provide appropriate opportunities for players to participate in Rugby. Support is provided through Travel assistance to away games, medical cover, physiotherapy, playing kit and equipment, and suitable playing and changing facilities.

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The Garioch Ladies competed in the Scottish Premiership during the 2024/25 year, with two players making the Scotland U20 team. The Men’s team finished as runners up in their Regional Section of the Caledonia 2 League.

At youth level, 8 girls were part of the Scottish Girls U18 team. The Boys also achieved success with 3 players selected for the Caledonia U18 squad, with a further 1 at U16 and U15. The Club were pleased to acknowledge former players progressing, with 1 part of the Scotland U18 squad, whilst another is progressing through the professional ranks with the Glasgow Warriors.

The mini and micro sections of the Club train twice a week, and compete in a number of festivals over the season, including yet another very successful tournament at Garioch RFC which saw over 750 players take part.

Objective 3 – Provide the best Coaching.

Coach CPD is provided through the year and at the Club annual coaching conference. The Club strives to continually improve the coaching team, working with third parties as appropriate, sharing knowledge and collaboration to meet player and team development. This has been bolstered by the recent employment of a Senior Club Coach, to support the CPD of coaches.

The Club has 50 registered coaches, including an increasing number (24%) of female coaches.

Objective 4 – Member Welfare

The club recognises all aspects of welfare, from the provision of first-aiders and access to Physiotherapy, to mental wellbeing.

100% compliance with minimum coaching standards and PVG checks.
First Aid training kept up-to-date, and supplies and equipment maintained.
Subsidised Physiotherapy Provision for all players provided.
Trustees receive regular reports on SCRUMS injuries, for attention/action.

Trustees proposing creation of dedicated player welfare position on Board, to ensure adequate network of support across the club, and to ensure that it is adequate given the number of sections and players supported.

Objective 5 – Encourage of social inclusion and engagement.

The club continues to promote rugby for all via social media. The Club has rugby provision to anyone, regardless of gender or ability, from Micros aged 4, to Walking Rugby.

Objective 6 - Provide and develop facilities in pursuance of the above.

The club facilities currently (all of which are owned by Aberdeenshire Council) comprise of Clubhouse with bar and kitchen, changing rooms x3, storage, first aid room and referee changing. External there are 2 playing pitches and a floodlit training area.

The clubhouse is in a poor state of repair. Work on a project for the re-construction of a new facility to become the Garioch Rugby Community Hub continues, which will not only

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accommodate the SCIO’s needs, but those of the wider community to provide a mutually beneficial and sustainable building. Planning permission was obtained in November 2024, for the proposed facility, enabling the project to move to the next stage including design development and community asset transfer. Agreement has been obtained for the transfer of the existing facilities on a long term lease, the details of which are currently being concluded.

FINANCE & POLICY ON RESERVES

The club aims to maintain sufficient unrestricted funds within the current account so as to cover 3 months of operating costs (circa £28k), and is working over the medium term to achieve this.

The Club generated a surplus of £9,485 in 2024/25 financial year (2023/24 - £413 Surplus). However costs incurred included £2,652 in relation to the development of facilities (planning fees) in relation to the Garioch Rugby Community Hub proposals.

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Examiner’s Report to the Trustees of Garioch Rugby Football Club SCIO

I report on the accounts of the charity for the year ended 30[th] June 2025 which are set out on pages 3 to 14.

Respective responsibilities of trustees and examiner

The charity’s trustees (who are also the directors of the company for the purposes of company law) 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) (a) to (c) of the 2006 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 view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Address: 28 Crossover Road, Inverurie, AB51 4SJ

Date: 24 March 2026

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Garioch Rugby Football Club SCIO

SCO49855

Statement of Financial Activities Garioch RFC SCIO For the year ended 30 June 2025

Notes Income from: Member Contributions 1 Governing Body Support 2 Sponsorship & Grants 3 Fundraising Income 4 Other Income 5 Interest receivable Total income Expenditure on: Charitable Activities 6 Fundraising Costs 8 Clubhouse Development 9 Total expenditure Net movement in funds for the year Reconciliation of funds: Fund balances brought forward Fund balances carried forward	2025 Total Funds 55,580 53,079 10,642 39,352 1,729 458 160,840 116,642 32,061 2,652 151,355 9,485 111,154 120,639	2024 Total Funds 52,633 53,125 24,840 49,207 19,415 790
		200,011
		144,768 38,489 16,341
		199,598
		413 120,639
		121,052

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Balance Sheet Garioch RFC SCIO As at 30 June 2025

Fixed assets Tangible assets Current assets Stocks Debtors Cash at bank and in hand Liabilities Net current assets Total net assets The funds of the charity Unrestricted funds . General fund Restricted funds Total charity funds Creditors: amounts falling due within one year	Notes 13 14 15 17 17	2025 £ - 7,659 21,958 122,019 151,635 (30,997) 120,639 120,639 16,737 103,902 120,639	2024 £ 9,272 11,689 117,077
			138,038 (26,885)
			111,154
			111,154
			11,154 100,000
			111,154

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Statement of Cash Flows Garioch RFC SCIO For the year ended 30 June 2025 Cash flows from operating activities: Net cash (used in) provided by operating activities Cash flows from investing activities: Purchase of tangible fixed assets Net cash used in investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at 1 July 2024 Cash and cash equivalents at 30 June 2025	2025 £ 4,942 - - 4,942 117,077 122,019
A Reconciliation of net movement in funds to net cash provided by operating activities 2024 £ Net movement in funds (as per the statement of financial activities 9,485 Adjustments for: Decrease (increase) in Stock 1,613 Decrease (increase) in debtors (10,269) Increase (decrease) in creditors 4,112 Net cash (used in) provided by operating activities 4,942

B Analysis of cash and cash equivalents Cash at bank and in hand Total cash and cash equivalents	2024 £ 122,019 122,019

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Notes to the Accounts Garioch RFC SCIO For the year ended 30 June 2025

Note 1
Member Contributions
Supporter Fees
Other Supporter Contributions
2024 Total funds
Note 2
Governing Body Support
Club Investment Fund
Rugby Development Support
Travel Support
Other Grants
2024 Total funds
Note 3
Sponsorship & Grants
Sponsorship
Other Grant income
2024 Total funds
Note 4
Fundraising Activities
Fundraising Events
Other Fundraising Activities
2024 Total funds
Note 5
Other Income
Tour Income
2024 Total funds

2025
2024
Total Funds
Total Funds
54,760
52,143
820
490
55,580
52,633
2025
2024
Total Funds
Total Funds
14,036
17,632
10,000
10,000
28,222
21,493
821
4,000
53,079
53,125
2025
2024
Total Funds
Total Funds
9,000
24,840
1,642
-
10,642
24,840
2025
2024
Total Funds
Total Funds
15,379
21,787
23,973
27,421
39,352
49,207
2025
2024
Total Funds
Total Funds
1,729
19,415
-
-
1,729
19,415

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Notes to the Accounts Garioch RFC SCIO For the year ended 30 June 2025

Note 6
Expenditure on charitable activities
Rugby Development - Wages
Rugby Development - Other Costs
Coaching Costs
Playing & Equipment
Travel
Other Costs
Support costs (note 7)
Note 7
Support costs
Admin Staff Costs
Marketing and Communications
Facilities
Insurance
Other Admin Costs
Note 8
Expenditure on Fundraising
Fundraising staff costs (note 9)
Cost of fundraising events
Other Fundraising expenses
Note 9
Clubhouse Development
ClubHouse Development Project Costs

2025
2024
Total Funds
Total Funds
19,197
25,004
1,985
679
6,326
7,995
24,362
16,937
34,262
34,618
3,959
32,835
26,550
26,699
116,642
144,768
2025
2025
Total Funds
Total Funds
12,317
10,142
748
6,491
10,288
6,892
1,409
1,325
1,787
1,850
26,550
26,699
2025
2025
Total Funds
Total Funds
-
-
15,251
14,617
16,809
23,872
32,061
38,489
2025
2025
Total Funds
Total Funds
2,652
16,341
2,652
16,341

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Notes to the Accounts Garioch RFC SCIO For the year ended 30 June 2025

Note 10 Staff costs Staff costs were as follows: 2025 £ Wages and salaries 31,089 Social security costs - Pension costs 425 31,514 Gift in kind: seconded personnel 31,514 2025 £ Rugby Development 19,197 Club Administration 12,317 31,514 The average monthly number of paid employees during the year was as follows: 2025 No. Coaching 0.8 Club Administration 0.5 1.3	2024 £ 29,080 4,822 1,244
	35,146
	35,146 2024 £ 25,004 10,142
	35,146 2024 No. 1.0 0.5
	1.5

Note 11 Trustees' remuneration

No trustee received any remuneration for services or reimbursed expenses as a trustee in the current year (2024 - none).

Note 12 Taxation

Garioch Rugby SCIO is a registered Charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered

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Notes to the Accounts Garioch RFC SCIO As at 30 June 2025

Note 13 Stocks Retail Stock Merch Stock Note 14 Debtors Trade debtors Prepayments and accrued income Other debtors Note 15 Creditors Loans Trade creditors Other taxation and social security Other creditors Accruals and deferred income Note 16 Deferred income brought forward Income deferred in the year Deferred income released in the year Deferred income carried forward	2025 2024 £ £ 1,660 2,515 5,999 6,757
	7,659 9,272 2025 2024 £ £ 400 5,500 4,357 6,093 17,201 95
	21,958 11,689 2025 2024 £ £ - - 6,465 12,172 12 453 158 810 24,361 13,450
	30,997 26,885 £ £ 23,450 - 3,132 23,450 (2,221) -
	24,361 23,450

Note 17 Reserves

Balance as at 30 June 2024 Income in Year Expenditure in Year Balance as at 30 June 2025	Unrestricted Clubhouse Development Funds Funds Total Funds £ £ £ 11,154 100,000 111,154 156,664 4,176 160,840 (151,177) (179) (151,355)
	16,641 103,998 120,639

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