## **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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