APPENDIX 3 OSCR Charty Regutstor Independent examiner's report on the accounts Report to the Charity name trusteeslmembers of Declan Rugby 4 All Registered charity SCO52826 number On the accounts of the charity for the period Period start date Month Period end date Day Year Day Year to 01 10 2023 Set out on pages (remember to irxyuth the p Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charty 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement 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 indudes 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 In the course of my examination, no matter has come to my attention statement ] 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, and to prepare accounts which accord with the accounting records and comply wtth Regulation 9 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 e reached. Date: Signed: Name: Relevant professional qualrfication(s) or body (if any): 1411112024 The Chartered Institute of Management Accounts (CIMA) - CGMA Address: 22 Whitehills Gardens Aberdeen AB24 5JS "Please tslete the words in the brackets if they (k) not apply. If th8 words do appty, set out those matters whith have c(xne to your attentK¥) c¥) the fdlowing page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examlner wlshes to disclose
Declan Rugby4AII - Financial Overview 0111012023 to 30/09/2024
ECLAk. BALANCE SHEEr Bank Balance 30,308.00 Revenue In year 31,415.00 1,107.00 30,308.00 Grants awarded 30,308.00
All funds unrestricted
SCO 52826 OSCR Recei ts and ments accounts For the p•rlod from to kottEth thanty Regulalor Section A Statement of receipts and payments Unr•strfct•d funds Restrlct funds Exp•ndabl• endowment funds Permanent •ndowm•nt lunds Total fund• curreffl p•rlod Total lunds last lo n• £ A1 Recel ts 31.415.00 31.415(? ReceiFts trom turKtraisrng activities Gross trathj receipts IrrcKr Ir(xn mvestments other than laTKI aThJ t17th Rents Ircxn larxl & buiklings Gross recepts If1 other chantae A 1 Sub total 31.415.00 41 A2 Recelpts from asset & investment sales Procee(ts from sale ol fixed assets Prcreeds from sale of investrnents A2 Sub total Total receipts Exper6es lor lundraising actsvrties Gross trath.ng payrrEnts InvestrrEnt rnanagenI costs PaTts relating (firecty to charitable ities GraS and Inat 1.107.00 1.107.Crt) / ITKlependeni examinati Preparation of annual accounts Legal costs Other A3 Sub total 1,107.00 1.107.00 A4 Payffnts relatlng to asset and Investment movements Purchases of Itxed assets Pwchase ol vesInts A4 Sub total Total payments 1,107.00 1.107.IJ) 30,308.00 30,308 A5 Transfers to l (from) funds Sufplus / (deflcft) for year 30.308.OQ 30.308.(XI
APPEKXX 2 sc Section B Statement of balances Exp•ndab C8tegorie8 t>etallg n•ff £ 10 raw•* £ 81 Cash funds (defiol) slvwn aTrJ 30.308.00 Cash •nd bk b•lancrt •t •nd ol y•ar 30.308.CPJ 30X. XAXffKls)) 03119 to t B2 Inmtnwnts TCL Dotalls Total Details B4 Uabt T(thi Oelalls 85 Contln9ent liabilities Total
APPENDIX 2 sc Section C Notes to the Accounts C1 Nature and purpose funds be stated analysis of funds thsheets) to support access to rugby for children and young people in Aberdeen and Aberdeenshire Type of aciivlty or profvci supported Indlvldual I Instltutlo Nwnb•r ol grants C2 Grants Piinbv Cgmp Piiqbv B9119 Global Lld ADfc Rinbv C7Tr, fo,-l DOrit-Q,n Madej jaSkI 7S)C Total 1.107.Q) C3a Trustee remuneration If no remuneration was paid during the period to any charity trusiee or perSC ccmnected to trustee cross this box (otherwise complete section 3b) Authority under which paid C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) C4b Trustee expenses - details Nature of rcljtionship Nature of transaction C5 Transactions with trustees and connected persons C6 Other information 2013-04-02 Cwy ol Tntstees AR Ap2 excel.xls l Notes December 2007
APPENDIX 2 sc Addltional analysis (1) Analysls of r•¢elpts and paym•nts 1 Donatlons R•strkt•d IWMIJ lo Mw••l C Please see 'Finanoals' ndix 45. 31145.0 Total 2 Grants UN•5trict•d R•strki•d lunds to £ 3 Gross receipts from other charitable activities UN•strkted funds Restrlcted ld$ •ndowment Totsl 4 Payments relatlng dtrectty to charitable activitles Unr•strkted R•strlcted lunds •ndowm•rt lunds Total cwr• n•w•sl £ pi 'Financial ndix 1,107.00 Tal 1.107.00 1.107.00 .
Additional analysls (2) sc Unrnirlcl4d lund I , 4nte• n4mo 61 liind bel(y• Unr•sirluDd Iimd 2 . •niTr1 naint ol limd bftlow Unrasiria•n fur 3 • •fil•T nafYl• ol ltsnd Unr••lnCtv liiné 4 . pril nAm• al liind iu Trt 31,145.CM) 31.145.IJL land & om recepts trcxn (Mher ciiLal40 ackn Sub lotal ts from asset & InV•St sal•s F¥oclS IrThn sale d fixed I¥0(d5 frcxn s mvestnls Sub to Total rncelpts 31, 45. 3114&00 EeS lor I)dIa'SIrJ aCtreS PayTrS latsng threaty 10 clIable actsvibes Grants aTrJ dcnatKX 1.107.00 Authl I WPen1 ek3minatic¥> PrepafatKm d anrmjal acccAmts Legal costs Sub total 1.107.00 1107.00 1107.00 30 308.00 30,308.00 Transfers to l (from) funds Surplus /(defkh) lor year 30.308.00 Nalure and ose ol funds
sc Additional analysis (3) R•9iIlci lund 1 . entef nifrf• 01 2- pnlti ol d b•lo%Y Raitrki•d lund - énlpi nnmg 01 4 - ffntnr ftaffw Lf lun4 belaw untl beh Sub total Sub lolal Tr•th to l (fr) 1MIS Surplus /(defklt) for year ol funds