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2025-11-30-accounts

APPENDIX 1

Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period
Period start date Period end date
Day Month Year Day Month Year
From To
01 12 2024 30 11 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Grass-roots Rugby for Everyone Awards Trust (SCIO) Other names charity is known GREAT by Registered charity number SC 052938 (Scotland)

Charity’s principal address 13 Corbiehill Crescent Edinburgh

Postcode EH4 5BE

Names of the charity trustees on date of approval of Trustees’ Annual Report

Name of person
(or body) entitled to
appoint trustee (if any)
Dates acted if
not for whole year
Trustee name Office (if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
JF Brown Chair appointed 27th March 2025
S Duffy Secretary/Treasurer appointed 27th March 2025
WB Allan
GRT Baird
IP Berthinussen appointed 27th March 2025
KJ Bow appointed 19th June 2025
R Moffatt appointed 27th March 2025

1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Name Dates acted if not for whole year
RA Scott resigned 18th November 2025
ALAS Machpherson-Cairns resigned 23rd July 2025
CCJ Cooke & J Gaul resigned 1st April 2025
Structure, governance and management
Type of governing document
Trustee recruitment and appointment
The trust is a charitable trust and the purposes and
administration arrangements are set out in our Constitution. It
is registered as a Scottish Charity
New trustees are recruited and appointed by the existing
trustees in accordance with the Constitution as deemed
necessary to meet the objects for which the trust was
established
Objectives and activities
Charitable purposes
Summary of the main activities
in relation to these objects
Grass-roots Rugby for Everyone Awards Trust (also known as
‘GREAT’) is a registered Scottish charity SCIO (No.
SC052938) whose primary objective is the promotion of public
participation in rugby and rugby-based activities in
Scotland. Its specific focus is grass-roots rugby, supporting people of
all ages, ethnicities, genders, privilege and
abilities through a programme of grants and other financial
assistance.
GREATs aim is to provide financial support for activities that
encourage and develop the playing of rugby. These
activities include, but are not limited to, the provision of
coaching and other educational assistance, kit,
equipment,transport and playing facilities, providing everyone
with the opportunity to participate in rugby anywhere in
Scotland.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of
the charity during the financial period
In its 2nd year of existence, GREAT had raised sufficient funds
through a mix of corporate donations, sponsorships, and
personal donations Tto initiate its 1st round of awards.
£12,500 was awarded across 5 Rugby organisations.
Waysiders/Drumpellier RFC, Strathmore Community Rugby
Trust and Strathendrick RFC were each presented with their
awards at Murrayfield by our patron, Gregor Townsend and
Trustee Willie Allan MBE during the six nations championship.
With their association to Strathmore, Zander and Matt
Fagerson, were happy to take part in the presentation. Kelso
RFC were presented with their award at Poynder Park by
Trustee Roger Baird. Hawick Youth were presented with their
award by Trustee Rob Moffat at The Greenyards. Costs were
mostly on Website and adverting materials to leave a surplus
for the year of £5,498 and cumulative reserves of £17,320 at
November 2025.

Financial review

Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)
The Trust held unrestricted funds of £5,498 at the year end. The
charity has no employees or assets with little in the way of expenses.
Unrestricted funds raised become available for the next set of
awards as and when in the opinion of the trustees that there are
sufficient available funds to make meaningful and impactful awards
The Trustees monitor the funds and financial performance at every
Trustee meeting.

3

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) OSCR will accept digital or typed John F Brown signatures Full name(s) John Ferguson Brown Position (e.g. Chair) Chair Date 7 April 2026

4

Grass Roots Rugby for Everyone Trust SCIO Inde endent Examiner's Re ort on the Accounts Grass Roots Rugby for Everyone Trust SCIO Report to the trusteeslmembers of istered chari number On the accounts of the chari for the ear ended Respective responsibilities of trustees and examiner SC052938 30th November 2025 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 ('the 2005 Act,) and the Charities Accounts (Scotland) Regulations 2006(as amended) ('the 2006 regulations, ) 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 4411 } (c) of the 2005 Act and to state whether articular matters have come to m attention. My examination is carried out in accordance wtth Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequenlly, I do not expfess an audit o inion on the accounts. 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.. Basis of Independent examiner's statement Independent examiner's statement to keep accounting records in accordance with section 44{11 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts with accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be rea ed. Signed: Dats: 10th April 2026 Name Relevant professional ualification Address: ele uin Associate member of .. Association of Chari Inde The Dell East End Gordon Berwickshire TD3 6JS endent Examiners ACIE

Enter SC No. below SC052938

APPENDIX 2

Enter charity name below Grass-Roots Rugby for Everyone Awards Trust (SCIO)

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Receipts and payments accounts
Period start date Period end date
For the period 1 12 2024 to 30 11 2025
from
Section A Statement of receipts and payments
Expendable Permanent
Unrestricted Restricted Total funds Total funds last
endowment endowment
funds funds current period period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 21,087 21,087 12,220
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than
land and buildings 35 35 3
Rents from land & buildings -
Gross receipts from other charitable
activities -
-
A1 Sub total 21,122 - - - 21,122 12,223
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
Total receipts 21,122 - - - 21,122 12,223
A3 Payments
Expenses for fundraising activities 424 424 -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities 12,500 12,500 -
Grants and donations
-
Governance costs:
300 300 -
Audit / independent examination 900 900 -
Preparation of annual accounts -
Legal costs -
Other
1,500 1,500 201
-
A3 Sub total 15,624 - - - 15,624 201
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments -
A4 Sub total - - - - - -
Total payments 15,624 - - - 15,624 201
Net receipts / (payments) 5,498 - - - 5,498 12,022
A5 Transfers to / (from) funds -
Surplus / (deficit) for year
5,498 - - - 5,498 12,022
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APPENDIX 2

Grass-Roots Rugby for Everyone Awards Trust (SCIO)

SC052938

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Section B Statement of balances
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
12,022 12,022 -
Surplus / (deficit) shown on receipts and
5,498 5,498 12,022
payments account
-
-
Cash and bank balances at end of year 17,520 - - - 17,520 12,022
(Agree balances with receipts and payments
account(s)) - - - - - -
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities Independent Examiners Fee Unrestricted Funds 200 900
Total 200 900
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
John Brown, Chairman
Stephen Duffy, Treasurer
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OSCR 2015-02-24-rp-accs Model GREAT FY25 v3 / Statement of balances

2

December 2007

APPENDIX 2

Grass-Roots Rugby for Everyone Awards Trust (SCIO)

SC052938

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

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Individual / Number of grants £
Type of activity or project supported institution made
Total
-
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
£
Authority under which paid
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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)

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Number of £
trustees
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
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C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

OSCR 2015-02-24-rp-accs Model GREAT FY25 v3 / Notes

3

December 2007

APPENDIX 2

Grass-Roots Rugby for Everyone Awards Trust (SCIO)

SC052938

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Corporate 4,190 4,190 6,225
Individual 11,575 11,575 5,995
Gift Aid 3,322 3,322 -
-
Total 19,087 - - - 19,087 12,220
reference - - - reference -
2 Grants
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
Total - - - -
- - - -
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -
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4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Stationery/Leaflets 424 424
-
-
-
-
-
-
-
-
-
-
-
Total 424 - - - 424 -
reference error - - - reference error -

OSCR 2015-02-24-rp-accs Model GREAT FY25 v3Additional notes (1)

December 2007

APPENDIX 2

SC052938

Additional analysis (2)

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5 Breakdown of unrestricted funds
GREAT Unrestricted Unrestricted Unrestricted
fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund
below below below
Total Total
unrestricted unrestricted
funds funds last period
Receipts
Donations 21,087 21,087 12,220
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings 35 35 3
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total 21,122 - - - 21,122 12,223
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 21,122 - - - 21,122 12,223
-
Payments
Expenses for fundraising activities 424 424
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 12,500 12,500
Grants and donations -
Governance costs: 300 300
Audit / independent examination 900 900
Preparation of annual accounts -
Legal costs -
Other 1,500 1,500 201
-
Sub total 15,624 - - - 15,624 201
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments 15,624 - - - 15,624 201
-
Net receipts / (payments) 5,498 - - - 5,498 12,022
Transfers to / (from) funds -
Surplus / (deficit) for year 5,498 - - - 5,498 12,022
-
Nature and purpose of funds
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OSCR 2015-02-24-rp-accs Model GREAT FY25 v3Additional notes (2)

December 2007

APPENDIX 2

Grass-Roots Rugby for Everyone Awards Trust (SCIO)

SC052938

Additional analysis (3)

6 Breakdown of restricted funds

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Restricted fund Restricted fund Restricted fund Restricted fund
1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of
fund below fund below fund below fund below
Total restricted Total restricted
funds funds last
period
Receipts
Donations -
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total - - - - - -
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts - - - - - -
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total - - - - - -
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments - - - - - -
-
Net receipts / (payments) - - - - - -
Transfers to / (from) funds -
Surplus / (deficit) for year - - - - - -
-
Nature and purpose of funds
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OSCR 2015-02-24-rp-accs Model GREAT FY25 v3Additional notes (3)

December 2007