## **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**<br>**(or body) entitled to**<br>**appoint trustee (if any)**|
|---|---|---|---|---|
||||**Dates acted if**<br>**not for whole year**||
||**Trustee name**|**Office (if any)**|||
||||||
||||||
|**1**<br>**2**<br>**3**<br>**4**<br>**5**<br>**6**<br>**7**<br>**8**<br>**9**<br>**10**<br>**11**<br>**12**<br>**13**<br>**14**<br>**15**<br>**16**<br>**17**<br>**18**<br>**19**<br>**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**<br>**Trustee recruitment and appointment**|||
||||
||The trust is a charitable trust and the purposes and<br>administration arrangements are set out in our Constitution. It<br>is registered as a Scottish Charity||
||||
||New trustees are recruited and appointed by the existing<br>trustees in accordance with the Constitution as deemed<br>necessary to meet the objects for which the trust was<br>established||
||||
|**Objectives and activities**|||
|**Charitable purposes**<br>**Summary of the main activities**<br>**in relation to these objects**|||
||||
||Grass-roots Rugby for Everyone Awards Trust (also known as<br>‘GREAT’) is a registered Scottish charity SCIO (No.<br>SC052938) whose primary objective is the promotion of public<br>participation in rugby and rugby-based activities in<br>Scotland. Its specific focus is grass-roots rugby, supporting people of<br>all ages, ethnicities, genders, privilege and<br>abilities through a programme of grants and other financial<br>assistance.||
||’||
||GREATs aim is to provide financial support for activities that<br>encourage and develop the playing of rugby. These<br>activities include, but are not limited to, the provision of<br>coaching and other educational assistance, kit,<br>equipment,transport and playing facilities, providing everyone<br>with the opportunity to participate in rugby anywhere in<br>Scotland.||



**2** 



**APPENDIX 1** 

## **Achievements and performance** 

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



## **Financial review** 

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


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




APPENDIX 2 

**Grass-Roots Rugby for Everyone Awards Trust (SCIO)** 

**SC052938** 


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


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** 


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


## **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) 


**----- Start of picture text -----**<br>
Number of  £<br>trustees<br>Transaction  Balance<br>amount (£) outstanding at<br>Nature of relationship Nature of transaction period end (£)<br>**----- End of picture text -----**<br>


## **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** 


**----- Start of picture text -----**<br>
1 Donations<br>Unrestricted  Expendable  Permanent  Total current<br>funds  Restricted funds  endowment funds  endowment funds  period Total last period<br>to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>Corporate                 4,190                 4,190  6,225<br>Individual               11,575               11,575  5,995<br>Gift Aid                 3,322                 3,322  -<br>                      -<br>Total                19,087                         -                         -                         -               19,087               12,220<br>reference                     -                       -                       -    reference                    -<br>2 Grants<br>Unrestricted  Total current<br>funds Restricted funds  period Total last period<br>to nearest £ to nearest £ to nearest £ to nearest £<br>                      -<br>                      -<br>                      -<br>                      -<br>Total                         -                         -                        -                        -<br>- - - -<br>3  Gross receipts from other charitable activities<br>Unrestricted  Expendable  Permanent  Total current<br>funds  Restricted funds  endowment funds  endowment funds  period Total last period<br>to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>                      -<br>                      -<br>                      -<br>                      -<br>                      -<br>                      -<br>                      -<br>                      -<br>Total                         -                         -                         -                         -                        -                        -<br>                              -                                -                                -                                -                               -                               -<br>**----- End of picture text -----**<br>


## **4  Payments relating directly to charitable activities** 

||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|
|Stationery/Leaflets|**424**||||**424**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**-**|
|**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)** 


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


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** 


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


OSCR 2015-02-24-rp-accs Model GREAT FY25 v3Additional notes (3) 

December 2007 

