2025-03-31-accounts - Bo'ness Rugby Club SCIO

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Charity No. SC053667(Scotland)

BO’NESS RUGBY CLUB SCIO

UNAUDITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025

BO’NESS RUGBY CLUB SCIO

CONTENTS OF THE FINANCIAL STATEMENTS

	Page
Legal & Administration Information	1
Trustees’ Annual Report	2 - 3
Independent Examiner’s Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Financial Statements	7 - 8

BO’NESS RUGBY CLUB SCIO

LEGAL & ADMINISTRATIVE INFORMATION

FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025

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TRUSTEES
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Benham Conway & Co Chartered Accountants

BO'NESS RUGBY CLUB SCIO TRUSTEES, ANNUAL REPORT FOR THE PERIOD 23 SEPTEMBER 2024TO 31 MARCH 2025 The Trustees present their ret and the unaudited finanaal statemt$ for the period ended 31 March 2025. This report was prepared in accordance with The Charities statent of Recommended Practice {SORP) (FRS 102). The financkql statements have en prepared in accordance with the accounting policies set out in note 1 to the accounts and compty with the Charities arKI Trustee InvestTrftnt (Scotland) Act 2005 and the Charities Accounts (Scotland} Regulations 2006 (as amended) arKI Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth the Financial Rep)rting Stsndard applicable in the UK and Republic of Ireland (FRS102). The names of the Trustees 0 acted for the charty durirvJ the financial period. arKI the date they were appointed, were as fdlow5: Inted 23Se tember 2024 23 Se tember 2024 23 Se tember 2024 23 Se tember 2024 OBJECTIVES & ACTIVITIES The aim of the charity is tr> advan the public partTrcipation in Tugby from the age of four years old to adult, through dub teams and Schl-baSed programs in all prrnary and secondary schwls in Bo'ness. The provision of sports faciltbes and training, esF)eaally in Rugby Football according to the laws approved by the Scottish Rugby Union, to improve the health and wellbeir¥J of children ar¥J adults in Bo'ness and Suound1ng areas. RISK MANAGEMENT The Trustees have assessed the Maj risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate exF*)sure to major risks. ACHIEVEMEIUS & PERFORMANCE During the financial pericd, the dub has made signtficant progress both on and off the fiekl. Bo'ness Rugby Club has grown in strength and numbers, wtth increased participati( across all age groups. We successfully hosted and compet in a number of fixtures and community events, strengthening our tS with local schcnls and organisations. FLrruRE PLANS The club's ongoing commitmerrt to promoting rugby as an inclusive arKI comrninty4riven sport in the Bo'ness area remains central to our mission, and we are proud of the positive impact we continue to have locally. We aim to increase the amount of coaches and players across the dikn, dongside developing our own pitch facilities alongside the development of a clubhouse. FINANCIAL REVIEW The charity reports a net increase in funds for the period of £16,462 and has accumulated reserves of £18.482 at the balance sheet date. RESERVES POLICY It is the policy of the cfganisation to maintain unrestricted funds, which are the free reserves of the chanty, at level to provide SLfficient fvnds to cover management. administration and support costs. At the period end, reserves of £16,462 were held.

BO’NESS RUGBY CLUB SCIO

TRUSTEES’ ANNUAL REPORT (CONTINUED)

FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025

STRUCTURE, GOVERNANCE & MANAGEMENT

The charity was created in September 2024 to increase participation in rugby in Bo’ness. Day to day management of the charity’s operations have been delegated to individual Trustees.

Trustees are appointed for a term of 12 months. There is no restriction on the number of times a trustee may be re-elected.

12/12/25

This report was approved by the Trustees on ____ and signed on its behalf by

Trustee

BO’NESS RUGBY CLUB SCIO

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF BO’NESS RUGBY CLUB SCIO

I report on the accounts for the period to 31 March 2025 set out on pages 5 to 8.

Respective Responsibilities of the Trustee and Examiner

The charity’s trustee is responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustee considers that the audit requirement of Regulation 10(1) (a) to (c) 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 the Independent Examiner’s Report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention:

(a) which gives me reasonable cause to believe that, in any material respect, the requirements:
(i) to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
(ii) to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations.

have not been met; or

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 16/12/2025

BO’NESS RUGBY CLUB SCIO

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025

	Notes	Unrestricted
		Funds
		2025
		£
Income from:
Trading income	2	4,340
Donations and other income	3	26,064
Total income		30,404
Expenditure on:
Charitable activities	4	13,462
Governance costs	5	480
Total expenditure		13,942

Net movement in funds		16,462
Reconciliation of funds:
Total funds at 31 March 2025		16,462

BO’NESS RUGBY CLUB SCIO

BALANCE SHEET

AS AT 31 MARCH 2025

Notes Current assets Debtors 6 Cash at bank and in hand Creditors: amounts falling due within one year 7 Net current assets Net assets Funds – unrestricted General fund	2025 £ £ 917 16,914 17,831 (1,369) 16,462 16,462	2025 £ £ 917 16,914 17,831 (1,369) 16,462 16,462

		16,462
		16,462

12/12/25 The accounts were approved by the Trustees on .........................

BO’NESS RUGBY CLUB SCIO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025

1. Accounting policies

Charity information

Bo’ness Rugby Club SCIO is a registered in Scotland. The registered office is 63 Redbrae Avenue, Bo’ness, EH51 9TN.

1.1 Basis of preparation

These accounts have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

1.2 Income

All incoming resources are recognised in full in the Statement of Financial Activities in the period in which the charity is legally entitled to receive them, it is probable that the income will be received, and the amount can be measured reliably.

1.3 Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for the expenditure. All costs have been directly attributed to one of the functional categories of expenditure in the Statement of Financial Activities and include irrecoverable VAT.

Governance costs comprise all costs associated with the governance arrangements of the charity, including constitutional and statutory requirements.

1.4 Taxation

The charity is exempt from tax on its charitable activities.

2. Trading income

Membership income Clothing income Events income	2025 £ 1,245 2,155 940 4,340

3. Donations and other income

Grants and donations Sponsorship	2025 £ 25,704 360 26,064

BO’NESS RUGBY CLUB SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025

4. Charitable activities Wages Rent Clothing purchased Equipment Events expenses Bank charges Training costs Sundry expenses 5. Governance costs Accountancy fees 6. Debtors: amounts due within one year Prepayments 7. Creditors: amounts due within one year Accruals Deferred income	2025 £ 6,340 3,403 2,168 456 678 8 248 161
	13,462
	2025 £ 480
	2025 £ 917
	2025 £ 480 889 1,369