Between 6.30 pm on Monday and 9.30 am on Wednesday the building was broken into, and a quantity of copper piping was taken.
Chairman Alex Thomson explained that padlocks were sawn off and one of the entrance gates was used as a ladder to access the home changing room area of the club via a window.
He said: “Once they were in there they took 12 match day footballs out of the changing room where they are stored, then they went in and trashed the toilets.
“It was the copper pipes for the urinals that they took, they took the pipes from the ceiling down.
“We just cannot get over them just going into the toilets and taking the pipes, and we’ll have to find a match football for Saturday now.
“It is very disappointing but the police response was great, they have been so helpful.”
Alex said the club will not know the full cost of the damage caused until workmen have a chance to assess the building, but the match footballs alone are worth more than £900 in total.
He continued: “It had not been kids, they were looking for copper pipe specifically.
“There are other pipes in the toilets that have not been touched, it was the copper pipe specifically they were looking for.
“It is just disgusting, we are trying to do stuff for the community and then people go and do something like this.”
A spokesman for Police Scotland said: “We are requesting assistance from anyone who has seen anything suspicious in the area of the Gretna FC 2008 club ground at Raydale Park, Gretna to contact police quoting incident 1509 of 13/03/2019.”