Fintry Sport & Recreation Club A Charil), Rcgisicred in Scotland Charity Reg. No. SCOOI 505 Trustees, Report and th Accounts to Year Ending 28 February 202$ Page Contents Trustees Annual Report Statement of Financial Activities Balance Sheet Notes to the Accounts 9-20 Auditor Report 21 Fintry Sports and RecreatRon Club C.'h&rih Ref. So. SCOOIS05 TRLSTELS, ANNLAL REPORT FOR I'E.4R ENDIYG 281h Feb. 2•24 Club Address 'Ihe Clubhouse. Kippen Road, FinlTr. G6J OYA Trn5tees M&naoement C.nmmittee nf Fintn. Snon.s and Recreation Club: Trustees are L'ILItL'd annuall) b) mLmber5 at tbe.IG.11 Bankers - Sanwider. Booile. Mersevside Independent Financial Ex*miner Jrrick K¢rr & C.0 Historv, objectives And *ctiviti¢s Fintry Sports and Recreation Club fornied in 1979 bN' a group of enihusiasts M ho wknied to proi'ide Sporting lacililies in W'est Siirlingshirc. li is rccognized bfv the Office of Scottish Charili¢s Regulaior as an unincorporaled associalion. l.and wa5 donated tu Ihc N illdgc of finlr%, b )l- (". ulLreuLh c￿￿17¢ pitches i¥'ere laid oul and a clubhouse ￿llth squash courts 4L". -.-... .. ' l¥S ￿"aS crccted. 'Thc Club thrii'ed and dei'eloped a N'aried seleciion of aclis'iiies and facililies - squash. rugb!,. football. indoor both'ling. fitness room. lable tennis. liddle and accurdion music Llub. aerobics- as M."ell a shop. calelerik loungye bar and Village Museum. Th¢ objects of thc Club are: to promoie ihe ben¢fii of the inhabitanis of FiniTr and Di.8lriCt. ￿lthOUt dislinclion of polilical. religyiuus or oiher opinions. bJ' assoLiatingp Ihe Lc)Lal .,ltsthorilies. 'olunlars' ()rganisalions and inhabitanis In a Lommon L"Ilort l() ddivn¢L education and 10 proN'ide facilities in ihe inieresi of social w¢lfar¢ for rc¢reaii0n and Icisurc- Iirn¢ OLLUPation ￿'Ith ihe objecl of improTring the conditions of life tor ihe said inhabiianls lo promoie the ad¥'ancement of public panicipaiion in sport io adi.ance ihe heriiagc of FintTh' and SU￿Ound1n&l areas in relation and ￿0p]e the relief ot. thos¢ in need due io lh¢ dIsadvan￿￿e of ihcir ruTal locaion. its his10ry Page 3 Trustee5' Responsibilities The Trusiees organise the finances of the Club and the dei'elopment and maintenance otthe facilities. They. decide the Lharges for pla)'ing fees and membership and promoie participalion in the sports offered at the Club. li is the responsibiliiy of the trustees lo rel'ie￿. the financial risks thai ihe (yub faces and to plan accordinglv. The objeciii'es are achi¢i'¢d bi proN'idtng and mainlaining good qualiti. venues w'here sporting and recretitional actiN'"ities can take place. To do this. mone! is raised through membership gubscriptions. pla>'ing fees. our Small shop and ihrough our subsidian" compan!". FSRC Trading CIC. *.hich runs a cafeteria and bar and organises fund raising ei'enls e.g. quiz nights. Ilurns Supper and nth]si¢al entertainmenl. For capilal expendilur¢. grants and loans are sought from funding ix)dieg like National Loiiery. Scottish Rugbi. Union. Robertson Trusl and members sometimes proi'ide loanstr gFjfts. Man}, skilled volunteers freely give of their time for coachtng in rugb).. squash. football pnd bowling. Oulwiih the Management Commiltee. l'olunteers contribute iiell in excess of l 00 hours ker H'eek in coachingi and adminislraiion. I￿lan). aspects of maintenance of the buildings and equipm¢ni are carried out b). skilled and qualified mcmbers. Mydnagement The Trustees of the Club are th¢ Managemeni Committee of FinlTh" Sports and RecTeati(*] Club which is elecied annuall).. Apart from financial responsibiliiies. this committee runs and maintairts the facililies, and emploi 5 the sthff. Each section ￿7th1n the Club. e.g. rugbN'. bo￿.]ing. fooiball, fitne* gvm and squash looks after their owi playing affairs and appoinis a member to represenl them onnhe Management Cornmillee. Finlrj. Communily Council ha5 t￿.0 places on ihe Management Committee (not truslees) All Irusiees are aware of their responsibilities and the L lub OSCR rep)rter briefs new intsiees on the procedures ini'olked. No truslee receives renumerdtion. All profits are used to develop the Club and to proi'ide and maintain th¢ facilities. The Club ManagTer (not a Truslee) is apFK)inted b!" the Trustees and is responsible for the running of ihL club - sta￿Ing7. cleaning. siock. kM)okin8s. This is a paid position. aN'_to-day Charitv law r¢quir¢s th¢ truslees to prepare SORP-confonning financial slalemen15 for e&h financial year w'hich sho￿. a true and fair i'l¢￿" of ihe siale of affairs of the Club and ils financial agl￿.111eS for that period. The accounts for ?0?41?5 are included in this reEx)rt. Page 4 Achiei'ements 'l-he club provides g?ood qualit%, sporting facililies lor a wid¢ variety of participants. li c¢nlinues lo localise facililies normally onl!, provided in largTe to￿￿￿. Inevitably. this reduces our carbon footprint and saves time for our members and other participan15. Thc>' rangJ¢ Irom younb primary pupils to i'ery senior citizens. Our close links with F'intTh' Primatv School and Balfron Fligh School cominue to expand and w'ith the help of Active Stirling we help bi)wlingJ sc88ions for local children. They al o helped run courses in child protection lor club L()aches and hL'IpL'rs and run senior cili7.en filnes5 cl ses. l-he l--dmund (iallLry'. our villagL' museum, is provingy to be a popular additional attraclioh al th¢ club. li has become a usel'ul pop-up laLililJ' for talks. meeiingJs and pL'rfomianc¢s as ￿,¢1[ a.s bein¥J a locus for ome nostalgyia for present and lomier residenls of Ihe arLa. -rhi% preci()u% lacilil>' has beén dchieved. in Ihe usual way. Ihr()ugyh fundraisinbi. members, gyifis and donations of cash. buildinbj ski119 and lime. The junior and female sections of the rugby club continues lo grow and plans are bL'ing' (traw) up io provide suitable temale chang>ingi faLilili¢s. T'hat gyro￿lh has Lonlinued with Ihc rL'turn i)IlhL ' Communil!. IniLfL's1 Ci)mp(In}' {('IC l. fi)nnL'd lo Iiiok after ()ur n()n-Lharil' IL fund- r(iisingT aLliviliLs. h(15. agrdin. perl()rmLd wL.11 and ha5 mdd¢ d dondlion 01. £20.0110 1() ciur lund%. We will l￿¢.tU11 }' moniior IhL' r¢latii)n8hip bL￿1￿.￿¢n thL actii'ilies of our C'IC and l. inlr), %pon% and Recrealion Q lub to ensurL' that we are l()llo￿'1ng the advi¥¢ oft¢r¢d by OSL"R and HMRC. Ilur Club Manager and her stal'l. continue to prol'ide a very el'fectii'e and p()pular emergeity shoppin facility ￿,hich savLS long journeys t() Stirlingv or Gla8gJow. Similarlv. our Laieringj and hiis itality facilities have returned lo pre-coi'id levels of popularity. ManAgement of Risk The C'.lub doe5 not invest in Stocks and Share5. Surplu5 lunds arl Put in bank dL'FX)Sit aLco nls. Finxneial Reserves The Club has no 5pecilicall)' idenlified financial rcsLrne5. W'hen new. proj¢cts ar¢ underta*n. the Irea%urer is re%pon%iblv for mainiainingT thL appropriatL bank balance to complete thL' job. Vowever. we intend io Lr¢aiL' a baLkup lund tu help ￿'Ith any em¢rb)enci¢s that Lrop up. Page 5 Commenly on Ac¢ounts for )'¢8r ¢nding 281h Februan. 2025 The principal funding sources for the Club ar¢ m¢mbership sub5CriPtions. pla)'ing fees. and cat¢ring. Ics from %h()p o Membership numkrs hai'e slcadiLd recenil). and ￿.¢ hai'e benefitted from ihe cibsure of nearby indoor bO￿.ling? clubs. o FacilitN' usabye is also shoHing¥ sigins i)r recc)¥'er). despite pldl'ing fee% being? inLre o Wdge COSi% haNe inLre&%ed il'e conlinuc 10 pa) IhL' "Li¥ Ing ￿'age Plu.s lo our cmploj'ees. o li is obN'ious ihat the Club could noi achie%'e its objLYtiv¢s b&sed onl), on the inc¢me from memb¢r5hip and playinbp fees. It is essenlial that both F intry Swrts and Recrealiyn L'lub dnd FSRC Trading CIC continue io raise addiiional lunds thrc)ugh iiur ()IhL'r ass1)¢iai¢d actiN'iiies. I'he Noies 10 ihe Accounts gii'e a clos¢r inspeLlion ul thL inLume dnd L'XPL'llLlilUK'. Date 2311 0125 Page 6 Fintry Sports & Rer.reation Cliil) Annual accounts for the SC001&)5 eriod CC17a 0110312024 2810212025 Section A Statement of financial activities Restricted inGome lund• Recommended categoriM by •ctivity D•t*il• of own Unre•tric¢¥d fund8 Endowm•nt Total th fund• y•ar Total la•t year Incomlng ro8our¢•• (Noto 31 F01 F02 F03 F04 F05 Incomlng rooourcos Irorn 9•n•¢•iod lun4• Vdunt•ty Iruff S01 91 184 72 100 £tNrtw tr gwwaliry S02 Inv•$trn•ni irKw so3 Incornlng r••our¢M Irom ¢harftsblo actlvltlos S04 104 188 126501 Oth•r Ineomlng rn•our¢ $05 48,331 48.3 48,692 Total In¢omlng r•sourc•s s06 Ruourc•i oxp•nd•d INote8 441 243 703 243.7 247,293 Ca•ts ol G•n•r•tlng F4snd• Coul8 ol vtyunijry In¢oni S07 FuDdr•i•iw tr•dir¥J colts so8 Inh*•im•ni rn•n•wwrt ¢0 S09 ch4rii*bl• •ctlvrti S10 267 329 233.546 Govomanco Oth•t rn•ourc•• •xpond•d $12 Total rgsourcgs gxpended sf3 Not Incomlnty(outyolngJ r•sources b•forn nsf•r• s14 284 294 2642 235 632 20,591 20,59 11,661 Gro8• tran8f•r• between fund• S15 N•1 Incomlnty(outgolng) rnsourc•s b•for• oth•r r•cognlsed g￿1￿￿{10￿8￿J si8 Oth•r ro¢ognl••d g•lnWIIo880•1 Gains and 1033eg on revaluation of fixed 88Bels for the charity's own use G8ins and losses on investmenl asBels 20 591 11861 S17 S18 Net movement In lunds si Total lund• broughl for4Yard Total lunds earrl•d fon¥aml s21 520 20,59 CC178 {EX￿1) 23110R025 Section B Balance sheet Re8tNct•d incom• fundi Unrn8trict•d fund• Endowm•nt Totsl th18 fvnd• y•ar Total last y•ar Fixed assets Tangible a$sots F01 583,775 F02 F03 F04 3,775 F05 592,935 {Not• 9) Investments (Note 101 Total Ilxed assets 804 592,935 Current assets Stock and work in progress D&btorg {Not• 111 {Short t•ml inv￿tMentS Cash at bank and In hand Total current assets Bog 9,591 1,427 405 9,591 1,427 405 9.591 820 06 48,131 58,542 Creditor8: amounts falling dug within one year {Not8 12) 810 65.019 ,019 62,929 Not current as$otW{IlablllU•s) B11 0.591 4,387 Total a55ets less current Ilabllltles 812 Credltors: amounts falllng due oftor one year {Notg 121 B13 19,343 ,343 20.500 Provi•ion8 for llabilitles and ¢hargo8 814 Net assets 615 568.048 Funds of the Charity Unr•Jtrict•d fund• 543,841 568.048 817 Restricted income funds (Not• 131 Endowment funds (Notè 131 618 819 Total funds 820 568,048 Signed by one or tsvo InJstee$ on behalf of 811 the trustee8 Dale of CC17a (Excel} 2211012025 Section C Notes to the accounts Note 1 8a8is ol preparatlon Thls s•ction should be compl•lgd by •ll ch•rits•s. 1.1 Basis of accounting These aCCOLJnls have been prepared on the b8sis ol historic cost lexcepl that investments are sh value) In accord8nce with. Accounting and Reporting by Chanties- Stat8m8ni ol RecL*mmended Prath"ee ISORP 20051," and wlh. Accounting Slandards, Financial ReF4)rting Slandofds lor Smallef Enterpnses IFRSSEI.. al market or and wlh the Chanlies Act GI￿ d•t•ll$ In thls box If• dllyernne st•nd•n31 has b••n lollow•d. 1.2 Change In b4818 of accountlng There h8s bèen no Change lo the accounting policio$ Ivaluolion wlts and melhods of accounlingl sin last year. Glve d•t•lls In thls box of •ny mt•rl•l ch•ng•s th•t h•v• bwn m•de. 1.3 Ch•ngM to pr•¥lou• •ccounl• No changos have been made to aCC(￿nts for yewous years Glve d•tsiis In thls box ol•ny m•twl•l ch•nges th•1 h•v• boen m•de. CC17a IExcell 0411012025 Section C Notes to the accounts Icontl Note 2 Accountlng pollcl Thls standard Ilst of •ccountlng pollcles has b•en •ppll•d by th• ¢harty •xc•pl for those d•ht•d. Whw• •ddltlon•lpoll¢y h•s b••n •dopted then thls Is det•ll8d In the box bblow. dmfernnt or INCOMING RESOURCES R•eoqnltlon of lrtcomlnp r••our¢•• The$6 af& Induded In Ihg Statement ol Financial A¢tivil*S ISDFAI when. Ihe charity becornes entilkd to the resources. the trustaas are virtually cèrtain the¥ wll receive the ro&ources', and th8 rnonelary value can be measured with $ufficienl reliobilily Where Incoming rèsourtos hav6 ￿lated expen¢ilure18$ ￿th fundrai$in9 or con the incoming r88OUrt4s and related expenditure 8r8 f8POrted gross in the SOFA Grants and donations gre only Indudod In th6 SOFA %*hen the charity h8$ uncondi entitlernenl lo Ihtr r¢sourees In¢ornlng r••our¢•• ¥Ath r•l4tsd oxpondlture Grnnts and dona￿On¥ Incom¢l on¥1 Tax r•cl•lm• gn don•￿0￿* Ind glftl Contr•ctu•l Incomw •nd p•rfomMn¢• r•l•tsd grnnts Incoming r88ourc•8 from t4x reclaim8 are Induoed In the SOFA at the $¥m¢ tsme which tnèy rolat• This ij only Includod In tho SOFA onc• th• r•l8i•d good8 or havo bmn the glft to Ivernd Glh In klnd Grfts In kind are occount¢(I l¢r ¥1 a r9180ngbkry •8lim81• of Ih•ir valu& ID th• chèri 8mounl actually realised. Grft5 In kind for or disiributK*n af• Included ID the 8ccounts 88 gfft6 only when lold or dislributsd by the charity Gifts In kind for u86 by tho ch•rity are Included In the SOFA ai Incoming ￿lOur￿l roc•ivabKg Thou I￿ only Induded in incorning resources Iwth an equivaL•nt amount In re80 expendodl wh•re the benefit to th8 charity Is r8ason8bly quanli118bl8. rn•asurabl8 dnd malgrial The value pl8c4d on tho* r••ouw• ij th? ￿tirnated value to th• ¢harity of th• Be ie• or facility received. The value of any ve1untAry halp r￿1¥•d 18 not Includ•d in th• iccounil bul 18 d•8 truit••i' Innual wport or th• •n Oonat•d ••ryl¢•• •nd Volunl••r h•lp b•d In th• 1￿￿•tm•nt In¢om• This li Indud•d in tho •cLount8 when rec•iv•ble Inv••tm•nt g•ln• Ind This Includas any gain or10s1 on th• 181• ol Inv•8im•nts and any galn or1088 r•8u revaluing Invtstmortts to m•th•l value 81 Ihe en(J of the ye•r Ing Irom EXPENDITURE AND LIABILITSES L￿bilIty rg¢ognition L18bililie8 are reco9niud •• Joon oj Ihtrg YJ o *#1 or conBtru¢liv• oblyation com charity to pay oul resources Include co•i8 ol the prep8Falion and 8xamin•iion of 8l•lulOry •¢couni•, the costs ol meetings and cost of any legal adviu te tru8tee8 on governanc• or con8tilulional Where the charty giv•0 8 gr•ni with condition$ for its paymenl boin9 0 $pe¢rfic level ol 1orvi or oulpul lo be provi(le¢l, $uch grants are only recogn158d In the SOFA once the reci ienl ol the grant hos provhled the sp8cif1•d $•rvic• or output itting th* Gov•rn4nc• colts ru•ie6 Gr•nt• wNh p•rfornMnc• conditlon• GrnntB ￿Y￿bI• without p•rtC+rm•n¢• ¢ondltlon• Support Go•ts The$e a￿ only recognise¢ In the accounlj *h8n a wmmitmenl ha5 been made an no conditions lo be mel relating lo the grani which r•m81n In thè conirel of th• chari Suppcrt costs Indude ¢Oniral functions and have •llit81ed 10 activity Cost e81 basis eon$15tenl with Ihe use of resour￿8. eo allocoling property ￿$ts by floor are ¢8pita, staff co$ts by the bm8 spent and other co&15 by their usage there •re on•s on or P•f ASSETS Tanglbl• flx•d a•uts for These arfr upilalised If Ihey can be used for more than one ygar. ond cojl al least by ¢h•rity ar8 valued al ￿$1 oi o reasonabk8 value on receipl InvMtrn•nts 00 They Inve$lments quoi•d on 8 rgcoqni•ed 8tock 8xch8nge 818 Valued 81 m8rkel valu8 81 ènd Other Inveslmenl 855818 are Included 81 Iru51e•i' beli estirn8ie ol market valu e year Stocks and work ifTr progrM• These a￿ v8lued 81 the lowei of ¢osl oi mafket value Fixed assets (land & Buildings and Fumishings & Fittings) are deprèciated a arnounl 8ach year. asel POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (EX￿1} io 0411012025 Section C Notes to the accounts Note 3 Analysis of i￿OmIng resouru• Ineomlng Mourcm m•y b• furth•r•n•l)3•d Ifthis would h•lp th• r••der olth• •eeounts. Th1* y•ar La•t yHr Voluntsry Ineom• Membership Fe¢s (HI FuThJraising and Gronts IA) Donatsons and P8yTrents IF) B¢y•Aing Club IDI 26611 41 132 20,224 26.902 2.598 42.081 519 Tt)tsl 91,184 72.1CiI ActJ¥ltS9• ltsr o•n•rntlng lund• Caten Income Bar Inc)y￿ ICI Tot•1 In¥Mbm•nt Incom• B•nk In¢tyrn181 Totsi In¢omlng r••ourc Irom charftsbl• a¢lJvlll•• pk 35.470 31274 Shop Incorr*111 68.718 95 227 Totsl 126 501 Oth•r Incom• RHI Payrnents1%4wJthip boi￿rI G1 Fetd In Tanlf (sok¥ pan6151 G2 Gift G3 Rental P8 9349 16738 2860 5074 24Q)00 12494 Totsi Tolal Inc& 243.703 247.293 ij Section C Notes to the accounts (cont Note 4 Analy•i$ of resources expgnded Re¥ources •xp•nd•d may ￿ further analp8d If thbs would h•lp th• re•d•r of tho accounts Thls y•ar La•t yo•r An• Fundraisin Exp8nses101 80￿1n Club Co•ts of 9•n•r•llng voluntary Income 660 1.426 Total 2.086 Fundr•l•lng tradlng ¢￿ts Bar Purchases Calenn Purchases Tot•1 Inv•8tm•nt mon•q•m•nt C￿1* Total Charltable actlvltl Sho Purchases 6973 28,961 6383 3,397 107.524 18.746 5.480 4.623 13.193 3.582 101 71,146 3.738 720 907 3.654 132 233.546 Gen Maintenance Cleanin Q1 Oe reeiation Insurance Miscellaneous Wa es Bookkee 02 Interest on Members Loans Office Bank Char Advertisin 2,727 1.209 124.822 4.438 A3 453 6.013 esu Total 261.329 Total Rosourc•# EX￿nd¢d 264.294 235,832 CC17a (Excell 1611012025 Section C Notes to the accounts Iconti Note 5 Support Costs Please complete this note if the charity has analysed its expenses uslng a¢tivlty categories has support costs. Fundrolsing a¢ll¥lty Charltsble Actlvbty Governance Actlvlty T(#al Cost ort cost Totsl Nots6 Details of certain items of expendituro 8.1 Trust•• 8xp8n8fj$ Pl80so provlde deto11s of the amount ofJnypaym•nt or rnlmbutsement of out-ol-po¢*et upenses made to trustees or to third parties for ￿pens•S Incurrod by (Yust￿5. Mno expenses wern paid. ple•se enter'Non•' in the appTOPrtate box(es). Th1• year La•t year NuM￿r of tru8tse# who wore paid ex￿n9&S Natur• of tho frxpfrnses Totsl •mount paid 6.2 FO￿ for oxamlnallon or audlt of the •c¢ounts Please provide detsils of the amount paid for any statutory external Scrutiny of accounts and other servlces pmvldod by your Indopgndertt ex•mlner or audltor. If nothlng was pald ple•s• enter AIQNE In the •ppropriate box{esJ. Thls yoar Las yoar Ind•p•nd•nt •xamlnerf$ or 4udltorn' f¢•s for rnportlng on tho accounts Other fges Ilor examplè: advlc•, ¢onsultsncy, a¢countan¢y sorvicesl paid to the ind8p8nd8nt 8xaminer or audltor CC178 (Excell 13 0411012025 Section C Notes to the accounts Iconti Notg 7 Paid •mploy••s Pl••s• ¢ompl•t• thls not• Mlh• ch•rtty h•$ •ny emplorns. 7.1 Staff Co•ts Thls ymr L•t y••r Gro•• w•gM, ••l•rlo• •nd b•n•fits In klnd Employ•rf• Natlon•l In•urnnu C￿1* P•n•lon co•ts 118535 4566 1721 124,822 67,688 2.320 1.138 71.146 Tol•l •tsff ¢o•ts 7.2 Av•rng• numb•r of lu1141m• •qulv•l•nt •mploy•M In th• ymr Thls ywr Numb•r L•*t y•ar Numbor Th• part8 of th• ¢h•rlty In whlch th• •mploy•M work All •• ¢tsol Club Actlvltl T¢)tsl 7.3 D•fin•d contrlbutlon p•n#lon •ch•ffl• Pl•ase compl•te If• d•lln•d conthbutlon slon s¢h•m• Is rnt•d. 8rb•f d•tsll• of th• •ch•m• Wofk•l•c• p•n•lon by IIEST op•n to •ll •mploy• Thls y••r L•ql y•ar The co•t• of the •¢h•rn• to th• ¢h•rlty for th• y••r Th• amount of •ny contrlbutlon• oulstandlng at ¢h• y••r •nd The •rnount of •ny ¢ontrlbutlon• prnp•ld It the year •nd 1721 1138 CC178 (Excell 14 04110r2025 Section C Notes to the accounts Icontl Note B Granlmaking Please complete this note rf the charity made any grnnts,or donatlons which In aggregate ftym a materlal part of the charitable activities undertaken. .1 Total value of grants Gr•nts to institutions Total Jmount £ Grants to kndividuals Totsl amount £ Purpo80 for whlch rants made Total 8.1 Grantmaklng costs ff the charlty s accounts are prepared on the "activity basis" plgase glve detalls of any support cost assoclatod wlth grantmaking. Plgasg enter"Nll" M tho cha￿Y does not Identlfy and/or alloc*e support costs. Support costs of grantmaklng 8.3 Grants m•d• to institutions 11 the charlty has made grants to partlcular Insfltutlons that arv marorlal In th• cont•xt of Its grantmaklng ploasg glve details of the Instltution supported. pu￿0$• of the grant and total pald to each I￿tItUtIOn Ilsted. Sufflclent Infomiatlon should be glven to provlde a reasonable understanding ol the rnnge of Institutlons su IA Names of in8tittstlon8 Purpose Total amount of r•nts ald £ Total grnnts lo Instttutlons CC17B (Excel) 04110r2025 Section C Notes to the accounts (conti Note 9 Tangible fixed ass8ts Please complete thls note If the charlty has any tangible flxodassets 9.1 Cost or valuatlon Fwhold land & bulldlng8 Othor l•nd & bulldlng8 Plant. machln•ry and motor Flxturgty, fftilng• and •qulpm•nt Paym?nts on •ccount and ai80ts under on¥lru¢tlon Total Balance brought fO￿ard Additions 591.379 25.589 90.761 711.293 5.560 5,560 Revaluations Disposals Transfers ' 1,527 1.527 Balanco carried forward 591.379 25.589 2,037 96,321 715,326 9.2 Accumulatsd dgproclatlon and Impalmient provlslons '8asl8 SLorRB SLorRB SLorRB SLorRB SLorRB Ratt Balance brought lO￿ard Depreciation charge lor year Impairment provisions 76,000 181 42,177 118.358 7,600 5.593 13.193 Revaluations Disposals Transfers. Balance carried fomard 83,600 181 47,770 131,551 9.3 N&t book value Brought forward Carried forward 515,379 507,779 25,408 25,408 48,584 48,551 592,935 583,775 2,037 9.4 Revaluatlon Many fixedassets h•ve been rev•lued please glve details of th• valuerand m•thod of valuatiort CC17a IExcell Ib 1011012025 Section C Notes to the accounts Icontl Note 10 Investment assets Pleas• Complete this note M th• ¢h•nTty has any inv•stm•nt 10.1 Fixed 088•ts In¥Mtm•nts Carrying Imarkell value al beginning of year Add- additions lo Investment5 at cost L￿1.. disposals al carying value Addlldodu¢tl: net gainlllossl on revaluation Carrying Imarkell value al end of y8ar Ploase provide below." 10.2 A br•akdown of th• m•rket Y•lu•• of in¥•stm•nts Shown •bov• agr••ing with the babnc• oh••t row 803. 10.3 A breakdown of tho in¢orn• from inv•stment4 agrgeing with SOFA row SO3. Analysls of Investments 10.2 Market value at yèar •nd 10.3 Income Irom Ityvè8tment• for the yoar Invostment prowrtl Inv•8tm•nts Il•t•d on • recogni#•d stock exchang• or held in common inve8tm•nt funds. op•n ended Invmtmont comp•nlM. unft trusts or othor collectivo inv88tment Schemes n¥￿tmants In 8ub8ldl¥ry or conn•ct•d und•rtaklng8 and compan1•8 Securltim not118ttd on * recogni8•d Stock Exchang• Ca•h held as part of th• Invo8tm•nt portfollo Other inve8tmenta Tot•1 10.4 Materlal Investment holdlngs If any 8in918 investment 18 mat•rial in ternis of its v•lu• (for ex¥mpl• r•pro••nts moro than 5 p•r ¢•nt of tho value of th• ch•rlty'8 total investments) plea$• provide detail$. Inv••lm•nt h•ld Mark•t Value CC17a (Excell 17 04110r2025 Section C Notes to the accounts cont) Note 11 Debtorn and prepayments Please complete thls not• rf the charfty ha5 any debtors or An•lysis ol d•btorn Amounts f•lling du• within onè yèar Thls year Last year Amounts falllng du• aftèr morn than on8 y••r Th1¥ yoar Last yoar Trndo debtorn Amounts due from subsldlary and associated undortaklng• Oth•r d•btorn 1.427.0 820.0 Pr•p•ymonts and ac¢ru•d incom• Totsl Nots 12 Creditorn and accruals Ple•se complete thls note If the ¢h•rlty has any cr8dltors oraccruals. 12.1 Analysis of croditors Amounts falling due wlthln one year This yèar Last y￿r Amounts falllig duo aftor moro than ono year This yoar Last y•ar Loans and ovèrdraft* 25.000 38.000 19,343 20,500 Trad8 croditors Amounts duo to $ub•ldl•ry and a••o¢l•tsd und•rtaklngs Oth•r cr•dltor¥ 23,264 16.941 16.755 7,987 Accruah and d8f8rr•d Incomo Totsl 12.2 Socurity over assets Ifany loan. overdraft or other cr•ditor holds a clmrye or othersecurity over•ny •$sets ol the ch•rity pl*•se provld• detalls. CC17a (Excell 0711012025 Section C Notes to the accounts Icontl Nots 13 Endowment and re•tricted income fund8 Please compl•te thls s•etlon If the ch8rfty h8$ any •ndowment or rnstrlct•d Income fvnds. 13.1 Fund# held Pl•a•• glv• a brt•f d••crlptlon of •ny of th• followlng typ• of fund8 held by th• ch•rfty: p•mi•n•nl •ndowm•nt lund$ IPEI: •xp•nd*blo •ndowment fund• IEEI., and r•strlctgd in¢om• fund•, Includlng •yclal tru•ts, of th• charlty IRI. Fund N•m• Typ• PE, EE orR Purpo•• •nd Ro•trfctlon* 13.2 Mov•ments of malor fund• Plus• glv• d•lalls of th• mov•m•nts of th• m*or lunds summarls•d In lh• r•¥trt¢t•d and •ndavment columns of th• Stat•m•nt ol Flnancl•l Actlvltl•s. un b•lan¢•• brought forward un | ￿lanC0* carrl•d foThwthrd In¢omlng •our¢•$ Outgolng r•8ourcg• G•ln• ond lo•••• Tr•n•f•r• Fund n•mo• Totsl Funds 13.3 Transfern betsveen fund8 Pl•ase glve dolalls ofany fr•nsfor¥ betw••n funds. From Fund INam•l To Fund INam•l R•a8on Am¢unt CC178 IExcell 19 0711012025 Section C Notes to the accounts {contl Note 14 Transactions with related parties M the charlty h•s any ￿nsactIonS wlth related partles (other than the tru$t•• •xp•ns •ln•d In noto 6) detalls of such tr•nsJctlons should bo provld•d In thls noto. M there arg no transoctlons to r•port, please onter"Non•" In the relevant boxes. 14.1 Remungr•tlon •nd bgn•flt• Please glvo the amount of, and leq•l authorlty for. any r•mun•ratlon or other boneffts pald to'a trustso or other relatod partles by the chartty or any Instltutlon or ¢ompany conn•cted wlth It. Amounts pald ot b•neflt value Nam• of tru•t•• or ¢onn•ct•d p•rty Legal •ulhorlty l•g ord•r. gov•mlng docum•ntl Thlo y••r La•t y••r 14.2 Loans Pl•as• 9lv• d•tslls of and amounts owlng to or Irom the ¢h•rtty ¥ rrusr••s or oth•r r•l•t•d yrtl•$ by th• ¢harlty at th• y•ar •nd. Name ol trustee or conn•et•d party Amount •wing Th1• y••r L••t year L•g•l •uthorlty Due to tru8teo• and r•lated partl•8 Du• from tru#te•8 and rel•tod p•rtl•• 14.3 Oth•r trans4ctlonl$) wlth tru8t••8 or r•l*tod partl•s Pl•as• glvo dètalls of any trnnsactlon und•rtak•n by (or on b•haM oo tho charlty In whlch a tntstw or r•lated paty has a matgrl•l Intgrgst. Name ol th• tru•t•• or rolatod pa R•latlonshlp to charl D•scrfptlon of the trans•ctionl•l Thls year Last ye*r CC178 (Excell 07110r2025 Section C Notes to the accounts Icont) Note 15 Additional Dlsclosures The followlng are slgnificant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insuffioient room here, plaase add a separate $heet. Our subsidiary company. FSRC Trading CIC, is now in operation and this is reflecled in the lower. or no. figures for some items of income and expenditure which have be8n transferred to the subsidlary company. These are mainly in catering and baf cale9ories. CC17a (Excell Carrick Kerr & Co. Auditor Certificate Issued To.. Fintry Sports and Recreation Club Icharity No SC0015051 Kippen Ro8d Fintry. G63 OYA Issued b￿. Audilor'$ Company Name: Carrick Kerr & Co Auditor's Addre$$: 54 Cowgate. Kirkintilloeh. G66 1 HN Audit Perlod: This certificate covers the financial period from 1" March 2024 to 28" February 2025. Audit ObJ$etlvo$: The objective of this 8udit W83 10 8SSeSS the occuracy and reliabilty of thc financial stateménts prepared by Fintry Sports and Recreation Club. Scope ottAudit: The audit was condtjcted in 8¢cord8nce with ihe Iniernational Standards o Auditing (ISAI artl encompassed the evaluation of financial documents and internal controls relevant to finandial reporting- Audltor'¥ Con¢iu$lon: In our opinion, the financial statements present 8 true 8nd fairview ot the financial position If Fintry Sports and Recreation Club as of 21- October 2025 8nd complies with thè applicable TltlelPosltlon Date 21110125 iJ{