CHARITY NUMBER SC012777 (Scotland)
STORNOWAY ATHLETIC FOOTBALL AND RECREATION CLUB
Report of the Trustees and Receipts and Payments account
For the year ended 30 November 2025
Mann Judd Gordon Ltd 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
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STORNOWAY ATHLETIC FOOTBALL AND RECREATION CLUB
Report of the Trustees and Receipts and Payments account For the year ended 30 November 2025
| CONTENTS | PAGE |
|---|---|
| Trust information | 3 |
| Report of the trustees | 4 |
| Report of the Independent Examiner | 6 |
| Receipts and Payments account | 7 |
| Statement of Balances | 7 |
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STORNOWAY ATHLETIC FOOTBALL AND RECREATION CLUB
Report of the Trustees For the year ended 30 November 2025
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity name Stornoway Athletic Football and Recreation Club Scottish Charity number SC012777 (Scotland) Trustees / Officials M Macdonald (chairman & secretary) A Maclean (vice chairman & treasurer) Registered office Stornoway Athletic Football and Recreation Club 17 Westview Terrace Stornoway Isle of Lewis HS1 2HP Independent Examiner A Cumming Institute of Chartered Accountants of Scotland Mann Judd Gordon Ltd 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
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STORNOWAY ATHLETIC FOOTBALL AND RECREATION CLUB
Report of the Trustees
For the year ended 30 November 2025
The trustees present their report with the financial statements of the trust for the year ended 30 November 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity was established under the terms of a Constitution in November 2002.
Recruitment and appointment of new trustees
For the purposes of the charity regulations, the club’s officials are the charity’s trustees. When a position becomes vacant, the remaining trustees invite other individuals with similar interests to become a trustee. Trustees are appointed at the AGM.
Organisational structure
The trustees delegate the day-to-day running of the organisation to a committee, which consists of no less than eight members, none of whom are trustees.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. They are satisfied that systems are in place to mitigate the perceived exposure.
OBJECTIVES AND ACTIVITIES
The objectives of the charity are stated in the constitution. These are to organise facilities for physical recreation for persons who by reasons of youth, social and economic circumstances have need of such facilities.
ACHIEVEMENTS AND PERFORMANCE
The activities carried out during the year included the participation of a number of junior and senior teams in the Lewis and Harris football league and also in the Highland Amateur Cup. The charity also sought to make available facilities for the development of young people in the island.
PLANS FOR FUTURE
The trustees plan for the charity to continue entering the various football competitions and to provide a facility for the young people in the community.
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ST(N(lAy ATHLETIC FCIOTBALL AND RECREATIOM CLUB Report oflhe For th? year •nd•d 30 NoNYnb•r 2025 TRUSTEES REMUNERATK>N AND BENEFITS Ther• were TrentS lo tsustees of any tUre o¥r•rt rw)rtr yoar. FINANCIAL REMEW A••em8 pollcy The reseryes ol can yew depwbJirvJ S•1•11 th? chJb fis h ttr VWIOLO ctywItith8. A ON BEHALF OF THE TRUSTE A Madgan.
STORNOWAY ATHLETIC FOOTBALL AND RECREATION CLUB
Independent Examiners’ Report to the Trustees of Stornoway Athletic Football and Recreation Club For the year ended 30 November 2025
I report on the accounts of the charity for the period ended 30 November 2025 which are set out on page 7.
Respective responsibilities of trustees and examiner
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 and the Charities Accounts (Scotland) Regulations 2006. 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 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiners’ statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the 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 examiners’ statement
In the course of my examination, no matter has come to my attention.
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1 which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
· to prepare accounts which 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 understanding of the accounts to be reached.
A Cumming Institute of Chartered Accountants of Scotland
Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
31 March 2026
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STORNOWAY ATHLETIC FOOTBALL ANO RECREATION CLU8 R•e•lpts •nd P•yTrwnts 4K¢Wnt Forth• y•w •ndqd 30 NThwnb•r X128 3044ov44 Inc¢Jm• 19,654 18.029 Gr- CNES 15 18,037 Strtps wpdl•• Contn¢r Ticyhy8 l AwTd• Pl¢h hl R•gstrAtlon •rKI lub Tr8vel and whiolen ACcnI1Y Prclwor*l Fe• 12.W6 238 4,397 616 6,086 4.206 174 19.SXI 231 Swplw I Id•lkW for y nwnb•r 2558e Accwnt number 2S5628 Cash kn hand 12. 1.514 1U18 8wplw l {d•fKJt) lor ysar ACnI nLrnber 2558eo numbef 255628 17.024 1.533 Aped by TN81 91 nod cffi Ihèr bèh•ll by.. Ma