## **West Renfrewshire Young Farmers' Club** **Financial Accounts and Independent Examiners Report** **for the year ended 28 February 2025** **Charity No: SC013102** ## **West Renfrewshire Young Farmers' Club Receipts and Payments Account for the year ended 28 February 2025** |**Contents**|| |---|---| ||**Page**| |Reference and Administrative Information|2| |Report of the Management Committee|3 - 4| |Independent Examiner’s Report|5| |Summary receipts and payments account|6| |1) Competitions|7| |2) Receipts and Payments|8| |3) Other Receipts|9| |4) Club Event Costs|9| |5) Administration|9| |Balance Sheet|10| |Notes to Balance Sheet|11| Page 1 **West Renfrewshire Young Farmers' Club for the year ended 28 February 2025** ## **Reference and Administrative Information** ## **TRUSTEES** **REGISTERED ADDRESS** SAYFC Young Farmers Centre Ingliston Edinburgh EH28 8NE **CHARITY NUMBER** SC013102 **INDEPENDENT EXAMINER BANKERS** Bank of Scotland Page 2 ## **West Renfrewshire Young Farmers' Club Charity Number SC013102 Management Committee Report for the year ended 28 February 2025** The management committee submits its report for the year ended 28 February 2025. ## _**Structure, Governance and Management**_ The West Renfrewshire Young Farmers Club is an unincorporated registered charity, registration number SC013102. As governed by its constitution, the objectives of the Club shall be: a) To further the cultural education and training of young people: to promote their knowledge of country life; to create a fuller realisation of the duties and responsibilities of citizenship and to produce a greater interest and efficiency in agriculture in all its branches; b) To make rural life more attractive to the young members of the community by providing social amenities and a means of healthy recreation; c) To co-operate with the colleges of agriculture, education authorities and any other bodies engaged in agricultural and rural education; and d) To take in co-operation with the Scottish Association of Young Farmers Club any other action calculated to further the aims of the Young Farmers' Clubs movement. The Club is administered by a management committee, who are elected at the Annual General Meeting of the Club. The Club is affiliated to the Scottish Association of Young Farmers’ Clubs, to whom the affiliation fees are payable. The club can be contacted through the National Secretary, Scottish Association of Young Farmers’ Club, Young Farmers Centre, Ingliston, Edinburgh, EH28 8NE, quoting the club name. Information is also available through the organisation’s website: www.sayfc.org. ## _**Management Committee**_ Trustees who were elected at the AGM, held on Tuesday 26 March 2024 and held office throughout the year unless otherwise stated: ## _**Financial Report**_ The management committee has elected to produce the alternative form of Accounts. The accounts have been independently examined by . ## _**Review of the Year**_ The Club has been able to go from strength to strength this year as all the usual club activities have managed to take place, including a variety of new events/activities. The meetings were varied and met the interests of our club. Meetings during summer months included Sports Evening, and our very well attended Car Treasure Hunt, BBQ and Dance, along with our Tractor and Quad Bike Driving. We also held our new club Page 3 'ost RcnfrcTr"%hi￿ Youn% Farn￿￿, Club Charity Number SC1I13102 Managemcnt Commitlce Rcport for the )car cndcd ￿ FcbruaTh 2025 ￿Te a bonp event. thls evenln8 was • 8reat swcess f(x the club bflnglng past and Cufrent Men￿￿15 l(yethef ftx a 8Teat rnghL With the Wintef SOlabus then approachkn& first rneetinG was the R￿1. Seed aThl prOd￿e knw thkh saw the rettwn ol st¥ bakefs, poets and fafmers We then went on to th> many nK)fe meetin65 IrKludK% stoCkhM*￿ (ten pin WKI carpet). lasff ta& (XX VEaily I￿Ght at the panto and of c(xKse our annual vaioety COIX￿. A nwnbef of w rnember5 swcessfvlty t(x)k part In rniny dlstrlcL fepional and natiorial competitions this ￿al of vhKh the club are extrernety proud of all trtlvJ and placln85 8alned. Well done t(. SUCCe4¢hJlly •nl selerted frx the a￿e and Central teams for Stoc￿Ud￿.n8 at the Highland ￿￿3￿ A 5pecwl rnenti(￿ rnust 80 to who was part of the Juniof team tho placed I The Club will con1w￿e to (xganr*e Meetings and activitiV* thlch rneet the obFctsves of the Club. Thv*e be declded by the c(xrrfnrttee m due course. Next ￿arfs knef Syllaxs will remain ￿rn￿ar apart from obvious changes i.e. trx>sts, venues etc. The next WmtLY Syllabus ￿ open for club members to Suggest new Ideas for meetsngs that thry W￿ld like to see ban8 held. The obw(xJs therne meeting5 such as stockJudgin& Panel Night and the Root, Seed and Produce Show wll remain. but the maprity will change to meet the needs and ￿sheS of the club. The club ￿11 contsnue to support and encoura8e rnernbers to partKipate In compet￿"0nS and acti￿￿'e$ at naticThl leveL FlnaMJal Reélew The finarKial position of the club ts secure. Whilst a deficit was reported th￿ year. thts was entsrely as a fesult of makin8 a larse charltsble d(ThtK>n to our local hospice. There set reservvJ poIKy but club's reserves posrtK)n is re8ularly reviewed to ensure the sustalnabikty of the aub. The acc(xJnts f(x the year are attached, and form part of this report This report ￿d$ appfoved by the management cornrnittee on 12103/25. (kn behalfofthe managernent committee: l)age 4 ## **West Renfrewshire Young Farmers' Club for the year ended 28 February 2025** ## **Independent Examiner's Report to the Trustees of West Renfrewshire Young Farmers Club** I report on the accounts of the charity for the year ended 28 February 2025 which are set out on pages 6 to 11. ## **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 (as amended). The charity trustees consider that the audit requirements 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 examiner's statement** My examination is 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 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 examiner's statement** 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: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 - of the 2006 Accounts Regulations (as amended); and ● to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) 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. Member of the Institute of Chartered Accountants of Scotland (ICAS) Kilmacolm 16 March 2025 Page 5 ## **West Renfrewshire Young Farmers' Club Receipts and Payments Account for the year ended 28 February 2025** **----- Start of picture text -----**
Receipts Note 2025 2024
Membership 2025 2024 2025 rate 2024 rate
Senior 24 28 £ 45.00 £ 45.00 1,080.00 1,260.00
Junior + Student 17 14 £ 35.00 £ 35.00 595.00 490.00
New 9 7 £ 25.00 £ 25.00 225.00 175.00
Full - £ 56.00 £ 56.00 - -
50 49 1,900.00 1,925.00
Donations - Income - 455.89
Competition Receipts 1 1,744.55 1,141.29
Gross Trading Receipts 2 27,450.00 37,064.48
Other receipts 3 83.00 442.18
31,177.55 41,028.84
Payments
Affiliation Fees 3,436.00 3,120.00
Donations - St Vincent's 6,743.00 -
Competition Expenses 1 1,434.52 2,521.01
Gross Trading Payments 2 22,325.98 26,459.05
Other Expenditure 3 - 450.00
Club Event Costs 4 146.00 581.50
Administration Costs 5 853.16 1,773.46
34,938.66 34,905.02
(Deficit)/Surplus for the year (3,761.11) 6,123.82
**----- End of picture text -----**
Page 6 ## **West Renfrewshire Young Farmers' Club Notes to the accounts for the year ended 28 February 2025** ## **1) Competitions** |Bale art
Bowling
Crazy Golf
Handicrafts
Mock Auction + Valuation
Quiz Night
Root, Seed & Produce Show
SAYFC Competitions Fees
Sports Night
Stockjudging - Beef
Talent Spot - 2024
Tractor Driving & Valuation|**Income**
**Expendiure**
**Total**
-
(100.95)
**(100.95)**
253.00
(231.15)
**21.85**
-
-
**-**
-
-
**-**
364.58
(65.04)
**299.54**
549.73
(125.83)
**423.90**
-
(133.55)
**(133.55)**
-
(395.50)
**(395.50)**
-
(13.00)
**(13.00)**
487.24
(14.50)
**472.74**
-
(320.00)
**(320.00)**
90.00
(35.00)
**55.00**
**1,744.55**
**(1,434.52)**
**310.03**|**2024**
0
(49.16)
(182.50)
(125.24)
-
223.67
-
(611.20)
-
351.06
(772.68)
10.00
**(1,156.05)**| |---|---|---| Page 7 ## **West Renfrewshire Young Farmers' Club Notes to the accounts for the year ended 28 February 2025** ## **2) Receipts and Payments** |Awards Night
Beith's Concert
Bingo Night
Bus Hire
Callander concert
Christmas Dance - 2024
Club Merchandise
Coffee Morning
Concert 2024
Concert 2024 - Cast Dinner
Concert 2024 - DVDs
Concert 2025
Concert 2025 - Adverts
Concert 2025 - Dance
Concert 2025 - DVD's
Day Outing - Farm Tour
Dinner Dance - 2024
Dinner Dance - 80th
Field Day - 80th auction
Field Day - Income and expenses
Fitness Class
Go karting
Kids Xmas party
Laser Tag
Local Shows - Houston
Local Shows - Kilbarchan
Local Shows - Kilmacolm
Local Shows - Neilston
Pantomime Outing
Rugby
Treasure Hunt & Dance
West T-spot dance
WRYFC Hockey Tournament|**Income**
**Expendiure**
**Total**
63.83
(430.00)
**(366.17)**
-
-
**-**
3,415.70
(2,134.26)
**1,281.44**
-
-
**-**
290.00
(600.00)
**(310.00)**
3,934.82
(1,172.95)
**2,761.87**
845.63
(788.40)
**57.23**
-
(60.00)
**(60.00)**
6.40
(2,803.50)
**(2,797.10)**
-
-
**-**
113.00
-
**113.00**
6,385.86
(5,757.91)
**627.95**
1,655.00
(380.00)
**1,275.00**
1,896.90
(1,174.30)
**722.60**
81.00
(417.00)
**(336.00)**
-
-
**-**
4,096.19
(3,588.55)
**507.64**
-
(73.00)
**(73.00)**
1,600.00
-
**1,600.00**
-
(73.00)
**(73.00)**
-
-
**-**
385.00
(395.52)
**(10.52)**
130.00
(55.75)
**74.25**
247.00
(246.81)
**0.19**
275.41
-
**275.41**
229.50
(70.36)
**159.14**
173.50
-
**173.50**
165.00
-
**165.00**
333.00
(468.50)
**(135.50)**
-
-
**-**
1,127.26
(1,627.92)
**(500.66)**
-
-
**-**
-
(8.25)
**(8.25)**
27,450.00
(22,325.98)
**5,124.02**|**2024**
(100.00)
(90.00)
(118.48)
(40.00)
-
4,905.03
(141.84)
342.91
-
(395.00)
(145.00)
2,243.54
890.00
(2,100.73)
(392.00)
(120.00)
1,216.29
(48.01)
4,035.00
982.49
32.50
-
-
-
287.51
249.34
252.06
208.81
(540.80)
(173.00)
(888.86)
30.00
-
10,381.76| |---|---|---| Page 8 ## **West Renfrewshire Young Farmers' Club Notes to the accounts for the year ended 28 February 2025** ## **3) Other Receipts & Expenses** |Bank Interest
Donations - Members
Ellen Kerr Grants
Bar Income - C&C
**4) Club Event Costs**
Hall Lets
Sports Lets
**5) Administration Costs**
Club Supplies
Gratuities - Auditor / Secretary
Secretaries Expenses
Storage|**Income**
**Expendiure**
**Total**
33.00
-
**33.00**
-
-
**-**
50.00
-
**50.00**
-
-
**-**
83.00
-
**83.00**
**Income**
**Expendiure**
**Total**
-
(146.00)
**(146.00)**
-
-
**-**
-
(146.00)
**(146.00)**
**Income**
**Expendiure**
**Total**
-
(239.35)
**(239.35)**
-
-
**-**
-
(88.23)
**(88.23)**
35.60
(561.18)
**(525.58)**
35.60
(888.76)
**(853.16)**|**2024**
14.00
(450.00)
-
428.18
(7.82)
**2024**
(581.50)
-
(581.50)
**2024**
(401.00)
(100.00)
(306.46)
(966.00)
(1,773.46)| |---|---|---| Page 9 IN'est Renfrewshire Young Trarmcrs, C.'lub Balance Sheet as at 28 February 2025 Assets 202.$ 2n24 Bank" of Scodand - Currcnt A/c Virgm Moncy - SaNings A/c Cath in Hand 14.766 7,226 172 12.090 7.113 6.722 22.164 25.925 Represented by? (IKning Gcncral Funds Surplus / (Dcficit) for the Year 25,925 (3,761) 19.801 6,124 Closin2 General Funds 22.1fv1 2_5.925 All funds are unrestric*d. Approied b! the Club Committec and signcd on its bchalf: l)age l U ## **West Renfrewshire Young Farmers' Club Notes to the Statement of Balances as at 28 February 2025** |**a) STOCK**
Bar Stock
Club soft shell jackets
Club Beanie Hats
**b) ESTIMATE OF LIABILITIES**
Secretary, Treasurer and Auditor gratuity
Due to Calum's Cabin (from prior years)
St Vincent's Hospice Donation|**2025**
450
-
-
**450**
-
207
-
**207**|**2024**
750
600
200
1,550
200
207
6,743
7,150| |---|---|---| Page 11