2025-09-30-accounts

APPENDIX 1

OSC r

	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start		date		Period end date
	Day	Month	Year		Day	Month	Year
From	01	10	2024	To	30	09	2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Other names charity is known by Registered charity number Charity’s principal address	WESTSIDE FOOTBALL & RECREATIONAL CLUB	WESTSIDE FOOTBALL & RECREATIONAL CLUB
	SC020600
	PARKVIEW
	LOWER SHADER
	ISLE OF LEWIS
	SCOTLAND	PostcodeHS2 0RH

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	John N Macleod	Chairman
	Donnie Macdonald	Treasurer
	Nicola MacDonald	Secretary
	Dan MacPhail	Assistant Secretary
	Iain Gillies	Club Representative
	Colin Macrae	Assistant Club Rep
	Murdo MacDonald
	Angela MacKinnon
	Scott Graham

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APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year
Structure, governance and management
Type of governing document Trustee recruitment and appointment
	The club, which is a recognised charity in Scotland, is operated under the terms of the constitution.
	The management of the charity is the responsibility of the office bearers and committee members who are elected under the terms of the constitution.
Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	To provide, or assist in the provision of, recreation and leisure time facilities. The objects of the club shall be to promote the benefit of the inhabitants of the Westside area and its environs without distinction of sex or of political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education, further the health of the said inhabitants and to provide a meeting place and other facilities in the interests of social welfare, leisure, recreation and education so that the conditions of life of the inhabitants can be improved and to establish or secure the establishment of a meeting place and to provide in the upkeep and management or to co-operate with the relevant local authority in the maintenance of and management of such a meeting place for activities promoted by the association and its constituted bodies in furtherance of the above objects.
	The objects are principally delivered through the operation of football teams at all levels of the Lewis & Harris senior and junior leagues.

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APPENDIX 1

Achievements and performance	Achievements and performance
Summary of the main achievements of the charity during the financial period
	The 2025 season was reasonably successful for Westside as the club won one trophy; the Eilean An Fhraoich Cup. Westside finished 2nd in the Lewis & Harris league, only one point behind the winners, Back FC.
Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	The general fund represents the unrestricted funds of the charity. Restricted Funds relate to grant income from a community lottery with funding distributed to community groups within our geographical area.
	A deficit of £2,420 was recorded in the year on unrestricted funds, largely attributable to travel costs for participation in various cup competitions and higher than expected pitch hire costs for the development club. This does not cause a significant concern and was covered from reserves, including the previous year’s unrestricted surplus of £6,183.

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APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) DONNIE MACDONALD Position (e.g. Chair) TREASURER Date 20/01/2026

4

	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter charity name below WESTSIDE FOOTBALL & RECREATIONAL CLUB	Enter SC No. below SC020600
	Receipts and payments accounts
			Period sta			rt date			Period e			nd date
	For the period		Day	Month			Year	to	Day	Mon		th	Year
	from		01	10			2024 Year		30	09			2025
Section A Statement of receipts and Unrestricted			payments Restricted									Total funds			Total funds last
funds to nearest £ A1 Receipts			funds to nearest £			endowment to nearest £			endowment to nearest £			current period to nearest £ 3,839 - 20,537 11,729 4,035 213 - 5,889 - 46,242			period to nearest £
Donations	3,839											3,839			4,250
Legacies												-			-
Grants	12,950		7,587									20,537			7,547
Receipts from fundraising activities	11,729											11,729			11,587
Gross trading receipts	4,035											4,035			4,575
land and buildings	213											213			176
Rents from land & buildings												-			-
activities	5,889											5,889			2,730
												-			-
**A1 Sub total **	38,655		7,587			-			-			46,242			30,865
investment sales
Proceeds from sale of fixed assets												-
Proceeds from sale of investments												-
**A2 Sub total **	-		-			-			-			-			-
Total receipts 38,655 A3 Payments
	38,655		7,587			-			-			46,242			30,865
Expenses for fundraising activities												-			-
Gross trading payments	540											540			926
Investment management costs												-			-
Payments relating directly to charitable activities	40,392											40,392			16,097
Grants and donations	-		5,557									5,557			7,487
Governance costs:												-			-
Audit / independent examination	100											100			100
Preparation of annual accounts												-			-
Legal costs												-			-
Other	43											43			12
												-			-
A3 Sub total	41,075		5,557			-			-			46,632			24,622
investment movements
Purchases of fixed assets												-
Purchase of investments												-
A4 Sub total - Total payments 41,075 Net receipts / (payments) ( 2,420) A5 Transfers to / (from) funds	-		-			-			-			-			-
															24,622
															6,243
												-
Surplus / (deficit) for year
	( 2,420)		2,030			-			-			( 390)			6,243

WESTSIDE FOOTBALL & RECREATIONAL CLUB	WESTSIDE FOOTBALL & RECREATIONAL CLUB	WESTSIDE FOOTBALL & RECREATIONAL CLUB	WESTSIDE FOOTBALL & RECREATIONAL CLUB	WESTSIDE FOOTBALL & RECREATIONAL CLUB			SC020600	SC020600
Section B Statement of balances
Categories	Details		Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
B1 Cash funds	Cash and bank balances at start of year		17,383	2,127			19,510	13,267
	Surplus / (deficit) shown on receipts and payments account		( 2,420)	2,030			( 390)	6,243
							-	-
							-	-
			14,963	4,157	-	-	19,120	19,510
	(Agree balances with receipts and payments account(s)) Details		-	-	-	-	-	-
							Market valuation to nearest £	Last year to nearest £
					Fund to which	asset belongs
B2 Investments
						Total	-	-
	Details					Cost (if available) to nearest £	Current value (if available) to nearest £	Last year to nearest £
				Fund to which	asset belongs
B3 Other assets	Playing Field			Unres	tricted	134,350	13,435	18,809
	Changing Rooms Building			Unres	tricted	140,000	68,250	71,750
					Total	274,350	81,685	90,559
	Details						Amount due to nearest £	Last year to nearest £
					Fund to which liability relates
B4 Liabilities
					Total		-	-
	Details						Amount due to nearest £	Last year to nearest £
					Fund to which liability relates
B5 Contingent liabilities
Signed by one or two trustees on behalf of all the trustees					Total		-	-
								Date of approval
	Signature				Print Name
					DONNIE MACDONALD			20/01/2026

APPENDIX 3 OSCR Independent examinef s report on the accounts Report to the Ctrty r•rre trusteeslmembers of VESTSIDE F(Y)Ta4LL & RECREATIONAL CLUB Registered charfty SC021)61)0 number ,' On tho accounts of the . charity for the period Pe￿j sl8rt date PerKMJ eThJ date Year 10 to 2S s￿ out on pages 1 to 6 Re$￿Ctive The t￿￿ee$ ire re$￿th forlhe weparatMM ofthe 8cD)unts in accordance responsibil￿e5 of wtth ihe of the Chariiies and Trustee InNt5tmenl (Scotland) 2005 Ad and the trnstees and examiner Chaiilies Accounts (Scotland) RwJulatK)ns 2(th las aMeThI￿. The charity trustees JnsKJerth the a￿lit requirement of RegukI￿n 1011) (d) ofthe Aceounls Regulations does nol aFfy.11 is my resp)nsi￿"1rtY lo examine the 8Ctounts as required u￿ler section 44(1) (¢> of the Ad and to state whether particular matters come lo my attention. Basis of Indep￿ My examination is ca￿le(l out ￿ ac£orfance with Regulation 11 of the Accounts examiners slatement ReguL4lKJns. An eXaffllnat￿n Incl￿ a remv ofthe accounting re￿rdS kept tsy the charity 8nd a cOmpa￿n oflhe accounts presented wrfh those records. It also includes o)nsNJefalion of any unusual iterrs ordisck)sures in the accounts and seeks e¥lanat￿nS from the If￿$teeS concemir¥J any suth matters. The wowjures undertaken do not w0v￿le all the e￿ence th woubj be r￿Uired in an audii and. ￿nSeQuentty, I do nol eywess an 8￿j11 oFnJn on the ¥ie4V g￿n by the ￿toUnts. Independent examinees In the course of my examnialKJn. no matter has coff lo my attention {oth8FI which gives reasonable c4use to beth￿ in any material ￿sFe(l the rwuirements: to keep accountKKJ rec#)rds ￿ ae£orfanf wilh se(#ion 44(1) (a) ofthe 2LWJ5 Act and ReguLat￿n 4 ofthe 2(bJ8 Accounts ReguL9t￿n$, a￿1 lo wepare accounts Wh￿ accort wh the ac￿untI￿j iecords a￿1 compty with RegUlat￿n 9 of the 2(th Accounts Regulat￿nS have not been met. or to whKh. in my 0￿￿n. attenlK)n shoubj te drawn li onjerto enable a proper rstandwbj f the accounts lo be reached. Signer: Nam: NICOLA Relevant pmlessi¢)nal qualification{s) or body FELLOW OF THE ASS¢XIATION OF CIIARTERED CERTIFIED ACCOUNTANTS {rf any): ARSON Address: 5 NEW PARK CALLANISH ISLE OF LEWIS HS2 9DZ pjw. ' OSCR ¥il ￿tyr￿d