REGISTERED CHARITY NUMBER: SC032761
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
FOR
BACK FOOTBALL AND RECREATION CLUB
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
BACK FOOTBALL AND RECREATION CLUB
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
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Report of the Trustees |
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to |
4 |
Independent Examiner's Report |
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5 |
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Statement of Financial Activities |
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6 |
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Balance Sheet |
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7 |
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Notes to the Financial Statements |
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16 |
BACK FOOTBALL AND RECREATION CLUB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31August2023. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
TheobjectivesofthecharityaretopromotethebenefitoftheinhabitantsofBackintheIsleofLewisanditsenvirons by
associatingthelocalstatutoryauthorities,voluntaryorganisationsandinhabitantsinacommoneffortto advance
educationandtoprovidefacilities,orassistintheprovisionsoffacilities,intheinterestofsocialwelfarefor recreation
and other leisure-time occupation so that their conditions of life may be improved.
Significant activities
Thecharitycontinueditsworktoimprovethefacilitiesatthecentre,andprovideextensiveopportunitiesfor the
community to participate in activities which improve health, wellbeing and inclusion.
Volunteers
Thecontributionofvolunteers(includingtrustees,membersandindividualsfromthecommunity)hasbeen, and
continues to be, of immense benefit to the charity.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Duringtheyear,thecharitycontinuedtomanagethesportsandcommunityfacilitiesatUpperColl,Back,Isleof Lewis
anddeliveronitsconstitutionaims,coordinatingandundertakingeducational,recreationalandleisureactivities. This
includedthemanagementofthecommunitycentre,allweatherpitch,golfdrivingrangeandnewgym, generating
income from the hire and use of the facilities.
During 2022/23, the charity:-
-commencedworkonthebuildingimprovementsprojectutilisingfundingreceivedfromCrownEstateFunding in
2021/22.
-receivedadditionalfundingfromScottishGovernment-InvestinginCommunitiesFundtomitigatetheimpactof the
COVID-19 pandemic by developing new activities and supporting the clubs volunteers.
- received funding from Communities Mental Health and Wellbeing Fund for Loch a Tuath Adults' Chat & Cuppa Group.
- received funding from Localgiving/Magic Little Grant towards a Community Art Group.
Internal and external factors
Thecharityispartiallydependentuponthecontinuingsupportofpublicfundingagenciestoassistwiththe ongoing
delivery of the aims and objectives of the organisation.
Page 1
BACK FOOTBALL AND RECREATION CLUB
FOR THE YEAR ENDED 31 AUGUST 2023
REPORT OF THE TRUSTEES
FINANCIAL REVIEW
Financial position
Duringtheyear,thecharity'sexpenditureexceededincomeresultinginnetexpenditureof£112,969fortheperiod (2022
-netexpenditureof£71,181).Followingtransfersbetweenfundsof£299,thisrepresentsadecreaseof£11,128 in
unrestrictedfundsandadecreaseof£101,841inrestrictedfunds.Asaresult,unrestrictedfundshasdecreased to
£46,116(2022-£57,244)andrestrictedfundshasdecreasedto£298,446(2022-£400,287).Totalfundsof £344,562
were held at year-end (2022 - £457,531).
Thetrusteesconsiderthatthelevelofunrestrictedreservesheldatyear-endwillbesufficienttoenablethecharity to
continuetoundertakealltheplannedactivitiesfortheforthcomingyear,howeverwithincreasingexpenditureit is
essential to look at further income streams to cover the basic running costs.
Thedecreaseinrestrictedfundsrelatesmainlytothedepreciationchargefortheyearchargedtorestrictedfunds in
respectofthecommunitycentre,allweatherpitch,golfdrivingrange,equipmentandfittings,lesscapitalgrants received
duringtheyear.TheBuildingsfundrepresentsthefundsraisedtoassistwiththebuildingofthesportsand community
facilitiesandthepurchaseofequipmentandfittingsandareutilisedtofundthefuturedepreciationofthe capital
expenditure.
Principal funding sources
Thecharityisdependentongrants,admissions,membershipsandfundraisingtofunditsoperationalcosts.Fulldetails of
the charity's principal funding sources are included in the notes to the financial statements.
Investment policy and objectives
Thecharity'sreservesaremaintainedinbankaccountsasthecurrentlevelofreservesarerequiredtomeet the
Association's short-term operational requirements.
Reserves policy
Thegeneralfundrepresentstheunrestrictedfundsfrompastoperatingresults.Italsorepresentsthefreereservesof the
charity.
Themanagementcommitteeoperatesasystemofgeneralfundstocoverthecorerunningcostsofthecentre and
restrictedfundstocoverthecostsassociatedwithparticularactivitiesorprojects,forexampletheactivitieswhich are
funded by grants.
Intermsofthegeneralfundwereceiveincomeintheformoffacilityhirecharges(hallhire,AWPhire,roomhire, etc.),
whichwemaketoallofourusergroups,alongwithone-offfeesforfamilyparties,communitymeetingsetc.Some hires
bring in a regular, guaranteed income for the community centre.
Themanagementcommitteeisresponsibleforallaspectsofthedaytodayrunningcostsofthecentrewhich includes
staffcosts,heating,lighting,waterrates,repairs,cleaning,insurance,securityalarm,tradewaste,telephone, broadband
services etc.
Itwasagreedthatthecommitteewouldhold6monthsoperatingcostsinreserve.Baseduponcurrentlevels of
expenditure,£41,000wouldbeheldinreserve.Theunrestrictedfreereservesheldat31August2023isinlinewith this
target. Funds are also raised for specific projects as required.
Thecommitteeacknowledgedthatthisamountmaybehigherthanrecommendedreservelevelswhichtendtobeset at
3-4monthsoperatingcosts.Thereasonforthehigheramounttobeheldinreservewasthat90%ofourgeneral fund
incomecomesfromhiresfromasmallnumberofexternalclubs,andifanyoftheseexternalclubsleftthe community
centreourannualincomewouldreducesignificantly.Holdingareserveof6monthsoperatingcostswouldgive the
committeethetimeitwouldneedtofindsuitablereplacementbookingsoralternativeusesforthevacatedpartsof the
building.
FUTURE PLANS
Thecharity'smainobjectivesfortheforthcomingyearincludetheongoingmanagement,maintenanceand development
of the sports and community facilities.
Page 2
BACK FOOTBALL AND RECREATION CLUB
FOR THE YEAR ENDED 31 AUGUST 2023
REPORT OF THE TRUSTEES
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Theclubisanunincorporatedassociationandisoperatedunderthetermsofitsconstitution.TheAssociation was
recognised as a charity in Scotland with effect from 26 April 2004.
Recruitment and appointment of new trustees
ThemanagementoftheAssociationistheresponsibilityoftheManagementCommitteewhoareelectedunderthe terms
oftheconstitutionattheAnnualGeneralMeetingwhichisheldinOctober/Novembereachyear.The Management
CommitteecomprisestheChairman,Vice-Chairman,Secretary,Treasurerandelevenothermembers.Theoffice bearers
areelectedbytheManagementCommitteefromamongitsnumberandthesemembersformtheexecutive committee.
Committeemembersnormallyholdofficeforthreeyearsbutareeligibleforre-election.TheManagementCommittee may
alsoco-optuptofiveadditionalmembers.Co-optedmembersmustretireattheAnnualGeneralMeetingfollowing their
co-option.
The Association's committee members are also charity trustees for the purposes of charity law.
Organisational structure
TheManagementCommitteemanagetheaffairsofthecharitythroughregularcommitteemeetings.Theoffice bearers
andcommitteemembersareheavilyinvolvedinthedaytodayoperationsofthecharity.ThecharityemploysaSport and
Community Project Coordinator who assists in the implementation of decisions from the Management Committee.
Induction and training of new trustees
The charity undertakes training for trustees to ensure awareness and understanding of:
-
the responsibilities of trustees;
-
the organisational structure of the charity;
-
the financial position of the charity; and
-
the future plans and objectives of the charity.
Wider network
The charity has established links with other organisations to foster the aims and objectives of the organisation.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC032761
Principal address
Community Centre
Upper Coll
Isle of Lewis
HS2 0LS
Page 3
BACK FOOTBALL AND RECREATION CLUB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
Trustees
Independent Examiner
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
Bankers
Royal Bank of Scotland
17 North Beach Street
Stornoway
Isle of Lewis
HS1 2XH
Approved by order of the board of trustees on 9 October 2025 and signed on its behalf by:
- Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BACK FOOTBALL AND RECREATION CLUB
I report on the accounts for the year ended 31 August 2023 set out on pages six to sixteen.
Respective responsibilities of trustees and examiner
Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsofthe Charities
andTrusteeInvestment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended). The
charity'strusteesconsiderthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoes not
apply.ItismyresponsibilitytoexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostate whether
particular matters have come to my attention.
Basis of the independent examiner's report
MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations 2006.
Anexaminationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonofthe accounts
presentedwiththoserecords.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts, and
seekingexplanationsfromyouastrusteesconcerninganysuchmatters.Theproceduresundertakendonotprovide all
theevidencethatwouldberequiredinanaudit,andconsequentlyIdonotexpressanauditopinionontheviewgiven by
the accounts.
Independent examiner's statement
In connection with 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; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 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.
The Institute of Chartered Accountants in England and Wales
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
14 October 2025
Page 5
BACK FOOTBALL AND RECREATION CLUB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023
Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
10,458
-
Charitable activities
5
Sports and community facilities
44,096
17,440
Investment income
4
195
-
Total
54,749
17,440
EXPENDITURE ON
Charitable activities
6
Sports and community facilities
65,578
119,580
NET INCOME/(EXPENDITURE)
(10,829)
(102,140)
Transfers between funds
15
(299)
299
Net movement in funds
(11,128)
(101,841)
RECONCILIATION OF FUNDS
Total funds brought forward
57,244
400,287
TOTAL FUNDS CARRIED FORWARD
46,116
298,446 |
31.8.23
Total
funds
£
10,458
61,536
195
72,189
185,158
(112,969)
-
(112,969)
457,531
344,562 |
31.8.22
Total
funds
£
296
107,672
9
107,977
179,158
(71,181)
-
(71,181)
528,712
457,531 |
|
|
|
The notes form part of these financial statements
Page 6
BACK FOOTBALL AND RECREATION CLUB
BALANCE SHEET
31 AUGUST 2023
Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
-
245,743
CURRENT ASSETS
Debtors
13
15,279
-
Cash at bank and in hand
36,249
52,703
51,528
52,703
CREDITORS
Amounts falling due within one year
14
(5,412)
-
NET CURRENT ASSETS
46,116
52,703
TOTAL ASSETS LESS CURRENT LIABILITIES
46,116
298,446
NET ASSETS
46,116
298,446
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS |
31.8.23
Total
funds
£
245,743
15,279
88,952
104,231
(5,412)
98,819
344,562
344,562
46,116
298,446
344,562 |
31.8.22
Total
funds
£
348,237
9,854
107,211
117,065
(7,771)
109,294
457,531
457,531
57,244
400,287
457,531 |
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon9October2025and were
signed on its behalf by:
- Trustee
The notes form part of these financial statements
Page 7
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
1. STATUTORY INFORMATION
BackFootballandRecreationClubisanunincorporatedcharityregisteredinScotland.Thecharity's registered
number and principal address can be found in the Report of the Trustees.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities
andTrusteeInvestment(Scotland)Act2005.Thefinancialstatementshavebeenpreparedunderthe historical
cost convention.
Thefinancialstatementsarepreparedinsterlingwhichisthefunctionalcurrencyofthecharity,andamounts are
rounded to the nearest £.
Going concern
TheactivitiesofthecharityhavebeenaffectedbytheimpactoftheCOVID-19pandemicandthetrustees have
assessed the charity's ability to continue as a going concern.
Themanagementteamhavepreparedprojectionswhichreflectthefinancialimpactofthecoronaviruscrisis on
thecharity.Thetrusteeshavereviewedtheprojectionsand,basedonthisreview,haveareasonable expectation
thatthecharityhasadequateresourcestocontinueinoperationforaperiodofatleast12monthsfrom the
approvalofthefinancialstatements.Thecharitythereforecontinuestoadoptthegoingconcernbasis in
preparing its financial statements.
Financial reporting standard 102 - reduced disclosure exemptions
Thecharityhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancialstatements, as
permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
the requirements of Section 7 Statement of Cash Flows.
Critical accounting judgements and key sources of estimation uncertainty
Intheapplicationofthecharity'saccountingpolicies,thetrusteesarerequiredtomakejudgements, estimates
and assumptions that affect the amounts reported for assets, liabilities, income and expenditure.
Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandotherfactorsthat are
considered to be relevant. Actual results may differ from these estimates.
Theestimatesandassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimates are
recognised in the period in which the estimate is revised and in future periods should it affect future periods.
Theestimatesandassumptionswhichcarryahigherdegreeofriskofcausingamaterialadjustmentto the
carrying amount of assets and liabilities are as follows:
Useful economic lives of tangible fixed assets
Theannualdepreciationchargefortangiblefixedassetsissensitivetochangesintheestimateduseful economic
livesandresidualvaluesoftheassets.Theyareamendedwhennecessarytoreflectcurrentestimates, future
investment,economicutilisationandthephysicalconditionoftheassets.Seenote12fordetailsofthevalues of
tangible fixed assets.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothe income,
thereissufficientcertaintyofreceiptandsoitisprobablethattheincomewillbereceived,andtheamount of
income receivable can be measured reliably.
continued...
Page 8
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
2. ACCOUNTING POLICIES - continued
Income
Grantsgeneratedtosupporttheobjectsofthecharityandwithoutfurtherspecifiedpurposearetakento the
StatementofFinancialActivitiesinthatperiod.Grantsreceivedwhicharerelatedtocapitalexpenditureorare for
aspecifiedpurposearetransferredtoRestrictedFundsandareutilisedtofundthefuturedepreciationof the
related capital expenditure or fund the costs relating to the specified purpose.
Incomefromgovernmentandothergrantsarerecognisedatfairvaluewhenthecharityhasentitlementafter any
performanceconditionshavebeenmet,itisprobablethattheincomewillbereceivedandtheamountcan be
measured reliably. If entitlement is not met then these amounts are deferred.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.ExpenditureincludesanyVATwhichcannotbefullyrecovered,andisreportedaspartof the
expenditure to which it relates.
Charitable activities
Charitableexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryofitsobjectsandactivities. It
includesbothcoststhatcanbeallocateddirectlytosuchactivitiesandthosecostsofanindirectnature necessary
to support them.
Governance costs
Governancecostsincludethosecostsassociatedwithmeetingtheconstitutionalandstatutoryrequirements of
the charity and include accountancy fees and costs linked to the strategic management of the charity.
Allocation and apportionment of costs
AllcostsareallocatedbetweentheexpenditurecategoriesoftheStatementofFinancialActivitiesona basis
designedtoreflecttheuseoftheresource.Costsrelatingtoaparticularactivityareallocateddirectly,others are
apportioned on an appropriate basis e.g. estimated usage.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Buildings |
- 4% on cost |
All weather pitch |
- 10% on cost |
Golf driving range |
- 4% on cost |
Wind power equipment |
- 4% on cost |
Fixtures and fittings |
- 20% on cost and 10% on cost |
Sports equipment |
- 20% on cost |
Tangiblefixedassetsarestatedatcostlessaccumulateddepreciation.Thecostsofminoradditionsor those
costing below £100 are not capitalised.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 9
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
2. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors and creditors receivable / payable within one year
Debtorsandcreditorswithnostatedinterestrateandreceivableorpayablewithinoneyeararerecorded at
transaction price. Any losses arising from impairment are recognised in expenditure.
3. DONATIONS AND LEGACIES
Donations
Sponsorship
INVESTMENT INCOME
Bank account interest
All investment income arises from assets held within the UK.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Fundraising
Sports and community facilities
Centre/Club Admissions
Sports and community facilities
Gym memberships
Sports and community facilities
Grants
Sports and community facilities
Employment Allowance
Sports and community facilities
Other Income
Sports and community facilities
Grants received, included in the above, are as follows:
Comhairle nan Eilean Siar - Crown Estate Funding
Comhairle nan Eilean Siar - Hospitality and Leisure
Outer Hebrides Leader - Rural Communities Testing Change Fund
Lewis and Harris Sports Council
Pentland Road Wind Farm Voluntary Giving Fund
Localgiving - Magic Little Grant
Lewis & Harris Football Association
Scottish Government - Investing in Communities Fund
Scottish Football Partnership Trust
Communities Mental Health and Wellbeing Fund |
|
31.8.23
£
1,298
9,160
10,458
31.8.23
£
195
31.8.23
£
3,395
31,705
4,978
17,440
2,233
1,785
61,536
31.8.23
£
-
-
-
-
-
500
-
13,140
-
3,800
17,440 |
31.8.22
£
296
-
296
31.8.22
£
9
31.8.22
£
1,450
32,651
8,360
63,013
1,740
458 |
31.8.22
£
296
-
296
31.8.22
£
9
31.8.22
£
1,450
32,651
8,360
63,013
1,740
458 |
|
|
|
107,672 |
|
|
|
|
31.8.22
£
40,000
3,150
3,628
100
2,500
-
100
10,975
2,560
-
63,013 |
|
|
|
|
|
63,013 |
4.
5. INCOME FROM CHARITABLE ACTIVITIES
continued...
Page 10
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
6. CHARITABLE ACTIVITIES COSTS
Sports and community facilities
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Centre running costs
Office expenses
Football teams expenses/ coaching
Golf driving range expenses
Motor expenses
Projects and events
Repairs and maintenance
Legal and professional fees
Donations and presentations
Sundry expenses
Depreciation
Interest payable and similar charges
SUPPORT COSTS
Sports and community facilities
Support costs, included in the above, are as follows:
Accountancy fees |
Direct
Costs (see
note 7)
£
184,180 |
Support
costs (see
note 8)
£
978
31.8.23
£
34,733
24,739
431
7,262
1,297
1,073
817
5,388
2,158
867
1,296
103,394
725
184,180
31.8.23
Sports
and
community
facilities
£
978 |
Totals
£
185,158
31.8.22
£
31,650
26,000
1,284
3,453
2,621
1,464
1,796
1,107
-
143
2,325
105,593
944
178,380
Governance
costs
£
978
31.8.22
Total
activities
£
778 |
|
|
|
|
7. DIRECT COSTS OF CHARITABLE ACTIVITIES
8. SUPPORT COSTS
9. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2023norfortheyear ended
31 August 2022.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31August2023norfortheyear ended
31 August 2022.
continued...
Page 11
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
10. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Sports and community facilities |
31.8.23
31.8.22
£
£
30,864
28,501
2,233
1,740
1,636
1,409
34,733
31,650
31.8.23
31.8.22
2
2 |
|
|
No employees received emoluments in excess of £60,000.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
296
Charitable activities
Sports and community facilities
48,009
Investment income
9
Total
48,314
EXPENDITURE ON
Charitable activities
Sports and community facilities
46,621
NET INCOME/(EXPENDITURE)
1,693
Transfers between funds
(227)
Net movement in funds
1,466
RECONCILIATION OF FUNDS
Total funds brought forward
55,778
TOTAL FUNDS CARRIED FORWARD
57,244 |
Restricted
funds
£
-
59,663
-
59,663
132,537
(72,874)
227
(72,647)
472,934
400,287 |
Total
funds
£
296
107,672
9
107,977
179,158
(71,181)
-
(71,181)
528,712
457,531 |
|
|
|
continued...
Page 12
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023
12. TANGIBLE FIXED ASSETS
All
weather
Buildings
pitch
£
£
COST
At 1 September 2022
200,000
943,882
Additions
-
-
At 31 August 2023
200,000
943,882
DEPRECIATION
At 1 September 2022
96,000
784,320
Charge for year
8,000
82,388
At 31 August 2023
104,000
866,708
NET BOOK VALUE
At 31 August 2023
96,000
77,174
At 31 August 2022
104,000
159,562
Fixtures
and
Motor
fittings
vehicles
£
£
COST
At 1 September 2022
86,940
28,720
Additions
299
-
At 31 August 2023
87,239
28,720
DEPRECIATION
At 1 September 2022
84,957
10,321
Charge for year
603
4,600
At 31 August 2023
85,560
14,921
NET BOOK VALUE
At 31 August 2023
1,679
13,799
At 31 August 2022
1,983
18,399
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments |
Golf
Wind
driving
power
range
equipment
£
£
54,460
53,185
-
-
54,460
53,185
25,904
25,298
2,178
2,128
28,082
27,426
26,378
25,759
28,556
27,887
Sports
equipment
Totals
£
£
22,085
1,389,272
600
899
22,685
1,390,171
14,235
1,041,035
3,496
103,393
17,731
1,144,428
4,954
245,743
7,850
348,237
31.8.23
31.8.22
£
£
9,590
3,995
459
459
-
471
5,230
4,929
15,279
9,854 |
|
|
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
continued...
Page 13
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
31.8.23 |
31.8.22 |
|
£ |
£ |
Trade creditors |
2,128 |
5,735 |
Taxation and social security |
991 |
- |
Other creditors |
2,293 |
2,036 |
|
5,412 |
7,771 |
15. MOVEMENT IN FUNDS
MOVEMENT IN FUNDS |
|
|
|
|
Unrestricted funds
General fund
Restricted funds
Restricted fund
Buildings fund
TOTAL FUNDS |
At 1.9.22
£
57,244
75,826
324,461
400,287
457,531 |
Net
movement
in funds
£
(10,829)
(7,446)
(94,694)
(102,140)
(112,969) |
Transfers
between
funds
£
(299)
299
-
299
- |
At
31.8.23
£
46,116
68,679
229,767 |
|
|
|
|
298,446 |
|
|
|
|
344,562 |
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
Buildings fund
TOTAL FUNDS |
Incoming
resources
£
54,749
17,440
-
17,440
72,189 |
Resources
expended
£
(65,578)
(24,886)
(94,694)
(119,580)
(185,158) |
Movement
in funds
£
(10,829)
(7,446)
(94,694)
(102,140)
(112,969) |
|
|
|
|
continued...
Page 14
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Restricted fund
Buildings fund
TOTAL FUNDS |
At 1.9.21
£
55,778
53,779
419,155
472,934
528,712 |
Net
movement
in funds
£
1,693
21,820
(94,694)
(72,874)
(71,181) |
Transfers
between
funds
£
(227)
227
-
227
- |
At
31.8.22
£
57,244
75,826
324,461 |
|
|
|
|
400,287 |
|
|
|
|
457,531 |
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
Buildings fund
TOTAL FUNDS |
Incoming
resources
£
48,314
59,663
-
59,663
107,977 |
Resources
Movement
expended
in funds
£
£
(46,621)
1,693
(37,843)
21,820
(94,694)
(94,694)
(132,537)
(72,874)
(179,158)
(71,181) |
Resources
Movement
expended
in funds
£
£
(46,621)
1,693
(37,843)
21,820
(94,694)
(94,694)
(132,537)
(72,874)
(179,158)
(71,181) |
|
|
|
(72,874) |
|
|
|
(71,181) |
FUNDS
General fund
Thegeneralfundrepresentsunrestrictedfundswhichthetrusteesarefreetouseinaccordancewith the
charitable objects.
Restricted fund
Thisrepresentsgrantsreceivedfrompublicfundingagenciesandtrustsforaspecifiedpurposeorinrespect of
capitalexpenditure.Thefundsareutilisedtofundcostsrelatingtothespecifiedpurposeortofundthe future
depreciation of the capital expenditure.
Buildings fund
Thisrepresentsfundsraisedfromvariousorganisationstoassistwiththeprovisionofasportsand community
facility,allweatherpitchandgolfdrivingrangeatBack,IsleofLewis.Thefundsareutilisedtofundthe future
depreciation of the capital expenditure.
Transfers between funds
Anamountof£299wastransferredfromunrestrictedfundstorestrictedfundsinrespectofthe charity's
contribution towards the cost of equipment purchased during the year.
continued...
Page 15
BACK FOOTBALL AND RECREATION CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2023.
17. PERMANENT ENDOWMENTS
The charity does not have any permanent endowments.
Page 16