``` 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 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`4`| |**`Independent Examiner's Report`**||`5`|| |**`Statement of Financial Activities`**||`6`|| |**`Balance Sheet`**||`7`|| |**`Notes to the Financial Statements`**|`8`|`to`|`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 ```