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2025-05-31-accounts

REGISTERED COMPANY NUMBER: SC231799 (Scotland) REGISTERED CHARITY NUMBER: SC033136

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2025

FOR

HILLWOOD COMMUNITY TRUST

Azets Audit Services Chartered Accountant Titanium 1 King's Inch Place Renfrew Glasgow PA4 8WF

HILLWOOD COMMUNITY TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MAY 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 18
Detailed Statement of Financial Activities 19 to 20

HILLWOOD COMMUNITY TRUST

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 MAY 2025

TRUSTEES David Bannerman
Peter Bauld
Stephen Brooks
Helen Corcoran (resigned 5/9/2024)
Stephen Culbertson
Craig George Morrison (resigned 24/2/2025)
William Smith
Deborah Gallacher (appointed 30/1/2025)
Stuart Mochrie (appointed 30/1/2025)
Christopher Ambrose Moore (appointed 23/3/2025)
Mark Super (appointed 31/1/2025) (resigned 23/12/2025)
COMPANY SECRETARY Stephen Brooks
REGISTERED OFFICE c/o 143 Ravenscraig Drive
Glasgow
G53 6QB
REGISTERED COMPANY SC231799 (Scotland)
NUMBER
REGISTERED CHARITY SC033136
NUMBER
INDEPENDENT EXAMINER Azets Audit Services
Chartered Accountant
Titanium 1
King's Inch Place
Renfrew
Glasgow
PA4 8WF
BANKERS Bank of Scotland
Cowglen Road
Glasgow
G53 6EW

Page 1

HILLWOOD COMMUNITY TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MAY 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal objective of the charity is to provide community and sports facilities within the Greater Pollok area of Glasgow ("the operating area") to be used for recreation and other leisure time occupation and available to the public at large with a view to improving the quality of life of local residents and contribute towards issues of social justice.

Achievements and performance

The synthetic pitch and now the Community Hub are very popular and extremely well frequented community facility both by Hillwood Football Club and other local football teams ranging from 4 years old to adults, including both male and female teams. The charity is very encouraged by the support from both the local police and other organisations who make use of the pitch and the hub as a community facility. Good progress has been made over the last year to increase participation and involvement by the community within the Greater Pollok area with a total of 1,926 users.

Hillwood Community Trust has identified partnership working as a key strength, working with a range of local organisations and agencies to foster and build relationships working collaboratively to deliver strong outcomes within the local community of Greater Pollok.

In addition, Hillwood Community Trust delivered a successful free to access activity summer camp where all children were provided with free meals/snacks and refreshments for over 80 children in the Priesthill area with funding support from the NHS Health Improvement Team and Sanctuary Housing. The aim of the camp was to promote sport and activity with educational input from the health improvement team offering advice on nutrition.

The summer camp has also been an opportunity for the project to build rapport with the parents and the children attending the summer camp, offering guidance and signposting to any challenging circumstances they may be facing. With the current cost of living crisis, the project was able in partnership with East End Food Bank to provide parcels for families in need. The project also offered signposting to expert energy advice and employability support in the area. Lastly, it was a further opportunity to highlight the vision for the Trust and how the project can support the local community to improve their own circumstances, creating a shared vision and ownership for the project.

FINANCIAL REVIEW

Financial position

The charitable company incurred a surplus on unrestricted funds for the year of £39,377 (2024: £23,653).

The Trustees transferred £10,000 to the designated fund this year (2024: £10,000). The charitable company's unrestricted funds at 30 May 2025 amounted to £80,327 (2024: £50,950).

The balance on the charitable company's designated fund for a new 4G pitch at 30 May 2025 amounted to £60,000 (2024: £50,000).

The charitable company recorded a surplus on restricted funds of £95,140 (2024: £732,887).

The charitable company had restricted funds at 30 May 2025 of £1,165,377 (2024: £1,070,237).

The charitable company had total funds at 30 May 2025 of £1,305,704 (2024: £1,171,187).

Investment policy and objectives

The trustees have the power to invest any funds which are not immediately required for the activities of the company in such investments as may be considered appropriate, which may be held in the name of a nominee company under the instructions of the directors, and to vary and dispose of such investments.

Page 2

HILLWOOD COMMUNITY TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MAY 2025

FINANCIAL REVIEW

Reserves policy

It is the policy of the charity to try and maintain funds, not committed or invested in tangible fixed assets, at a level that equates to six months of the basic resources expended. At this level the board feel that they would have time to take the necessary action in the event of a sudden significant drop in income.

FUTURE PLANS

The Trustees continue to look at maximising the capacity of the synthetic and grass pitch facilities as this will further enhance the opportunity to work in partnership with a number of statutory and third sector organisations. In particular focusing on an increased collaborative approach with the local primary and secondary schools in the area with the aim of increasing the use of the facility.

The aim of the Trust is to build upon the success of the free to access summer camps, with the intention of the Trust to increase the capacity and introduce activity camps during the Easter and October school holidays. A key component to ensure the success of the Trust and continued ambition is partnership working. The Trust will ensure we maintain, foster and develop new relationships within the Greater Pollok area, ensuring the long-term success of the Trust as we continue to be successfully embedded in the local area.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Hillwood Community Trust is a charitable company limited by guarantee and a Scottish charity registered with the Office of the Scottish Regulator (OSCR).

The charity was incorporated on 21 May 2002 and is governed by its Memorandum and Articles of Association.

Management

The charity is controlled by the Trustees, who are also directors under company law.

Recruitment and appointment of new trustees

The minimum number of elected directors shall be 5 and the maximum number 12, unless a special resolution is passed to increase the maximum number of directors.

As set out in the Articles of Association one-third of the elected directors shall retire at each AGM.

The elected-directors may also appoint individuals of suitable skills and experience as co-opted directors. Co-opted directors may be appointed and removed at the discretion of the elected directors at any time.

No individual may become a member unless that individual has submitted a written application in the form prescribed by the directors and the directors have approved the application.

A minimum of 3 directors meet on a quarterly basis to administer the business of the charity.

Induction and training of new trustees

New directors are briefed on their legal obligations under charity and company law and are informed about the content of the Memorandum and Articles of Association, the decision making processes and recent financial performance of the charity and they also meet the other directors.

Related parties and co-operation with other organisations

Any connection between a director or senior manager and a supplier of goods or services must be disclosed to the board of directors in the same way as any other contractual relationship with a related party.

The charity works in close co-operation with Hillwood Football Club (HFC) and further information is disclosed in Note 19.

Page 3

HILLWOOD COMMUNITY TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MAY 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

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.

The directors have a risk management strategy that comprises:

Volunteers

Many volunteers/directors give up their free time to help the charity, particularly at the weekends and in the evenings. We are greatly indebted to these volunteers for their commitment and support and without these dedicated individuals the charity would not be able to carry out its fantastic work.

28.05.2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................

William Smith - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HILLWOOD COMMUNITY TRUST

I report on the accounts for the year ended 30 May 2025 set out on pages six to eighteen.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report

My examination was 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :

have not been met; or

William Vernall BA CA The Institute of Chartered Accountants of Scotland

Azets Audit Services Chartered Accountant Titanium 1 King's Inch Place Renfrew Glasgow PA4 8WF

Date: 28/5/2026

Page 5

HILLWOOD COMMUNITY TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MAY 2025

Notes
INCOME AND
ENDOWMENTS FROM
Charitable activities
4
Operation of Hillwood
Community Trust
Other trading activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Charitable activities
5
Operation of Hillwood
Community Trust
NET INCOME
Transfers between funds
17
Net movement in funds
RECONCILIATION OF
FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD
Unrestricted
fund
£
33,627
69,722
1,249
2,147
106,745
67,368
39,377
(10,000)
29,377
50,950
80,327
Designated
£
-
-
-
-
-
-
-
10,000
10,000
50,000
60,000
Restricted
funds
£
179,550
-
-
-
179,550
84,410
95,140
-
95,140
1,070,237
1,165,377
2025
Total
funds
£
213,177
69,722
1,249
2,147
286,295
151,778
134,517
-
134,517
1,171,187
1,305,704
2024
Total
funds
£
790,977
46,305
1,611
3,758
842,651
86,111
756,540
-
756,540
414,647
1,171,187

The notes form part of these financial statements

Page 6

HILLWOOD COMMUNITY TRUST

BALANCE SHEET 30 MAY 2025

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
£
1,169,339
8,116
144,014
152,130
(15,765)
136,365
1,305,704
1,305,704
140,327
1,165,377
1,305,704
2024
£
1,188,051
74,459
90,822
165,281
(182,145)
(16,864)
1,171,187
1,171,187
100,950
1,070,237
1,171,187

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 28.05.2026

............................................. William Smith - Trustee

The notes form part of these financial statements

Page 7

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MAY 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Changing facilities - 10% on cost Community Sports Facility - 4% on cost Pitch Carpet & Security Fence - 10% on cost Clubhouse Construction - 3% on cost Plant and machinery - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

continued...

Page 8

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

2.
OTHER TRADING ACTIVITIES
2025
£
Social lotteries
12,921
Sports lettings
56,801
69,722
3.
INVESTMENT INCOME
2025
£
Bank interest received
1,249
4.
INCOME FROM CHARITABLE ACTIVITIES
2025
Operation
of
Hillwood
Community
Trust
£
Glasgow City Council
24,315
Sanctuary
4,417
Scottish Football Association
75,000
The Greater Pollok Barratt CDT - General
Manager
18,882
Woodward Trust
-
Robertson Trust
-
The Clothworkers' Foundation
-
Glasgow City Council - Place Fund
-
Lottery Sport Scotland
11,353
Glasgow City Council - Area Partnership
6,720
Glasgow City Council - ENV2
-
The Greater Pollock Barratt CDT - Project
-
Scottish Football Partnership Trust
50,000
Easter fund
990
National Lottery
20,000
Care Foundation
1,500
213,177
2024
£
-
46,305
46,305
2024
£
1,611
2024
Total
activities
£
-
1,000
75,000
22,406
750
25,000
55,000
129,285
138,647
9,055
49,834
285,000
-
-
-
-
790,977

continued...

Page 9

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

5. CHARITABLE ACTIVITIES COSTS

Operation of Hillwood Community
Trust
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Football pitch maintenance
Ground rent
Water
Cleaning
Repairs & renewals
Software & IT
Advertising and marketing
Electricity costs
Insurance
Miscellaneous
Telephone
Summer camp
Depreciation
Legal and professional fees
Equipment hire
Postage & stationery
Easter sessions
Garden club
7.
SUPPORT COSTS
Human
Management
resources
£
£
Operation of Hillwood
Community Trust
2,535
38,718
Direct
Support
Costs (see
costs (see
note 6)
note 7)
£
£
101,921
49,857
2025
£
8,023
1,750
(682)
634
6,756
636
1,884
7,236
2,804
8,155
270
988
60,460
285
-
207
975
1,540
101,921
Governance
Other
costs
£
£
3,004
5,600
Totals
£
151,778
2024
£
5,646
1,750
311
389
-
372
320
8,507
1,737
457
160
1,000
33,057
810
1,963
38
-
-
56,517
Totals
£
49,857

continued...

Page 10

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

7. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |Operation| |of| |Hillwood| |Community|Total| |Trust|activities| |£|£| |Bookkeeping and payroll fees|2,204|1,703| |Interest payable and similar charges|331|91| |Trustees' remuneration etc|-|967| |Wages|38,718|23,283| |-| |Loss on fixed asset disposal|3,004| |Audit and accountancy fees|5,600|3,550| |49,857|29,594| |NET INCOME/(EXPENDITURE)| |Net income/(expenditure) is stated after charging/(crediting):| |2025|2024| |£|£| |Audit and accountancy fees|5,600|3,550| |Depreciation - owned assets|60,460|33,057| |TRUSTEES' REMUNERATION AND BENEFITS| |2025|2024| |£|£| |Trustees' salaries|-|942| |Trustees' social security|-|25| |-|967|

----- End of picture text -----

8. NET INCOME/(EXPENDITURE)

9. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 May 2025 nor for the year ended 30 May 2024.

10. STAFF COSTS

The average monthly number of employees during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |Employees|2|1|

----- End of picture text -----

No employees received emoluments in excess of £60,000.

continued...

Page 11

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Operation of Hillwood Community Trust
750
Other trading activities
46,305
Investment income
1,611
Other income
3,758
Total
52,424
EXPENDITURE ON
Charitable activities
Operation of Hillwood Community Trust
28,771
NET INCOME
23,653
Transfers between funds
(10,000)
Net movement in funds
13,653
RECONCILIATION OF FUNDS
Total funds brought forward
37,297
TOTAL FUNDS CARRIED FORWARD
50,950
12.
TANGIBLE FIXED ASSETS
COST
At 31 May 2024
Additions
Disposals
At 30 May 2025
DEPRECIATION
At 31 May 2024
Charge for year
Eliminated on disposal
At 30 May 2025
NET BOOK VALUE
At 30 May 2025
At 30 May 2024
ACTIVITIES
Designated
£
-
-
-
-
-
-
-
10,000
10,000
40,000
50,000
Changing
facilities
£
27,500
-
(27,500)
-
23,246
-
(23,246)
-
-
4,254
Restricted
funds
£
790,227
-
-
-
790,227
57,340
732,887
-
732,887
337,350
1,070,237
Community
Sports
Facility
£
390,095
-
-
390,095
130,023
16,254
-
146,277
243,818
260,072
Total
funds
£
790,977
46,305
1,611
3,758
842,651
86,111
756,540
-
756,540
414,647
1,171,187
Pitch
Carpet &
Security
Fence
£
140,530
-
-
140,530
108,597
14,053
-
122,650
17,880
31,933

continued...

Page 12

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

12. TANGIBLE FIXED ASSETS - continued

Clubhouse
Construction
£
COST
At 31 May 2024
891,792
Additions
40,664
Disposals
-
At 30 May 2025
932,456
DEPRECIATION
At 31 May 2024
-
Charge for year
28,819
Eliminated on disposal
-
At 30 May 2025
28,819
NET BOOK VALUE
At 30 May 2025
903,637
At 30 May 2024
891,792
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
Prepayments and accrued income
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
VAT
Other creditors
Accrued expenses
Plant and
machinery
£
6,722
5,338
-
12,060
6,722
1,334
-
8,056
4,004
-
2025
£
1,006
-
7,110
8,116
2025
£
165
762
3,847
72
10,919
15,765
Totals
£
1,456,639
46,002
(27,500)
1,475,141
268,588
60,460
(23,246)
305,802
1,169,339
1,188,051
2024
£
17
67,521
6,921
74,459
2024
£
176,859
25
-
-
5,261
182,145

continued...

Page 13

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years
2025
£
1,750
7,000
17,500
26,250
2024
£
1,750
7,000
19,250
28,000

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities
Unrestricted
fund
£
8,971
87,121
(15,765)
80,327
Designated
£
-
60,000
-
60,000
Restricted
funds
£
1,160,368
5,009
-
1,165,377
2025
Total
funds
£
1,169,339
152,130
(15,765)
1,305,704
2024
Total
funds
£
1,188,051
165,281
(182,145
1,171,187

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated fund
Restricted funds
Priesthill Barratt Community Development
Trust
Land Trust
Glasgow City Council - synthetic football
pitch
Sanctuary Housing Association
Glasgow City Council - changing facilities
Scottish Football Partnership Trust -
changing facilities
Glasgow Ciy Council - water connection
The Clothworkers' Foundation
Scottish Football Partnership Trust -
security fence
The Greater Pollok Barratt CDT
Scottish Football Association
Capital Project
TOTAL FUNDS
At
31/5/24
£
50,950
50,000
100,950
148,085
55,260
71,142
2,380
750
3,504
3,736
6,064
2,452
2,148
7,895
766,821
1,070,237
1,171,187
Net
movement
in funds
£
39,377
-
39,377
(14,939)
(5,655)
(7,280)
(136)
(750)
(3,504)
(383)
(1,500)
(414)
(2,148)
-
131,849
95,140
134,517
Transfers
between
funds
£
(10,000)
10,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
At
30/5/25
£
80,327
60,000
140,327
133,146
49,605
63,862
2,244
-
-
3,353
4,564
2,038
-
7,895
898,670
1,165,377
1,305,704

continued...

Page 14

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Priesthill Barratt Community Development
Trust
Land Trust
Glasgow City Council - synthetic football
pitch
Sanctuary Housing Association
Glasgow City Council - changing facilities
Scottish Football Partnership Trust -
changing facilities
Glasgow Ciy Council - water connection
The Clothworkers' Foundation
Scottish Football Partnership Trust -
security fence
The Greater Pollok Barratt CDT
Capital Project
TOTAL FUNDS
Incoming
resources
£
106,745
-
-
-
-
-
-
-
-
-
18,882
160,668
179,550
286,295
Resources
Movement
expended
in funds
£
£
(67,368)
39,377
(14,939)
(14,939)
(5,655)
(5,655)
(7,280)
(7,280)
(136)
(136)
(750)
(750)
(3,504)
(3,504)
(383)
(383)
(1,500)
(1,500)
(414)
(414)
(21,030)
(2,148)
(28,819)
131,849
(84,410)
95,140
(151,778)
134,517

continued...

Page 15

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated fund
Restricted funds
Priesthill Barratt Community Development
Trust
Land Trust
Glasgow City Council - synthetic football
pitch
Sanctuary Housing Association
Glasgow City Council - changing facilities
Scottish Football Partnership Trust -
changing facilities
Glasgow Ciy Council - water connection
The Clothworkers' Foundation
Scottish Football Partnership Trust -
security fence
The Greater Pollok Barratt CDT
Scottish Football Association
Capital Project
TOTAL FUNDS
At
31/5/23
£
37,297
40,000
77,297
163,024
60,915
78,422
2,516
1,500
5,504
4,119
7,564
2,866
3,025
7,895
-
337,350
414,647
Net
movement
in funds
£
23,653
-
23,653
(14,939)
(5,655)
(7,280)
(136)
(750)
(2,000)
(383)
(1,500)
(414)
(877)
-
766,821
732,887
756,540
Transfers
between
At
funds
30/5/24
£
£
(10,000)
50,950
10,000
50,000
-
100,950
-
148,085
-
55,260
-
71,142
-
2,380
-
750
-
3,504
-
3,736
-
6,064
-
2,452
-
2,148
-
7,895
-
766,821
-
1,070,237
-
1,171,187

continued...

Page 16

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Priesthill Barratt Community Development
Trust
Land Trust
Glasgow City Council - synthetic football
pitch
Sanctuary Housing Association
Glasgow City Council - changing facilities
Scottish Football Partnership Trust -
changing facilities
Glasgow Ciy Council - water connection
The Clothworkers' Foundation
Scottish Football Partnership Trust -
security fence
The Greater Pollok Barratt CDT
Sanctuary
Capital Project
TOTAL FUNDS
Incoming
resources
£
52,424
-
-
-
-
-
-
-
-
-
22,406
1,000
766,821
790,227
842,651
Resources
Movement
expended
in funds
£
£
(28,771)
23,653
(14,939)
(14,939)
(5,655)
(5,655)
(7,280)
(7,280)
(136)
(136)
(750)
(750)
(2,000)
(2,000)
(383)
(383)
(1,500)
(1,500)
(414)
(414)
(23,283)
(877)
(1,000)
-
-
766,821
(57,340)
732,887
(86,111)
756,540

Unrestricted funds

General - This represents the free funds of the charity, arising out of football pitch hire, unrestricted grants and donations. These funds may be used at the directors' discretion.

Designated - This fund has been set up by the directors to provide for the cost of a new 4G carpet which it is expected will be required in about 4 years time in 2028.

Restricted funds

Provision of synthetic football pitch - The Priesthill Barratt Community Development Trust (PBCDT) donated £300,000, Land Trust donated £100,500 and Glasgow City Council donated £129,382.

Provision of goals, nets and a generator - Sanctuary Housing Association provided a grant of £3,334 for this purpose.

Provision of changing facilities - Glasgow City Council donated £7,500 for this purpose and The Scottish Football Partnership Trust donated £20,000 for this purpose.

Water Connection Costs - Glasgow City Council donated £6,800 for this purpose.

Security fence - The Clothworkers' Foundation donated £15,000 for this purpose and The Scottish Football Partnership Trust donated £5,000 for this purpose.

Development manager - The Greater Pollok Barratt Community Development Trust (CDT) have awarded a total grant of £66,996 payable over 3 years from April 2022 as a contribution towards the salary of a full-time Development Manager.

continued...

Page 17

HILLWOOD COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MAY 2025

17. MOVEMENT IN FUNDS - continued

LED Floodlights Upgrade - The Scottish Football Association awarded a grant of £28,000 for the upgrading of the floodlights.

Capital Project - Clubhouse Construction - The Clothworkers' Foundation donated £55,000 for this purpose, The Scottish Football Association awarded a grant of £75,000 for this purpose, Glasgow City Council donated £423,400 for this purpose, Glasgow City Council awarded a grant of £49,834 for this purpose, The Robertson Trust awarded a grant of £25,000 for this purpose and Lottery Sport Scotland awarded a grant of £138,647 for this purpose.

18. CAPITAL COMMITMENTS

CAPITAL COMMITMENTS
2025 2024
£ £
Contracted but not provided for in the financial statements - -

19. RELATED PARTY DISCLOSURES

The Trust works in close co-operation with Hillwood Football Club. The Trustees H Corcoran and C Morrison are also members of Hillwood Football Club.

Transactions with Hillwood Football Club

Sports lettings
Balance due by / (to) Hillwood Football Club
Total 2025
£
16,835
-
Total 2024
£
25,908
17

Hillwood Football Club receive a 20% discount on the normal rates for sports lettings to reflect their volume of usage of the facility.

The balance due by / (to) Hillwood Football Club is interest free and is payable on the normal trading terms for sports lettings.

The Trust and Hillwood Football Club collaborate on the completion of various grant expenditure which may be of mutual benefit.

20. ULTIMATE CONTROLLING PARTY

The charity is ultimately controlled by its Board of Directors.

Page 18