Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
REGISTERED COMPANY NUMBER: SC314208 (Scotland) REGISTERED CHARITY NUMBER: SC39604
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2025
for
Western Wildcats Hockey Club
Bell Barr & Company Chartered Accountants
2 Stewart Street Milngavie Glasgow G62 6BW
Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330 Western Wildcats Hockey Club
Contents of the Financial Statements for the Year Ended 31 July 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Western Wildcats Hockey Club
Report of the Trustees
for the Year Ended 31 July 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 31 July 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
The main objectives of the club are the provision of facilities, coaching and organisation to promote the playing of hockey in the Milngavie and Bearsden area.
ACHIEVEMENTS AND PERFORMANCE
Our Men's 1st Team won the League Title and the Grand Final Play Off, therefore will again represent Scotland in the EHL.
Our Ladies 1's again finished in the Top 6 of the Premiership and our Ladies 2's were promoted to the Championship.
Membership numbers continue to increase, particularly evident in the Ladies Section where we plan to introduce a 5th Senior Ladies Team.
We are seeking to introduce a Membership App that will improve Communications throughout our Junior and Senior Sections.
We have had a waiting list to join our Junior Section; to reduce this list we have introduced Junior Training Sessions on a Sunday Morning.
FINANCIAL REVIEW
Result for the year
The result for the year to 31 July 2025 is a surplus of £17,242 (2024: deficit £15,004). This result is stated after a depreciation charge of £4,512 (2024: £4,512) on the hockey pitch. The trustees are satisfied with the result for the year.
Reserves policy
The trustees have reviewed the reserves of the charity and are satisfied that reserves are adequate. The trustees longer term strategy is to ensure that the Club builds up sufficient reserves to replace the hockey pitch when it becomes necessary.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document and constitutes a company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The trustees form a Committee of Members from the Club. New trustees are voted onto the Committee by members at the AGM. All new trustees are selected with a view to ensuring that the Committee has an appropriate balance of relevant skills and experience.
Principal Risks and Uncertainties
The trustees review risks throughout the Club year and have assessed the major risks facing the Club. The trustees are satisfied that these risks are currently being adequately managed.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC314208 (Scotland)
Registered Charity number
SC39604
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Western Wildcats Hockey Club
Report of the Trustees for the Year Ended 31 July 2025
Registered office
Milngavie & Bearsden Sports Club Auchenhowie Road Milngavie G62 6EJ
Trustees
A Scott M E Laing (resigned 7.1.2026) Ms K Cuthbert (resigned 7.1.2026) Ms F Macmillan Ms R Smith (resigned 22.1.2025) Ms R Ward (resigned 7.1.2026) Ms L Findlay (resigned 22.1.2025) D G Rickards (resigned 22.1.2025) A W Reid Director (appointed 22.1.2025)
Company Secretary
Ms F Macmillan
Independent Examiner
Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW
Approved by order of the board of trustees on 9 June 2026 and signed on its behalf by:
A W Reid - Trustee
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Independent Examiner's Report to the Trustees of Western Wildcats Hockey Club
I report on the accounts for the year ended 31 July 2025 set out on pages four to nine.
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 :
-
(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.
Jennifer Irvine The Institute of Chartered Accountants of Scotland
Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW
10 June 2026
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Western Wildcats Hockey Club
Statement of Financial Activities for the Year Ended 31 July 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 32,453 Charitable activities Hockey club activities 134,100 Other income 858 Total 167,411 EXPENDITURE ON Charitable activities Hockey club activities 150,169 NET INCOME/(EXPENDITURE) 17,242 RECONCILIATION OF FUNDS Total funds brought forward 64,038 TOTAL FUNDS CARRIED FORWARD 81,280 |
Restricted funds £ - - - - - - - - |
31.7.25 Total funds £ 32,453 134,100 858 167,411 150,169 17,242 64,038 81,280 |
31.7.24 Total funds £ 16,273 114,038 - 130,311 145,315 (15,004) 79,042 64,038 |
|---|---|---|---|
The notes form part of these financial statements
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Western Wildcats Hockey Club
Balance Sheet
31 July 2025
| 31.7.25 | 31.7.24 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 4 | 16,249 | - | 16,249 | 21,234 | |
| CURRENT ASSETS | ||||||
| Debtors | 5 | 733 | - | 733 | 1,723 | |
| Cash at bank | 73,958 | - | 73,958 | 44,365 | ||
| CREDITORS | 74,691 | - | 74,691 | 46,088 | ||
| Amounts falling due within one year | 6 | (9,660) | - | (9,660) | (3,284) | |
| NET CURRENT ASSETS | 65,031 | - | 65,031 | 42,804 | ||
| TOTAL ASSETS LESS CURRENT | ||||||
| LIABILITIES | 81,280 | - | 81,280 | 64,038 | ||
| NET ASSETS | 81,280 | - | 81,280 | 64,038 | ||
| FUNDS | 7 | |||||
| Unrestricted funds: | ||||||
| General fund | 81,280 | 64,038 | ||||
| TOTAL FUNDS | 81,280 | 64,038 | ||||
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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 9 June 2026 and were signed on its behalf by:
A W Reid - Trustee
The notes form part of these financial statements
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330 Western Wildcats Hockey Club
Notes to the Financial Statements for the Year Ended 31 July 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 trustees have reviewed the charity's operating costs for the next twelve months, and the sources of funds available, and are satisfied that the charity is a going concern.
Income
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. Membership income is recognised in the relevant Club membership year.
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.
Property improvements - 10% on cost Computer equipment - 25% on reducing balance
Small items of capital expenditure are treated as revenue expenditure when purchased. Single items costing less than £500 would not normally be capitalised.
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Cash at bank
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.
continued...
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Western Wildcats Hockey Club
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
1. ACCOUNTING POLICIES - continued
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.7.25 | 31.7.24 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 4,985 | 5,142 |
| Other operating leases | 15,290 | 15,542 |
| Deficit on disposal of fixed assets | - | 900 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
4. TANGIBLE FIXED ASSETS
| Property improvements £ COST At 1 August 2024 and 31 July 2025 479,748 DEPRECIATION At 1 August 2024 460,404 Charge for year 4,513 At 31 July 2025 464,917 NET BOOK VALUE At 31 July 2025 14,831 At 31 July 2024 19,344 |
Computer equipment £ 4,844 2,954 472 3,426 1,418 1,890 |
Totals £ 484,592 463,358 4,985 468,343 16,249 21,234 |
|---|---|---|
continued...
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Western Wildcats Hockey Club
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
| 5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 7. MOVEMENT IN FUNDS At 1.8.24 £ Unrestricted funds General fund 64,038 TOTAL FUNDS 64,038 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 167,411 TOTAL FUNDS 167,411 Comparatives for movement in funds At 1.8.23 £ Unrestricted funds General fund 79,042 TOTAL FUNDS 79,042 |
31.7.25 31.7.24 £ £ 733 1,723 31.7.25 31.7.24 £ £ 9,660 3,284 Net movement At in funds 31.7.25 £ £ 17,242 81,280 17,242 81,280 Resources Movement expended in funds £ £ (150,169) 17,242 (150,169) 17,242 Net movement At in funds 31.7.24 £ £ (15,004) 64,038 (15,004) 64,038 |
|---|---|
continued...
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330 Western Wildcats Hockey Club
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Scottish Hockey Physio Scottish Hockey Active Schools TOTAL FUNDS |
Incoming resources £ 128,811 500 1,000 1,500 130,311 |
Resources Movement expended in funds £ £ (143,815) (15,004) (500) - (1,000) - (1,500) - (145,315) (15,004) |
|---|---|---|
8. RELATED PARTY DISCLOSURES
During the year the charity paid £150 (2024: £150) to A Scott (trustee) for website maintenance services.
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Docusign Envelope ID: 95AB1870-192C-8064-813D-48BCAA2BF330
Western Wildcats Hockey Club
Detailed Statement of Financial Activities for the Year Ended 31 July 2025
| Detailed Statement of Financial Activities for the Year Ended 31 July 2025 |
||
|---|---|---|
| 31.7.25 | 31.7.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 5,053 | 8,213 |
| Sponsorship | 27,400 | 8,060 |
| Charitable activities | 32,453 | 16,273 |
| Summer and Easter camps | 24,308 | 26,048 |
| Pitch lets | 6,992 | 6,224 |
| Membership subscriptions | 67,284 | 59,075 |
| Club events and trips | 35,516 | 22,691 |
| Other income | 134,100 | 114,038 |
| Miscellaneous income | 858 | - |
| Total incoming resources | 167,411 | 130,311 |
| EXPENDITURE | ||
| Charitable activities | ||
| Rent | 15,290 | 15,542 |
| Utility costs | 5,421 | 8,087 |
| Advertising and website | 699 | 1,474 |
| Sundries | 74 | 53 |
| Property repairs and maintenance | 9,266 | 6,584 |
| Coaching | 25,040 | 31,123 |
| Subscriptions | 990 | 940 |
| Hockey kit and equipment | 13,399 | 16,110 |
| Competition fees | 8,115 | 16,375 |
| Club event and function costs | 64,784 | 39,478 |
| Other playing costs | 900 | 2,331 |
| Depreciation of property improvements | 4,512 | 4,512 |
| Depreciation of computer equip ment | 473 | 630 |
| Support costs | 148,963 | 143,239 |
| Management | ||
| Loss on sale of tangible fixed assets | - | 900 |
| Governance costs | ||
| Accountancy fees | 1,206 | 1,176 |
| Total resources expended | 150,169 | 145,315 |
| Net income/(expenditure) | 17,242 | (15,004) |
This page does not form part of the statutory financial statements
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