Company regislr*ion number SC342235 IS¢otlandl CharTty registration number SC039922 (Scotland DUNDEE UNITED COMMUNITY TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 DUNDEE UNITED COMMUNITY TRUST LEGAL AND ADMINISTRATIVE INFORMATION Trustees David K. Dorward. MBE. DL lan Grant Gavin Muir Moira Hughes Colin Clement Kevin Keenan Linda McDonald Ruari Davidg)n Charlty number Iscotlandl SC039922 Company numbor SC342235 Reglst•red offic• clo Dundee Uniled Footb811 Club Tannadic* Park T8nnadi¢e Street Dundee D03 7JW Ind•pand•nt èxamln•r Findlays Audit Limited 11 Dudhope Terrace Dunde& D03 6TS 8•nk•r8 CAF 88nk Limite 25 Kings Hill Avenue W¢si Malling Kent ME194JQ Sollcltors Thomtons Law LLP Whilehall House 33 Yeaman Shore Dundee D0148J DUNDEE UNITED COMMUNITY TRUST CONTENTS Page Trustees. report St8t8m8nt of trustees. responwbilit Independènt èx8minèls ￿port Statament of financial aetivitiès Balanc6 shèat Notes to the financial statements 9.22 DUNDEE UNITED COMMUNITY TRUST TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30APRIL 2026 Thè trustees present their annual report and finan(ial statemènts lor Ihe yèar ermled 30April 2026. The finanual statements have been p￿pared in accordance wih the accounting poliaes set out in note 1 to the financial slalements and comply wlh the trust's artides. the Charities and Trustee Investment (Scotlandl Act 2005. the Charities Accounts (Scotlandl Regulabons 2(K)6 las amended) and 'Accounting and Reporting by Charities.. Statement of Recommended practi￿ applicable to charits'es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Igffgctivg 1 January 20191. ObJèetlv•s and aetbvbtl•s Our vision is to be the most innovative and impactful football community twst linked to a professional football club, recognisgd a5 8 key player in sport and community development kxally and a strong example of best pra¢tice iri sport for ¢hange. Our mission Is to improve thè livès of peoplè in DutvJe& and lh& surrounding areas, and we achieve this by delivering a range of activities across our key pillarn.. Sport for Al Lifelong Learning Healthy Lifestyles Aehlov•m•nt8 and p•rfomian¢• The Charity took significan¢ steps forward in Ihe progression of sustainability plans through building its unreslricled reserves. The Charity Sector conlinues to lace several long-¢em challenges. with the p￿SSU￿$ on the grant fundin9 landscape of particular nole, bul the Charity can be very proud of it5 progre$5 Wlthin the year under review both in temis ol suslain8￿'llty and impact f(w wr bengficiarig$', some of whorn 8re among tho most vulnerablè in th8 City. Jamie Kirk conts'nues to lead the development and oversight of c*Jr charitable aciivities and celebrated 10 years of serviTr lo the Cornmunity Trust within Ihe year. We welcomed Lewis Madean into Ihe organisation to lake on the role ol Head of Communily Football. and he has settled in very well - laying fimi foundabons for future growth in Ihis irnportanl area. Lisa Croll continues to lead our community projects and fundraising activities in her role of Head of Community Engagement and has overseen the sustained delivery of our Extra fime init18tive in schools, which received a funding commitrneni 012 years within year under revi8w. Lisa has also lead on th8 development of our nèw Meeting Cèntres projoct for lho￿ living wth d&m•nts"a - a truly •xciting naxt phasa in dementia services for the City an¢J one we are very proud to be involved in. During the year the Charity began exploring an exciling new partnership opwrtunty wilh Dundee Unrted Football Club, and together the organisalions have pledged lo create a dedica¢ed community hub space at Tannadi Park. This development will be game-changing fw the Charity and for the people we supporl in the local community. Demand lor many of our sèmces increased substants.ally through Ihe yèar. ncM)e mor6 so than our annual Festiva Friends programme which supported 500 indNiduals and families during the Christmas period. Demand for this support now increases year on year, which unfortunalely underfines the need lor this work. and we are committed lo meeting the needs ol the communily gling lorward. We revilalised our education programme, sponding lo the evolving needs of the schools in Ihe Cily. and a￿ really proud ol our achievernents he￿. One example of impact in this 8rea. is that ¢he support we have offered one young person in primary 7 is being ext8nd8d and picked up by their High School,. DUCT p18wng a wtal in supporting this k8y tr8nSltion Period for thi5 pupil. One of tnany 8xampl85 of th8 depth of Impact we hav8 achieved as a Trust. DUNDEE UNITED COMMUNITY TRUST TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 We are in the process of renewing our strategic plan, and this trustees report wll be the final one of our most recent plan. We are truly excited by what the future holds lor our Charity as we continue to meet the needs of those who need our help the most. One key posl-report development will be the expansion of our Senior Leadership Tearn with the apwntment ol a new Head of IndUS￿n and Education- designed to drive significant growth in disability sport and educaty'on provision in the City. Wg bg ple8sed with 8 posthe year and how we have met our tharitable objectives. I'd like to extend sin¢erg thanks to our Board ol Trustee5, to our staff tearn and to partnèrs, funders and partiapants. It's a tèam effort, and everyone's conlributson makes a huge diffe¥ence. Flnanclal r•vl•w The financial results of tho Charity are strt out in Ihe fin8ntyal statements. Unresthcted lunds held 8t 30 April 2026 arnoLJnled to £82,101 12025 - t22,8741. Rèstricted funds hèld at 30 April 2026 amounted to £174,23012025 - £160,008). R•8•rves pollcy The reserves policy ol ihe charity is to hc4d around 3 months of the annual budgeted unrestricted expenditure. These reserves are needed in the event ol unexpected costs or reduced income. Unrestricted spend for 3 months amount5 to £32.95912025 - £62,506). At the year end. the chanty's unrestricied reserves exceed5 this figure and therefore 15 compli8nl with the reserves policy. Rl8k Faetor8 Thè trusteès hav6 assèssèd th6 major nsks to which thè trust is èxposed, and are satisfied that systams arè in place lo mitigate exposure to the major risks. Structur•, gov•man¢• and manag•mont DLJnde8 Unitèd Community Trusl 15 re9151ered 0$ g ¢haritsblg c¥)mpany limitod by guarant99 and was sèt up by Mèmorandum olAssociation. The trustees. who are also the directors for the purpose ol company law, and who served during the year and up lo the date of signature ol the finanaal slaiemenls were.. David K. Dorward, MBE, DL lan Grant Gavin Muir Moira Hughes Colin Clemenl Kevin Keenan Lind8 McDonakl Ruari Davidson Christophar Culloch {RèS￿n8n¢i81 $t¥tements lo btr re8ched. L•sloy C8mpbo11 CA Independent Examiner For and on bèhalf of FindlaysAudit Limitad 11 Dudhope Terrace Dundeè DD3 6TS Dated.. 19ALJgust 2026 DUNDEE UNITED COMMUNITY TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2026 Current flnanclal year Unrnstriet•d R•strleted fvnds funds 2026 2026 Total Ttstal 2026 2025 Not•s Ineomt from: Donations and legacies Charitable activities Other trading activities Invèstments 58.528 110.138 20.653 1.746 284.977 343.505 110,138 20,653 1,746 273,440 147,754 6,354 2,150 Total Ineom• 191.065 284.977 476,042 429,698 Ex ndlture on.. Charitable 8clivili8S 131.838 270.755 402,593 457,833 Not Incomelloxpendltur?) for th• yoarl N•t mov•m•nt In funds 59.227 14,222 73,449 128,1351 Fund balances at 1 May 2025 22.874 180.008 182,882 211,017 Fund balanc•8 at 30 Aprll 2026 82.101 174.230 256,331 182,882 The s13lemenl of financial 8clivilio8 indudtrs 811 g8in$ and10$808 r&¢oyni8ed in the ye8r. Al in¢om& and expenditure derive from continuing activiDe$. The statemènt of financial activ￿￿$ also compliès ￿th tha r8quirem&nts for an incoma and &xpènditur8 account under the Companies Act 2006. The notes on pages 9 10 22 fom part ol these financial statements. DUNDEE UNITED COMMUNITY TRUST STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2026 Prlor financlal year Unr•strleted R•$trletèd funds funds 2025 2025 Total 2025 Notes Income from: Donations and 18g8cigS Charitable activities Other trading activities Investments 103,439 147.754 6,354 2.150 170,001 273,440 147,754 6,354 2.150 Total Income 259.697 170,001 429.698 ndlture Charitable activities 250.025 207,808 457,833 N•t Incomell•xp•ndltur•l for th• y•arl N¢¢ mo¥em¥nt In fund¥ 9,672 137,8071 128,1351 Fund b8lanc8S Bt 1 May 2024 13.202 197,81 S 211,017 Fund balanc•s at 30 Aprfl 2025 22,874 160,008 182,882 The slalemenl of financial activiiies indudes all gains and losses recognised in the year. Al ino)me and expenditure derive from continuing acliwlies. Th8 $tatem&nt of financial a¢tiviti&$ 8180 complitis wlh the regul￿m￿nIS for an inwmo and &xp&ndiluro a¢￿￿nI und8r the Companiès Aet 2006. DUNDEE UNITED COMMUNITY TRUST BALANCE SHEET AS A T 30 APRIL 2026 2026 2025 Notes Currgnt a$sots Debtors Cash at bank and in hand 12 103.618 170,823 111.016 120,847 274.441 231,863 Creditors: amounts falling due within ong year 13 118.1101 148,9811 Net currenl a$¥et8 256.331 182,882 The funds of the trust Restricted incoma lund$ Unrestricted lund3 19 16 174.230 82.101 160,008 22,874 256,331 182,882 The notes on pages 9 to 22 form part ol these ffinancial slalements. The company is enb'lled to the exemption frryn Ihe audit requiremenl contsined in section 477 of Ihe Comp8nies Act 2006, lor Ihe year ended 30 April 2026. The dire¢tor$ 8¢knovAgdgg thglr responsibilities for ¢omF4wng with th¥ r￿Ul￿Ments of the Compani¥s Act 2006 with rèspèct to aecounlin9 r•ccv¢Js an¢J th8 preparation of ffinanual statemènts. The members have not required the company to obtain an audit of its financial statements lor the year in question in accordance with sedon 476. These financial statements have been prepared in accordance wilh the provis￿n$ applicable to companies subject lo the small companies regime. The fin8n¢ial 5t8tgments wertr apprO￿d by th& trust80s on 19August 2026 Davi DolWI.?rd (Ali? I'.J. 2U26 01 55..00 AKDTI David K. Dorward, MBE, DL Truste8 Company registration number SC342235 (Scotlandl DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30APRIL 2026 Aeeaunting poliei•s Charlty Informatlon Dundee United Community Trust is a private company limited by guarantee incorporated in ScoU8nd. Thg r89ister8d office is cjo Dund88 Unit8d Ftx)Iball Club. Tannadice Park, Tanrhadir£ Str88t, Dund8e, DD3 7JW. 1.1 Accounting conventlon The financi81 statements have been prepared in acc(￿dance Ihe Irusfs arbcles. the Charities and Trustee Inve5trnenl Iscodandl Act 2005, the Charities Accounts IS¢otlandl Regulations 200618s amended), FRS 102 'Th8 Financial Reporting Standard applicabl8 in Ihe UK and Republic of Ireland. I'FRS 102,1 and th8 Charities SORP "Accouniing and Reportjng by Chanlies". Staiement ol Recommended Pracliee applicable to charities preparing their accounts in accor¢Jance with the Financial Reporting Standard applicable in the UK and Republic of Ireknd IFRS 1021" leffeclive 1 January 20191. The trust is a Public Benefit Entity as defined by FRS 102. The trust has taken advantsge of the provisions in the SORP lor chanbes nol io prepare a Stslernent of Cash Flows. The financial slalemenls are prepared in sterling, which is the fvnctional ¢urren¢y of the trust. Monètary amounts in thesè finanual statemènts ale foun¢Jed lo Ihe nearest £. The financial statements have been Pfepared under lh& hisiorical c#)st c1)nVent￿n. The princApal accounts'ng policies adopted are set ou¢ below. 1.2 Golng conc•m At the lime ol approving tha financial ststèments. the tnJste&s hava a r•asonabla expectation that th8 trust has adequate resources to contsnue in operational exislence for Ihe foreseeable future. Thus the trustees continue to adopt the going cnncern basis ol aC￿)untIng in preparing the financial statements. 1.3 Charltabl• lunds un￿stricted funds are available lor use at Ihe disc¥etion of Ihe Injsiees in lurtherance of their charitable objectiv￿. Designated funds are unreslricied funds vthich have been set aside by the Trustees for a specific purpose. Resldcted funds are subject to speufic conditions by donors ￿ grantors as to how they may ba used. Tho purposes and uses of the restricted funds are sel oul in Ihe notes to the finanaal ststements. Transfars ara madè from unr*strict6d funds to r*strid￿ funds to comwnsatè fulty all r8strict6d funds whieh would otherwise in deficit at the accounb"ThJ date. 1.4 Incomg Income is recognised when the trust is legally entilled lo it after any perfomance ￿nditionS have been rnet. the arnounts can be measured reliably. and il is probat4e Ihat income will be received. Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation. unless perf0mlan￿ ￿nditionS wuire deferral ol the amounl. Income tax recoverable in relation to donats'ons received under Gift or deeds of covenanl is reo)gnised al the time ol the donation. On ￿teIpt, donated professional services and donated faulities a￿ recognised on the basis of the value of the gift to the charity which is the amounl the charity would have been willing lo pay to obtain serVi￿S or facilities of equivalent economic benefrt on the open Ma￿e1.. a ￿rreSpOnding amount is then reo)gnised in expenditure in the perilxl of receipt. DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 Accountlng pollcles Icontlnuedl Grants 8re included in the Ststement of Finanry81 ACts￿be$ on a receivaNe b8sis. The b818nc8 of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where incorne is received in advance of enb"Uernent ol receipt, its recognition is deferred and Included In creditors as deferred income. Where enbuement occurs before income is received, the income is accrued. 1.5 Exp8nditu Expenditure is recognised Or￿ there is a legal or conslruclive obligalion to Iransfer economic benefit to a third party, it is probable that a transfer of e￿nOMiC benefits will be required in seitlernent and the amount of the obligation can be measured reliably. Expenditure is clas5ffied by activity. The wsts of each activity arg m8de up ol th8 total ol dir8Ct costs and shared cx)sts, including 5UPPOrt costs involved in und8rtaking each activity. Direct costs artributable lo a single activity are allocated directly to that activity. Shared costs whieh contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned befv/een those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of tsme spent. and depreciation charges allocaled on the portion ol the asset's use. Expenditure on charitable acliwlies is incuryed ￿ directly undgrtaklng lh& acllvlllg$ which furthgr tha Company's objectives, as well as any assoaated support costs. All 0X￿n￿lture is inclusiv& ol Irre￿verab19 VAT. 1.6 Tanglble fl¥ed assets The cost ol any tangible assets below £1.(￿7 are expensed in the St2tement of Financial Activitses in year in which the costs are incurred. 1.7 C#•h and ea8h •qul¥ahnt8 Cash and cash equivalents include cash in hand. deposits held at call wth banks, olher shorl-temi liquid inve5trnents with original maturi¢￿5 of Ihree rnonlhs or less. 1.8 Flnan¢l41 In¥trurngnts The trust has elected lo apply Ihe provisions of Seclion 11 'Basic Financjal Insinjments, and Sectlon 12 '0ther Financial Instrumenls Issues. of FRS 102 to all of its financi81 insiruments. Financial instruments are recognised in Ihe Iru$f$ balar￿e Sheet when Iho Iru$l bery)mg8 party lo the contractual provisions ol the instwum8nt. Financial assets and liabilities are offsel, with the net amounts p￿sented in the financial statements, when there is a legally enforceab￿ right to set off the reo)gnised amounts and there is an intention to settle on a net basis or lo realise the asset and settle the liabilily simurtaneousty. B4sl¢ fIna￿l¥l Jssels Basic finanual assets, which indude debtors and cash and bank balances, are initially measured at transaction pri￿ including transaction cosls and a￿ subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a finanang transaclion. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Finanaal assets classified as re￿Nable within one year are not amortised. 10- DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 Accountlng pollcles Icontlnuedl Basic financial liatslitieg Basic financial liabilities. including creditors and bank loans a￿ initially reo)gnised at transaction price unless the arrangement constitutes a financing trar￿ction. where the debt instrument is measured at the present value ol the future payments discounted 8t a markel rate of interest. Financial liabilities classified as payable within one year are nol amortised. D$bt instrumènts 8r8 subséquéntly at 8mortisÈd u)st. using thè 8ff8ctivè int8r8St r8t8 method. Trade creditors are obligations to pay lor goods or services that have been acquired in the ordinary course of operations Irom suppliers. Amounts payable are dassrfied as current liabilities if payment is due within one year or less. 11 not, they are presented as non-current liabilits'es. Trade creditors are recognised initially at transaction pric4 and subsequently measured at amorts'sed C4)St using the ellective intwesl method. Dvrn¢ognltlon of flnan¢lal Ilabllltles Financial liabilities are derecognised when the tnjst's contraciual 0￿jgationS 6wre or are discharged or cancelled. 1.9 Employoe b•n•flt8 The cost ol any unused holiday entittem&nt is r•cognised in the period in which Ihe employee's servicas are received. Terrnination benefits are recogni5ed immediately as an expense when the trust is demonstrably cornmitted to lerninale the em￿0yrnent of an employee or ¢0 provide terrnin8tion benefit5. 1.10 R•llr•m*nt b•n•fits Payrnents lo defined contribution retirement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng eStImat￿ and ludgem•n¢s In the application of th8 trust's ac¢ounling policies, the trustees a￿ reqUI￿d to make judgements, estimates 8nd assurnptions about thè earrying amounl of assèts and liabilitiès that arè not r68dily apparanl from other soureès. The astimat8s and associalad assumptM)ns are bas8d on histoncal axpananc8 and othar factors that are considered to be relevant. Actual results may ¢Jiffer from these estimates. The estimates and underlying assumpljons are reviewed on an ongoiThJ basis. Revisions to accounts'ng estimales are recognised in Ihe period in which the estimale is revised where Ihe revision affects only that period. or in the peri￿1 of ihe revisK)n and Ivlure perKxYs where Ihe revision affects both current and futu periods. Critical judgèm•nts Allocation of wages Wages are allocated across projects t¥)th on a direct basis and a percentage basis. Where salaries are funded. the allocation of wages is direct. For employees involved in several projects, the CEO allocates salaries on 8 percentage basis. Valuation of gift5 in kind Donated services and facilities are recognised in both income and expense. at the equivalent value the Charity would expect to pay on an open market. Esbmates are assessed for ￿aSonab111ty and cornpared with open market rates. 11 DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 Crbtlcal accountlng estlmates and judgements Icontlnuedl All¢xation of ¥upport ¢o$ts The￿ are some costs incurred which are not direcljy related lo the charitable project but are deemed general support costs for the njnning ol the organisation. The Chanty have deemed that a percentsge ol the CEO'S salary should be cx)nsidered a suppNt cost. This applicalion is consistent with prior years. Oeslgnated funds Designated lunds are unrestricted fun¢Js which have been sel aside by the trustees for an essential spend or future purpose. The Iruslees have estimated futu￿ outgoings for one specific purpose.. the value of which has been derived from underlying source documents where available and calculated appropriately based on informatyon held at the year end. Donotlons and legaclg¥ Unrèstrlet•d R•strlet•d funds funds g•n•ral 2026 Total Unwtn"et¢d funds gan&ral 2025 Restrictèd fvnds Total 2026 2026 2025 2025 Donations and gifts Grant5 58.983 1,545 $6,983 286,522 92.805 10.634 92,805 180,635 284,977 170,001 58.528 284,977 343,505 103,439 170,001 273,440 Grants recelvabl• for ore actlvltleg Scottish Football Association ISFAI Sh8red Care ScoU8nd Rank Fwndati'on SPLF Trust Northwood Charitable Trust R S MacDonald Dundee City Cwncil NHS Tayside Meeting Centres Scotland Other 163,512 16,803 163.512 16,803 175 4,575 44,565 19,865 28,200 14,872 45,065 19,865 28,200 15,772 175 3,675 29.300 12,000 16,81JO 15,911 12,000 16.800 15.911 15,000 24,436 15,000 24,436 20,( 7.446 470 6.976 9.234 23,063 32.297 1,545 284,977 286,522 10,634 170,001 180,635 12 DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 Charltablè aetlvlti•s Total Funds Total Funds 2026 2025 Youth & Cornrnunity Dèvelopmènt 110.138 147,754 Oth•r tradlng actIvI￿•S Unrestrlcted Unrestricted nds funds 2026 2025 Fundraising events 20,653 6,354 Inv•8tm•nt$ Unr•strlct•d Unrestricted fvnd¥ funds 2026 2025 Investment incom8 1,746 2,150 13 DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 Expènditurè on eharltablè aetivitlès 2026 2025 Dlreet eosts Staff costs Fees, charges and commission Projects and events Advertising, literature & brochures Refereg costs Kits. equipment & physio Venue hire Travelling oirice costs and t$l$phon& Insurance Utlities Training costs Repairs & cleaning Sundries Grant claw back 249.769 5,524 47.625 371 279,911 5,591 46.908 2,684 850 9,675 19,278 3,509 16,315 1.788 25,124 1,114 16,888 2,471 3,879 14,233 17,536 3,068 12,644 3,039 1,214 2.012 13,042 1,996 2,220 375,093 435,985 Share of support and gov•manc• costs Is•• not• 81 Support Govemance 11,475 16,025 10,965 10,883 402,593 457,833 Analysls by fund Unrestricted funds Restricted lun¢J$ 131,838 270,755 250,025 207,808 402,S93 457,833 Support ¢o¥ts allo¢ated to actlvllles 2026 2025 Staff costs Govemance wsis 11,475 16.025 10,965 10,883 27.500 21,848 14- DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 Support costs allocated to actl¥ltles Icontlnuedl 2026 2025 Governance costs comprlse: Legal and professional Payroll Independent Examination 7.188 2,427 6,410 2.076 2,317 6,490 16.025 10,883 Trust••s None of the trus¢ees lor any persons connectsd with them) received any remuneralion or expen58s from the trust during the year. 10 Employ¢•$ Th8 avèrage monthly numbèr ol em[40￿S during tha yèar wa$.. 2026 Numb•r 2025 Numb•r 27 32 Employm•nt c¢yats 2026 2025 Wagès and s818riès Social security costs Othar pansion eosts 248,705 9,041 3,498 276,212 10.752 3,912 261,244 290,876 Redundancy and t&rmin8tion payments totalling £ty) werg made in Ihtr retK)rting period. No 8mploy86 récèivèd mmunèr8tion 8mounting to th8n £60.000 in èithèr yèai. There were no employees whose annual remuneration was r(bNe than £60,IX>O. Remuneratlon of key management personnel The retnuneration of key Tnanagernent personnel was 85 follows.. 2026 2025 Aggr8gat8 r8mun8ration 53,225 49,872 15 DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 11 Taxatlon The charity is exempt from taxalion on its activrties because all its income is applied for charitable purposes. 12 Oebtors 2026 2025 Amounts falling due wlthln one year: Trade debtors Other debtors Prepayments and accrued income 22.116 900 88,000 18.658 84.000 103,618 111,016 13 Credhovs: amounts fallin9 du? wlthln one year 2026 2025 No D$l$rr$d in¢om¢ Trade creditors Othèr crèditors Accruals 14 29,300 12,108 7,509 725 9.876 7,573 18,110 48,981 14 O•ferr•d Incom• 2026 2025 Other delerred income 29,300 Last year. the charity received hyo grants which relate to acts'vitses and expenditu￿ for the financial year ending 31 March 2026.These amounts were recojnised as incorne in the Statement of Financial Activities during the curreni financial year, in line with the related eX￿r￿ll1vre and delivery of services. D8lerr8d incom$ is included in thé finana81 stat8m8nts as follows.. 2026 2025 Deferred income is included wthin= Current liabilities 29,300 Movements in the year.. Deferred income a¢ 1 May 2025 Released from previous periods 29.300 129,3001 29,300 Deferred income a130 April 2026 29,300 16 DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 15 R•￿rèmbnt bèn•fit seh•m•$ 2026 2025 0•fIn￿ eontrfbutlon seh•m•s Charge to profit or loss in respect of defined C(￿lributIOn schemes 3.498 3,912 The tmst operates a defined conlribJlion pènsion schemè fN all qualifyng èmployèès. Thè assets of the scheme are held separately from those ol the trust in an independenuy administered fund. Contributions totalling £72512025- £nill were payable to ihe fund at the balance sheet date and are included in creditors. 16 Unrestrlcted funds Th8 unrÈstricted funds of thè charity (XXnPriSé thè un8xp￿déd b8lancès of donations 8nd 9r8nts whi¢h are not subject io speafic conditions by donots and grantors as to how thèy may bè used. These include designaled funds which hava sèl asidè out of Unraslrict￿ funds by th& truslèas for sp•cific purposas. At 1 May 2025 Incomlng r•sourc•s Resources •xpended Tran8f•rs At 30 Aprll 2026 Staff redundancy reserve Gener81 fund8 8.826 14.048 15901 1131.2481 5,105 15,1051 13,341 68,760 191,065 22.874 191,065 1131.8381 82,101 Prevlous year: At 1 May 2024 Incomlng rn¥oUr￿￿ Resource8 •xpended Transfers At 30 Aprll 2025 Lochee Sports and Community Hub Staff redundancy reserve General funds 2.042 9,468 1.692 12.0421 16421 2,684 8,826 14,048 259,697 1250,0251 13,202 259,697 1250,0251 22,874 Staff redundancy reserve Designated for potential costs relating to slaff redundanaes. Lochee Sports and Community Hub Designated originally to cover capital commitment costs relats.ng to the purchase of wrtacabins on the assignation ol the lease at Lochee Sp)rt & Community Hub however due to other security costs required this has been reassigned to cover the security costs in Ihe year. The Portacabin costs were also waived last year. 17 DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 17 Analysls of n•t ass•ts bètwM•n funds Unr¢s¢ri¢ted funds 2026 R•Jtri¢ted funds 2026 Totsl 2026 At 30 April 2026= Current assetsllliabililiesl 82.101 174.230 256,331 82.101 174.230 256.331 Unrg$lrlcted funds 2025 R•5trl¢tgd funds 2025 Total 2025 At 30 Aprll 2025: Current assetsllliabililiesl 22.874 160,008 182,882 22,874 160,008 182,882 18 Oporatjng l•as• eommltm•nts L•s8•• At Ihe reporting end date the Irusl had outslanding comrnilments for ftjture minimum lease payments under ntsn-conce118ble opor81ing b88e$. whi¢h f811 88 fdlows.. 2026 2025 Within one year Between two and five years In ovgr five years 1,000 4,000 87,000 92,000 18 lo Iooooco )0000 000- rrioo ¢0 tyi I l!- ovco oroooo o wie) CFJ ¢71 ¢X) (* O Sllt 00￿￿00 ¢7) 111- 9111 VOOL Oor * t7i ¢fi ry ¢y ry 0 (* aj o* LL > CFJffl LL W) ¢D LD O (L I (n (fo) (f o)IDz o S z (rjci L) Z OZ a £E > u) u> ¢0￿ u IXLL Q)LL tr*￿ QLL ¢OU &LL UW 00 U LD ￿ C JLL S(rJ ZL) ZLL OC DUNDEE UNITED COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2026 20 R•latèd party transaetlons Transaetlons wlth r•lat•d partlès During the year the twst entered into the follo*ing tranwtions related parties.. Name of related party: Dundee Unlted Football Club Nature of relationship.. Common asswated wntr Nature of transaction.. DUCT rÈe&iv&d don8tions in thè fomi of officè spaeè, rÈeognised at markèt valuè of £6,60012025- £6,600) in the financial statements. In 2022, DUCT paid in lieu ol a 25 year access agreement lor use of the new upgraded pitch and facilities al Gussie Pa(k. which commenced in May 2022. This amunted to £100,000 as an upfront rental payment. This payment has been Spread over the temi ol the lease. DUCT received £1,00012025- £nill relating lo ftJndr8i5ing inoyne. DUCT paid £10212025- £2,816) lor kits and strips. DUCT paid £2.72312025- £8,161> lo purchase tickels for distribution into th& community. Name of relat•d party: Rank Foundatlon Nature of relationship. 1 Common director (David Dorwardl Nature of transaction.. During the year. DUCT received grant ftJndirvJ from the Rank Foundation of t17512025 £2e,2001 to fund the salary costs of an inttrmship. Namè of rèlatèd party.. L•lsuf• & Cultur• Dundeè Nature ol relationship.. 1 common trustee (David Domardl Nature of transaction.. During the year. DUCT paid £10,67312025. £nill lor fadlity hire. Name of related party: NHS Tayslde Charltable Trust Nature of relationship. 1 common trustee (David Dorwardl Nalufy of tr8ns8dion'. Ouring the year, OUCT re¢trive(I grant in¢omtr of £15,91112025- £nill. 22- U0009_Dundee United Community Trust Accounts for signing 300426 Final Audit Report 202fA)8-19 Created.. 202&08-19 By.. $18y fAmpbell I18818y.C8mpb811 ndlay4*.co.ukl Status.. SwJn6d Transaction ID.. C￿CHBcA￿B￿AbjI￿O2Fv¢lIoGaThg99AFthGH6A4dE1 "U0009_Dundee United Community Trust Accounts for signing 3 00426" History Document created by lesley campbell Ilesley.campbell@findlay-ca.co.ukl 20￿08-19- 8..03..15 AM GMT Document emailed to David Dorward Idaviddorward@holmail.co.uk} for signature 202&08-19- 8..03..20 AM GMT Email viewed by David Dorward Idaviddorward@holmail.co.uk) 202&0&19- 2..26..53 PM GMT Do¢umenl e-signed by David Dorward {daviddoMard@hotmail.w.ukl Signaluw Date.. 202M8.19. 3..55."00 PM GMT. fme SThJrc*". sew- Swwaiwe Appearance Sebc1ed.. DKAW P+ Document emailed lo lesley campbell 1lesley.campbell@ffindlayryca.co.ukl for signature 202&0&19- 3..SS..02 PM GMT Email viewed by lesley campbell Ilesley.campbell@rindlay-ca.co.uk) 202&08-19- 3..55'.57 PM GMT Document e-signed by lesley campbell {lesley.campbell@findlay