Banthead Youth Football Club Charity No. SC040946 Trustees. Report and Unaudited Accounts 30 June 2023 Barrhead Youth Football Club Contents Pages 2to4 Trustees, Annual Report Independent Exèminer's Report Statement of Financial Activities Balance Sheet Notes to the Accounts 8tolO Detailed Statement of Financial Activities Ilto12 Page I Barrhead Youth Football Club Trustees Annual Report The trustees present their report with the unaudited financial statements of the charity for the year ended 30 lune 2023. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. SC040946 Principal Office Accountants Compass Accounts 35 Norman Road London IGI 2NH Banker5 Bank of Scotland 112 Main Street Barrhead G78 IRD oBJE￿IVEs AND ACTIVlnES Our purposes. as recorded in our constitution, are to promote the benefit of the inhabitants of the aTea without distinction of sex or of political religious or other opinions by promoting general community projects of a social nature with the object of improving the conditions of life of the said inhabitants. RECRUITMENT AND APPOINTMENT OF TRUSTEES Barrhead Youth Football Club'5 trustees are appointed or reappointed by the members at our Annual General Meeting, which is held in lune each year. The Executive Committee which normally meets on a monthly basis, are the charIt￿S trustees. The Trustee's are particularly aware of their responsibilities for Health & Safety, especially for the children. In addition all oui volunleers have disclosure5 under the Protection of Vulnerable Groups IPVGI scheme. Page 2 Barrhead Youth Football Club Trustees Annual Report ACHIEVEMENTS AND PERFORMANCE Season 2022123 saw Barrhead Youth Football Club with teams from Under 6's up to Under 20's- a total of nearly 450 children, youth5 arkd adults involved in playing football. supported by over 80 coaches and helpers. The club continued with the grovrth of the Girls Section. The Astro facility continues to to be well sed with an utilisation rate averaging 85%. The trustees intend to contynue the development and expansion of the Club however we must put an extra emphasis on recruiting new coaches and volunteer5 to the club in order to facilitate more players. During the season the club membership decreased slightly however which will be a focus of the club for the coming years. This caused the monthly subscription costs to decrease to £67.337.91 however this allowed us to open available lets on our astro pitch to external booking with increased our pitch hire income. Competitive wise season 2022123 brou8ht some success for the club. 20105, 2(N)9s and 2￿7S reaching cup finals and producing I winnei. The club also saw 3 of our 2CQ7s players making the¥r debut for the Arthurlie under 20s team. The under 20s team continued the success which al¢0 >HlI-thv.:23m being invited to play profession31 team. Chesterfield FC from England, in a friendly. Finally 3 player that had played for numerous teams in the club from a young age was given the chanco"kQ jiJn pro essionally for Queens Park. This is a testament to the volurbteers that had worked wit throughout his career. Off the pitch. there was many investments and improvements made for the club. This included Veo Live, Mindshift mental health sessions and also gaining an asset transfer of a dressing rooms facility. Thi5 allowed the club to have a base which the players can call there own and allow the club to continue to come together. The club decided to spend addition31 funds on maintenance of the facilities in order to help bring them up to standard and also continue to Spend funds on kit to make the players look the best they could. These costs were down from the previous year inline with the inflated costs of the previous year. PLANS FOR FUTURE PERIODS To continue in providing youth football services and coaching. along with the provision of recreational activities. STRUCTURE. GOVERNANCE AND MANAGEMETr Barrhead Youth Football Club is 3 charitable unincorporated association and the purposes and admTnistration arrangements are set out in our constitution. The club was granted charitable status by OSCR on 20th October 2009 Statement of trustees. responsibilities in relation to the financial rtatements The charity trustees are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Page 3 Barrhead Youth Football Club Trustees Annual Report The trustees are responsible for keeping proper accounting records that disclose with reasonable acctsracy at any time the financial posltion of the charity and to enable them to ensure that the financial statements comply with the Charities and Tiustee Investment (Scotlandl Act 2005, the Charities Accounts15cotlandl Regulations 2006 las amended) and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard èpplicable in the UK and Republic of Ireland IFR51021. The trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charit 's trustees Trustee 07 March 20 Page 4 Barrhead Youth Football Club Independent Examiners Report Independent Examiner's Report to the trustees of Barrhead Youth Football Club I report on the financial statements of Barrhead Youth Football Club for the year ended 30 June 2023 which comprise the Statement of Financial Activities. the Balance Sheet and the related notes. Respective responsibilities of trustees and examiner The charity's trustees are responsibSe for the preparation of the financial statements in aceordance with the terms of the ChaTltie5 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulation 2006 las amendedl. The charity trvstees consider that an audit requirement of Regulation 10111 lal to Icl of the 21y)6 Accounts Regulations does not apply. It 15 my responsibility to examine the financial statements as required under section 4411) Icl of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a cornparison of the financial statement5 presented with those records. It also includes consideration ol any unystjal items or disclosures in the fin2ncial statements. and seeks explanations from the trvstee5 concerning any such matters. The procedures undertaken do not provide all the eiridence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the financial statements. Independent examiner's statement In connection with my examination, no matter has come to my attention.. 111 which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 4411) lal of the 2(M)S Act and Regulation 4 of the 2￿6 Accounts Regulations to prepare financial statements which accord with the accounting recor(15 and comply with Regulation 8 of the Accounts Regulations have not been met= or 121 to which. in my opinion, attention should be drawn in order to enable a Proper understanding of the accounts to be reached. Compass Accounts 35 Norman Road London IG12NH 07 March 2025 Page 5 Barrhead Youth Football Club Statement of Financial Activities for the year ended 30 June 2023 Unrestricted funds Total funds Total funds 2023 2023 2022 Notes Income and endowments from: Donations and legacies Charitable activities 83,432 6.700 83.432 6.7QK) 89,067 15,635 Total .132 90,132 104,702 Expenditure on- Charitable activities 89,094 89,094 105.173 Total 89.094 89,094 105,173 Net gains on investments Net incomellexpenditurel Transfers between funds 1,038 1.038 14711 Net incomellexpenditurel before other gains/llosses} 1,038 1,038 14711 Other gains and losses Net movement in funds 1,038 1.038 14711 Reconciliation of funds- Total funds brought forward 1,181 1,181 1,652 Total funds Carried fon¥ard 2.219 2,219 1,181 Page 6 Barrhead Youth Football Club Balance Sheet at 30 June 2023 Charity No. SC040946 Notes 2023 2022 Current assets Cash èt bank and in hand 2,219 2,219 2.219 1.181 1.181 Net current assets 1,181 Total assets less current liabilities 2.219 1.181 Net assets excluding pension a55et or liability 2,219 1,181 Total net assets 2,219 1.181 The funds ofthe charity Unrestricted funds General funds 2.219 1,181 2.219 1,181 Total funds 2,219 1,181 Approved by the trustees on 07 March 2025 And signed ru5 ee 07 March 2025 Page 7 Barrhead Youth Football Club Notes to the Accounts for the year ended 30 June 2023 l Accounting policies Basis of preparation The financial statements have been prepared in accordance with Ststement of Recommended Practi¢e= Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelarbd IFRS 1021 issued on 16 July 2014 and the Financial Reporting St3nd3rd applicable in the United Kingdom and Republic ol Ireland IFRS 1021. the Charitie5 and Trustee Investment Iscotlandl Art 2005 and the Charities Accounts1Scotlandl Regulations 20061as amended). Change in basis of accounting or to prewous accounts There has been no change to the accounting policies Ivaluation rules and method of aecountingl since last year and no thanges have been made to accounts for previous years. Fund accounting Unrestricted funcls These are available for use at the discretion of the trustees in furtheiance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation ieserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted fund5 Income Recognition of income Income is included in the Statement of Finanaal Activities ISOFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient ieliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and Voluntsry income received by way of grants. donations and gifts is included in the the SOFA when receivable and On￿ when the Charity has unconditional entitlement to the income. These are only included in income Iwith an equivalent amount in expenditurel where the benefit to the Charity is reasonab￿ quantifiable. measurable and material. The valije of any volunteer help received is not included in the accounts. legacies Donated se¥vices and facilities Volunteer help Page 8 Barrhead YoLrth Football Club Notes to the Accounts Expenditure Recognition of expenditure Expenditure is retognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income. fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activitie5 and charitable activitie5 service5 in the furtherance of its objects. including the making of grants and governance costs. These include those costs associated with meeting the constitutior*al and statutory requirements of the Charity. including any auditlindependent examination fees, costs linked to the strategic management of the Charlty, together with a share of other administration costs. Governance costs Taxation The charity is exempt from tax on its charitable attivities. Receipt of donated goods. faclllties and services All donated goods, facilities and services received are recognised wirhin incoming resources and expenditure at an estimate of the value to the charity. 2 Income from donations and legacies Unrestrirted Total Total 2023 2022 Monthly subscriptions Pitch hire 67,339 13.623 2.470 83.432 67.339 13,623 2,470 83,432 78,333 10.734 Presentation ticket sales 89,067 3 Income from charitable activities Unrestricted Total Total 2023 2022 Trophies, coaching course. league and SYFA fees 6.7LK) 6,7 15,635 6,7(M) 6.7LMJ 15,635 Page 9 Barrhead Youth Football Club Notes to the Accounts 4 Expenditure on charitable artivitie5 Vnrertricted Total Total 2023 2022 Expenditure on charitable activities Trophies, coaching course. league and SYFA fees Pitch mainteance 11.699 11,699 14.242 13,870 33,176 13.870 12,422 32,076 Kit 33,176 TraininE. tournament fees. facility equipment and presentations Governance costs 28,854 28.854 44,838 1,495 89,094 1.495 1.595 105,173 89,094 5 Staff costs No employee received emoluments during the financial year. 6 Movement in funds Incoming resources Resources expended Gross At 30 June {in¢luding At l July other 2022 gainsllosses} transfers 2023 Restricted funds= Unrestri¢ted funds: General funds 1,181 90.132 189,0941 2,219 Total funds 1.181 90,132 189,0941 2,219 7 Analysis of net assets between funds Unrestricted funds Total Net current assets 2.219 2.219 2,219 2,219 Page 10 Barrhead Youth Football Club Detailed Statement of Financial Activities for the year ended 30 June 2023 Unrestricted funds Totsl funds Total funds Z023 2023 2022 Income and endowment5 from= Donations and legacies Monthly subscriptions Pitch hire Presentation ticket sales 67,339 13.623 2,470 83,432 67.339 13,623 2.470 83.432 78,333 10,734 89,067 Charitable activities Trophies, coaching course, league and SYFA fees 6,7C 6,7QK) 15,635 6.71KJ 6.7Tr) 15.635 Total income and endowments 90,132 90,132 104,702 Expenditure on: Charitable activities Trophie5. coaching course, league and SYFA fees Pitch mainteance 11.699 11,699 14.242 13,870 33,176 13,870 33,176 12.422 32.076 Kit Training, tournament fees. facility equipment and presentations 28.854 28,854 44,838 87.599 87,599 103.578 Governance costs 1,495 1.495 1.495 1.495 1,595 1,595 Total of expenditure on charttable activitie5 89,094 89.094 105,173 Total expenditure 89,094 89.094 105,173 Net gains on investment5 Net income/lexpenditure) 1.038 1,038 14711 Net incomellexpenditurel before other gains1llosses} Other Gains 1,038 1,038 14711 Net movèment in funds 1.038 1,038 14711 Reconciliation of funds: Total funds brought forward 1,181 1,181 1,652 Total funds carried forbvard 2,219 2,219 1,181 Page 11 Barrhead Youth Football Club Detalled Statement of Financial Activities Page 12 rrhead Youth Footbam Club Indopendenr Exarniners Report Independenl E¥•nMner's Report to the trustee5 01 b•rwhead yO￿h Footbim Chjb I report on the financi•l siitemtnt5 of 8afrhead Youth Foc+ib411 Club lorihe year ended 30 June 2023 which comwisÈ the Stattment of Fin¥ncial Actiwi*s. thÈ Balanie Sheet and tbe rtlated rK¢re5. rtesoortive res￿51b￿lI￿es 01 trust￿5 •nd **amln•r Trp ¢haritv's tDJ5tV5 are re5[￿￿57b7e YOF ihe pr*parat￿Tr ol the linantial slèternentS lfv atcordance with the m5 Ot ihe ChaTrtie5 4NI Trustee Inveslment Istotlancll Act 2(XJ5 ancl Ihe Charities Accounts (Scotlandl Rew1•t￿n las amendedl The f haflfv trusi*es con51der ihai an aijdit feoL*ifem*nt of Re#ul8lion lal to Icl of the 2(￿￿ Ac(ouiits ReRylatKins does noi appl¥. It Is my rpsTrinsibilit¥ to Èxamine rhe tinancJ4 5taternent5 05 reQuir￿ yrmler WiioFI 44111 Icl of thÈ A(t to statè wh?Iher oarricular maiters nave cofft-. •a5i5 01 •ndepenknt ex•miner's rtport exèmin•tion Is carried In atcordanre Wilh ReRulation 11 of the 20(*J AccouTrt5 RequlèlM)s)5. examinath)n incl￿$ a review ol the atrountinR records kept bv the chèrir¥ and a tomoar+son ol rr fir*an(Kil 5t•temen15 presented wifh those r￿OrdS. It also intludes consAYe13tion ol ary unusual ￿ern$ c y￿Sure5 in the tinancial statements. and Seeks explanatK)n5 from the irustees Conteining any suc arre￿ The Drc