``` REGISTERED COMPANY NUMBER: SC367081 (Scotland) REGISTERED CHARITY NUMBER: 41035 ``` ``` Unaudited Financial Statements for the Year Ended 30 June 2025 for ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ``` WDM Associates Oakfield House ``` ``` 378 Brandon Street Motherwell ML1 1XA ``` ``` STRATHAVEN DYNAMOS AFC LTD. ``` ``` Contents of the Financial Statements for the Year Ended 30 June 2025 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`2`| |**`Independent Examiner's Report`**||`3`|| |**`Statement of Financial Activities`**||`4`|| |**`Balance Sheet`**|`5`|`to`|`6`| |**`Notes to the Financial Statements`**|`7`|`to`|`12`| |**`Detailed Statement of Financial Activities`**||`13`|| ## **`STRATHAVEN DYNAMOS AFC LTD.`** ## **`Report of the Trustees`** ## **`for the Year Ended 30 June 2025`** ``` ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report withthefinancialstatementsofthecharityfortheyearended30June2025.Thetrusteeshaveadopted the provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` Tofoster&developthegameofyouthamateurfootballinthecommunityofStrathavenandthesurrounding Avondale district for the benefit of the local community, specifically but not exclusively young persons. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by guarantee, as defined by the Companies Act 2006. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS`** ## **`Registered Company number`** ``` SC367081 (Scotland) ``` ## **`Registered Charity number`** ``` 41035 ``` ## **`Registered office`** ``` Oakfield House 378 Brandon Street Motherwell Lanarkshire ML1 1XA ``` ## **`Trustees`** ``` F McGraw K Mercer (resigned 29.11.24) P H Eunson (resigned 29.11.24) L Gray (appointed 29.11.24) C Russell (appointed 29.11.24) C S Thomson (appointed 16.12.24) S Muldoon (appointed 10.11.25) ``` ## **`Company Secretary`** ``` C Russell ``` ## **`Independent Examiner`** ``` Craig Gibson WDM Associates Oakfield House 378 Brandon Street Motherwell ML1 1XA ``` ``` Page 1 ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ## **`Report of the Trustees`** ## **`for the Year Ended 30 June 2025`** 27th March 2026 `Approved by order of the board of trustees on ............................................. and signed on its behalf by:` > `.......................................................................................` Cobit Kusscll `C Russell - Trustee` `Page 2` ``` Independent Examiner's Report to the Trustees of ``` ## **`Strathaven Dynamos Afc Ltd.`** ``` I report on the accounts for the year ended 30 June 2025 set out on pages four to twelve. ``` ## **`Respective responsibilities of trustees and examiner`** ``` Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsof the CharitiesandTrusteeInvestment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006 (as amended).Thecharity'strusteesconsiderthattheauditrequirementofRegulation10(1)(a)to(c)ofthe Accounts Regulationsdoesnotapply.ItismyresponsibilitytoexaminetheaccountsasrequiredunderSection44(1)(c)of the Act and to state whether particular matters have come to my attention. ``` ## **`Basis of the independent examiner's report`** ``` MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland) Regulations 2006.Anexaminationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonof the accountspresentedwiththoserecords.Italsoincludesconsiderationofanyunusualitemsordisclosuresin the accounts,andseekingexplanationsfromyouastrusteesconcerninganysuchmatters.Theproceduresundertaken do notprovidealltheevidencethatwouldberequiredinanaudit,andconsequentlyIdonotexpressanauditopinion 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.` ``` Craig Gibson ``` ``` The Association of Chartered Certified Accountants ``` ``` WDM Associates Oakfield House 378 Brandon Street Motherwell ML1 1XA ``` ``` Date: ............................................. ``` ``` Page 3 ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ## **`Statement of Financial Activities`** ## **`for the Year Ended 30 June 2025`** |`2025`
`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`130,883`
**`EXPENDITURE ON`**
`Raising funds`
`2`
`121,811`
**`NET INCOME/(EXPENDITURE)`**
`9,072`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`34,203`
**`TOTAL FUNDS CARRIED FORWARD`**
`43,275`|`2024`
`Total`
`funds`
`£`
`106,198`
`120,777`
`(14,579)`
`48,782`
`34,203`| |---|---| ``` The notes form part of these financial statements ``` ``` Page 4 ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ## **`Balance Sheet`** ## **`30 June 2025`** |`2025`
`Unrestricted`
`fund`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`7`
`4,151`
**`CURRENT ASSETS`**
`Cash at bank`
`39,557`
**`CREDITORS`**
`Amounts falling due within one year`
`8`
`(433)`
**`NET CURRENT ASSETS`**
`39,124`
**`TOTAL ASSETS LESS CURRENT`**
**`LIABILITIES`**
`43,275`
**`NET ASSETS`**
`43,275`
**`FUNDS`**
`9`
`Unrestricted funds`
`43,275`
**`TOTAL FUNDS`**
`43,275`|`2024`
`Total`
`funds`
`£`
`5,816`
`28,820`
`(433)`
`28,387`
`34,203`
`34,203`
`34,203`
`34,203`| |---|---| ``` ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006for the year ended 30 June 2025. ``` ``` Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006. ``` ## `The trustees acknowledge their responsibilities for` ``` (a)ensuringthatthecharitablecompanykeepsaccountingrecordsthatcomplywithSections386and387of the Companies Act 2006 and ``` ``` (b)preparingfinancialstatementswhichgivea trueandfairviewofthestateofaffairsofthecharitable company asattheendofeachfinancialyearandofitssurplusordeficitforeachfinancialyearinaccordancewith the requirementsofSections394and395andwhichotherwisecomplywiththerequirementsofthe Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. ``` ``` The notes form part of these financial statements ``` ``` continued... ``` ``` Page 5 ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ## **`Balance Sheet - continued`** ## **`30 June 2025`** `These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.` 27th March 2026 `The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:` `.............................................` Cobin Kusscll `C Russell - Trustee` `The notes form part of these financial statements` `Page 6` ``` STRATHAVEN DYNAMOS AFC LTD. ``` ## **`Notes to the Financial Statements`** ``` for the Year Ended 30 June 2025 ``` ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January 2019)', FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublic of Ireland'andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistorical cost convention. ``` ## **`Income`** ``` AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothe funds, it is probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis andhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannot be directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the use of resources. ``` ## **`Tangible fixed assets`** ``` Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful life. ``` ## **`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. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ``` ``` Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial statements. ``` ``` continued... ``` ``` Page 7 ``` ``` STRATHAVEN DYNAMOS AFC LTD. ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 30 June 2025`** ## **`2. RAISING FUNDS`** ## **`Raising donations and legacies`** |**`Raising donations and legacies`**||| |---|---|---| ||`2025`|`2024`| ||`£`|`£`| |`Support costs`|`121,811`|`120,777`| ## **`3. NET INCOME/(EXPENDITURE)`** ``` Net income/(expenditure) is stated after charging/(crediting): ``` ||`2025`|`2024`| |---|---|---| ||`£`|`£`| |`Depreciation - owned assets`|`1,665`|`1,665`| ## **`4. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended30June2025norforthe year ended 30 June 2024. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended30June2025norfortheyear ended 30 June 2024. ``` ## **`5. STAFF COSTS`** ``` The average monthly number of employees during the year was as follows: ``` ``` 20252024 ``` ``` No employees received emoluments in excess of £60,000. ``` ``` continued... ``` ``` Page 8 ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ## **`Notes to the Financial Statements - continued`** ``` for the Year Ended 30 June 2025 ``` |**`6.`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**|| |---|---|---| |||`Unrestricted`| |||`fund`| |||`£`| ||**`INCOME AND ENDOWMENTS FROM`**|| ||`Donations and legacies`|`106,198`| ||**`EXPENDITURE ON`**|| ||`Raising funds`|`120,777`| ||**`NET INCOME/(EXPENDITURE)`**|`(14,579)`| ||**`RECONCILIATION OF FUNDS`**|| ||`Total funds brought forward`|`48,782`| ||**`TOTAL FUNDS CARRIED FORWARD`**|`34,203`| |**`7.`**|**`TANGIBLE FIXED ASSETS`**|| |||`Fixtures`| |||`and`| |||`fittings`| |||`£`| ||**`COST`**|| ||`At 1 July 2024 and 30 June 2025`|`8,325`| ||**`DEPRECIATION`**|| ||`At 1 July 2024`|`2,509`| ||`Charge for year`|`1,665`| ||`At 30 June 2025`|`4,174`| ||**`NET BOOK VALUE`**|| ||`At 30 June 2025`|`4,151`| ||`At 30 June 2024`|`5,816`| ``` continued... ``` ``` Page 9 ``` ``` STRATHAVEN DYNAMOS AFC LTD. ``` ## **`Notes to the Financial Statements - continued`** ``` for the Year Ended 30 June 2025 ``` |**`8.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Accrued expenses`
**`9.`**
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**||`At 1.7.24`
`£`
`34,203`
`34,203`
`Incoming`
`resources`
`£`
`130,883`
`130,883`
`At 1.7.23`
`£`
`48,782`
`48,782`|`2025`
`£`
`433`
`Net`
`movement`
`in funds`
`£`
`9,072`
`9,072`
`Resources`
`expended`
`£`
`(121,811)`
`(121,811)`
`Net`
`movement`
`in funds`
`£`
`(14,579)`
`(14,579)`|`2024`
`£`
`433`
`At`
`30.6.25`
`£`
`43,275`
`43,275`
`Movement`
`in funds`
`£`
`9,072`|`2024`
`£`
`433`
`At`
`30.6.25`
`£`
`43,275`|`2024`
`£`
`433`| |---|---|---|---|---|---|---| ||||||`43,275`|| ||||||`9,072`|| ||||||`At`
`30.6.24`
`£`
`34,203`|| ||||||`34,203`|| ``` continued... ``` ``` Page 10 ``` ``` STRATHAVEN DYNAMOS AFC LTD. ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 30 June 2025`** ## **`9. MOVEMENT IN FUNDS - continued`** ``` Comparative net movement in funds, included in the above are as follows: ``` |`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`106,198`
**`TOTAL FUNDS`**
`106,198`
`A current year 12 months and prior year 12 months combined position is as follows:`
`At 1.7.23`
`£`
**`Unrestricted funds`**
`General fund`
`48,782`
**`TOTAL FUNDS`**
`48,782`|`Resources`
`expended`
`£`
`(120,777)`
`(120,777)`
`Net`
`movement`
`in funds`
`£`
`(5,507)`
`(5,507)`|`Movement`
`in funds`
`£`
`(14,579)`
`(14,579)`
`At`
`30.6.25`
`£`
`43,275`
`43,275`| |---|---|---| |||| |||| ``` Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`237,081`
`237,081`|`Resources`
`expended`
`£`
`(242,588)`
`(242,588)`|`Movement`
`in funds`
`£`
`(5,507)`
`(5,507)`| |---|---|---|---| ``` continued... ``` ``` Page 11 ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ``` Notes to the Financial Statements - continued ``` ``` for the Year Ended 30 June 2025 ``` ## **`10. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 30 June 2025. ``` ``` Page 12 ``` ## **`STRATHAVEN DYNAMOS AFC LTD.`** ## **`Detailed Statement of Financial Activities`** ## **`for the Year Ended 30 June 2025`** |**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Subscriptions & fundraising`
`Grants - SFA & NLC`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Support costs`**
**`Finance`**
`Bank charges`
`Fixtures and fittings`
**`Other`**
`Football Team Costs`
`Trophies & Festival Costs`
**`Governance costs`**
`Accountancy and legal fees`
`Total resources expended`
**`Net income/(expenditure)`**|`2025`
`£`
`123,935`
`6,948`
`130,883`
`130,883`
`12`
`1,665`
`1,677`
`104,913`
`14,755`
`119,668`
`466`
`121,811`
`9,072`|`2024`
`£`
`91,981`
`14,217`
`106,198`
`106,198`
`-`
`1,665`
`1,665`
`110,489`
`8,130`
`118,619`
`493`
`120,777`
`(14,579)`| |---|---|---| ``` This page does not form part of the statutory financial statements ``` ``` Page 13 ```