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SCOXZKI2Z.-2025.|
Unaudited Financial Statements
For the year ended 30 June 2025
Polbeth United Community Football Club SC042412
Address
Limefield Park Pavilion, Chapelton Drive, Polbeth, West Lothian, EH55 8SQ
Principal Office Bearers
Mr. Mare Coats (President) Miss Elaine Stewart (Treasurer)
Mrs. Laura Hunter (Secretary)
Bank
Royal Bank of Scotland
Polbeth United Community Football Club For the year ended 30 June 2024
Trustees Annual Report
Structure, Governance and Management
Polbeth United Community Football Club is a Scottish Charitable Incorporated Organisation (SCIO), managed entirely by volunteers. Trustees are appointed from within the club’s volunteer base and confirmed at an annual general meeting. The charity is governed by its constitution and overseen by a small group of trustees who take collective responsibility for its operations, decision-making, and financial management.
All coaches and volunteers are appropriately vetted, and the club maintains a strong commitment to child protection and safeguarding. Membership is open to all, regardless of age, ability, background, or beliefs.
Objectives and Activities
The club exists to promote public participation in the sport of football and to create opportunities for individuals to develop their skills, confidence, and well-being through sport. Our key aims include:
Increasing access to football for children and young people in the community Supporting volunteers, coaches and referees with training and development
Promoting healthy, active lifestyles
Creating a safe and inclusive environment for all participants Building positive relationships with local schools and community partners
Achievements and Performance
Despite ongoing challenges due to the cost of living and high cost of pitch hire, the club has continued to make strong progress. Key achievements during the year included:
Our female team have seen great results in their second year Three new teams from younger age groups coming through the Soccer School
Continuing relationships with local high schools for player and coach recruitment
Our Welfare Fitness and Under 18 teams have seen great results this season
Volunteers continue to be supported to complete coaching qualifications
We continue to offer a full programme of football and training, having retained our volunteer base
Inclusion, player development and community engagement continue to be high on our list of priorities
Financial Review
The accounts have been prepared on a receipts and payments basis in accordance with the Charities Accounts (Scotland) Regulations 2006. Our main sources of income were team fees, pitch fees and fundraising activities. Key areas of expenditure included pitch fees, pavilion costs and utilities. The club reported a surplus of £10,161 for the year (compared to a surplus of £15,452 1n 2023/234), reflecting increased costs of pitch hire and investment in new teams.
Reserves Policy
The trustees aim to maintain general reserves sufficient to cover unexpected costs or income shortfalls. As of the yearend, unrestricted reserves stood at £23,135. The club continues to manage its finances prudently in the current climate.
Trustees’ Responsibilities
The trustees are responsible for preparing financial statements that give a true and fair view ofthe[charity’s][affairs,] maintaining accurate records, and safeguarding the charity’s assets. The trustees confirm that the accounts have been prepared in accordance with relevant legislation and good practice.
Approved by the trustees and signed on their behalf:
Treasurer £ Stewart
Date: (2+ 3= Ab
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Receipts and Payments Account Polbeth United Community Football Club
For the year ended 30 June 2025
Notes 2025 2024
| Notes | 2025 | 2024 | |
|---|---|---|---|
| Income (Unrestricted) | |||
| Sales | 29,991 | 18956 | |
| Fundraising Activities | 6,614 | 14934 | |
| Interest Income | 155 | 109 | |
| 36760 33999 | 36760 33999 | ||
| Income (Restricted) | |||
| Lotto- Restricted | 2 | 6,023 | 4269 |
| Defib - Restricted | 2 | 0 | 690 |
| 6023 | 4959 | ||
| Total Income | 42783 38958 | 42783 38958 | |
| Less cost of sales | 407 | 815 | |
| 4237638143 | 38143 |
| Expenditure | ||
|---|---|---|
| Cleaning | 703 | 920 |
| Kit | 1,544 | 2734 |
| Light, Power, Heating | 5,181 | 2817 |
| Rates | 973 | 710 |
| Training | 415 | |
| Subscriptions | 37 | 436 |
| Licenses and Permits | 177 | 159 |
| Repairs & Maintenance | 1,060 | 751 |
| Materials | 207 | |
| Insurance | 775 | +705 |
| Misc | 557 | - |
| Pitch/CentreHire | 20,049 | 11399 |
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Polbeth United Community Football Club For the year ended 30 June 2025
1. Basis of Accounting
These accounts have been prepared on a receipts and payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Nature and Purpose of Funds
All funds are unrestricted unless otherwise stated. Unrestricted funds are those that may be used at the discretion of the trustees in furtherance ofthe objects of the charity. Restricted funds are those which are subject to specific conditions imposed by the donor or funder.
Restricted funding held by the charity at 30 June 2025: Lotto - £6023 - Fundraising lottery with funds held until prize won
Defib - £690 - Donation specifically for defibrillator
3. Grants and Donations Received
The charity received no significant grants or donations in the period.
4. Trustees’ Remuneration and Expenses
No trustee received any remuneration or reimbursement of expenses during the year (2024/25).
5. Related Party Transactions
There were no related party transactions during the year.
6. Donations in Kind
The charity received no donations in kind during the year.
7. Fixed Assets
The charity does not own any heritable or moveable fixed assets.
8. Independent Examination
The accounts have been independently examined by Adele Prendergast of Your Pay Your Way, who has confirmed that they meet the requirements of the Charities Accounts (Scotland) Regulations 2006 for accounts prepared on a receipts and payments basis.
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| Advertising | 952 | 250 |
|---|---|---|
| 3221521296 | ||
| Governance Costs | ||
| Accountancy | - | 1395 |
| Total Governance Costs | - | 1395 |
| Total Expenditure | 3221522691 | 22691 |
| Profit/(Loss) for Year | 10161 | 15452 |
| Retained Profit this period | 10161 | 15452 |
| Retained Profit brought forward | 20997 | 5545 |
| Reservescarriedforward | 31158 | 20997 |
Statement of Balances
Polbeth United Community Football Club As at 30 June 2025
Notes 30/06/2025 30/06/2024
| Current Assets | ||
|---|---|---|
| Cash at bank and in hand | 31158 | 20997 |
| 31158 | 20997 | |
| Total Assets | 31158 | 20997 |
| Surplus/(Deficit) | 31158 | 20997 |
| TotalCharityFunds | 31158 | 20997 |
Notes to the Accounts
Independent Examiner’s Report to the Trustees of Polbeth United Community Football Club
I report on the accounts ofthe charity for the year ended 30 June 2025.
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 trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 independent examiner’s statement
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 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the 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 the course of my examination, no matter has come to my attention 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
-
-to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Adele Prendergast
29 Easter Road, Shotts, ML7 4AS
9" March 2026