REGISTERED CHARITY NUMBER: SC044028
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 May 2025 for
Cumnock Juniors Community Enterprise
WR Accountants Bank Chambers 31 The Square Cumnock Ayrshire KAI18 1AT
Cumnock Juniors Community Enterprise
Contents of the Financial Statements for the Year Ended 31 May 2025
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|Report|of the Trustees|1|to|5|
|Independent|Examiner's|Report|6|
|Statement|of Financial|Activities|7|
|Balance|Sheet|8|
|Notes|to|the|Financial|Statements|9|to|16|
|Detailed|Statement|of Financial|Activities|17|to|18|
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Cumnock Juniors Community Enterprise
Report of the Trustees for the Year Ended 31 May 2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 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 | January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims Charitable purpose To deliver community benefits and contribute to social wellbeing through providing facilities for, and encouraging participation in, sport and physical activity at all ages and levels of ability.
Activities We provide affordable and accessible activities that are designed to attract and retain participants at all age groups and levels of ability, in sport, physical activity and social networking to improve their health and life experiences. This includes reaching out to hard-to-reach and/or disadvantaged backgrounds to ensure they feel welcome and included in our programmes. Through activities, we provide positive alternatives to crime and disorder and drugs as a diversionary pathway for young people.
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Cumnock Juniors Community Enterprise
Report of the Trustees for the Year Ended 31 May 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities Over the year , we have continued to grow and become more varied in the programmes and activities we provide.
In 2018 we achieved 3 National and Regional awards: - Queens Award for voluntary services - EAC Sports Club of the year - SFA Platinum Quality Mark Award
[achievements][,][Whilst][gaining][reputation][and][credibility,][they][also]["set][the][bar"][higher][fro] We are extremely proud of[these] the standards we need to maintain and exceed.
We continue to develop our SFA Football Pathway for Youth and Amateur Football but have added a range of activities for all in the community - irrespective of age or ability. We continue to provide opportunities for vulnerable groups, such as people with learning and physical disabilities, unemployed and ex offenders. We also encourage continuation in physical activity for older/less engaged groups i.e. Over 50's walking football programme and an over 35's competition football team. The Hub attracts participants in a range of sport and non-sport community activities. Our volunteers, including some from vulnerable groups/disadvantaged backgrounds, gain valuable, transferable skills that give them self-esteem, self-confidence and support for future job/career progression. Volunteer development enables us to empower people to take responsibility for planning and organising events and to provide the essential governance and management of the club's operations. In collaboration with EAC, we have established a youth coaching academy to provide 16 senior pupils with training and experience to develop them as sports coaches and to attain the Saltire Award for Volunteering. We aim to provide high standards of coaching, all coaches are provided with PVG and where appropriate, formal sports association training such as the SFA Coaching Development Programme. We have established a weekly Community programme with Dance classes, Cheerleading, Futsal, Tots football, Netball and Basketball held at the local school facilities, We are actively engaged with the local authority, East Ayrshire Council, through formal and informal means such as_ the EAC Health and Social Care Partnership, Active Communities, Disability Sport Partnership and meetings with Chief Executive EAC, Leader of the council, local councillor and MSP. We provide a programme of Girls Football in local schools, and we are committed to providing more girl/female sports. We continue to build relationships with other local authority and support organisations to ensure that our facilities and programmes target the most vulnerable and hard-to-reach people in the community, and gain maximum benefit for the community from our joint skills and capabilities and facilities. We engage with Princes Trust to support their client based work. We continue to establish a focus on mental health support, disability support and girls/women's inclusively. We continue to peruse funding support for these objectives.
To help achieve our wide range of objectives, we have established a Community Advisory Support Group of volunteers with specialist skills to advise and support the board.
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Cumnock Juniors Community Enterprise
Report of the Trustees for the Year Ended 31 May 2025
FINANCIAL REVIEW Principal funding sources Our ongoing financial costs will now predominantly be running costs of[the][facility.]
Revenues are from lets/hires to community groups for a variety of activities. We have established non-sport enterprise ventures to support revenues e.g Dog Obedience shows, office space, community events.
Donations from individuals and local businesses assist toward supporting our charitable objectives. We provided donations to non-for-profit and charity groups consistent with our charitable objectives.
We develop actions to pursue opportunities nd mitigate risks to manageable levels e.g the potential risks and opportunities arising from the new school campus.
The nature of our activities means that we are exposed to downturns during school holiday and sport close seasons.
Our sustainability development strategies therefore have a high focus on providing activities during these periods to generate compensating income but also provides activities to keep kids occupied and engaged during these periods. Reserves policy Monthly routine running costs of the Enterprise is approximately £2,500. Our policy is to maintain 18-24 months of normal running costs as provision against normal and unexpected expenditure. As stated above, the 10 year plan demonstrates increasing self reliance and sustainability.
FUTURE PLANS We aim to further utilise facilities, people resource and programmes to support our community in all ways we can.
Key to our activities, is our plan to identify and quantify the value-add from our activities e.g. disability participation, and to continue to improve the facilities we provide for the community. Our focus continues to be the increase of variety and quality of programmes we provide; to increase partnership working in the community to ensure we contribute to local priorities; and to engage with businesses. As stated in the above "Finance" section, providing revenue generating events during seasonal downturn periods is important. We will continue to provide volunteers with skills, training and opportunities. Our Community Coaches will be trained to deliver the variety of programmes we provide and other non-sport training in administration, event organising, health & safety and first aid will be provided as necessary.
We continue to provide assignments for the Community Payback programme.
We participate in the Cumnock Action planning Group and have played a role in developing the local strategies for indoor and outdoor sports and community support. A risk identified in our Risk Register has been "competing facility threatening business plan through lost revenue". In June 2017, we alerted EAC to our concerns regarding the provision ofa 300% increase[in] sports capacity[in] Cumnock as part of the new "super-school" campus less than a mile away from our facility. This has a financial impact on our Business Plan revenues through (a) loss of the revenue from our partnership with a local rugby club in the Community Sports Hub venture and (b) risk of lost footfall due to the competing facility. Whilst we will seek funding investment to expand and improve our facilities and programmes, we aim to establish Social Enterprise as a route to sustained growth as a complementary key strategic aim. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed oftrust and constitutes an unincorporated charity.
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Cumnock Juniors Community Enterprise
Report of the Trustees for the Year Ended 31 May 2025
The Charity is an incorporated organisation. Scottish Charitable Incorporated Organisation. We are governed by our constitution that was adopted on | June 2013. The club was granted charitable status by OSCR on 24 May 2013. Recruitment and appointment of new trustees The charity Trustees form part of the management board, which normally meets monthly. Trustees are elected at the Annual[elected][trustees.][Trustees][have][all][been][made][aware] General Meeting.. Under the constitution there must be a minimum of[6] oftheir responsibilities as defined by OSCR, and any new Trustees appointed will be taken through this process. Organisational structure The Trustees are responsible for the development and delivery of the club's strategies, and for effective governance. Trustees have sufficient experience to ensure that the club is managed effectively. In the year, there were no incidents related to governance.
The Board regularly reviews its governance, processes, skills and performance against charitable objectives. We also identify and adopt as appropriate, good practice that is identified through our networking and membership of organsations such as Local Authority, SFA, SCVO, SPORTED and SENSCOT, working with local authority departments and _ national Governing Sports Bodies. We have volunteers who have been recruited and developed to deliver coaching and other administration and management roles necessary to the club. The Club maintains comprehensive Building, Public and Employer Liability Insurance, Employer Insurance and Director Liability Insurance. All coaches and volunteers who require it have disclosures under the PVG scheme and trained in First Aid. The Club Development Officer is responsible for the effective and timely processing of new volunteers through the PVG scheme. We also have a robust Safeguarding Children and Vulnerable Adults policy & training, Health & Safety process with Risk Assessments, Hazard Spotting and Incident Reporting.
Key management remuneration and related parties Key managment personnel who are responsible for managing and controlling the charity are all the trustees who are all members of the Management Board. The Trustees do not receive remuneration for their services.
In addition the Board considers that the charity related parties are its Trustees. There are no related party transactions in the year.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number SC044028
Principal address 13 Terringzean View Cumnock Ayrshire KA18 IFB
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Cumnock Juniors Community Enterprise
Reportof the Trustees for the Year Ended 31 May 2025
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Trustees
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a Examiner
Accountants Bank Chambers
31 The Square Cumnock Ayrshire KA18 LAT
Approved by order ofthe board of trustees on 6 August 2025 and signed on its behalf by:
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Independent Examiner's Report to the Trustees of. Cumnock Juniors Community Enterprise
| report on the accounts for the year ended 31 May 2025 set out on pages seven to sixteen.
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 a¢counts to be reached.
WR Accountants
Bank Chambers
31 The Square Cumnock Ayrshire KAI8 IAT
6 August 2025
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Cumnock Juniors Community Enterprise
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|---|---|---|---|---|---|---|
|Statement|of Financial|Activities|
|for|the|Year|Ended|31|May|2025|
|31.5.25|31.5.24|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|i|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|129,708|221,827|3513535|140,684|
|Charitable|activities|
|General|Costs|41,444|-|41,444|48,934|
|Investment|income|2|64|-|64|61|
|Other income|-|-|-|102|
|Total|171,216|221,827|393,043|189,781|
|EXPENDITURE|ON|
|Raising|funds|16,012|-|16,012|14,483|
|Charitable|activities|
|General|Costs|274,293|79,413|353,706|193,707|
|Other|-|-|-|190|
|Total|290,305|79,413|369,718|208,380|
|NET INCOME/(EXPENDITURE)|(119,089)|142,414|23,325|(18,599)|
|RECONCILIATION|OF|FUNDS|
|Total|funds brought|forward|182,037|57,891|239,928|258,527|
|TOTAL FUNDS CARRIED FORWARD|62,948|200,305|263,253|239,928|
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The notes form part of these financial statements
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Cumnock Juniors Community Enterprise
| Balance Sheet_ | |||||
|---|---|---|---|---|---|
| 31 May 2025 | |||||
| 31.5.25 | 31.5.24 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | x | £ | £ | |
| FIXED ASSETS Tangible assets |
5 | 26,837 | 175,305 | 202,142 | 167,681 |
| CURRENT ASSETS Debtors Cash at bank and in hand |
6 | 2,501 51,264 |
. 25,000 |
2,501 76,264 |
243,917 63,007 |
| 53,765 | 25,000 | 78,765 | 306,924 | ||
| CREDITORS Amounts fallingdue within one year |
7 | (17,654) | . | (17,654) | (234,677) |
| NETCURRENT ASSETS | 36,111 | 25,000 | 61,11] | 72,247 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
62,948 | 200,305 | 263,253 | 239,928 | |
| NET ASSETS | 62,948 | 200,305 | 263,253 | 239,928 | |
| FUNDS Unrestricted funds Restricted funds |
9 | 62,948 200,305 |
182,037 57,891 |
||
| TOTALFUNDS | 263,253 | 239,928 |
lhe financial statements were approved by the Board of Trustees and authorised for issue on 6 August 2025 and were signed on its behalf by:
The notes form part of[these][financial][statements]
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Cumnock Juniors Community Enterprise
Notes to the Financial Statements for the Year Ended 31 May 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charity, 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 Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Th Charity is registered with OSCR. The registered Charity number is SC044028 and the registered address is 148 Townhead Street, Cumnock KA18 1LZ.
The financial results are presented in Sterling £. Financial reporting standard 102 - reduced disclosure exemptions The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic ofIreland’:
- the requirements of Section 7 Statement of Cash Flows.
Critical accounting judgements and key sources of estimation uncertainty In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
Income
All 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.
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 the cost less estimated residual value over each asset over its estimated useful life. Football Pitch 10% on cost p.a Fixtures and fittings 25% on cost p.a Computer equipment 33.3% on cost p.a
Fixed assets are included in the balance sheet at cost less accumulated depreciation and impairment losses. Assets are depreciated once they have been brought into use.
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continued...
Cumnock Juniors Community Enterprise Notes to the Financial Statements - continued for the Year Ended 31 May 2025
- ACCOUNTING POLICIES- continued Tangible fixed assets Debtors Short term debtors are measured at transaction price, less any impairment
Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recignised at their settlement amount after allowing for any trade discounts due.
Financial instruments The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like accounts receivable and payable. Debt instruments like accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within | year are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received. Judgements The charity considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The Trustees consider there are no such significant judgements. Taxation The charity is exempt from 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. INVESTMENT INCOME 31.5.25 31.5.24 £ £ Deposit account interest 64 61
continued...
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Cumnock Juniors Community Enterprise
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
33 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
4.
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|---|---|---|---|---|---|---|
|COMPARATIVES|FOR THE|STATEMENT OF|FINANCIAL|ACTIVITIES|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|140,684|.|140,684|
|Charitable|activities|
|General|Costs|48,934|-|48,934|
|Investment|income|61|:|61|
|Other|income|102|-|102|
|Total|189,781|-|189,781|
|EXPENDITURE|ON|
|Raising|funds|14,483|-|14,483|
|Charitable|activities|
|General|Costs|139,138|54,569|193,707|
|Other|190|:|190|
|Total|153,811|54,569|208,380|
|NET|INCOME/EXPENDITURE)|35,970|(54,569)|(18,599)|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|146,067|112,460|258,527|
|TOTAL|FUNDS CARRIED|FORWARD|182,037|57,891|239,928|
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Cumnock Juniors Community Enterprise
|
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
| 5. | TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|---|
| Improvements to |
Plant and | Fixtures and |
Computer | |||
| property Bs |
machinery £ |
fittings £ |
equipment £ |
Totals £ |
||
| COST | ||||||
| At |
June 2024 | 64,830 | 480,862 | 9,101 | 1,658 | |
| Additions Disposals |
11,050 - |
181,727 (480,862) |
5,484 - |
- - |
198,261 (480,862) |
|
| At 31 May2025 | 75,880 | 181,727 | 14,585 | 1,658 | 273,850 | |
| DEPRECIATION | ||||||
At |
June 2024 | 37,261 | 343,862 | 5,989 | 1,658 | |
| Charge foryear Eliminated on disposal |
7,588 - |
16,558 (342,247) |
1,039 - |
- - |
25,185 (342,247) |
|
| At 31 May2025 | 44,849 | 18,173 | 7,028 | 1,658 | 71,708 | |
| NET BOOK VALUE | ||||||
| At 31 May2025 | 31,031 | 163,554 | 7557 | - | 202,142 | |
| At 31 May 2024 | 27,569 | 137,000 | 3,112 | - | 167,681 | |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHINONE YEAR | |||||
| 31.5.25 | 31.5.24 |
|||||
| £ | 38 | |||||
| Trade debtors | 2,501 | 26,117 | ||||
| Other debtors | - | 181,732 | ||||
| VAT | - | 36,068 | ||||
| 2,501 | 243,917 |
continued...
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|---|---|---|---|---|---|---|---|---|
|Cumnock|Juniors|Community|Enterprise|
|Notes|to|the|Financial|Statements|-|continued|
|for|the|Year|Ended|31|May|2025|
|Ts|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|31..5.25|31.5.24|
|£|£|
|Bank|loans and|overdrafts|(see|note|8)|-|5,000|
|Trade|creditors|4,696|218,080|
|Taxation|and|social|security|9,495|8,137|
|Other creditors|3,463|3,460|
|17,654|234,677|
|8.|LOANS|
|An|analysis|of|the|maturity|of loans|is|given|below:|
|31.5.25|31.5.24|
|£|£|
|Amounts|falling|due|within|one|year on|demand:|
|.|5,000|
|Bank|loans|
|9.|MOVEMENT|IN|FUNDS|Net|
|movement|At|
|At|1.6.24|in|funds|3135325|
|£|£|£|
|Unrestricted|funds|
|General|fund|182,037|(119,089)|62,948|
|Restricted|funds|
|Keeping Scotland|Beautiful|22,657|(22,657)|-|
|Scottish|Football|Association|400|110,255|110,655|
|Sport|Scotland|34,834|(34,834)|-|
|East|Ayrshire Council|-|44,515|44,515|
|-|10,000|10,000|
|Robertson|Trust|
|-|10,135|10,135|
|Grantscapes|
|-|25,000|25,000|
|Postcode|Lottery|
|57,891|142,414|200,305|
|TOTAL FUNDS|239,928|23,325|263,253|
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Cumnock Juniors Community Enterprise
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
- MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
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|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|171,216|(290,305)|(119,089)|
|Restricted|funds|
|Keeping|Scotland|Beautiful|-|(22,657)|(22,657)|
|Scottish|Football|Association|127,212|(16,957)|110,255|
|Sport|Scotland|-|(34,834)|(34,834)|
|East|Ayrshire|Council|44,515|-|44,515|
|Robertson|Trust|10,000|-|10,000|
|Grantscapes|15,100|(4,965)|10,135|
|Postcode|Lottery|25,000|-|25,000|
|221,827|(79,413)|142,414|
|TOTAL FUNDS|393,043|(369,718)|23,325|
|Comparatives|for|movement|in|funds|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.24|
|£|5|£|
|Unrestricted|funds|
|General|fund|146,067|35,970|182,037|
|Restricted|funds|
|Keeping|Scotland|Beautiful|29,140|(6,483)|22,657|
|Scottish|Football|Association|400|-|400|
|Sport Scotland|82,920|(48,086)|34,834|
|112,460|(54,569)|57,891|
|TOTAL FUNDS|258,527|(18,599)|239,928|
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.
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Cumnock Juniors Community Enterprise
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
- MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|189,781|(153,811)|35,970|
|Restricted|funds|
|Keeping Scotland|Beautiful|-|(6,483)|(6,483)|
|Sport Scotland|-|(48,086)|(48,086)|
|-|(54,569)|(54,569)|
|TOTAL FUNDS|189,781|(208,380)|(18,599)|
|A|current year|12|months|and|prior year|12|months combined|position|is|as|follows:|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|146,067|(83,119)|62,948|
|Restricted|funds|
|Keeping|Scotland|Beautiful|29,140|(29,140)|-|
|Scottish|Football|Association|400|110,255|110,655|
|Sport|Scotland|82,920|(82,920)|-|
|East Ayrshire Council|-|44,515|44,515|
|-|10,000|10,000|
|Robertson|Trust|
|-|10,135|10,135|
|Grantscapes|-|25,000|25,000|
|Postcode|Lottery|
|112,460|87,845|200,305|
|TOTAL FUNDS|258,527|4,726|263,253|
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continued...
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Cumnock Juniors Community Enterprise
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
9. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds General fund |
360,997 | (444,116) | (83,119) | |
| Restricted funds Keeping Scotland Beautiful Scottish Football Association Sport Scotland East Ayrshire Council RobertsonTrust Grantscapes Postcode Lottery |
- 127,212 - 44,515 10,000 15,100 25,000 |
(29,140) (16,957) (82,920) . - (4,965) - |
(29,140) 110,255 (82,920) 44,515 10,000 10,135 25,000 |
|
| 221,827 | (133,982) | 87,845 | ||
| TOTALFUNDS | 582,824 | (578,098) | 4,726 | |
| 10. | RELATEDPARTYDISCLOSURES |
There were no related party transactions for the year ended 31 May 2025.
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.
| Cumnock Juniors Community Enterprise | ||
|---|---|---|
| Detailed Statement ofFinancial Activities | ||
| fortheYear Ended 31 May2025 | 31.5.25 | 31.5.24 |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies Donationsand legacies Grants Other income |
11,443 278,214 61,878 |
1,515 121,054 18,115 |
| 351,535 | 140,684 | |
| Investment income Deposit account interest |
64 | 61 |
| Charitable activities Pitch Rental |
41,444 | 48,934 |
| Other income | - | 102 |
| EAC Waste | ||
| Totalincoming resources | 393,043 | 189,781 |
| EXPENDITURE | ||
| Other trading activities Purchases |
16,012 | 14,483 |
| Charitable activities Wages Rent, ratesand water Insurance Lightand heat Telephone Postage andstationery Sundries Volunteer expenses Travel RepairsandRenewals Letsand hires Training/Coaching |
95,684 1,953 5,741 11,588 488 49 2,523 10,252 597 25,763 1,501 - . |
62,557 4,221 2,570 11,815 654 - 4,655 - - 17,174 288 3,451 513 |
| Vending machine costs | - | 352 |
| Computer Maintenance Pavilion project Improvementstoproperty Plantand machinery Fixtures and fittings |
22,380 7,588 16,557 1,040 |
- 6,483 48,086 490 |
| 203,704 | 163,309 |
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Page 17
A]
| Cumnock Juniors Community Enterprise | ||
|---|---|---|
| Detailed Statement ofFinancial Activities | ||
| fortheYearEnded 31 May 2025 | 3.5.25 | 31.5.24 |
| £ | £ | |
| Support costs | ||
| Management Loss on sale oftangible fixed assets |
138,615 | - |
| Governance costs Independent examiner fee Professional Fees Bankcharges |
2,520 8,740 127 |
2,430 27,948 210 |
| 11,387 | 30,588 | |
| Total resourcesexpended | 369,718 | 208,380 |
| Netincome/(expenditure) | 23,320 | (18,599) |
This page does not form part of the statutory financial statements Page 18