Pollok United SCIO Annual Report and Financial Statements for the Period l June 2024 to 31 March 2025
Contents Reference and Administrative Details 2to5 Statement of TNstee5' Re5P(Xbsltilitie5 Independert AudltLVs Repryt 7t09 Statarnnt of Financial Activrties Baknce Sheet li Cash Fl(M Statement Notes to the Cash Flow Statemert Notes to the nandal Statements 14to24 Not part ofthe ststutory accounts Detailed Statementof Financial Artfvitres
Pollok Unlted SCIO Reference dAdmINIstratOve Detslb Charlty R•815tratlon hlumbet SCD44127 5tatu¢ory Audftow Cllents tst AccwntarKy Limited Va P Grlmley & Cofflpany Chartered Cértlffl*l Acctxtntants and Statutory Audltors In Kelvinhaueh Street Glas8ow G3 8PR
Pollok Unlted SCIO Trustees, Report The trustees present their reportfor the period ended 31 March 2025. GOVERNANCE The charity is a Scottish Charitable Incorporated Organisation (a SCIO) and was reglstered in its current legal fomi on 9 July 2013. The charity is governed by its Constitution with membershlp of the Board open to all members wlth all positions being available for election at the annual AGM. On appointment trustees wlll receive Induction training and be a55i5ted as required thereafter. The Board generally meet monthly and are responsible for the strategic direction of the charity. The charity's purpose 15 to advance public participation In the sport of football, aeroblc exercise and cycling through the provision of good facilities and a safe environment. The objects of the charity are: 111 To odvance public participatlon In the 5POrt of football, aeroblc exerclse and cycling. 121 To provide the organisation of re¢re•tlonal a¢tlvltle$ wlth the object of Improvlns the condltlons of Ilfe for the residents ol Corkerhill and the surroundini araa. 13) The advancement of health. FINANCIAL AEVIEW The charlty's prlnclpal source of Income Is the donatlons and lettlng of the pltch and fadlltle5. The tharlty'5 pollcy on reserves Is to annu•lly 8aner•t• a £IO.000 cash surplus to b• set aslde for the future re-surfaelng of the Astroturf pltth, whl¢h Is a balonce of £170,000 In 2025. The truJtee$ are pleased to report that th• bank balance at 31 March 2025 was £456,14412024 £428,599). Unre5tlcted fund5 at 31 March 2025 were £554,36212024 £427,960). Desl8nated funds at 31 March 2025 were £170,00012024 £160,000). Re5trlcted funds at 31 March 2025 were £56,378 12024 £107,159). Total re$eThies •t 31 March 202S were £780,73912024 £695,119), of whlch there Is tan8lble flxed ass•ts b•ln8 Dennls Donnelly Faotball Park of £128,951 {2024 £139.423). ACHIEVEMENTS AND PERFORMANCE Pollok Unlted has •xp•rl•nc•d an •xc•ptlonal year, Culmlnatlni In beln8 nomlnated for and wlnnlng the SFA Communlty Club of the Year at the recent Scottlsh FA grassroots award5, None ofthls would have been posslble wlthout the •xtriordlnary dedlcatlon of everyone who support the Charfty Includlng our staff, volunteer coaches, officlals and my fellow members of the Board ofTru5tees, Thelr comblned efforts have contrlbuted to the successes of the Charity both on the pltch and within the local community to provide high quality services and facilities across our 3 venues, Dennls Donnelly Park, Corkerhill Community Hub and Nethercralgs Sports Pavlllon. As Chairperson, l am extremely proud of and grateful to everyone who has made Pollok United the thriving impacthil orBanisation it is today. This year, the charity successfully secured several slgnificant fundinB awards, whlch have enabled us to create and sustain multiple job roles and deliver faeilities of excellence across our three sites:
Pollok Unlted S Fundln andP ners The amounts recelved In the period to 31 Marth 2025: 2024 From Glasgow Communities and pla Fund DCMS Fundin Amount £ Amount £ 182,961 190,007 5,176 io.soo 25,966 7.950 5.131 Glasgow Wellbelng Fund National Lottery Cammunlty Led Fund New Scots Fund Glasgow City Council ActNe Schools Scottish Football Fund Police Scotland 25,073 6,000 99390 30,999 2,000 Totsl 339.641 437,040 These Investments have enabled us to create and delfveran ext•nskffj programme of actlvltles across all of our sltes, often free of char8e to remove finan¢lal barrlers to partltyatkn. Chjr pro8ramme of dellvery contlnues to 5UPPOrt people fr¢rn all sts8es of Ilts. dellverfng servl¢es that truty benefit ¢)ur $urroundlng ¢ommunltles "from cradle to Brave." A major mllestone was achleved thls year wlth the seoJrln8 of a 25.year lease at Nethercral85• alon8slde the mpletlon of a Comprehenslve capltal investment and Imwovement pro8r•mme funded by DCMS. Thls has r•sulted In hi8h-quality b¢okable pitch spact, ¢st•bltslMn8 Nethertraigs as a ntre of excellence and Incluslvlty for the local community at Its hInteflds. Our partnerships have continued to grow, allowln¢ us to delver an exténsive programme of artlvltles acros5 our sltes. W hlghllghts include: Collaboration wlth the Scottish GtrArM)ent )d SFA to dellver a freo After Sthool Care Servlce to local famllles. alongslde the organlsation of 8 school festlvals at Nethercralgs. Hostln8 Menopause Warroors at our Cofk•rhlll C•)mmunity Hub. deliverlng valuable wDrkshDPS for the local communlty, Contlnued partnershlp wlth the Scott15h Football Associ•tlon to tyenethen football opportunltles, A str¢n8 worklng relationshlp wth (jasw Health and Social Care Pathershlp to Improve community wellbelng. Collaboratlon wlth Glasgow Lrfe, indlIng discounted 61a5gw aub memberships for Pollok Unlted famllle5 and frlends. Support from Glas8ow Clyde Collese thr(wEh the use of Dennis Donnelly Park and hostin8 Sports Development work placements. Strensthened fgotball pathway5 throu8h affiliation wlth 61as8ow dub Pollok FC fosterin8 shared training facilitie5 and joint committee enBa8ement. Hosting HNC childcare student volunters frnm ayde Cdle8e Community Education to support our parent and toddler groups. Ongoing support from the local DWP offiK providing benefits advi at the Corkerhill Hub. Partnership with scottish Cyrfin8 offering acces5kn1e instructor led Lyding 5e55iDn5 to children and families. Representation on the Cardonald Area Pthrship Comnxttee and continued collaboratlon wlth Pollce Scotland for the Friday Night Youth Diver5i(mary Programme. New partnershlps wlth WagJnam< McDonal¢Y& Amold aart and 8arclay5 to support our communlty initiatives. Artive involvement in the Community Leaming and De•elopment Ptwort strengthening links with local Active Schools Coordinators and People Make GlasgrAv Communities.
Pdlok Unked SC Future Plans Looking ahead, Pollok United SCIO has an ambitiOU5 and excitin8 programme of devek)pment to further strengthen our services and community impart. Key pr10nti forthe cornin8 year indude Securing funding to create a full-size 36 alkweatherfootball and ny pitth at Nethercraigs. Contlnulng to work with Glasgow Life and People Make Glas8iw ComftnitieS to deliver activltles at our site5, includlng Dennis Donnelly, the Corkerhill Hub. and Nethercraigs Pavilion. Continuing to deliver a communlty cydin8 project in partnership with Scottish Cycling. Expanding and promotin8 the range of aCtItIeS available at all 3 sites increasing engagement with community members. Expanding and improving the range of artwitie5 dehered from our community gym and dance studio. Implementing a digital online bookirwd system for outdoor and indoorspace Creating additional job and volunteerw¥ opportunltles forlocal residents, recruiting community members to our hub activitie5, and introducing new aCt1YeS 8uided by the needs of users and residents. Developlng and strengthenlr our partnership with Active Sthoolsto deliver football, other sports, and health & wellbeing-related festival Sharpening and enhancing our communication and marketing ath1t. Extending our relationship with Glasgw Hawks and the Scottish Ru8by Union to jointly develop football, rugby. and related training opportunities and eVts acrossthe Netheruay and Dennis Donnelly grounds. Growing opportunities for gir15 and young w(wnen to participate In football. rugby, track & field. and indoorloutdoor sport and recreational actbvitie& Providing training for our Xaff and volunteers. duding emerLY first aid atwork. fire safety, and equalitie5 and dlversity training. Continuing to provide affordable, bookable pitth and Intemavextemal space for all community members wishing to participate in outdoor and irAoorsportin& health. and wellbeing actiyitie> This remarkable year demonstrates Pollok Unitsrfs commitment to delivuing high-quality, inclusive services while building strong partnerships and fostering opportunities for Individuals acr055 our communities. l am proud of what we have achieved and confident that, with the continued derfication of our staff. volunteers partners, and funders, Pollok United SCIO will continue to thrivei posltlvety impactin8 the lives of those we serve. Cessation of Pollok United Nethercralgs CIC and Transfer of Assets to Pollok Unlted SCIO ID May 2025, being the end of the final financial period in which Pollok Lknited Nethercraigs CIC, our sister company. operated, the organisation ceased to operate. All assets of the acwere transferred to Pollok Unlted SCIO on 31 March 2025, to enhance overall efficiency and operatlons. An application to remove Pollok lthited Nethercr• Clcfrom the Comp•les House reglster will be made in due course.
Polk)k Unknd SCIO Approv the TntstÈes on and thar behalf bv: 3011212025 3011212025 J December 2025
Pollok Unlted S(10 The Trustees are responsible for pparInG the tnt. rert and the finanual statements in accordance with the United Kin8dom Accounting Standards (United ngdoM Generally Attepted PuountinB Practicel and applicable law and regulations. The law applicable to charltles in Scotland requires the tntstees to prepare finCial 5t3tements for each financial year which give a true and fair view of the state of affairs of the tharlty and of its incoming resources and application of resources, including its kncome and expenditur4 for that perio(L In preparing these financial statements, the trustees are required to: select suitable accounting policles and appty them con5i5tently: obseNe the methods and principles In the Charities SOR make judgements and estimate5 that are reasonable and prudtht state whether appllcable UK Accwnting Standards have b*n followed. subject to any material departures disclosed and explained in the flnancial statements. and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charlws transactions and disclose with reasonable accuracy at any time the financial posltion of the charity and enable them to ensure that the financial sLitements comply with the Charities & Investment (Scotland) Act 2005, regulation 8 of the Charities Accwnt (Scotland) Re8ulations 21JJ6 (as amended). They are also responsible for safe8uarding the assets of the charfty and hence for taking reammable steps for the prevention and detection of fraud and other irregularities.
Report of the Indepentht AudltryS to the Trltstees and Members
We have audited the finanoal statements of Pollok Urted sao lthe 'thaiity) for the period ended 31 March 2025 which
comprise the Statement of nanCIal trtres, the Balwe eet the Cash FI Statement and Notes to the Financlal
Statements, including a suwffiary of significant accoLN)tin8 poliaes. The finartlal reportiry framework that has been applied in
their preparation is applicable law and United r£doM Accountlng Standards Iunited ngdoM Generally ACpted Accounting
Practice), induding Finanaal Reporting Stsnd¥d 102 The Flnanoal Reportiwa Standard applicable In the UK and Republic of
Ireland..
Oplnlon
In our opinioffj the financial statement&"
glve a true and fairvlew. In acc(Kdanttwith United dorn Generally Accepted Accountin8 Pradice applicable to Smaller
Entltles, of the charivs affalts as at 31 March 2025 aml of its ikKomiry reSrCeS and apICation of resources, Includlng its
Income and expenditure. fer the period then ended; and
have been prepared in a¢cwthn with the Charftyes and Trustee Investment Iscrtland) Act and gulatIOn 8 of the
Charltles Accounts Iscotland) Regulations 20C6 las amendedl.
We conducted our •vdlt In accordance wlth InternatlcThl Standards on Authitin8 IUK) (1>45 IVK)) appllcable law.
Our respon51bllltles under those standards are fvrther described in the Audltorfs responsibl11e5 for ttre audlt of the flnanclal
Statements sectiM of our (eporL
We are Independent of the charity in accordance wlth the ethkal requlrements relevant to 4yJr aud1¢ of the financlal statements
In the UK Indudkn8 the FRes Ethlul StaThlard we hm fulfilled our otlr ¢thi¢al reg>onsibllltles.
We b•ll•ve th•t the •udlt evlden¢ we have obtslned Is suffhJent and approprlate to provlde a ba4s fc4 our oplnlon,
Concluslons to golng concern
In audltln8 the finandal statsments, we have concluded that the trustee's us• of th• 8oin8 concern basls of accountln8 In the
preparation of the fmandal ststements is approprAts.
8a$ed on the work we have perfomd. we have not Identified ary material uncertaintles relatin8 to events or condltlons thaL
individually or collectNety. rhty ¢aM $Irl¢•nt doubt on the tharivs abifity to ¢(nue as a 8oln8 concern for a perlod of at
least twelve months from when the orinal finan¢ial statemffits were *rthorlsed for tssue.
Our fesponsibllitbes and the responslbilities of the trustees with respert to 8oln@ concttn are descnted In the relevant 5ectlons
of this reporL
Other Inforn
Our opnion on the financial statemthts does not c
Pollok ihwted SCIO Report of the IndependentAudltors to the Tvustees and Members the information given in the financial statements is inconslstent in any material respect with the Trustee's report: or proper accounting records have not been kept or the financial statements are not in aereement with the accounting recwds- or the informatlon glven in the trustees report Is Inconsistent in any material respect with the financial statements, or we have not received all the Infom)atitin and explanationswe require for our audlt. Responsbilltles oltrustees As explained more fully in the Ststement of Trustees. Responsibi&ties. the trustees are responsible for the preparation of the financial statements and for being sètisfied that they give a trtse and fair view. and for such internal control as the trustees determine is necessary to ertable the yeparation of financial statements that 4re free from materfal misstatement, whether due to fraud or error. In preparing the financial ststements. the trustees are reble for assessing the charitable company's abillty to continue a5 a 8oin8 concern, di5closin& as appllcable. rnatts related to 8oin8 coeM and using the golng conrn basls of accountin8 unless the trustees either intend to liquidate the thoritable c<ryny or to cease operntions, or have no realistic alternative but to do so, Auditorfs re$ponslbllltles lor the audltof thé Ilnaneknl siatem•nts We have been appointed as audltor under sertlon 44(1ll¢) of the Charftles and Trustee Investment1Swtlandl Art 2005 and report In accordance wlth re8ulatloDs made under that A¢t. Our oblectlves are to obtaln reasonable Jssur)n¢e abt whether the finandal statements as a whole are free from materl)I mlsstatement, whether due to fraud or erfor, and ¢0 isgje an audltorfs report that Includes our oplnion. Reasonable •ssurance Is a hlgh level of assurance, but Is not a 8uarantee that an audlt COrurted In accordance wlth ISA$ IUKI wlll always detert a materlal mlsstatement when It ulsts. Mlsstatements ¢4n arfse from (raud or wror and are consldered materlal If, Indlvldually or In the a88re8ate, they Could reasonably be expected to Inlluence the econ0ft( declslons of users taken on the basls of these flnanclal stat•m•nts. Irregularlties, includlns fraud, are instances of non.compllance wlth laws and re8u14tlons. We deslgn procedures In Ilne wlth our responsl)Ilitles, tlined above, to detect mat•rlal ml$statements In respect of Irregularltle$, Includlng fraud. The extent to whlch our procedures are capable of detertlry trre8utsrfti4 Indudin8 fraud Is detalled below: We 8alned an understandlng af the lew and regulatory trewOrk applicable to the charfty and the sertor In whlch It operates and consldereé the risk of acts by the charlty which were Contrary to appllcable laws and regulations, Includlng fraud. Thls included but was not limited to the Chawilies and Trustee Investment (Scotland) Act 2005, and ThE Charities Accounts (Scotlandl Regulations 2006. Our audit procedures were desi8ned to respond to rfsks of materlal rnisstatwnent In the financial statements, recognisln8 that the risk of not detecling a matwial mi55tatement due to fraud 15 higher than the risk of not detecting one resulting from error, os fraud may involve deliberate concealment by. for example. forgery. misrepre5entation5 or through collusion. We focused on laws and regulatlons that could 8ive rise to a material misstatement in the charity'5 financlal statements. Our tests included, but were not limited to: the engagement partner ensured that the eng¥mt team collecti¥ely had the approprlate competence. capabllities and skills to identify or reco8ni5e nOnOmplI0n with applicable laws aThl re8ulations: we focused on 5peofir laws ar reat• which we considered may have a direct material effect on the financial statements or the operations of the charity. ta1 leglthtiw data protectlon. antl-bribery, employment, envlronmental and health and safety legislation; we assessed the extent of compliance with the laws and regulation5 identified ab)ve through making enquiries of mana8ement and inspecting legal c(Yre5p0nden. and identified laws and resulation5 were conmnunicated within the audit team regularly and the team remained alert to instances of non-compliance throughoutthe audiL we a55e55ed the susceptibility of the charity's financial ststements to materlal misstatement, including obtainin8 an understanding of how fraud might ocatr. by:
Polbk Unlted Sao Report of the Indepemdont Audftors to theTNstees and Members making enqulrles of management as to where they consldered there was su$ceptlblllty to fraud, their knowledge of actual, suspected and alleged frnud: and ¢onsidtrinG the int•rnal cgntrols in placeto miti8ate risb of fr4ud and norFwmpllance with laws and regulations. To address the rljk of fraud thiou6h mbniEem¢nl bla$ and o¥erride of Controls, we: performed analytical procedures to idEntify ony unusual or unexperted relatlonshSps; tested loumal entrle5 to Identlfy unusual transactlons; •sgesged whether Judsements and assumptiDn5 made in deterfflinins the kqy accouftting 45tmat•s ware indicitive of potential blas; and Investlgated the ratlonale behlnd nlfl¢aftt or unus1 trans&rti In response to the r15k of Irregulwifles •nd non-cornpllano wlth laws and regu13tlon5, we de518ned woodure5 whlch included. but were not Ilmlted to: a4reeln8 flnanclal st•tefflent dlsdosurqs to underlyin8 SUPPOrtln8 docum•ntstion: enquirlngofman88ement as to actual and potentlallltaOon aNI dalms; and revlewln8 cwrespondence wlth HMRC ond the comparty's leyl •d¥lsors. There are Inherent Ilmltatlons In our audlt ProcUr•S deserb•d •bow. Tha mor• r•ffloved that laws and regulatlons are fram fln•ndal tr•ns•¢tlons. the less Ilkely It Is that we would beeorn• •w•re Df non-con)pllanu. Audltln8 Standards •lio Ilmlt th• •udlt pro¢¢dur¢3 required to Idèntlfy non-eomplianee wlth laws Ind re8ulatlons to onqulry of th• trust••s and oth4r mM4sement ind the Impectlm of regylJlory and le&al rorrwpondcn¢e, If anv. Materlal mlsstat+>n4nts that arlse due to fraud can bè hardir to detect than those that arlse from error Is they fflay Invc4v• d•llboratg con¢4Alm4nt or collusbn. A further de5crfptlon of ¢ur responslbllltles for thg av&it of th• flnanclal statefflents Is locat•d on the Flnantlal Rppartina ¢oundl's webslte at www.frGor8.uk/oud6tor5re5ponslbllltles. Thls d(rIptIDn formi pJrt of our Rwpprt of th• Indepandènt AudSiors. Use of our report Thbs r•FKryrt Is made solely to the charity's members, as a body, li accordance wlth ReEul3tlon 10 of the Charlties Aecounts {Scotland) ReEul8tions 2006. Our audlt v4rk hès been undertaken so that we nlght state to the ¢harlty'S members and the trytstees those matters we are requirod to state to them in an audit(s' report and for no Dther Purpose. To the fullest •Ktent permitted by law, we do not accept or assume responsibillty to anyone other than the charity and the charitable rnÈmbers as a body, for our dIt worL or fw the opinion5 we have forrned. S•Dlor St•tutory Audlter For and on behall of Cll•nts 1st Accountancy LSmlted Statutory Audltor Chartered Certlfled Accountants and Ststutory Auditors Va P Grlmley & Company 172 Kelvlnhaugh Strt Gla5EOW G3 8PR Dated: 30 December 2025 aients 1st Accountancy Llmlted Is ellslble to actas an audltor In terms of settl 1212 01 the Coffoanles Act 2006
polk SC Slatement of Rnandal p£t1¥ for the perlod Ended 31 March 2025 liestrfcted fund5 Deslgnated funds Total 2025 nd$ Perlod to 31 March 2025 Income and Endowments from: Donations and legacies Charitable activities 308.324 313.230 621,554 58A24 58,824 Total income 313,230 680.378 Expendlture on: Raising funds 149,162) (279,991} 1329,153} 16,8251 (258,7781 (594,756) 85,622 Govemance costs 16.82S) (174,75S) (230.745) 136,403 Charitable activities 184,020) P64,012) (50,7821 Total expenditure Net movement In funds RecaThelllatlon of fund$ Total funds brought foard Funds transfer 427.960 107,159 160,000 10,000 695,119 iio,000) $54J62 Total funds carrled fornv¥d 14 56,378 170,000 780,739 The breakdown for 2024 Is showrt below Vnrestrl¢ted R•strlrted funds Desl8nated funds Total 2024 Notes to the Cash FILW Statement Y•ar to 31 May 2024 Income and EndowmentsfronK' Donations and lésacles 261741 435,040 698,780 Ch•rft4ble artivitles 55267 55,267 Total Incom• 319 435.040 754,047 Expendlture an: Raising fvnds Governance costs (SO,065) (6.S(10) I6.125> 1208,6821 1258,7471 16.500) Charitable activities (170.5151 1379.197) 55,842 1306,640) 1571.887) 182.160 Total expenditure Net movement in fund5 126.319 Reconclllatlon of fund5 Total funds brought forwwd 31L641 SL317 150,000 512,958 Funds transfer (io.(KJo} 427.9EO 10,000 107,159 160.000 695,119 All of the charity's activities derive from contiwlng operations durfr6 the above two periods. io
Pollok Unltod sao Balan Shoet3s at31 2025 zo Note Flxed assets Tangible assets 150,967 Current axets DebtLVS 126,800 428.599 555,399 Bank 456,144 637.498 reoTr¢x5: Amowt5fallns due vAthln ¢Jne year 111415 IIL2481 Net cuvrent assets 625,083 544,151 Net assets 780.739 695,119 Funds of the tharfty. Restricted funds Des*nated fd$ Unrestrfrted funds 14 56,378 170.000 S54J62 780.739 107,159 160. 427.960 695.119 14 14 Tot?1 funds The fincIal st)ternents on paBe5 10 10 24 were approved by the Truste85 authori5ed fw i55ue 3011212025 30112n025 Date . 30 Deeember 2025 li
For the peYAod ended 31 Marth 2025 Notes 2024 Cash flows from Oper*1 acti¥ft Cash generated from operations 45.605 217,148 Net cash provided byllused 5n) operaUn8 acti41 45.605 217,148 Caih fl¢)ws fr¢Jm hwestlng Xll¥lt Flxed asset addilor Net cash (used in)Iwovided ty investin8 artivitles 1ts,060) 1ts,060) (2,8471 12,8471 Ch•nae In ush and ¢•sh ewl¥kn In the f•POrtlw perlod Opinlni cish And ¢ash •qulv•lents 27,545 428,599 214,301 214,298 Cl¢slni clslb •NI ¢•th •wlv•l•nts 4S6,144 428,599 Iz
United Sao Notes to the Cashkn Ststom*nt forthe perlod ended 31 MArch 2025 l Reconcllatlon ol Net income (eXnditre> to Net Cash Flows from Opefakng Actlvitles 2025 2024 Net Incomel{expendlture) forthe reportkn8 perlod (as perthe Statement of FIAancial Aetlvltles) S5,622 182,160 Adjustments for depreciation charges Ilncreasel decrease In debtors Increase Idecreasel in creditors 13,371 (54,5541 1,167 13,067 25.193 {3,2711 Net ¢ash provlded by l used In ) operat60Ths 45,605 217,148 2 Anatysl$ of Chan4es In Net Fund5 As 31 Mafch 2025 At l June 2024 Cash flow Net Ush Cash at bank and In hand 42&599 27,545 456,144 13
Pollok United SCIQ Notrs to the Flnan<kl Statements for the Perlod EDded 31 March 2025 l Accounti polldes Summaryof Si1n(ant aCcot% pofKies and key accoun estrn The principal accounting policies applied in the prePtiOn of these financial statements are set out below. These poliae5 have been consistentty applied to all the years presented. lesS other1ve stated. Statement of (omplance The financial statements have be prepared in accordance wtth Accn11n£ and Rworting by Charities: Statement of Recommended Practke applicable to th3ritye5 preparins their accounts in xcordance with the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102) leffectNe l January 2015) - {Charfties SORP (FRS 1021), the Financial ReportinB Standard applicable irt the UK and Republic of Ireland {FRS 102). Pollok United SCIO meets the definition of a public knefft entity UM4u FRS 101 Assets and Ilabilitie5 are initlally recognised at historical c05t Ortran5aQl value unless stated in the relevant accounting pollcy notes. fjolnl ¢onc¢rn The trustees consider t1 tlrn are no material uncertainties about the charivs ability to continue as a 8oin8 concern nor any slqnlfl¢ant areas of urlcertainty that affert the urrytng ¥ae of assets held by the ¢harlty. Incomq and eDd0ents All income is reco8nised on¢¢ th• tharity has efitlt1ent to the IrKomi it 15 probable that the in¢ome wlll be recelv•d and the amount of the In¢ome recelvable Can be measured reliabty. Donallons and let#les Donatlons are re¢ognlsed when the thartty has been novfled kn wrftWb8 of brfh the anwit and settlement date. In the event that a donatlon Is sublect to ¢ondiUons thjt requ1 a Iml of perfonnance by the tharlty before the ch?rlty15 entltled to the fund& the Inwne Is deferred not rIcniSed untll elther those conditlons are fully met, or the fulfllment of those ¢onditiMs Is wholy wfthin the control of the charlty •)d ft is probable that these condltlons wlll be fulfllled in the reportlng perlod. Expendlture All expenditure Is reco8nlsed once the ts 111811 or constructtve obfi8ati•)n to that expendlture, It Is probable settlement Is fequlred and the amount be measured reliaw. All costs are allocated to the appllcable expendlture heèdln8 that a88re8ate slmll¥ costs t¢ thit ¢aiem. re costs cannot be olrectty attributed to partl¢ul¥ headSngs thy have been Ill¢¢ited on • bals eonststent with the use of resources, vAth Central staff costs allocated on the basts of tlme spent, and depreclatlon tharles allo¢ated Qfi the portion of a55eVs use. Other support costs are allxat•d based on the spread of staff costs. Raliln8 eunds These are costs Incurred In attrartln8voluntary I1¢e and those incurred in trathng actiinties that ratse funds. Charltable acllvlu Charitable expenditure ctynprises those costs incurred in the deltvwy of Its xtiwtres and 5ervice5 for its beneficlarie5. It includes both costs that can be alloca¢ed directly to yJch aCtiv[t5 and those costs of an indirert nature necessary to 5UPPQrt them. Governance costs These include the costs attributable to the tharity5 compfiance vhth constltutimal and Statutory reqU1ments, IncludinB independent examination. strategic management and trusteds meetlngs and reimlwrsed wen 14
Pdlok Unked SCKI Notes to the Flnandal Statementsforlhe Perlod Ended 31 March 2025 Tanglble flxed assets Depreclallon and amortlsatlon Depreclatlon is providÈd an tsngible fixed assets so as to write off the cost or valuation. less any estimated residual value, over their expetted useful economic life as fo11th. Fixtures, fittings and equipment Plant and mathinery 6.67% reduthE balan 25% redIng ba1ce Trade debtors Trade debtors are amounts due fr(*m cuSton5 for the hke of pitch fxilitles performed In the ordinary course of business. Trade debtors are recognised inbtbally at the transartion price. They are subsequently measured at amortised Cost using the effettive interest method. less provision for Impalrment. A provision for the impalrment of tr4d¢ dlbtors Is establlshed when there Is objectlve evldence that the tharfty wlll not be •ble to collect all amounts due accordln8 to the orftlnal terffls of the re¢eivable& Trade ¢r•dltors Trade credltors ar• obli8ations to pay for goods or seNlces that have been a¢qulred In the ordlniry course of buslness from suppll•rs. Accounts payable dasslfied as current Ilabllltles if the charlty does not have an uncondltional rlghc at the end of the feportin8 wiod, to defer stttlement of the credltor for at leost twelve months after the rep¢rtlng date. If there is an uncondlt6onal rl8ht to defer Settlement for at least twelve months after the r•portln8 date, they are wesented as nonrfurrent Ilabllitles. Trade credltors are recognlsed Inltlalty at the trnnucti4)n price afid subsequendy measured at amortlsed cost Uslng the eff•ctlve Interest methad. Fund strurture Unrestrlrted In¢ome tunds are general funds that are available for use at the trustee's dls¢retlon In furtherance af the objectlves of the charity. Deslgnated Income funds are unrestricted funds that the trustees wlsh to show separately as they are for sp•clflc purposes. Restrl¢ted funds are funds recelved from donors vtho spetify vthat the funds may be used for, and Is such thelr use Is restrlcted and Can only be used for said PUfPOSé
Pollok Unlted SCIO Note5 to the Flnanclal Statements for the Perlod Ended 31 March 2025 2 Income from donatlons and legacles Unrestrlcted funds Restrlcted Deslgnated funds funds Total 2025 Total 2024 Note Donations from indlviduals Donation from CIC Gift aid Grants from organisations 145,629 122,059 14,225 26,411 308,324 145,629 122,059 14,225 339,641 621,554 110.601 137,737 15,403 435,040 698,780 17 313,230 313,230 The breakdown for 2024 Is Unrestrlrted funds Restrlcted Deslgnated fun(ts funds Total 2024 Donations from individuals Donation from CIC Glft aid Grants from organisations 110,601 137,737 15,403 110,601 137,737 15,403 435.040 698,780 20 435,040 435,040 263,741 3 Income from charltable artlvitles Unrestrlcted funds Restrlcted Deslgnated funds fund5 Total 2025 Total 2024 Hall hire Pitch lets 26,378 32,H6 58,824 26,378 32,446 58,824 29,456 25,811 55,267 4 Expendlture on ralslng funds Unrestrlrted funds Re5trlcted Deslgnated funds funds Total 2025 Totsl 20Z4 Wages Other costs Pitch lets,repairs and maintenance 38,183 146,151 37,518 96,322 184,333 37,518 107,301 164.462 38,549 55,736 10,980 49,162 279,991 329,153 258,747 16
Pollok Unlted SCIO Notes to the Flnanrlal Ststements for the Perlod Ended 31 March 2025 The breakdown for 20241s Unrestrlrted funds Re5trlcted DeslBnated fvnds funds Total 2024 Wa8es Other costs Pltch lets, repairs and maintenance 39.190 125.272 38,549 44,861 208,682 164,462 38.549 55,736 258,747 10,875 50,065 5 Totsl resources expended UnrerItted fundi Restrlrted Designated funds funds Total 202S Total 2024 Ryi5ing funds Charltable actlvltles Governance costs 49,162 174,758 6.825 230,745 279,991 84,020 329,153 258,778 6,825 94,756 258,747 306,640 6,500 571,887 364,011 The breakdown for 20241$ Unrestrlrtqd funds Restrlrted Doslgnated funds funds Totil 2024 Raislng funds Chlrltable actlvltles Govern)n¢e costs 50,065 136,125 6,5¢XI 191689 208,682 170,515 258,747 306,640 6,500 57L888 379,197 17
Pollok Unlled sao Notes to the Flnanclal Siatementsfor the Perlod Ended 31 March 2025 6 Charltable actlvltles- Unrestrlcted Total 2025 Total 2024 Team expenses Rates and water Heat, Ilght, power Insurante General maintenance Office expenses Sundry expenses Professional fees BookkeeplnB Motor expenses Marketing expenses Bad debts Charltable donatlons Computer expenses Bank charles Depre¢latlon 140,436 1,436 100,587 295 415 1,386 9,001 S,S61 490 1,953 317 2,836 7,240 921 625 3.203 717 153 1233 350 4338 154 64 13,067 136,125 13,371 174,758 7 Analysls of gov•rnan¢• costs lthrestfflcted Fwd$ Totsl 2025 Total 2024 Independent audltors remunerntion 6.825 6,825 6,SOO 8 Net expondlture Net expenditure is stated after thar8in8: 2025 2024 Independent audltors, rernuneration Depreciation 6,825 13,371 6,500 13.067 g WaEe5. Truxees remuner*lon and expens The average employee5 dwin8 the year was 9 (2024 9 enwloyees ) No trustee5 received any rwnuneration during the period (2024 £NIL) and no trustees received any expenses durin8 the period12024 £NIL). 10 Taxatlon The charity is a resistered charity and therefore exempt from taxatlon.
Pollok Unlted SCIO Notes to the Flnanclal Statements for the Perlod Ended 31 March 2025 11 Tan8lble Ilxed assets Flxtures & Flttln85 Plant & Machlnery Cost Total At l June 2024 299,703 25,445 18,060 43.505 325,148 18,060 Additions At 31 March 2025 299,703 343,208 Depreclatlon At ljune 2024 160,280 10.472 170,752 13,902 2,899 16,801 174,181 13,372 187,553 Charge for the year At 31 March 2025 Net book value At 31 March 2025 128,951 26.704 155,655 At 31 May 2024 139,423 11,543 150,967 The Closing Net book value Is split.. Restricted 5,000 150,655 155,655 Unrestricted Total The fixtures and fittings of £299,703 includes £282,513 of the original cost of developing the artificial football pitch and amenlties, which is situated on land leased from Glasgow City Council. In the event that the SCIO moves or the lease is terminated, it Is unlikely that any of the asset will be recoverable . 12 Debtors 2025 2024 Grant income 41.857 137,907 545 Loan due from CIC 126,192 283 Prepayments Trade debtors 1,045 181.354 325 126,800 13 Credltors fallln8 due withln one year 2025 2024 Trade credltors 1,548 9,700 11,248 Accruals 12.415 12,415 19
Pollok Unlted SCIO Notes to the Flnanclal Statements for the Perlod Ended 31 March 2025 14 Funds Balance at I June 2024 Incomlng resources Resources expended Funds Balance at 31 Transfer March 2025 Note Unre5trlcted funds funds Restrltt•d funds Total fundi 427.960 160,000 107.159 695,119 367,147 1230,74SI iio,000} io,ooo 554,362 170.000 56,378 780,739 16 20 313,230 680,378 1364,0121 1594,757 Balan¢• at I June 2023 In¢omln8 resour¢e5 Resourcos expended Funds Balanco at 31 Transfer Miy 2024 Unrestrlcttd funds Desl8nated funds Re5trlrted funds Total funds 311,641 150,000 51,317 319,008 {192,689) (10,0001 10,000 427,960 160,000 107,159 16 20 435,040 1379,197) 15 Analysls of net assets between lunds Unrestrlrted tunds R•strlrt•d Deslsnatod lunds funds Total fvnd3 Tan8lble flxed assets Current assets Current IlabllStles Totil net JJg¢tg 150,655 416,120 {12,4151 554,360 5,000 51,378 155,655 637.498 {12,4151 780,739 170,0(K) 56,378 170,000 16 Desl8nated fundi Pltth r•n•wal Income Openln8 balance Funds transfer from unrestrlrted funds Incomln8 resources 160,000 10,000 170,000 Dlrect expenses Admln expenses 170,000 20
17 Restricted income from donations and le2ad•s Glasww Wdlbelry Fund SFA SFA After Sthool CJCFP Fwd OCMS Fundlnz Total Restrlctqd Grants from organlsatlons 183,048 25.966 io.sc 5,176 84,040 313,230 18 Re5trlrt•d eipendlture on ralslns lunds NJllwal Menlal IleAIth Fund SFA DCMS Fundlnz 5FA Aft•r School GCFP Fund Total Restrltt•d Pltch repalrs Pitch hlre Team expenses Wases 6235 90.087 96,322 11,117 26,401 146,151 279,991 5,312 5,805 23,25S 29,825 58,885 i.osi 10,719 11,799 1?86 105,607 S,391 1,986 90,087 21
19 Re5trirted charitable artlvitles SFA GCFP Total Heat and light Rent and rates 16,043 10,000 20JW6 Repair5 and maintenance Computer costs Printing post and ststionery Subscription Sundry Account3ncy Consultancy fees Cleaning Bank charges Donation to CIC 3.385 4.015 392 452 166 LS7S L741 960 5367 2,057 35,024 73,602 8376 2,057 35.024 PA.020 299
Notes to the Flnandal Statements for the Perlod Ended 31 Marth 2025 20 R•strlct•d lund analysls SFA NJtlonal Nqwstots Fund Total clf GCFP A5 at l June 2024 Incomln8 resources 1396 183,048 S,444 84,911 5,176 4.670 25,966 30,636 97,960 218,690 316,650 4,50D IOA83 Resourc•$ •xp•ndod Aalsln£ funds Charltable artivltle$ Total r•sources expended 111,842 73.602 185.444 9),087 IL799 10.299 22,098 S391 219,120 13,901 303.021 90,087 5.391 8,538 5.092 13.629 Total SFA bll Health lunth Aftor Sdwol Wellbelnu Fund Totil A5 at lJun• 2024 Incomlng resources 97.%0 218,690 316,650 7,213 107,159 313,230 420,389 91253 Resour¢qs expended Aaislng funds Charftable artlvltles Totsl resources expended 219,120 83,901 303,021 58M5 119 S9,004 279,991 84,020 364,011 AS at 31 March 2025 13,629 32,249 10,500 S6,378
Pollok Vni¢¢d sao s to the Flnanclal $tat•rnents forthe Per11 Ended 31 Mmch 2025 ZO Restrlcted fund aTralysl8 ( Comparativ•) SFA DCMS Matlonal Lottery Adapt & Thriva N•w Sco Fund Dlrect Club Invert Total GCFP Asat l June 2023 Intorning resources 12,526 182.961 195,487 432 25.698 6,QC 3L698 3,175 41.831 404.041 44S,872 190,007 Igo,o07 2S.073 2S,073 432 3.175 Regources expended Raising fund5 tharitsble aGtivitie$ Total resourtes exp¢nd¢d 93,091 99.999 193,090 M,861 SO.235 105.096 13,752 6,651 20.403 22.576 3,139 25,715 3,175 177,4SS 170.456 347,911 432 432 3,175 2,396 84,911 4,670 5.983 97,960 Totsl IAental blf Htalth funding SFA After Sthaol Robertsan Trust Total Asat l June 21Y23 In¢ornin8 resources 41,831 404.041 445,872 1,986 7.500 51317 435,040 486357 30.999 30.999 1.986 7,500 A•re@S expend•d Raising funds Charitable actlvltles Total resour5 expended 177,4SS 170,4 347.911 23.727 59 23,786 7,$00 208,682 170.SIS 379,197 7.5DO As at31 May 2024 97,9EQ 1,986 7.213 107.159 Zl Related partie$ The tharity is controlled by the Trustees. Pollok United Nethercrai65 ac 15 a 515ter conmnunity irrterest ¢ompany in wl*ch resigned in March 2023. was a txrector Miho 24
Pollok Unlted SCIO DttAiled Stat¢m¢nt of Fin*nclal Attivities For the period ended 31 Mar¢h 2025 2025 2024 INCOME Charitable activitles Appeals and Donations Glft Ald Hall hlre Pltch lets 145,629 14.225 26,378 32,446 339.641 122,059 680.378 110.601 15,403 29,456 25.811 435,040 137,737 754.047 Grants- other agencies- restrlcted Donation from CIC Total Income resources Dlrert charltsble costs Team expenses Pltch maintenance and repairs Rate5 and water Llght heat and power Insurance 166.837 118,418 11,436 20,567 191 129.516 65,356 295 11,043 3,693 164,462 21,706 5,561 2.836 2,322 Salarle5 Repair5 Offlce expenses Motor expenses marketInadvertIsIng Charitable donatlons Sundry expenses Computer costs Audit fee5 Professional fees Bookkeeping Bank charges 8ad debts Depreciation Donatlorb to CIC Total resource5 expended 184,333 20,231 1,373 717 153 350 59 4.988 6,825 1.585 4.944 2.121 1,233 13.371 35,024 594.7S6 4,391 554 6,SOO 4,316 2,348 2.388 13.067 131,534 571,887 Net l expenditurelllncome 8S.622 182,160 Thls page does not form part of the statutory accounts 25