## **SCOTTISH TOUCH ASSOCIATION LIMITED**
## **ACCOUNTS**
**For the Year Ended 31st December 2024**
**SORP accounts**
Scottish Touch Association Limited (Limited by Guarantee)
## **LEGAL AND ADMINISTRATION INFORMATION Year ended 31st December 2024**
**Company number :** SC419770 **Charity registration number :** SCO44676
## **Registered Office and Operational Address:**
335 Hardgate Aberdeen AB10 6AU
## **Directors**
The Directors of the charitable company (the charity) are its trustees for the purposes of charity law. The Directors and officers serving during the year and since the year end were as follows:
Alastair Smith (resigned 29 February 2024) Tom Chrisp (appointed 20 September 2023) Kirsty Wheeler (appointed 22 February 2023) Jennifer Wright (appointed 18 July 2023) Monica Wallace (resigned 28 February 2025) Ross Taylor (appointed 18 July 2023) Clare Hill (appointed 18 July 2023) Suzanne Brownie (appointed 18 July 2023) David Bartlett (appointed 26 July 2023) Nicholas Forrester (appointed 28 April 2024) Robin Williamson (appointed 24 February 2025)
## **Company Secretary:**
Tom Chrisp
## **Bankers:**
The Royal Bank of Scotland 36 St Andrew Square Edinburgh EH2 2YB
Scottish Touch Association Limited
31st December 2024
1
Scottish Touch Association Limited (Limited by Guarantee)
## **REPORT OF THE DIRECTORS**
## **Year ended 31st December 2024**
The Directors are pleased to submit their report and accounts for the year ended 31st December 2024.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The organisation is a company limited by guarantee and a registered charity. The company was established under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under its Articles of Association, the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 as amended and the Companies Act 2006. The Directors of the company are also charity trustees for the purposes of charity law. Under the company's Articles, the Directors are elected to serve for a maximum of six years, after which they can offer themselves for re-election.
The Directors who served during the year are set out on page 1. Training of new Directors is carried out by means of an introduction and discussion meeting with existing Directors. The information given to new Directors contains a copy of the rules governing the Charity, a copy of the Charity accounts and copies of minutes from the Directors meetings over the prior year.
## **OBJECTIVES AND ACTIVITIES**
- Develop the sport of Touch at all levels in Scotland through affiliated regional associations
- Oversee the governance of the sport of Touch in Scotland
- Support the training and development of Touch coaches, referees, volunteers and players
- Represent the interests of Scottish Touch, its affiliates and members with other national and international bodies
- Manage the selection, training, logistical support and performance of the national Touch
- squads in international competition
- Develop relationships with Federation of International Touch & European Federation of Touch
## **REVIEW OF ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE**
The 2024 season saw a significant proportion of time spent preparing for the Touch World Cup, held in July 2024 in Nottingham, England. At open and senior levels, Scotland sent 7 squads and competed well against a wide range of opposition countries.
At youth level, we sent a mixed under-18 squad and a mixed under-15 squad to the European Junior Touch Championships in Vichy.
Looking ahead to 2025, preparations began for Scotland to host the European Seniors Cup at Stirling, in August 2025.
Scottish Touch Association Limited
31st December 2024
2
Scottish Touch Association Limited
(Limited by Guarantee)
## **REPORT OF THE DIRECTORS Year ended 31st December 2024**
## **FINANCIAL REVIEW**
Income for the year totalled £150,519 (2023: £93,277) and expenditure totalled £142,658 (2023: £95,677). This resulted in a surplus of £7,861 for the year of 2024 (2023: £2,400 deficit). The movement of funds on the Balance Sheet saw our General Fund increasing by £797. The National Squad Fund increased by £7,064. Other Funds saw no movement.
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
Charity law requires the trustees to prepare financial statements for each financial year which show a fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- observe the methods and principles in the Charities SORP; and
- prepare the financial statements on the ongoing basis unless it is inappropriate to presume that the charity will continue in operational existence.
To reflect a true and fair view in the financial statements for the year ended 31 December 2024, an accruals basis of preparation has been adopted.
The trustees are satisfied that they have sufficient resources to continue for a period of 12 months from the date of signing the financial statements. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Approved by the Directors on 31 October 2024 and signed on their behalf by;
Nick Forrester Director
Scottish Touch Association Limited
31st December 2024
3
## Scottish Touch Association Limited
(Limited by Guarantee)
## **Company number: SC419770**
## **Charity registration number: SCO44676**
## **Examiner's Report to the Trustees of Scottish Touch Association Limited**
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 5 to 9.
## **Respective responsibilities of trustees and examiner**
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the acconts 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 trusees consider that the audit requirement of Regulation 10(1) (a) to (c) 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.
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
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accohnts 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
Name: James Dewar Relevant professional qualification/ professional body: CA, ICAS Address: 335 Hardgate, Aberdeen, AB10 6AU Date: 31-Aug-26
Scottish Touch Association Limited
31st December 2024
4
Scottish Touch Association Limited (Limited by Guarantee) **Company number: SC419770 Charity registration number: SCO44676**
## **Statement of Financial Activities Year Ended 31 December 2024**
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|---|
||**Note**|**Funds**|**Funds**|**Funds**|**2024**|**2023**|
|**Income**|||||||
|Voluntary Receipts|||||||
|Donations & Gift Aid||-|-|-|-|552|
|Bank Interest||375|-|-|375|257|
|Other||1,038|-|-|1,038|1,418|
|Receipts from Association Activities|||||||
|Membership Fees|3|5,924|-|-|5,924|540|
|Events|4|143,182|-|-|143,182|90,510|
|**Total Income**||150,519|-|-|150,519|93,277|
|**Expenditure**|||||||
|Cost of Association Activities|5|142,050|-|-|142,050|95,067|
|Affiliation Fees|6|608|-|-|608|610|
|**Total Expenditure**||142,658|-|-|142,658|95,677|
||||||||
|**Net income/(expenditure)**||7,861|-|-|7,861|(2,400)|
|**Total funds brought forward**||12,588|-|-|12,588|14,988|
|**Total funds carried forward**||**20,449**|-|-|**20,449**|12,588|
Scottish Touch Association Limited
31st December 2024
5
Scottish Touch Association Limited (Limited by Guarantee)
## **Company number: SC419770 Charity registration number: SCO44676**
## **Balance Sheet**
## **At 31 December 2024**
|**Balance Sheet**
**Current Assets**
Bank and cash
Treasurers Account
Academy Account
Referee Accounts
NSMC Account
**Debtors**
Falling due within one year
8
**Creditors**
Falling due within one year
7
9
**Unrestricted Funds**
11
Designated Funds
Referee
National Squad
Youth Development
Senior Development
General Funds|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**2023**|
|---|---|
||643
-
-
643
287
11,749
-
-
11,749
10,851
436
-
-
436
3,406
19,936
-
-
19,936
10,907
8,530
-
-
8,530
10,720
(20,843)
-
-
(20,843)
(23,583)|
||20,451
-
-
20,451
12,588|
||2,778
-
-
2,778
2,778
15,159
-
-
15,159
8,095
10,540
-
-
10,540
10,540
5,535
-
-
5,535
5,535
(13,563)
-
-
(13,563)
(14,360)|
||20,449
-
-
20,449
12,588|
The Notes on pages 7 to 9 form an integral part of these accounts.
For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No Members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by the directors on 31 October 2024 and signed on their behalf :-
Nicholas Forrester Director Scottish Touch Association Limited
31st December 2024
6
## Scottish Touch Association Limited
(Limited by Guarantee)
## **Notes to the Accounts - For the Year Ended 31 December 2024**
## **1 Basis of Accounting**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued in 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended).
## **2 Nature and purpose of funds**
Unrestricted funds are those that may be used at the discretion of the directors in furtherance of the objects of the association. The directors maintain a single unrestricted fund for the day-today running of the association. There are currently no restricted or endowment funds.
|**3 Membership Fees**
Individual Membership Fees
*|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**2023**|
|---|---|
||5,924
-
-
5,924
540|
||-
-
-
-
-|
- The increase from 2023 reflects an improved process for tracking membership fees.
|**4 Events**
National Tournaments
**5 Cost of Association Activities**
National Tournaments
*
Communication & Advertising **
Insurance
Other|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**2023**|
|---|---|
||143,182
-
-
143,182
90,510|
||143,182
-
-
143,182
90,510|
||**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**2023**|
||136,118
-
-
136,118
85,517
2,590
-
-
2,590
1,885
3,115
-
-
3,115
2,821
227
-
-
227
4,844|
||142,050
-
-
142,050
95,067|
- This reflects the costs relating to the National Squads' participation in the 2024 World Cup.
- ** This reflects costs of running the membership system.
Scottish Touch Association Limited
31st December 2024
7
Scottish Touch Association Limited (Limited by Guarantee)
## **Notes continued**
|**6 Affiliation Fees**
FIT Fees
Scottish Sports Association
**7 Creditors**
National squad costs
Other
**8 Debtors**
National squad costs
**9 Analysis of Net Assets Among Funds**
Current Assets
Current Liabilities
**Net assets at 31 Dec 2024**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**2023**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**2023**|
|---|---|---|
||528
-
-
80
-
-|528
530
80
80|
||608
-
-|608
610|
||**2024**
**2023**
16,348
22,733
4,495
850
20,843
23,583
**2024**
**2023**
8,530
10,720
8,530
10,720
**General**
**Designated**
**Restricted Endownment**
**Total**
**£**
**£**
**£**
**£**
**£**
(13,563)
34,012
-
-
20,449
-
-
-
-
-|**2024**
**2023**|
|||16,348
22,733
4,495
850|
|||20,843
23,583|
|||**2024**
**2023**|
|||8,530
10,720|
|||8,530
10,720|
||(13,563)
34,012
-
-
20,449||
## **10 Volunteers**
The association benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the game of Touch. The areas which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
Scottish Touch Association Limited
31st December 2024
8
Scottish Touch Association Limited (Limited by Guarantee)
## **Notes continued**
|**11 **|**Movement In Funds**
**Endowment funds**
**Restricted Funds**
**Unrestricted funds**
Designated
Referee
National Squad
Youth Development
Senior Development
Undesignated
General
**Total Funds of the Charity**|**At 1 January**
**Incoming**
**Outgoing**
**At 31 Dec**
**2024**
**Resources**
**Resources**
**Transfers**
**2024**
**£**
**£**
**£**
**£**
**£**|
|---|---|---|
|||-
-
-
-
-|
||||
|||-
-
-
-
-|
|||2,778
-
-
-
2,778
8,095
143,182
(136,118)
-
15,159
10,540
-
-
-
10,540
5,535
-
-
-
5,535|
|||26,948
143,182
(136,118)
-
34,012|
||||
|||(14,360)
7,337
(6,540)
-
(13,563)|
|||12,588|
|||150,519
(142,658)
-
20,449|
Scottish Touch Association Limited
31st December 2024
9