**Charity registration number SC044922 (Scotland) Company registration number CS001489 (Scotland)** 

## **BONNYTON THISTLE FOOTBALL CLUB** 

**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024** 



BONNYTON THISTLE FOOTBALL CLUB
LEGAL AND ADMINISTRATIVE
INFORMATION
Trustees
Charity number (Scotlandl
SC044922
Company number
GSOO1489
Registered offi¢e
D8 Bookkeeping Services
Trinity Business Spaces Office
G3
18 East Shawslreot
Kilmarnock
KA14AN
Independgnt examinar

BONNYTON THISTLE FOOTBALL CLUB CONTENTS
Pag¢
Twstee5' report
Statement oftwstees. resp￿sIbIlItI9$
Independent examinerts report
ststement tsf fsn2ncial actThiitses
Balance sheet
Notesto the finaneial slatemonts
7-14

BONNYTON THISTLE FOOTBALL CLUB
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 30 JUNE 2024
Th8 Iruslees present their annual report and financial statement5 forthe yearended 30 Jun8 2024.
The financial statements have b8&n prepared in a¢¢ordante with the accounting policiès s&l out in note 1 lo the financSal
statemellls and cornply with the charitys gov8Ming documenl, the Charities and Trustee In¥eslm8nt Iscotlandl Act2005,
the Charities Accounts (Scotlandl Regulations 2006 las amendeoll and 'Accounling and Reporting by Gh8rities'.
Statement of Recommended Practic8 applicable io ¢haritie5 preparing their accounts in 3¢¢ordance with Ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. 135 amended for accounting periods
¢ommencing from 1 January 20161
ObjÈctive5 and a¢tlvltle5
Thechaniable purpose5 and activities of Bonnyton Thistle Footb811 Club are as follows".
to include cotnmunilies and providejudgemenl fre8 pathways, and provide positive plattomis for community
inclusion at all levels of the Club's Inleraelion5.
lo conllnue to encourage and recruit from the wdgr cotnmunity, coaches. paiicipants. players and supporters from
across the wide spectrurn ol the Club's Snvolvements.
To provide educational, and SFA approved coaching opportunibe$, to further 8nhan¢e and enri¢h a posllive group.
team experien￿ at all levels.
To reach out ￿ the community to further encourage local invofv&ments with ￿1 teams and prq8els in-place and
planned.
To support and enhance facilities and experiences for the disability and special needs team8, operating under the
positive urnbre11a of the"Club"
Achlovement$ and performance
This past year has been diffi¢ult. We have risen fo the challeng8 of re*establishing Ihe Club post-Covid-19 resulting in all
teams rebjming to play. Financially, wp are finding more and more familles struggling to tnake ends meel and wecontinue
to 4$sist as required. 11 is heartening to see children upon returning to thè Club being given the opportunity to train and
play football and the positive effect on their health and wellbelng bolh mental and physical.
Our contTrnuing aims throughout this time centre on communication. revising and consolidating future goals, and maklng
sure that no team, group or individual suff8rs unnec8S5arily because of the circumstances.
Membership is, how8ver. returning to pre-Covid.19 levels and we are finding thal rnore Coaches and parents are r8luming, al
all ag9-group levels. to assist. A posilve Ind88d.
We have, during this lime, strengthened our relationships Mth various other groups and agencies, EastAyrshlre Council's
Vibrant Communitie$ Deparlm8nl, the Scottish Football Assoaation and two local Special Need5 sch￿[5.
We are planning 8 ￿aY forward,. in an inclusive and comprehenssve manner, that will be ClukAed and manag8d.
Mernbership is thriving and the Iruslees ensure, through regular meetings and inter clubltearn comrnunications, that
n88d5 are identified and that plan5 and projects receive the support ￿quIred.
We have furthered our relationship with Kilmarnock F.C. Cornmunily Trust, who arè now invofved helping to
coach the Flyer5 lour disability team) and have helped us to Set UP Dver-50s walking football.
In addition, we continue, in conjunctSors with, Evolution Gym to ooanise outdwjr and Indoor sports sciènce sessions
and pU￿ue our partnership wth Back Onside, a rnentsl healÈh charity to support vulnerable people.
We still mgSntsin a Welfare fund. and maintain a progressive relationship with a local foodbank. We remain hopeful. In
fulure. io develop this relationship and may well, lunds allowing, be able to es18blSsh a breakfast club lor needy children.
Although it ha5 b8en a difficult Vme, 8t all lovels, and for all peopl8, Bonnyton Thistle plon consolidation and anticipate a
prog￿$S1V8 and incluswe iornorrow.

BONNYTON THISTLE FQOTBALL CLUB
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
(CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024
Financial review
Rec81pls on the unrestiicted fund were £122.04912023.. £70.0951. Paymgnis for th8 year were £110.716 12023..
£72,684).
R8celpls on the restricted fvnd w8r& £012023.. E8,0(M)l. consisting ol grant fundlng as de1811ed in the principal funding
80urces below. Payrnenls for the year were £110,71612023.. £109,3681, consisting of the depreciation charge relating to
capital expenditu￿ from previous years.
Our main source of funding a￿ grants and membership fees. The source of grant funds w05 East Ayrshlre Council.
The Iwstees have assessed the major dsks to which the ch8rity is exposed and In particular those relating to the operation
and finances of the charity and are satisfied that systems are in place to mitigate tho charity's exposur8 to any Major risk.
Structure, governance and management
The charity was granted charitable $￿tuS by OSCR on 14 June 2014. The charity is governed by its Constitution which
wa$ adopted on on 14 June 2014.
The truste6s, who a￿ also the directors for the purpose of company law, and who served dunng the ye8r and up to the
date of signature ot the financial staternents were..
The members may elect any rnemberlo be a member ofthe managemenl cotnrnilte8 at each Annual General Meeting.
The management committee may at any lime appoint any mernber to be a member of the man8gement committee.
The maximum number of fflemb9rs ofthe management committee at any one tiTne 15 5. The
management ¢ommitle8 ar8 the charitls Irusleès.
All Members of the management cornmittee a￿ actively involv8d in the day-to4ay activthe5 ofthe charity, hold ￿gUlar
meetlngs and generally control and supervise the activities of the associath'on, and are responsible for monitoring the
financial p051tion ol the association.
The trusteos. report was approved by ilio Board of Trustees.
Trustee
Dated..

BONNYTON THISTLE FOOTBALL CLUB
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 30 JUNE 2024
The trustees, who are also the dir8Ctors ol Bonnylon Thi511e Football Club for the purpose of company law, are responsible
lor pr8paring the Trustees, Report and the Ilnancial stalemonls in accordan¢8 wilh applicable law and United Kingdotn
Accounting Siandards (United Klngdom Generally Accepted A￿UntIng Practice).
Company Law requires lfve Iruslees lo prepare finan¢i81 statements for each financial year which 9ive a tru8 and fair view of
the state of affairs of th8 charity and ol the incomlng rgsourc8s and application ol ￿SoUrCes, Including the income and
expenditure, ol th8 charitable company lor that year.
In preparing these finznoal slatem8nt5, the Iruslee$ are requirgd to..
select suitabl8 accounting policies and Ihen apply thern consistently,.
observ8 the methods and piinriple5 in the Charities SORP..
make judgèments and estim8les that a￿ ￿aSOnable and prudent.,
slate whelher applicable UK Accounting Standards have bgen followed. subject io any malerial departures disclosed and
explained in the financial stai8rn8nts'. and
prepare the finan¢i81 sta18ffl8nts on th& going consem basis unles$ rt is inappropriate io P￿sume Ihal the charity will
continue in operation.
The trustees are responsible for keeping adequat8 accounting records that disclose with reasonable accuracy at any time
thg financial position of the charity and enable them to ensurg that the financial statements comply urith the Charities and
Trust8e Inveslm8nl IS¢otlandl Act 2005, the Charities Accounts Iscotlandl Regulatlons 2006 las amended) and th6
cO￿panIeS Act 2006. They are also responsible for safeguarding th? ass8ts of the charity and hence for taking rea50n8blè
steps for th8 prevention and tjetection of fraud and other irregularities.

## **BONNYTON THISTLE FOOTBALL CLUB** 

## **INDEPENDENT EXAMINER'S REPORT** 

## **TO THE TRUSTEES OF BONNYTON THISTLE FOOTBALL CLUB** 

I report on the financial statements of the charity for the year ended 30 June 2024, which are set out on pages 5 to . 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees, who are also the directors of Bonnyton Thistle Football Club for the purposes of company law, are fo responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee ta Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the ari audit requirement of Regulation 10(1 )(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

- (a) which gives me reasonable cause to believe that in any material respect the requirements: 

(i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations[; ] and 

(ii) to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations[;] 

have not been met or 

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. 

## **DB Bookkeeping Services Trinity Business Spaces Office G3** 

**18 East Shaw Street Kilmarnock KA14AN** 

Dated: ..20/03/2025..... 

4 



BONNYTON THISTLE FOOTBALL CLUB
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Llnrestrlcted Restricted
fund$
fitnds
2024
2024
Total Unrestrfeted Y Re$trlcted
funds
fund$
2023
2023
Total
2024
2023
Notes
Income from..
Government grants
Ch8ritablg actpiities
35.247
86,802
35,247
70,757
7.338
62.757
8,000
70,757
Total income
122,049
122,049
70,095
8,000
78,095
endlture on:
charitab￿ activities
110,716
110,716
72,684
36,684
109,368
Net outgoing resourc88
beforo transfers
11.333
11.333
12.5891
128,6841
131.2731
Grosstran5f8rs between
funds
8,000
18.0001
Nel incomellexpenditurel forth*
yearlmovement
11.333
11.333
5,411
136,6841
131,2731
Fund balances at 1 July 2023
37,289
528,
566,249
31,876
565,644
597.$22
Fund balance$ at 30 June
2024
48,622
528.960
577,582
37,289
528.960
S66.249
The 5taternentof fiNanGial a¢livilies includes all gains and losse5 recognised in the yèar. All
income and exp8ndilure derive from continuing activiti8S.
The statement of finanoal activil'es aL80 complies with ihe requirements for an incorne and expenditure a¢¢ount under
the Companies Act 2006.

BONNYfoN THISTLE FOOTBALL CLUB
BALANCE SHEET AS AT 30 JUNE 2024
2023
2024
Notes
Fixed a$$ets
Tangib￿ assets
545,018
503,018
Current assots
Debtors
Cash at bank 8nd in hand
2,472
31,107
84.440
33,579
84.440
Creditors.. amounts falling duèwithin
one year
112,3481
19,8761
Nel currenÈ assets
21,231
74,564
Total asset$ less current Ilabllities
568,249
577,582
Income funds
Restricted funds
Unreslricled funds
10
528.960
37,289
528,960
48.622
566,249
577,582
The company is 8ntilled lo thè exemption from th8 audit requirement Contained in section 477 01 the Companies Act 2006, for
the year ended 30 June 2024.
The directors acknowledge their responsibilities for complying with Ihe requirements olthe Companies Act 2008 with
respect to aceounting records and the preparatson of financial Statements.
The rnembers have not required the company to obtain an audit of its financial 3talement5 for thè year in question in
accordartce wSlh section 476.
These financial slalemenis have been prepared In accordance with the provi510n5 8ppllcable to Companiès 5ubje¢t to the
5rnall companies ￿gime.
Thefinancial st8le
lee5 On.......
rus
Company registratlon numb•r CSOO1489

BONNYTON THISTLE FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR
THE YEAR ENDED 30 JUNE 2024
Accounting policies
Charlty informatlo
Bonnyton Thistle Football Club is a private company limited by guarantee incorporated in Scolland. The registered
office I
1.1 A¢counting ¢onvention
The financial statements hsve been prepared in accordance with the charills constitution. tha Charities alld Truste8
Investment Iscollandl Act 2005. the Charitl8s Accounts Iscollandl Regulations 2006 las amended) and"Accounling
and R8POrting by Charilles". Slalement of Recomrnended Practice applicable 10 charitie5 preparing their accounls in
a¢cordance with the Finan¢ial Reporting Standard 3pplicabl8 iri the UK and Republic of I￿land IFRS 1D21" las
amended for ac ounting periods cornmencing from 1 Jonuary 20161. Th8 charity is a Public 8enefit Entity as defined
byFRS1 2.
The finanGial stalem8nts are prepared in sterling. which is the funcuonal curiency of th8 charity. Monetary amounts
in Ih85e financial statements are iounded to the nearest £.
The finanual ststerneN15 have been pr&pared underthe hislorical c05t Convention, Imodified to in¢lude the revaluation
olfreehold properties and to Include investment properties and certain financial in5twments at fairvaluel. The principal
accounting policies adopted are set out below.
1.2 Charitabl¢ funds
Unrestricted funds 8Te available for use at the discretion of the trustees in furtherance of their charitable objective5.
Restrict8d lunds are subject 10 5pecifi¢ condition5 by donors as to howthey may be u$8d. The purp0585 and uses of
the restricted funds A￿ set out in the notes to the financial staternenls.
Endowment funds ar8 subject lo specific condibons by donors th21 the capital must be maintained by the charity.
1.3 Income
Income is re¢ognised when the ¢harity is legally antilled to it after any perforrnarice Condth'ons have been met, the
aTnount8 can be measured reliabty. and it is probable that income will be ￿ceiVed.
Cash donations are recognised on receipt. Other donalioDS are recognised once the charity has been notified of the
donation. unl8S5 performance conditions requi￿ def8rral of the arnounl. Incx>Tne lax recov8rable in relation to
donations received under Gift Aid or deeds of Covenant is ￿cOgnISEd al the lime of the donation.
1,4 expenditure
Liabilities are re¢ognised as expenditure a5 500n as there Is a1egal or constructive obligation committtng the challty
to that expenditure, it is probable Ih8t a transfer of economi¢ ban8fit5 ￿11 be r8quired In sett18ment and the amounl of
the obligation can be rn8asured reli8bty. Expenditur8 is accDunted for on an accruals basis and has been classified
under headings that aggreggte all cost related to that cat89ory. whe￿ costs cannot b& direcUy attributed to particular
headings Ihey have been allocated to activities on a basis consistent with the use of re80urces.

BONNYTON THISTLE FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
Accountlng poll¢ies
Iconlnuedl
1.5 Tangible flxed a55Èts
Tangible fixed assets ale Initially mea5urad al ctsst and subsequ8nlly measured at cost or valuation, net of
depreciatiDn and any impairment1055es.
Depreciation is recognised so as to write Liff the cost or valuation of asset5 less their Tesidual values overtheir useful
lives on the following bases..
Football fa¢illies
Equipment
Plant and machinary
20 years 51raight-line
20°k redudng balance
5 years straight4ine
The galn or loss arising on the disposal of an a55el is determined 35 the difference between the sale procÈeds and
the carwng value of the 8sset, and 1$ recognised in the Statement of financial activities.
Baslellnancialliabilities
Basic fin8nci?I liabilities, including c￿drtOrS and bank loans ar8 initlalty r8cognised at transadion price unless the
arrangernent ¢onslilut85 a financing transaction, wher& the debt inslwrnent is measured at the present value of the
future payrnenls diseounled at a market rate of intorest. Financial liabilities dassified as payable within one ￿ar are
not amort15ed.
Debt instruments ar6 subsequentlycanied at amortised cost, Using the effèctive Inte￿5(rate method.
Trade creditors 8re obligations to pay for goods or servi￿$ thal have been acqulred in Ihe ordinary course of
operations from suppllers. Amounts payable are cla$5il18d as cuirenl liabilith.es if payment is due wthin on8 year or
less. If not, they are presented a5 non-curr8nt liabilities. Trade creditors are re¢ogni58d initsally at transaction pri¢e
an(J subsequently ffl9asur&d at amortised cost Using the effective inleresl melh(NJ.
DFreco9nltion oifinanolalllèbilities
Financial liabilities a￿ d8recognised whon thè chanws contractual obligation5 8xpire or are discharged or
cancel￿d.
Income
VJ¥restrlc¢eil Unrestricted
funds
ftrnds
2023
2024
GDvernment Grants
7,338
35,247

BONNYfoN THISTLE FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2024
Charitable activlties
2023
2024
Fees and facility hire
Granls
82,757
86,802
Analysis by fijnd
Unr85tricted funds
Reslri¢ted fvmds
62,757
86,802
Perforrnancg related grants
Robertson Trust

BONNYfoN THISTLE FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Charltable activltles
2023
2024
Depreciation and impairment
Rent
Rates and water
Insurance
Light and heat
Membership fees
Independent examiners fee5
Hospitality and entertainment
Repairs and rnaintenan¢e
Cleaning
Team expenses
Sundry expen$6S
Telephone
Professional Fees
Bank Charges
Subscriptions
41,975
201
1,801
4.348
2.565
978
3,800
3,000
25.364
1,477
23,362
42,000
5,648
4,979
3,600
650
25,424
1305
14.862
5,424
524
6,000
25
275
468
109,368
110,716
Analy$ls by fund
Unre51ricted funds
Re5trEied funds
72.684
36.684
109,368
Unrestricted funds
110,71e
Net movement In funds
2023
2024
Net movement in funds is stat8d after charging
DeprerAatlon of owned tangible fixed assets
41,975
42,000
41,975
42,000
Employees
The average monthly nurnb8r of employ8es during the year was..
2023
Number
2024
Number
Tolal
10

BONNYTQN THISTLE FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
Tangible fixed assets
Footbal Equlpment
faclllie
Plant
and
machiner
Total
Cost
At 1 July 20
Add￿on$
733,682
24.112
17,376
775.170
At 30 June 2024
733,682
24,112
17,376
775.170
Depreclatlon and impalnnent
At 1 July 2023
Depreciation charged in th& year
204,822
36,684
14,905
1,841
10,425
3,475
230,152
42,000
At 30 June 2024
241,506
16,746
13.900
272,152
¢airying amount
At 30 June 2024
492,176
7.366
3.476
503,018
At 30 June 2023
528,860
9,207
6,951
545.018
D?btor5
2023
2024
Amounts falling duewlthln one year..
Prppayments and accrued In￿Me
2,472
Credltor5- amounts falling due wlthln one ytar
2023
2024
other ¢￿dItorS
12,348
9,876
11

BONNYfoN THISTLE FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR
THEYEAR ENDED 30 JUNE 2024
11
Analysls of n¢lassets bolween funds
Unre8tricted
2024
Restd¢ted
2024
Total
2024
Total
2023
Fund balance5 al 30 June 2024 a￿ ￿pres8￿t&d by.
Taryible assets
48,622
528.960 577.582
566.249
12 R•l2ted party tran5a¢tlons
There were no disclosable related partytransadions during the y6ar12022- none).
13 Analysls of Changes in net funds
The charity had no debt during th8 year.
13

#JNNYTON THISTLE FOOTBALL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE
YEAR ENDED 30 JUNE 2024
14. Prioryearstatement of financial activltSes
Unrestdcted Restricted
funds
funds
Total
Unr8slrl Restricted
cted
fulld5
funds
2022
Total
2023
2023
2023
2022
2022
Income from:
Covernmenl grants
Charitable aclivities
7.338
62.757
7,338
70.757
17.228
59.287
17,228
67,267
8,000
8,000
Total Income
70.095
a,0￿]
78.095
76,495
8,000
84.495
ure
charitab￿ aclivilie5
72,684
36,684
109,368
73,438
36,289
109.727
Netin¢ominglloutgoingl
resoure•s before transfer5
12,5891
128,6841 131.2731
130571
128.2891
125.2321
Gross transfers belween
funds
45 1921
N8tlexpendiiurellincome
for the yoarl Net
movement in lunds
5.411
136,6841 131,2731
42.135
16,903
125,2321
Funds balanc8s at1 July
2022
31,878
565,644
597,522
74.013
548.741
822.754
Fund balances at30 June
2023
37,289
528,960
566.249
31,878
565.644
597,S22
14