2025-06-30-accounts - Barrhead Community Sport Hub (SCIO)

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Report of the trustees and

Financial Statements for the Year Ended

30 June 2025

For

Barrhead Community Sports Hub

Barrhead Community Sports Hub

Contents of the Financial Statements For the Year Ended 30 June 2025

	Page
Charity Information	3
Report of the Trustees	4
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8
Report of the Independent Examiner	9

Barrhead Community Sports Hub

Charity Information For the Year Ended 30 June 2025

Board Members:

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Bankers Royal Bank of Scotland Giffnock Branch 158a Fenwick Road Giffnock Branch Glasgow G46 6XB Registered Office 2nd Floor 95-107 Lancefield Street Glasgow G3 8HZ Registered Number SC044943 (Scotland) Independent Examiner Stratus Consultants Ltd 2nd Floor 95-107 Lancefield Street Glasgow G3 8HZ

Barrhead Sports Community Registered Number: SC049943

Report of the Trustess

The trustees present their report with the financial statements of the charity for the year ended 30 June 2025.

Governance

The organisation is a registered Scottish charity and the purposes and administration arrangements are set out in the consitution.

Legal Status and Governance

Barrhead Community Sports Hub is a Scottish registered charity. Barrhead Community Sports Hub has a board of Trustees who meet regularly and are responsible for the strategic directon and policy of the charity.

Objects and Activities

The Aims ofBarrhead Community Sports hub is to:

1) To assist the advancement of public participation in sport.
2) To provide recreational facilities, or the organisation of recreational activities with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended.

Financial Report

The results for the year are set out in the attached statement of financial activities. Income for the year amounted to £46. Total expenditure amounted to £3,185 which has resulted in a loss of £3,139.

Responsibilities of the Board of Trustees in Relation to the Financial Statements

Charity law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the year and of its surplus of deficit for the financial year then ended. In doing so the Trustees are required to:

Select suitable accounting policies and then apply them consistently
Make judgements and estimates that are reasonable and prudent and
Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business

To time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Members of the Board of Trustees

In accordance with charities law, as the charities trustees we certify that:

So far as we are aware, there is no relevant audit information of which the charities auditors are unaware; and
As the trustees of the charity we have taken all reasonable steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity's auditors are aware of this information.

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Barrhead Community Sports Hub

Statement of the Financial Activities for the year ended 30 June 2025

Incoming Resources East Renfrewshire Leisure Trust Charitable Giving Flair Gymnastics Barrhead Judo Club Interest Received Total incoming Resources Resources expended Insurance Coaching Costs Grant to Barrhead Judo Events Motor Vehicle Running Costs Donations Accountancy 2025 Telephone Wages and PAYE Net incoming resources Total funds brought forward Total funds carried forward	Unrestricted Funds Restricted Funds 2025 Total £ £ £ 46 46
	46 46
	2,885 2,885 300 300
	3,185 3,185
	(3,139) (3,139) 4,094 500 4,594
	954 500 1,454

Barrhead Community Sports Hub Registered Number: SC049433 Balance Sheet as at 30 June 2025

Notes CURRENT ASSETS Cash at bank and in hand CURRENT LIABILITIES TOTAL ASSETS LESS CURRENT LIABILITIES RESERVES Income Fund 4	2025 £ 2,054 (600) 1,454 1,454 1,454	2025 £ £ 2,054 (600) 1,454 1,454 1,454	2024 £ 4,894
			(300)
			4,594
			4,594
			4,594

The financial statements were approved by the Trustee on 26th September 2024 and were signed by:

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Barrhead Community Sports Hub

Notes to the Financial Statements for the year ended 30 June 2025

1 ACCOUNTING POLICIES

Acounting Convention

The financial statements have been prepared under the historical cost convention.

Income

Income represents grants and donations received.

2 OPERATING PROFIT

The operating profit is stated after charging:

Trustees remuneration and other benefits etc

3 TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose on ordinary activities for the year.

RESERVES At 1 July 2024 Restricted income Restricted Expense Unrestricted income Unrestricted Expense At 30 June 25		Income Fund £ 4,594 46 (3,185)
		1,454

4 RESERVES

Barrhead Sports Community

Report of the Independent Examiner to the Trustees of Barrhead Community Sports Hub

I report on the financial statements for the year ended 30 June 2025 which are set out on pages l to 8.

Responsibilities of the trustees and the independent examiner

The trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of the Regulation 10 (l) (a) to (c) of the 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 Charities Accounts (Scotland) Regulations 2006. 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 of disclosure 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 the course of my examination, no matter has come to my attention:

I. Which gives me a reasonable cause that in any material aspect the requirements: • to keep accounting records in accordance with Section 44 (l) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation, and

• 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

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

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Stratus Consultants Limited 2nd Floor 95-107 Lancefield Street Glasgow G3 8HZ

26th August 2025