East Fife Girls, and Women's
Football Club
Receipts and Payments Accounts
for the year ended 31 August 2024
Charity no: SC045920

East Frfe Girls, and Women's Footb211 Club - SC0045920
For the year ended 31 August 2024
Reference and Administrative Information
Committee
Address
Independent Examiner
(Tillespie Anverariiy & Co. (Fife) Ltd
Charte￿d Accountants
FRIC
Aj&x Way
Methil
Fif¢ KY8 3RS
Page I

East Fife Girls, and Women's Football Club - SC045920
Report of the trustees for th¢ year ended 31 August 2024
The Trustees have pleasure in presenting their re￿rt for the year ended 31 August 2024.
This r¢EK)rt is prepared in accordance with the Trust I)eed and Companies Act requirements.
The financial statements comply with the Cbariti¢s and Trustee Inveslment (Scotl8J]d) Act
2￿5, the Charities Accounts (Scotland) Regulations 21X)6 (&8 am¢ndcd), the Companies Act
21N16. the Mernorandum and Articles of Associatio￿ and Accounting and Reporting by
ChaTiti¢s: Statement of Recollllnended Practice applicable to charities preparing their ac-
counts in accordance with the Financial Reporting Standard applicable in the UK and Repu
lic of Ireland (FRS 102).
Structure, Governance and Management
Constitution
The charity is a Scottish Incorpordted Organisation (a SCIO - Scottish Clwity Number
SC045920) which was regisiered in its current legal forn) on 19 August 2015.
Recruitment and A
intment of Trustees
The Management Committee are also Charity trustees for the purw>se of chaLIty law. The of-
fLc¢ bearers of the clwity are the four Trustees of whom on¢ acts as Chairn)an and one as
Vice Chair. The Conunittee meet regularly and set the strategy and policy of the SCIO, gen-
erally control and supervise the activities of the SCIO and in particular are ￿ponSIble for
'monitoring its 6nanciaI position well as the day to day tnanag¢m¢nt of the SCIO.
Trustee Induction and Trainin
Thc Committee memlKrs ate paired up with an experienced serving men]ber of the commit-
tc¢ Ivho will act as thcir mentor. This provides the new memlKrs with direct access to some-
one who can inforni, advise and support tbern in their period of office.
Risk Mana
ement
Internal control risks are mini￿Sed by the implementation of procedures for authorisation of
all transactions and projects.
Objeetives and Aetivities
The Club's objects and principal activities are to promote public participation in football in
East Fife and beyond, particularly for ladies and girls, and whcre relevant in association with
oihers, by providing recreational facilities and organising recreational activities, providing,
managing and trnining football teams. hosting youth camps and visiting other places in ord¢r
to encourage sports development.
Page 2

East Fife Girls, and Women's Football Club - SC045920
Report of the trustees for the year ended 31 August 2024
Achievements Performanee
The 2023124 season seen us undertake less fundraising than we have done previously this w&s
mainly due to the increased denunds on a smaller number of volunteers at the club and a lack
of volunteers for a fundraisillg committee. ThAs w&s how¢vcr helNI by the first team having
a good run in the Scottish Cup and tbe addition of a donation bucket at the gat¢ of fjrst team
games. Our club expanded once again with incteased numkTS of players joining our teams.
We operated teall￿ ￿ und¢r IOS, under 12s x 2. under 14s, under 164 under 18s and had two
s¢nior tearns, one in the SWFL and one in the Championship.
The Club has been much more active in seeking team sponsorship with B2B Flooring com-
mitting to another year of sponsorship across th¢ club and RB Bruce coachworks con]rnitting
to first team away kit and coach kit sponsorship for the 23r24 season (£1200). The develop-
ment team have a150 been busy fi]ndraising and securing 5￿)nS0￿h1p from BSUK GBP
Brunton Shaw (£750) which supported th¢m in purchasing away kits and jackets for the team.
Our first team progr¢ss(xl into the fourth round of tbe Scottish Cup and were happy to get a
home tie against top four SWPLI opposition in Hearts. A good performancc but inevitable
defeat was sweetened by the share of the SPJDsorship distribution money.
Our previous fL￿draIsIng committ¢¢ had been involved in sctting up my club lotto. bringing
in £2 13 and EasyFundraising (£100.75). we had £343 in donations from previous players and
our gift aid brought in £3,696.82. a crucial suptM)rt in us rllmiing the club.
We also had a large donation from a parent within the club wbo runs his own landscaping
busine&s (£3,474) and added this to moncy raised at a Euro party (£694.80) to purchase a Veo
carnera that can be used ￿ film games across the club that cost £4,168.80 in total.
Most of the money whether n]emkn donations. funding, fundraising. sponsorship or ex
member donations gocs directly towards the day to day running of the club including mem-
b¢Tship fees to the governing body, club insurances. training pitch costs. match pitch costs,
referee fees and equipment costs. W¢ are very proud that our member fees have not in-
Creas￿ in the last 20 years as Ihe area we op¢rale in is a socially deprived area. We have a
number of young players who do not pay a membet5hip fee due to their family financial situ-
alion. We also have ex members who hav¢ continued their direct debits with the intention of
supporting younger players who camiot afford their memlthip fees. Our membership fees
will nev¢r g¢t close to covering the (ost orrLU￿1llg tbe club, so we will continue to ensure we
work hard to fundraise the excess. We are arranging a Christmas awaTds night in December
2024. and will continue to pursue Op￿rtUnItIeS for swnsorship in the coming year.
We are planning to complete the player pathwav in 2024125 adding in a youth pcrformancc
team at under 16s. Our pathway will then look as follows.. under 8s, under l Os, under 12s (9
a side).. under L4s, under 16s regional, under 16s national performance, senior development
and senior Champtonship. We vrill continu¢ to reach out to local businesses with opportuni-
ties for sponsorship and plan to incre&se our volunteer base further with op￿rtUnitieS for free
training courses.
Page 3

East Fife GirLs' Ydnd Women's Football Club - SC045920
Report of the trustees for the year ended 31 August 2024
Financial Review
Our main source of funding is f¢4 subscription& donations and fundraising vthich raised
£37,390 in the year.
Expenditure of £42,278 included new equipm¢nl and kits of £13.022 including the new Veo
camera of £4,169. Match and pitch costs totslling £25,962 includcd renL htre of pitcF4 refer-
ees and match day costs. The r¢maining costs reEated to the day to day running of the charity.
Overall deficit in the y¢ar was £5,729.
tnvestment & Reserves Poli
The Trustees. ￿lIcY is to retain 3 month's worth of nornlal running costs in order to meet
commitrnents and cover any unext*cted expenditure. Three months normal expenditure (ex-
cluding kit costs and one-off Substanti￿ repaiTS) slands at £7.000 and Reserves ai £14,177.
The Tn￿eS believe that although greater than 3 months this is still in an acceptable range
but will continue to monitor the ongoing ￿sItiOn.
The charity is non-profit making and funded entirely by membership fees and fimd-raising
activities. In-year activities are managed to make best use of availabl¢ funds. Funds are held
in 2 current accounts and c&sh.
Full control of all assets is vested in the Committee. under the day-to-day management of the
Treasurer.
Plans for Future Periods
The charity plans continuing and developing the activiti¢s outlined above in future years.
Page 4

ast Fife Girls, and Women's Football Club - SC045920
Report of the trustees for the year elld￿l 31 August 2024
Approved by the Trustees and signed on their behalf:_
2g
g//.
Date
18 Ifebl
Date
Pag¢ 5

East Fife Girls, and Women's Football Club
Independent Examiner's Report ¢0 the Trnstees of East Fife Girls? and Womcn's
Football Club - SC045920
I report on the accounls of the charity for the period end¢d 31 August 2024 which are set out
on pages 7 to lo.
Respeelive responsibiliti&8 of trustees cuminer
The charity's trustees are Tesponsible for the preparation ol the accounts in accordance wtth
the tern]s of the Charities and Trustee Invesim¢Dt (Scotland) 2005 Act and the Charities
Accounts (Swtland) Regulations 2(K>6. The charity trustee5 consider that the audit
requirement of Regulation 10(IXd) of the Accounts Regulations does not apply. It is my
responsibility to examine the accounts as required under ￿tiOn 44(IXc} of the Act and to
stai¢ whether particular nMtters have come to my attention.
Basis of independent eunJin¢r's Statement
My exarnination is carried out in accordance with Regulation I l of the Charities Accounts
(Scotland) RegulatiOD5 2006. An examination includ&8 a review of the accounting records
kept by the charity and a comparisoD of the accounts presented with those records. It also
includes consideration of any unusual I(en￿ or disclosures in the accounts and seeks
¢xplanations frorn the trustees concerning any such matters. Th¢ procedures undertaken do
not provide all the evidence that would be requlred in an audkt and. consequently, I do not
express an audit opinion on the accounts.
Independent ¢xaminer'$ statement
In the course of my exarninatioo no matter ljas come lo my attention
which gives me reasonable cause to k￿lIeVe thal in any material respect the requirements..
to keep acwunting r¢¢ords in accordance with Section 44(1)(a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations. and
to prepare a¢¢ounts which accord with the accounting records and wmply with
Regulation 9 of the 2006 Accounts Regulation5
have not been met
2. to which, in my opinioty attention should k drawn in order to enable a proper
understanding of the accounts to be r¢ached.
Page 6

East Frfe Girls, and Women's Football Club- SC0045920
Statement of receipts and payments
For the year ended 31 A￿llSt 2024
Totsl
Fwids
TotAI
Find8
2023
DOr￿lI0
Retripts from funthaising aciivities
30.676
22rK
4.514
35.1
2200
32,615
Total
32.876
4.514
37J90
37.075
P￿n￿ts relatin8<E*wtly t(> dwtthie ￿lIvi11t$
Fundra￿￿8 costs
GovETDanc¢ ￿)sts..
37.764
4.514
42278
36.892
1,520
840
31604
4,514
43.118
39,204
IpaymeThrsl I rettipts
-5.729
-2.129
Transfers tol(fitMn) fimds
Deficitlsyrplu5 for th¢ ye
-5.729
.5.729
.2.129
Page 7

East Fife Girls, and Women's Football Club- SC(MH5920
Statement of BalaD(w as at 31 August 2024
Umrutrided Restricted
FuRds
Futtds
Totsl
Funds
Tolal
C4sh and ballk bd8llCts a% at 31 Au&Jst 2023
swp1il￿(d¢r1CIl) s]M on receipts aT￿ FwJKnts accowrt
18,SMN6
-5.729
18.906
21.035
.2,129
C85h and ￿￿k 1mlanc￿ as al 31 AugLtst2024
13.IT7
13.177
18,906
2. Liabilitits
to whith
Irability arises
2023
Inde￿￿t Examiner Fee5
876
840
876
840
The aboY¢ acc(Kmts have bcen apwove4J bv the Tr￿tee5 ￿ signth on the￿ Fthif..
Page 8

East Fife Girls, and Women's Football Club - SC045920
For the year ended 31 August 2024
Iyotes to Ihe Accounts
l. Basis of Accounting
These accounts have been prepared on the Receipts and Payments basi5 in accordance with
the Charities & Trust￿ Investment (Scotland) Act 2￿)5 and the Charities Accounts
(Scotland) Regulations 2006 (&s amended).
2. Nature and Purpose of Funds
Unrestricted Funds are thos¢ that may be used at the discretion of the Trustees in furtherance
of the objects of the charity. The Trusfres maintain a single Unrestricted fund for the day to
day running of the club. Restricled Funds may only IK used for specific purposes. Income is
credited in the accounts on the date of ￿ceipL
3. Donations
Unrestricted R￿trIcted
2024
2024
TotAI
2024
Total
2023
Subscriptions and fees
General donatio￿$
Pri7£s & SWPL fees
Gift Aid
Sky
RB Bruce Coachworks
British Gas
Dev Team
U16 jacket donation
onsor.shi
18256
667
3,964
22,220
667
22,465
500
5,000
3.697
3,697
300
1,200
1,200
2,000
1250
53
53
550
3.329
3.474
550
3,329
3.474
I,ioo
30,676
4,514
35,190
32,615
4. Fundraising
unrestrict￿ Restrieled
2024
2024
Total
2024
Total
2023
Raffles & p177eS
Dev Team rdce nighi
Fundraising activities
4.139
1,215
985
1215
985
321
2,200
2200
4,460
Page 9

East Fife Girls, and Women's Football Club - SC045920
For the year ended 31 August 2024
5. Payments for charilable activili¢s
Unre5trieted Restri¢t¢d
2024
2024
Total
2024
Total
2023
Kits etc
Match costs
Aid and sport injury at game support
Rent and pitc'h upkeep
Pitch & hall hire
Re￿IrS and maintenance
Trophies and training costs
Insurance
Subscriptions aud licences
Fines
Miscellaneous
Coaching courses
Tournatllent costs
Ul 6 Jacket
V¢0 Camera
4,889
8,853
4,090
1,330
3,l90
17,352
10.113
3,196
1.334
1623
14,860
506
1,330
3.190
17,352
-I',11
58
276
2,085
150
58
276
2,085
150
268
3.668
174
175
175
550
550
4,169
4.169
37,764
4.514
42,278
36,892
6. Trustee Remuneration & Related Party Transactions
No trust¢¢ or other person related to the charity had any t*rsonal interest in any contract or
transaction entered into by the chartty during the year.
Page 10