East Fife Girls, and Women's Football Club Receipts and Pavments Accounts for the year ended 31 August 2025 Charity no: SC045920
East Fife Girls, and Women's Football Club - SC0045920 For the year ended 31 August 2025 Reference and AdministratiTre Information Committee Edward Doig. Chairnwi Johnnv Harrow - Vice Chainnan Elizabeth Anderson. S Address 441 Methi]haven Road Buckhaven Fife KY8 IED Independent Examiner Alexander Gillespie Gillespie Inveratity & Co. (Fife) Ltd Accountants Fc Ajax Way Methil Fife KY8 3RS Page I
East Fife Girls, and Women's Football Club - SC0459?0 Report of the trustees for the year ended 31 August 2025 Th¢ Tnst¢es have pleasure in pres¢ntillg th¢ir report for the year end1 31 August 2025. This rq)ort is pwared in accordauce with the Trust Deed and Cotnpanies Act requirements. The financial statements COTnply with the Charities and TTILStee Investment (Scotland) Act 2Wi, the Charities Aullts (ScotlIa) ReguIatious 2006 (as amended), the CotllpeS Act 2006, the Memorandum and Articles of Associatio and .4ccountiDg and Reporting by Charities: Ststernent of RecoEnmellded Practice applicable to CEitieS preparing their aG- counts in accordance with the Fitwicial RqK)rting Standard applicable in the UK and Repub- lic of Ireland (FRS 102). Structur& Governance and Mallagement Constitution The chariry is a Scottish Incorporated Organisation (a SCIO - Scottish Charity Number SC045920) wbich was registereAI in its current legal forni on 19 August 2015. R¢cruitm¢nt and A inttllent of Trust Th¢ mallag¢¢llt ConJn)ittee are alJO charity tnteeS for the puo)ose of cbarity law. The of- fi¢e bezrers of the charity are the four Ttusteas of whom one acts &$ Chainnan and one as ice Chair. The Comn)ittee meet retsularly and set the strategy and policy of the SCIO. S- cra11 control and supervise the actiiqti¢s of the SCIO and in parti¢ulat are responsible for monitorllng its financial positioll as well as the day to day maEwgCmt of the SCIO. Tnee Jnduction and Trainin Th¢ ConuDittee members ar¢ Pair up with an ¢xpui¢u¢&l member of the con)mit_ tee who 111 act as their mentor. This provides the new Tnembers with direct access to soe- one who can infom], adTrise alld support them in their period of office. Rksk Mana Internal control risks are min1 by the implementation of prOcureS Tor authorisation of all transactions and projects. Objectives and Activities The Club's objects and principal activities are to pmlnote public participation in football in East Fife alld beyon(L particularly for ladies and girls. and ivhere relevant in asso¢iation with others, by providing recreational faciliti&s and organksing r¢¢reationa] activities, p¥oviding, managing 8nd trainmg football teatns, hosting 0Utth camps and visitinu other places in order to encourage sports development. Page 2
East Fife Girls, alld Women's Football Club - SC045920 Report of the trustees for the ended 31 August 2025 Achkevements and Performan The 2024125 season saw us have a lot of success on the pitcty but we still ned to incr¢as¢ the nutnber of volunteer5 supporting the club in all things on and off the pitclL We still continue to look for ways to explore fimdraising addg any tnoi¢ IlTod( to the plale of our cur- rent voluut¢¢rs. OUE club expanded once again witb increased numbers of players joining our t¢an. We op- ¢rat¢d teatns at under IOS, Eller l?s, under 144 uudcr 16s. under 16s YPL and had two sen- ior t&s, one in the SWFL and one in the Chatnpionship. This was the first Ye that we op- erata a perforniance youth tcalll and our first tea w¢r¢ also Success1 in winning the SWFL C1pA0sblp. The success on th¢ pitc as much as it costs Dney. also brougbt with it some prize money with the fiTSt team bringing in £8iO for their Scotsisb Cup and £2800 in Championship prize money. We also Eecei&ed £1300 in sponsorship money within that period. We also re- eiv¢d £?400 from a sponsor to support GPS traCkS for first team activity and £2000 fro the Westfield energy trust to SUPEK)rt activities across the youth pathway. Our development team also brouJt itl SPOtts0Elp monev with £907.50 raised for jackets. £669 rnised for hoodies, £2298 for a VEO camera for reCOrth Jmes: and £492.80 raised for back packs through race Tri and café facilities run by parents at games. Our OUt pathway also l(K>k¢d to bring in S)nsorS with.Nlarshall and Mackay sponsoring the Ullder IOS £492.80 to purchase rain jackets for the under 8s and under l Os. We hav¢ also had some fundraising through Easy Fundraising (£80.96) and My club lotto (£194.40). our ChEistsnas pty brought in £245 after costs iv¢r¢ deducted. Nl'e also had donations from previous players who ha&e contittua to donate to ensure chil- dren who cannot afford to play football. Can be offereil a free place at our club. We have re- ceived £660 from ex-playerJ to this end. Most of the money whether member donations, fiukdin& fimdraising, sponsorship or ex member donations goes d1CtlY towards the day to dav runnino of the club including mem- bership fees to the governing body, club iniurances. training pitch costs. Enatch pitch costs. refce fees and equipment costs. We also had a IoDg lease of a pavilion in Leven which was a huge draAn on our Club overall costing around £4,000 in repairs before the lease could be hand¢d back. Thc rcnunciation of th¢ l¢asc at Kiug G¢org¢ V is du¢ to bc complctcd at the ¢nd of th¢ year 01 early 2026. Costs of all things rclatsng to operating a football club have contillued to increase and we are ery aware tl]at we ne&J to keep the club fu1ClaUY stabl¢. Wc have Increas our member fees for the first tin]e in the club's existence with meEnb&s now paying £201£25 per month from July 2025. We will continue to look at creative solutions to ensure the long-tenn future of our club. Page 3
F.a2pt Fife Girls, and Women's Football Club - SC045920 Report of the trustees for the year ended 31 August 2025 Financial Review Our main sourc¢ of fuuding is fees. subscriptions, donations and fundraising which raised £35.052 itk the year. As detatled in the Trustee ReporL expeJJditure of £J6.960 included new equipment and kits, Veo camera and Tracker. The remaining costs rdated to the day to day nllLfAing of the charity. Overall deficit in the year was £2,784. Inv¢sttn¢nt & Reserves Polic The TT¥tees, policy is to retain 3 month's worth of norn1 nillg costs in order to meet commitments and cover any Unexpect expenditure. Three months norn]al expenditure (ex- Cluding kit costs and one-off sthslantial repairs) stands at £7.500 and Reserves at £1 0,39). The TteeS belieN'¢ that altbougb greater than 3 months tbis is still in an acceptable range but continue to monitoi the ongoing SItion. The Gharitv is non-profit making and fuudcd entirely by MeMbeIlp fees and fund-raising activities. In-yeaT activities are managcd to make best se OL available fias. Funds ar¢ held in 2 Currcnt accounts and cash. Full control of all assets is vested in the Con]mitte4 under the day-to4lay management of th¢ Treasurer. Plans for Future Periods The charity plans continuing and developing the activities Outlin above in futre years. Pag¢ 4
East Fife Girls, and Women's Football Club - SC045920 Report of the trustees for the vear ended 31 August 2025 Approved by tb¢ Tn2St¢es and sign¢41 on their b¢half.. d Doig (ChLz' Miss Leanne Slewart (Treasurer) Date Page 5
East Fife Girls, and Women's Football Club Independent Examiner's Report to the Tntstees of East Frfe Girls, and Women's Football Club- SC04i920 I report on the accounts of the chlty for the lOd ended 31 August 2025 which are set out onpages 7 to 10. Resp¢¢tive responsibilitses of trustees and eXaiDer The cban"ty's trustccs are responsible for the preparation ol the accounts in accordance with th¢ t¢rn of the Charities and Trustee Illvestment (Scotland) 2005 Act and the Charities Accounts (Seotland) Regulations 2006. The chatity trustees consider that the audit requireEtLent of Regulation 10(I)(d) of the Accounts Regulations does not apply. It is my responsibility to examTDe the accounts as required under section 44(1)(c) of the Act and to state whethet particular mattera have come to my attention. Basis of independent exaAller'S statement My eXalEtiOn is carri¢d out in accotdance with Regulation I l of the Chatiti¢s Accounts (Scotland) Regulations 2006. An exatnin41tion includes a review of the accowiting records kept b}, the charity and a coutpatison of the accounts presented with those records. It also includes consideration of any unusual iteEns or disclosutes ill the accounts alld seeks explanations from the trustees concernkng ally such matters. The procedures Ulldertakell do not provide all the idence that would be required in an audit ConseqUtIy, I do uot express all audit opinion on thc accounts. Independent examiner's statement In the cours¢ of my &xatn1natio no matter l]as to my attention which gives me Tr&sonable to beli¢ve that in ally material respect the requirements: to keq) accouriting iecords in accordance ivith Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Rc.(suiations, and to pr¢p&r¢ accounts which acco with the accounti record% and comply with Regulation 9 of the 2006 Accounts Regulations have not been m¢t 2. to which, Èn my opintoJL attention should be dT2wn in order to enable a proper understandiThg olth¢ accouots to be reached. Date: . Alexa1eT Gilleie W ACA. ATll. FIUC, Aj&K Way, Metbil: Fife. KY8 3RS. Pagc 6
East Fife Girls, ad Women's Football Clllb- SC(MJ45920 Stateent of receipts and payments For the )'ear ended 31 August ?025 Totsl FuNds Totsl Funds 2024 Fvwds 21125 Flld5 Re£¢1 Grants & donaE50ns R¢¢•pts from futhising actSTrrytse% 9205 34.531 521 35.190 2200 521 Totsl Tlpts 25347 9205 35.052 37390 ]ttents PaymeKtsr¢lonng dIV to thirable activities Fundraisillg costs Qovanano£c05tb': d4)th4lEniner clts 29.755 7305 36.960 42278 876 876 840 7205 37.836 43.118 Ip8>oKnts) I pL$ 4.784 -1784 -5.729 TTan$ftrs tol(fronl fuuds Defi¢it/$uTplus forihtyear -2,784 -5,729 Page 7
East Fife Girls, and Women's Foothall Club - SC0045920 Statement of Balances as at 31 August 202) Tot81 FndS Tolxl Fund8 Ids Fu#ds l. C&sh fulld$ Cash bank balattces a5 at 31 A&wt 2024 Surplusl(deficit) showD OD reccipts and payttseJJtsac¢xxu I3.ITI 4.784 13.177 -1784 18.9N) -5.729 Cath alld bInkba]c as at31 Au8USt2O2i 8J93 13.177 L Dcbtors Fund ts wbl 21Y24 SubsaiptioDs and fre 369 369 2. Liabiil FllDd th whi¢ 118bility $¢$ Cort 2024 CT&Jitors depthdwt ExaTniDtr Fe£s 775 876 876 1.651 876 The abovcaccouttts haV¢bet apwovtylby th¢TTU5t2C5 sigoul (M theirbebalf EdwArJl l>ofg Ejithbeth Attderson Dat¢ Ille3 IIL Pag¢ 8
East Fife Girls, and Women's Football Club - SC045920 For the year ended 31 August 2025 Notes to the Accounts l. Basis of Accounting These accounts have been prepared on the Receipts and Payments basis iu acLX)rdance with the Chatities & Truste¢ Ini'estment (ScA)tland) Act 2(105 and the Charities Accounts (S¢otlaDd) RegulatioDs 2006 (as amendcd). 2. Nature and Purpose of Fuud8 UEJrestricted FldS are thos¢ tbat may be useA at the discretion of the TnteeS in rtherallce of th¢ objects of the chlty. The Trustees maintain a STngle Unt¢strActed fund for the day to day running of the club. Restricted FuELds tnay oDly be used for specific purpoKs. Income is credAted in the accounts on th¢ date of receRPt. 3. DoHatioll5 Unrestricted Restrictsd 2025 2025 Total 2025 Totsl 2024 Westfield Energy grant SubscrÈptions and fees Gene7 donations Camerd & Tracker donations Prizes & SWPL fees Gift Aid P&illOn Hire RB Bruc¢ Coachworks Scrap Scottish Power De. T¢auL Jacket donations Sponsorsmp Hugh McKay 2.000 2.069 2,000 20226 928 4,698 3.650 18,157 928 22,220 667 4.698 3.650 3,697 750 250 1,300 250 125 1.200 250 125 53 550 3,329 3,474 438 438 200 200 9,205 34.531 35.190 4. Fwidraising Unrestricted Restricted 2025 2025 Totsl 20?5 Total 2024 Dev Tealn race niuJ]t Fundraisiug aclivities 1,215 985 521 5?1 521 521 2.200 Page 9
East Fife Girls, and Women's Football Club - SC04i920 For the year ended 31 Allgust 2025 S. Pavments for ¢haritable acthTrtles Unrestricted Restricted 2025 2025 Totsl 2025 Total 2024 Kits etc Match costs d and sport injury at gatne support Rent and pitch upkeep Pitch & hall hire Trophies and training costs Insurance Subscriptions and licences Fines IT costs Miscellaneous C4)aching & training CoUeS B}k charges Jackets Veo Camera GPS Tracker 2,325 5,710 1,7iO 2.911 15,716 40 2.507 4,832 5,710 1,750 2,911 15,716 40 169 785 8,853 4.090 3.190 17,352 58 276 2,085 150 785 251 75 251 75 175 23 23 550 4,169 2,298 2.400 2.298 2.400 29.755 7.205 38.885 42.278 6. Trustee Remuneration & Related Pam" Transactions No trnstee or other person related to the clwiry had any personal illter¢st in any contta¢t or transaction entered into by tbe chatity during the year. Page 10