## **Duloch Juniors FC**
## **Scottish Charity No SC046244**
**Annual Report and financial statements**
**for the year ended 31 March 2025**
## **Duloch Juniors FC**
## **Contents**
||**Page**|
|---|---|
|Charity information|**1**|
|Trustees' report|**2 - 3**|
|Independent examiner's report|**4**|
|Statement of receipts and payments|**5**|
|Statement of balances|**6**|
|Notes to the financial statements|**7 - 8**|
## **Duloch Juniors FC**
## **Charity information**
## **Trustees**
## **Registered charity number**
## **Address**
## **Accountants**
SC046244
**Page 1**
## **Duloch Juniors FC**
## **Trustees' report**
## **for the year ended 31 March 2025**
The trustees present their report and the financial statements for the year ended 31 March 2025.
## **Structure, Governance and Management**
The charity is an unincorporated association. It is governed by its constitution. The club was granted charitable status by OSCR on 8 January 2016.
Trustees are elected or re-elected annually at the AGM.
The charity is organised so that the Board of Trustees meets regularly to manage its affairs.
## **Organisational Structure**
The organisation's trustees meet regularly and are responsible for the strategic direction and policy of the charity.
## **Objectives and Activities**
Our objectives are to provide the opportunity for children to train and participate in football, with regular training sessions and participation in local football leagues. We provide a safe environment with volunteers who have or are committed to achieving the appropriate qualifications as recommended by the Scottish Football Association.
## **Achievements and Performances**
In the ninth year of the charity Duloch Juniors Trustees, Committee, Coaches and Volunteers have continued to develop the aims of the charity growing the active player membership to 260.
The club operates 14 teams across 11 age groups, from 2008s to 2019s. The club was pleased to launch a 2019 team and will look towards expanding teams. We entered into a partnership with Lewis Black Coaching which we feel will be of great benefit to all our teams whilst continuing our goalkeeping training programme with Cammy Gill.
In terms of facilities the club moved to the new school facilities provided by the opening of a new high school, at Dunfermline Learning Campus, comprising the use of both astroturf and grass pitches benefiting all teams for both training and match day arrangements.
**Page 2**
## **Duloch Juniors FC**
## **Trustees' report for the year ended 31 March 2025**
.................... continued
## **Reserves Policy**
The overall funds available to the club have decreased, which is a combination of investment but also the unfortunate loss of Gift Aid. The club had previously been told by HMRC we could claim Gift Aid but this was then changed. Thankfully, the club was able to cover the payments we'd received. As HMRC decided there was no intention to defraud, there were no penalties incurred, other than reducing the funds available to the club.
The trustees policy is to maintain reserves at around 6 months normal running costs to meet commitments and cover any unexpected expenditure. This target has not been met in the period. The trustees will strive to achieve this target in the next year.
## **Trustees**
The trustees who served during the year are as stated below:
This report was approved by the trustees and signed on their behalf by:-
**Date:**
**Page 3**
## **Duloch Juniors FC**
## **Independent examiner's report to the trustees on the financial statements of Duloch Juniors FC**
I report on the financial statements of the charity for the period ended 31 March 2025, which are set out on pages 5 to 8.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts 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 trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 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 report**
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 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 examiners' 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 Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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
**Date:**
**Page 4**
## **Duloch Juniors FC**
**Statement of Receipts and Payments for the year ended 31 March 2025**
|**2025**
**Unrestricted**
**Notes**
**funds**
**£**
**Receipts**
**Voluntary receipts**
Donations
**3**
7,807
Sponsorship
2,819
Fund Raising
13,924
24,550
**Receipts from charitable activities**
Membership fees
74,623
Gift aid
5,513
Sale of equipment
1,000
81,136
**Total receipts**
105,686
**Payments**
Cost of charitable activities
**4**
102,027
Other costs
**5**
29,109
Purchase of equipment
4,752
**Total payments**
135,888
**Net receipts/(payments) for the period**
)
(30,202
**Surplus/(Deficit) for the period**
)
(30,202|**2025**
**Total**
**funds**
**£**
7,807
2,819
13,924
24,550
74,623
5,513
1,000
81,136
105,686
102,027
29,109
4,752
135,888
)
(30,202
)
(30,202|**2024**
**Total**
**funds**
**£**
7,750
2,600
22,375|
|---|---|---|
|||32,725|
|||73,429
23,799
-|
|||97,228|
|||129,953|
|||103,521
396
5,228|
|||109,145|
|||20,808|
|||20,808|
**Page 5**
## **Duloch Juniors FC**
## **Statement of Balances as at 31 March 2025**
|**£**
**Unrestricted**
**Funds Reconciliation**
**Funds**
Cash at Bank and in hand at start
85,059
Surplus/(Deficit) for period
)
(30,202
Cash at Bank and in hand at period end
54,857
**Bank and Cash Balances**
Bank current account
**Other Assets (Unresticted fund)**
Containers
Goals and Mannequins
Training Equipment|**£**
**Total**
**2025**
85,059
)
(30,202
54,857
54,857
54,857
**2025**
-
1,500
1,000
2,500|**£**
**Total**
**2024**
64,251
20,808|
|---|---|---|
|||85,059|
|||85,059|
|||85,059|
|||**2024**
1,000
1,500
1,000|
|||3,500|
The accounts were approved by the Trustees and signed on their behalf by
## **Trustee**
## **Date:**
**Page 6**
## **Duloch Juniors FC**
## **Notes to the financial statements for the year ended 31 March 2025**
## **1. Basis of Accounting**
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & 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 trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day runnining of the club.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
## **3. Donations received**
|**Donations received**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Total funds**|
||**Funds**||
||**£**|**£**|
|Bank of Scotland Foundation|3,500|3,500|
|Charities Trust|750|750|
|Citi Bank Ireland Online Giving|2,000|-|
|Exxon Mobile|-|1,000|
|Charitable Giving|-|300|
|User Testing Ltd|74|800|
|Haewene Brim|-|400|
|D & G Autocare|700|-|
|ESSO Petroleum|500|-|
|Easy Fundraising|103|-|
|Stephens Bakery|180|-|
|CAF|-|1,000|
||7,807|7,750|
**Page 7**
## **Duloch Juniors FC**
## **Notes to the financial statements for the year ended 31 March 2025**
|.................... continued|.................... continued|||
|---|---|---|---|
|**4.**|**Charitable activities expenditure**|**2025**|**2024**|
|||**Unrestricted**|**Total funds**|
|||**Funds**||
|||**£**|**£**|
||Coaching courses|2,287|1,805|
||Training pitch hire costs|30,268|28,427|
||Match costs, League fees and festivals|24,367|22,634|
||Strips and training kit|26,242|30,733|
||Team events and additional training|11,792|14,202|
||My Club Hub charges|3,835|3,482|
||General expenses|3,236|2,238|
||**Total costs**|102,027|103,521|
|**5.**|**Other costs**|**2025**|**2024**|
|||**Unrestricted**|**Total funds**|
|||**Funds**||
|||**£**|**£**|
||Accountancy fees|396|396|
||Gift Aid repaid|28,713|-|
|||29,109|396|
**Page 8**
Duloch Juniors FC
Independent examiner's report to the trustees on rthe
rinancial slatements of Duloch Juniors FC
I report on the financial statements of the chariiy for the period ended 31 March 2025. which are sel i)ut on pages 3 to 8.
Respective responsibilitits of trus¢ees #nd exgminer
The charity'5 trugites are responsible for the prepardtion of the accounts in accordancc with the tem]s of the Charities and Trustec
Investment (Scotland} Aci 2005 and thc Chariti¢s AOUnts Iscvlld) Regulaiions (&$ amended) The charity trustees consider
that the audit Tcquirefftent of Regulation l O( l) (a) kn (¢1 of th¢ Accounts Regulations does not apply, li is my r¢sponsibility w examine
the account5 as rcquired under sectioo 4411) {c} of the Act and io slate whether partxcular matters have come 10 my attention.
Basis of independen¢ examiner's report
My examination is carricd oul in ar¢ordan¢e with Regulation I l of ihe ChariLies Accounts (Scotland) Regulations 2006. An
cxamination in¢ludes a review of the accounting records kept by the charity and a compari50n of the accounts presented with those
records. It also its¢ludcs consideration of any unusual items or disclosures in ihc accounts and seeks explanations from the trustees
conceming any such mattcrs. Thc piocedures und¢rtAken do not provide all the evidence that would be required in an audit and,
consequently. I do noi express an audii opinion on ihe view given by ihe a¢coun
Independent ¢xaminers' ststement
IA the ¢ourse oEmy examinatÈon, no ntter has come to my atteniion"
. which gives me reasonable cause to bclicve that in any maierial respect the rcquiretncnts-.
- to keep accounting records in OrdanCe wilh secti 4411) (a) of the 2Th)5 Acl and Regulation 4 of th¢ 2006 Regulations. and
- to prepare accounts which accord wilh ihc a¢counliDg ffcoids and ¢oTnply with R¢gulation 9 of th¢ 2006 Regulations
havc noi b¢¢n m¢t, or
2. to which. in my opinion, attention should be drawn in order to enable a ptoper understanding of the accounts to be reached
John Ly<& Co
Torridon Hous¢
Torridon Lane
ROSYTH
Fif4 KYII 2EU
Date:
Page 4