Charity Number SC046478 

## The St Johnstone Community Trust 

## Accounts 

31 May 2025 

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## The St Johnstone Community Trust Company Information 

Trustees Accountants Fraser + Accountants 3 Barossa Place Perth PH1 5HG Bankers Santander 105 High Street Perth PH1 5TJ 

Registered charity number SC046478 

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## REVIEW OF ACTIVITIES 2024-25 

## TRUST VISION 

Building stronger communities through sport, education, and wellbeing to develop healthier happier, and successful people. 

MISSION STATEMENT ‘To use the brand of St. Johnstone Football Club to improve the lives of people in Perth and Kinross’ COMMUNITY IMPACT Everything we undertake is with a mindset of changing lives through sport and promoting inclusion. During the year we achieved 19,975 Participations 52 Distinct Projects 1,548 Sessions 2,309 Delivery hours 

## THREE PILLARS OF SERVICE 

## SPORT Impacts 

+ Increased access to a range of affordable sporting opportunities. 

- More ‘sport for all’ participation pathways across the county. 

- Contributing to getting the inactive active. 

- Increased fanbase of St Johnstone Football Club. 

1,371 delivery hours 

14,303 total participations 

3,692 Complimentary Match-Day Tickets Gifted 

## EDUCATION Impacts 

* Increased children, young people and adults benefitting from training, education, and employment programmes. 

- Contributing to the reduction in the poverty related attainment and school attendance gap. 

- Positively engaging with young people to reduce levels of anti-social behaviour and crime. 

## * Well-rounded volunteers, young and older, developed. 

* Raised awareness amongst our community, health professionals, key stakeholders and education professionals of the services available. 

39 Schools visited 

50 Classrooms 

1,160 Pupils 

81 Contact hours 

## WELLBEING Impacts 

* Increased accessible community-based activities and resources to build physically, mentally, and emotionally healthy people. 

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- Mental wellbeing supported through prevention and early intervention activities and services 

+ Reduced feelings of social isolation and loneliness + Promoted healthy aging by supporting people to stay active, healthy, and socially engaged 2 585 Free Meals Provided 

78KG Lost in Weight 2,300 Physical Activity Hours Gifted 

| am delighted to deliver the annual accounts for this year. This has been the most successful year ever for the Trust as we continue to grow. We brought in record income which, importantly, has enabled us to help more people than ever before. It is exciting times for the Trust. We are delighted we received funding for ‘Thriving Communities’ from the NHS Tayside Charitable Foundation for the next three years. This will develop our services into local primary schools and communities in Perth and Kinross. {It has been a year of change in the Trust and our Chief Executive fli moved into a similar role at the club and we wish him all the best in his new role. We appointed s the new Chief Executive Officer. What | am most pleased about is our ability to adapt to new challenges and ensure our services change with the times and that we continue to support more people in need - - across the whole“| of our communities. 

Chair of the Board of Trustees 

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The St Johnstone Community Trust Trustees Report 

Details of Trustees and the charities advisors are set out on page 1. 

## Reserves Policy 

St Johnstone Community Trust has completed its fifth year of trading. It generates unrestricted income by charging participants for its' services. This helps the Trust to provide core funding for indirect staff and other associated overheads, Having a reasonable level of unrestricted reserves will enable the business to become Sustainable and provide resilience in the event of any temporary cash-flow issues. The Board of Trustees has agreed that the recommended amount would be equivalent to 3 months of the core operational costs. 

## Statement of Trustees’ responsibilities 

Law applicable to charities in Scotland requires the Trustees to prepare financial Statements for each year which give a true and fair view of the charity's financial activities during the period and of it's financial Position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: 

- select suitable accounting policies and then apply them consistently 

- make judgements and estimates that are reasonable and prudent 

~ prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business. 

The Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, the financial position of the charity, and which enable them to both ascertain the financial position of the charity and ensure that the financial statements comply with the Companies Act 1985. They are also responsible for Safeguarding the assets of the charity and hence taking reasonable Steps for the prevention and detection of fraud and other irregularities. 

This report was approved by the trustees on 8th December 2025 


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## The St Johnstone Community Trust Independent Examiner's Report to the Trustees 

| report on the accounts of the Charity for the year ended 31 May 2025 which are set out on pages 8 to 12. 

## 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 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the 2005 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 2006 Regulations . 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 | do not express an opinion on the accounts. 

## Independent examiner's 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. 

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## The St Johnstone Community Trust Statement of financial activities for the financial year ended 31 May 2025 

||Unrestricted|Restricted|||
|---|---|---|---|---|
||funds|funds|2025|2024|
|INCOMING RESOURCES|||£|£|
|Grantsanddonations<br>Participantfees<br>Otherincome<br>Giftaid reclaimed|128,072<br>110,729<br>24,172<br>2,355<br>265,328|170,704<br>-<br>-<br>=<br>170,704|298,776<br>110,729<br>24,172<br>_._ 2,355<br>436,032|229,235<br>114,031<br>8,812<br>-<br>352,078|
|Directprojectcosts<br>Management andadministration|9,123|12,607|21,730|32,457|
|Staff costs|||||
|Wages<br>Staffwelfareand travel|198,177<br>93,621<br>291,798<br>4,555<br>:<br>911<br>5,466<br>202,732<br>94 532<br>297,264<br>iE<br>EOF|||287,619<br>8,389<br>296,008<br> ne|
|Premises costs|||||
|Facilities|30,683|6,150|36,833|44,774|
|Advertising<br>Computercosts<br>Equipmentcosts<br>Otheradministration costs<br>Goverance costs|6,592<br>1,884<br>6,928<br>9,437<br>900<br>25,741|-<br>-<br>-<br>1,348<br>-<br>1,348|6,592<br>1,884<br>6,928<br>10,785<br>900<br>27,089|23,259<br>6,350<br>6,978<br>11232<br>1,080<br>48,899|
|TOTALRESOURCESEXPENDED|268,279|114,637|382,916|422,138|
|EXCESS INCOMEOVEREXPENDITURE|(2,951)|56,067|53,116|(70,060)|
|Balances boughtforward 1June 2024<br>Transferto/from unrestrictedfunds<br>Balances carriedforward31 May2025|36,788<br>87,917<br>8,617<br>(8,725)<br>42,454<br>135,259<br>eee||124,705<br>(108)<br>177,713<br>tt|194,765<br>.<br>124,705<br>-_——___—_..|




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## The St Johnstone Community Trust 

## Balance Sheet 

as at 31 May 2025 

|Balance Sheet<br>as at 31 May 2025|||||||
|---|---|---|---|---|---|---|
||Notes|||2025<br>£||2024<br>£|
|Current assets<br>Debtors<br>Cash atbank and in hand||2|2,244<br>185,133<br>187,377||9,046<br>124,737<br>133,783||
|Creditors: amounts falling <br>withinoneyear|due|3|(9,664)||(9,078)||
|Netcurrentassets||||177,713||124,705|
|Total assets less current<br>liabilities||||177,713||124,705|
|Netassets||||177,713||124,705|
|Represented byfunds<br>Unrestrictedfunds<br>Restricted funds||4||42,454<br>135,259<br>177,713||36,788<br>87,917<br>124,705|



These accounts were approved by the board of trustees on 8 December 2025 and signed on its / 

Trustee 

7 

The St Johnstone Community Trust Notes to the Accounts 

for the year ended 31 May 2025 

## 1 Accounting policies 

Basis of preparation The accounts have been Prepared under the historical cost convention and in accordance with FRS 102, The Financial standard).Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 

income recognition Policy Income is included in the SOFA when the charity becomes entitled to the income and the amount can be quailifed with reasonable accordance and receipt is probable. All income is unrestricted unless specifically restricted by the funder. Income is only deferred when the Charity must fufil conditions before becoming entitled to it or where the funder has specifeid that the income to be expanded in a future accounting period. 

Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 

Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and Subsequently measured at amortised cost determined using the effective interest method. 

## Pensions 

Contributions to defined contribution plans are expensed in the period to which they relate. 

- 2 Debtors 

|2|Debtors||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||2025|2024|
||||||||||||£|2|
||Tradedebtors||||||||||2,244|9,046|
|3|Creditors:amounts fallingduewithinoneyear||||||||||2025|2024|
||||||||||||£|£|
||Trade creditors||||||||||||
||Other<br>taxesandsocial securitycosts<br>Other creditors||||||||||4,497<br>3,337<br>1,830|4,212<br>2,848<br>2,018|
||||||||||||9,664|9,078|
|4|Analysis ofexpenditureoncharitableactivities||||||||||||
||Education<br>HealthandWellbeing<br>Equalities&Inclusion<br>SVCO|Direct<br>project|costs <br>1,178<br>1,546<br>7,139|Project<br>delivery staff <br> costs<br>3,411<br>9,980<br>13,560|||Support<br>costs<br>21,578<br>15,999<br>37,387||Goverance<br>costs|Total|26,167<br>27,525<br>58,086||
||Tulloch<br>BallPark|-<br>=<br>2,744<br>12,607<br>26,951<br>eS||||||:<br>115<br>75,079|_<br>2,859<br>:<br>114,637<br>|<br>ODS||||



## 4 Analysis of expenditure on charitable activities 

## ee = 

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The St Johnstone Community Trust Notes to the Accounts for the year ended 31 May 2025 

## 5 Analysis of governance and support costs 

|TheTrustees initially identifiiesthe costsofitssupportfunctions. Itthen identifiesthosecostswhich relate tothe<br>goverancefunction,Having identified itsgoverancecosts, theremaining supportcoststogetherwiththegovernance<br>costs are apportionedbetweenthecharitable activities. Refertothetablebelowforthe analysis ofsupport|
|---|
|and governance costs.|
|Staffcosts<br>Support<br>Governance<br>Total|
|Premisescosts<br>36,833<br>36,833<br>Staffcosts<br>291,798<br>291,798<br>-|
|Travel<br>Staffexpenses<br>5,466<br>5,466<br>Advertising<br>6,592<br>6,592<br>Equipmentcosts<br>6,928<br>6,928<br>Telephone/Internet<br>-<br>-<br>Computers<br>1,884<br>1,884<br>Professional fees<br>300<br>900<br>1,200<br>Administration<br>10,485<br>10,485<br>297,264<br>63,022<br>900<br>361,186|



## 6 Analysis of staff costs, trustee remuneration and the cost of key management personnel 

||2025|2024|
|---|---|---|
|Salariesandwages<br>Social security costs<br>Pensioncosts|270,202<br>15,644<br>5,952<br>291,798|266,862<br>14,011<br>6,744<br>287,617|



No employees had employee benefits in excess of £60,000 (2023:Enil). 

The charity trustees were not paid or received any other benefits from employment within the company in the year (2023:£nil) neither were they reimbursed expenses during the year (2023:£nil). No charity trustee received payments for professional or other services supplied to the charity (2023:Enil). 

|Currentemployees|2025|2024|
|---|---|---|
|Full time<br>Chiefexecutive<br>Marketing/Fundraising officer<br>Community projectsdevelopmentmanager<br>Community&clubdevelopment officer<br>Co-ordinators<br>Football&admin assistant|1<br>1<br>2<br>2<br>2<br>4<br>9|1<br>1<br>2<br>2<br>2<br>1<br>9|
||—-~~~~-~—~—~S~<=;:]||
|Part time<br>Officeadministrator<br>Sessionalcoach|4<br>6<br>7|4<br>6<br>7|



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7 4 £ 

## The St Johnstone Community Trust Notes to the Accounts 

## for the year ended 31 May 2025 

## 7 Analysis of charitable funds 

## Analysis of movements in unrestricted funds 

||Balance<br>Income<br>Expenditure Transfers<br>1 June2024|Balance<br>31 May2025|
|---|---|---|
|Generalfund<br>Designated fund<br>Total|36,788<br>265,328<br>(268,279)<br>8,617<br>36,788<br>265.328<br>(268,279)<br>8,617|42,454<br>=<br>42,454|
|Analysis ofmovements inunrestricted|unrestrictedfunds -previousyears<br>Balance<br>Income<br>Expenditure<br>Transfers<br>1 June2023|Balance<br>31May2024|
|G**e**neralfund<br>D signated fund|67,055<br>250,287<br>(296,609)<br>16,055|36,788|
|Total|-<br>re<br>67,055<br>250,287<br>(296,609)<br>16,055<br>36,788||
|Nameofunrestrictedfund<br>Generalfund<br>Designatedfunds|Description, natureandPurposesoffund<br>The‘freereserves' afterallowing foralldesignated funds.||



|General grantfund income||||||
|---|---|---|---|---|---|
|Aviva<br>Sidey<br>LiveActive<br>PKC Mental Health<br>GannochyTrust<br>Highland Spring<br>Miscallenous small grants<br>Donationsandfundrasing||20,000<br>5,000<br>7,000<br>11,000<br>55,000<br>2,500<br>6,520<br>21,052||||
|||128,072||||
|Analysisofmovements inrestrictedfunds||||||
||Balance<br>1 June2024|Income|Expenditure|Transfers|Balance<br>31 May2025|
|Education<br>HealthandWellbeing<br>Equalities&Inclusion<br>SVCO<br>TullochBallPark|31,593<br>9,814<br>38,690<br>7,820<br>87,917|59,999<br>22,269<br>53,436<br>.<br>35,000<br>170,704|(26,167)<br>(27,525)<br>(58,086)<br>-<br>(2,859)<br>(114,637)|-<br>(108)<br>(797)<br>(7,820)<br>(8,725)|65,425<br>4,450<br>33,243<br>-<br>32,141<br>135,259|
|Analysis ofmovements inrestrictedfunds<br>Balance<br>1 June2023||Income|Expenditure|Transfers|Balance<br>31 May2024|
|Education<br>HealthandWellbeing<br>Equalities&Inclusion<br>SsVCO|40,356<br>17,984<br>61,550<br>7,820<br>127,710|41,199<br>26,277<br>34,315<br>101,791|(34,335)<br>(41,137)<br>(50,057)<br>(125,529)|(15,627)<br>6,690<br>(7,118)<br>(16,055)|31,593<br>9,814<br>38,690<br>7,820<br>87,917|



## sc 

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## The St Johnstone Community Trust 

Notes to the Accounts for the year ended 31 May 2025 

|Nameofrestrictedfund<br>Education|Description, natureandpurposesoffund<br>NHSCharitableFoundation -ThrivingTogethertofacilitatework<br>within schools<br>PKCShowRacism theRedCard grant - tofacilitate<br>anti-racism awareness in Primary schools across Perth& Kinross.|
|---|---|
|HealthandWellbeing|SPFLTrust-FestiveFriendstofacilitateeventsforsocial isolation<br>PKC -Reminiscenceto support individuals suffering from Alzheimer's<br>PKC -Provide supportthrough sport forindividuals withmental|
||health issues|
|Equalities&Inclusion|RSMacDonald -tosupportyoungpeoplesufferingfromADHD<br>PKC- Street Football totackle anti-social behaviourand offer|
||opportuntiesindeprivedareas|



Details of all projects are included within the Trustees report 

## 8 Related party transactions 

There have been no related party transactions during the financial period. 

## 9 Going concern 

The Trustees consider that the charity is in a fair position to continue its activities during the coming year, and that the charity's reserves are adequate to fufil its obligations. The trustees have considered the going concern assumption and there are no material uncertainities' about the charity's ability to continue as a going concern. 

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