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2025-07-31-accounts

Riverside West End Football Club

Financial statements for the year ended 31 July 2025

Riverside West End Football Club

Contents

Page Charity information Executive Committees’ report 2 - 5 Independent examiner’s report Statement of receipts and payments 7 - 8 Statement of balances 9 - 10 Notes to the financial statements 11 - 14

Riverside West End Football Club

Charity information

Charity Name Riverside West End Football Club Riverside West End Football Club
Charity Number SC046965
Registered Address 5 Invergowrie Drive
Dundee
DD2 1RD
Executive Committee Steven Mackie Chairperson
Shaun Henderson Registrations Secretary / Secretary
Steve McNaught Treasurer
Jenny Fleming Player Welfare Officer
Andrew Dalton Procurement Manager
Mike Lindsay Memberships / Social Media Manager
Paul Gallagher Facilities Manager
Davie Bell Ordinary Member
Louise Reid Ordinary Member (resigned 04/09/2025)
Independent Examiner Norma McGregor FCCA
Banker Royal Bank of Scotland
3 High Street
Dundee
DD1 9LY

1

Riverside West End Football Club

Executive Committees’ report for the period ended 31 July 2025

Structure Governance & Management

Constitution

The Club’s constitution form is a SCIO, Scottish Charitable Incorporated Organisation. It is governed by its constitution which was adopted in August 2016. The Club was granted charitable status by OSCR from 8 November 2016. The Executive Committee are trustees for Charity Law purposes.

Appointment of the Executive Committee

Membership of the executive committee is open to all members of the Club.

Executive Committee are elected at the Annual General Meeting which is held annually and within 15 months of the previous AGM. Under the constitution, there must be a maximum of 12 and a minimum of 3 members of the Executive Committee. The Executive Committee must stand down at each AGM, however, are eligible for re-election.

Management of the Club

The Executive Committee which holds regular meetings, is responsible for monitoring and controlling of the financial position of the Club together with the strategic direction and governance of the Club.

The members of the Executive Committee are all aware of their responsibilities as a group and their individual roles within the Club.

Objectives & Activities

Charitable purpose

The advancement of public participation in sport through the provision of facilities, coaching, training and opportunities initially and primarily related to football.

The object of the club is the provision of 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.

The club aims to:

2

Riverside West End Football Club

Executive Committees’ report for the period ended 31 July 2025 (continued)

Activities

Our teams start from Fun Fours which is organised through the SFA and the Charity, Leisure & Culture Dundee. We work very closely with Leisure & Culture Dundee who promote the club in the West End of Dundee Primary Schools. Our Fun Fours are open to all children, boys and girls, within our catchment Dundee Primary Schools area, and we also have children attending from the bordering Angus Council, Fife Council and Perth & Kinross Council communities. All children that attend can participate, and we do not restrict opportunities based on a lack of ability, but rather we work with them to develop and improve, with a focus on fun and enjoyment.

Players then follow the SFA player pathway to Super Fives, seven a-side, nine a-side and then at the age of twelve, on to 11 a-side. We also follow the SFA rules, related to providing all players in the small-sided teams even playing time, during festivals, tournaments and competitive games.

Our Girls section has continued to blossom, and we are now able to say we have girl’s teams for each age group: U8, U10, U12, and U14. This is a huge achievement for the club, as it was only a couple of years ago when we only had a couple of girls playing at the club. We now have around 50 girls playing under the Riverside badge.

Achievements & Performance

The club has had another successful year on and off the field.

On the field our 2011 Reds team and 2009 team both reached cup finals. Unfortunately, both finished runners up in what were two very tight matches. Our 2010 team travelled down to Blackpool for a tournament and came home with the trophy, which was a great achievement.

Off the Field we have grown the club’s input into local events. We have worked closely with the West End Community Sports Hub (WECSH,) and the other sports clubs that are part of it, to put on sessions allowing kids access to football that may otherwise not be able to. We put on 12 weeks of afterschool sessions at primary schools in our catchment area. We have also delivered sessions at the multi sports summer camp and the P7 transition sessions at Harris Academy.

Another achievement the club is proud of is putting the older kids through their first aid training. We managed to get all the 2009 age group through their training, and we’ll continue to offer it to the kids in the older age groups. We have also offered the chance for the older kids to do their coaching badges, with a couple of them taking up that chance and progressing well.

Our Club Tuck Shop has continued on matchdays, and a big thank you goes out to those teams and volunteers that help run it. It has been going very well and has been a benefit to all the teams that participate in it. It has also allowed age groups to work together and has helped galvanise the club.

3

Riverside West End Football Club

Executive Committees’ report for the period ended 31 July 2025 (continued)

2025 has been another good year for our holiday camps. We offered an Easter Camp and a Summer Camp that were both very well attended. The attitude and behaviour of the kids at the camp have been exemplary, and this has allowed them to be a fun and safe place for the kids to spend the week. That, and the hard work put in by Chris Paton and Barrie Pullar, along with other coaches and helpers, has made Riverside camps a mainstay in the calendar. Another part of the camps that we are proud of as a club, has been the opportunity to give kids from our older age groups the chance to gain some work experience by helping to coach alongside our lead coaches. They have been an excellent help and added to the enjoyment of the camps. We plan as a club to continue this and give as many kids as possible the opportunity to gain experience.

Further Club Updates

One disappointing thing that came out of 2025 was the eventual failure of Dundee FC to get permission to build their training facility on Riverside that would have been a huge benefit to Riverside West End FC. However, the club is continuing to explore opportunities which would allow us to secure additional training space for us to continue to grow the club.

In general, we will continue to work hard as a club to give all kids a safe and enjoyable environment to go through their footballing journey. Riverside West End FC prides itself on looking forward and trying to grow grassroots participation, and we will continue to do this.

Financial Review

The principal funding source of the charity is the monthly player fees received; however, additional income is generated through fundraising activities and sponsorship.

Total receipts of £162,187 (2024 - £110,499) and total payments of £150,635 (2024 - £119,722) in the year (see pages 7 & 8). The club generated a surplus in this financial year of £11,552 (2024 – deficit of £9,223). The increase in receipts was largely due exceptional fundraising activities to support the costs of trips for teams, which is also reflected in the increase in payments made in the year. In addition, a new pricing structure for player fees was implemented towards the end of financial year ending 31 July 2024, and the full year impact of this is reflected in the increase in receipts for year ended 31 July 2025. The majority of input costs, including the costs of kits, hiring training facilities at the University and across the city, remained comparable with the previous year.

Reserves Policy

Total reserves at the end of the year were £49,111 (2024 - £37,559), split between unrestricted funds of £6,308 (2024 - £7,888) and restricted funds of £42,803 (2024 - £29,671) being the individual teams’ balances.

The Executive Committees’ policy is to maintain a contingency fund, of approximately three months of unrestricted expenditure, for future development of the club and the remaining cash reserves are available for routine club payments. Unrestricted expenditure for three months of the year amounted to £6,863 (2024 – £5,056) therefore the policy has not been met. The Executive Committee are actively addressing the shortfall in 2025/26.

4

Riverside West End Football Club

Executive Committees’ report for the period ended 31 July 2025 (continued)

Membership

Parents/carers of the players will become members once the player is signed for a Riverside team and a membership form is completed.

Plan for Future Periods

Club commitments and targets identified for 2025-26 continue to build upon the achievements of recent years, including:

Our main interest is to support our players, volunteers and members wherever possible, making sure that any training and learning opportunities available can be delivered in a safe and appropriate manner.

I’d like to finish off by saying thank you to all at the club who have given up their time to help on the committee, coach teams and volunteer. This is the foundation that the club has been built on, and we are going from strength to strength thanks to all your hard work.

Let’s keep this going in 2026 and keep Riverside West End FC moving forward.

Approved by the Executive Committee and signed on behalf by:

a Steven Mackie Chairperson

5

Riverside West End Football Club

Independent Examiner’s Report for the Year Ended 31 July 2025

I report on the financial statements of the charity for the year ended 31 July 2025, which are set out on pages 7 to 14.

Respective responsibilities of Executive Committee and Examiner

The charity’s Executive Committee are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Executive Committee consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 2006 Accounts Regulations. 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 or disclosures in the financial statements and seeks explanations from the Executive Committee 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 other than noted above has come to my attention:

  1. which give 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 Accounts Regulations,

  2. to prepare financial statements which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

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

Norma McGregor FCCA

Dundee

6

Riverside West End Football Club

Statement of receipts and payments for the period ended 31 July 2025

Total
Unrestricted Restricted Funds
Funds Funds 2025
Receipts Note £ £ £
Donations and grants 240 4,230 4,470
Fundraising 390 33,392 33,782
Contribution to kit purchases - 393 393
Sponsorship - 10,956 10,956
Players’ fees - 82,253 82,253
Membership fees 15,272 - 15,272
Gift Aid 5,499 - 5,499
Tuck Shop 3,024 - 3,024
Soccer camp 6,538 - 6,538
_ _ _
Total Receipts 30,963 131,224 162,187
_ _ _
Payments
Costs of fundraising 4 - 364 364
Cost of charitable activities 5 27,452 122,819 150,271
_ _ _
Total payments 27,452 123,183 150,635
_ _ _
Net income 3,511 8,041 11,552
Transfer (from) / to funds (5,091) 5,091 -
_ _ _
(Deficit) / surplus for the year (1,580) 13,132 11,552
Brought forward 7,888 29,671 37,559
_ _ _
Carried forward 6,308 42,803 49,111
====== ====== ======

7

Riverside West End Football Club

Statement of receipts and payments for the period ended 31 July 2025 (continued)

Total
Unrestricted Restricted Funds
Funds Funds 2024
Receipts Note £ £ £
Donations and grants 120 - 120
Fundraising 850 17,490 18,340
Sponsorship - 11,700 11,700
Players’ fees 330 62,538 62,868
Membership fees 11,243 - 11,243
Pitch income 1,200 - 1,200
Soccer camp 5,028 - 5,028
_ _ _
Total Receipts 18,771 91,728 110,499
_ _ _
Payments
Costs of fundraising 4 - 925 925
Cost of charitable activities 5 20,224 98,573 118,797
_ _ _
Total payments 20,224 99,498 119,722
_ _ _
Net expenditure (1,453) (7,770) (9,223)
Transfer (from) / to funds (1,160) 1,160 -
_ _ _
(Deficit) for the year (2,613) (6,610) (9,223)
Brought forward 10,501 36,281 46,782
_ _ _
Carried forward 7,888 29,671 37,559
====== ====== ======

8

Riverside West End Football Club

Statement of balances as at 31 July 2025

Unrestricted Restricted Total
Funds Funds 2025
£ £ £
Funds reconciliation
Cash at bank – 31 July 2024 7,888 29,671 37,559
Surplus for year 3,511 8,041 11,552
Transfers (5,091) 5,091 -
_ _ ______
Cash at bank – 31 July 2025 6,308 42,803 49,111
====== ====== ======
Unrestricted Restricted Total
Funds Funds 2024
£ £ £
Cash at bank – 31 July 2023 10,501 36,281 46,782
Deficit for year (1,453) (7,770) (9,223)
Transfers (1,160) 1,160 -
_ _ ______
Cash at bank – 31 July 2024 7,888 29,671 37,559
====== ====== ======
Total Total
2025 2024
£ £
Bank and cash balances
Bank account 49,111 37,559
______ ______
49,111 37,559
====== ======
Other assets
Stock of merchandise 552 856
Gift Aid - 5,867
______ ______
552 6,723
====== ======
Liabilities
Other liabilities 3,377 1,579
--------- ---------
3,377 1,579
====== ======

9

Riverside West End Football Club

Statement of balances as at 31 July 2025 (continued)

The charity has no other material liabilities, contingent liabilities or obligations. The notes on pages 11 to 14 form an integral part of these financial statements.

Approved by the Executive Committee on 15 April 2026 and signed on their behalf by:

a Steven Mackie Chairperson

Steven McNaught Treasurer

10

Riverside West End Football Club

Notes to the financial statements

1. Basis of Accounting

These financial statements have been prepared on the Receipts & Payment basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Stock – is included at the lower of cost and net realisable value.

2. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the Executive Committee in furtherance of the objects of the charity. The Executive Committee maintain an unrestricted fund for the day-to-day running of the Club.

Restricted funds may only be used for specific purpose. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

Transfer between funds arises when restricted funds are in deficit or with the agreement of the donor. Also occurs when a team ceases during the year and the balance is transferred to central funds in line with the constitution.

3. Related Party Transactions

No remuneration was paid to the Executive Committee or to any connected persons during the year. No expenses were paid to any of the Executive Committee during the year.

During the year, the following transactions with the Executive Committee took place –

Balance Balance
Name Transaction 2025 2024 outstanding at outstanding at
Amount Amount 31 July 2025 31 July 2024
Steve McNaught Player fees £780 £650 £nil £nil
Shaun Henderson Player fees £480 £320 £nil £nil
Mike Lindsay Player fees £920 £825 £nil £nil
Andrew Dalton Player fees £745 £670 £nil £nil
Jenny Fleming Player fees £420 £340 £nil £nil
Steven Mackie Player fees £620 £598 £nil £nil
Paul Gallagher Player fees £770 £615 £nil £nil
Louise Reid Player fees £360 £320 £nil £nil
Davie Bell Player fees £420 £340 £nil £nil

4 Costs of fundraising

Costs of fundraising
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Events costs - 364 364 925
====== ====== ====== ======

11

Riverside West End Football Club

Notes to the financial statements (continued)

5 Cost of charitable activities

Cost of charitable activities
Unrestricted Restricted Total
Funds Funds 2025
£ £ £
Soccer Camp 6,770 - 6,770
Football Centre - 2,543 2,543
Coach Costs 8,010 - 8,010
Coach Training Courses 1,006 - 1,006
Trips / events 606 42,868 43,474
Training Facilities Hire - 37,483 37,483
Equipment 2,289 4,202 6,491
Strips 458 24,688 25,146
Match Fees - 6,616 6,616
Registrations - 2,179 2,179
Subscriptions 674 - 674
Discretionary Fund 1,815 - 1,815
Donations 200 2,240 2,440
Tuck Shop 1,172 - 1,172
Bank Charges 4,252 - 4,252
Professional Services 200 - 200
_ _ ______
27,452 122,819 150,271
====== ====== =====
Unrestricted Restricted Total
Funds Funds 2024
£ £ £
Summer Camp 2,925 - 2,925
Football Centre - 3,975 3,975
Coach Costs 4,553 - 4,553
Coach Training Courses 3,290 - 3,290
Trips - 8,402 8,402
Training Facilities Hire 42 44,272 44,314
Equipment 4,999 2,378 7,377
Strips - 32,446 32,446
Match Fees - 4,716 4,716
Registrations - 2,384 2,384
Subscriptions 430 - 430
Discretionary Fund 757 - 757
Bank Charges 2,928 - 2,928
Donations 100 - 100
Professional Services 200 - 200
_ _ ______
20,224 98,573 118,797
====== ====== =====

12

Riverside West End Football Club

Notes to the financial statements (continued)

Balance Surplus / Balance at
at (deficit) in 31 July
31 July Income Expenditure year Transfers 2025
2024 before
transfers
£ £ £ £ £ £
6 Unrestricted funds 7,888 30,963 (27,452) 3,511 (5,091) 6,308
______ ______ __ ______ _____ ______
Restricted funds
Amateurs 619 5,740 (3,712) 2,028 - 2,647
2008 - 7,403 (6,812) 591 - 591
2009 1,729 18,011 (21,967) (3,956) 2,227 -
2010 2,900 5,437 (8,020) (2,583) 137 454
2011 Blues 630 6,051 (5,211) 840 114 1,584
2011 Reds 112 8,076 (7,723) 353 878 1,343
2012 Blues 3,428 10,083 (10,666) (583) 940 3,785
2012 Reds 1,077 8,346 (8,231) 115 114 1,306
2013 6,823 3,636 (7,645) (4,009) 114 2,928
2014 2,600 5,836 (4,532) 1,304 (3,904) -
2014 Blues - 985 (653) 332 2,008 2,340
2014 Reds - 937 (951) (14) 2,008 1,994
2015 2,826 10,644 (11,452) (808) 114 2,132
2016 5,070 17,546 (12,496) 5,050 - 10,120
2017 1,771 7,310 (3,440) 3,870 77 5,718
2018 86 4,413 (3,381) 1,032 - 1,118
2019 - 2,375 (1,705) 670 264 934
Girls U14 - 4,195 (2,357) 1,838 - 1,838
Girls Academy - 4,200 (2,229) 1,971 - 1,971
______ ______ _ ______ _____ ______
29,671 131,224 (123,183) 8,041 5,091 42,803
______ ______ _ ______ _____ ______
Total funds 37,559 162,187 (150,635) 11,552 - 49,111
===== ====== ====== ===== ===== =====

Purpose of Restricted Funds

Each team has their own fund balance to use at their discretion for team purposes with negative balances resolved post year end.

13

Riverside West End Football Club

Notes to the financial statements (continued)

Balance Deficit in Balance at
at year 31 July
31 July Income Expenditure before Transfers 2024
2023 transfers
£ £ £ £ £ £
6 Unrestricted funds 10,501 18,771 (20,224) (1,453) (1,160) 7,888
______ ______ __ ______ _____ ______
Restricted funds
2006 - 220 (140) 80 (80) -
2007 1,741 6,663 (7,785) (1,122) - 619
2008 103 6,117 (6,226) (109) 6 -
2009 Blues 1,683 6,523 (9,309) (2,786) 2,832 1,729
2009 Reds 3,701 - - - (3,701) -
2010 3,925 4,088 (5,113) (1,025) - 2,900
2011 Blues 820 6,809 (6,999) (190) - 630
2011 Reds 927 5,853 (7,393) (1,540) 725 112
2012 Blues 8,723 4,800 (9,435) (4,635) (660) 3,428
2012 Reds 1,637 5,007 (6,502) (1,495) 935 1,077
2013 4,333 5,495 (3,005) 2,490 - 6,823
2014 2,275 5,588 (5,263) 325 - 2,600
2015 3,067 7,915 (8,156) (241) - 2,826
2016 1,569 12,693 (9,192) 3,501 - 5,070
2017 714 7,545 (6,488) 1,057 - 1,771
2018 - 3,572 (3,486) 86 - 86
Girls 1,063 2,840 (5,006) (2,166) 1,103 -
______ ______ _ ______ _____ ______
36,281 91,728 (99,498) (7,770) 1,160 29,671
______ ______ _ ______ _____ ______
Total funds 46,782 110,499 (119,722) (9,223) - 37,559
===== ====== ====== ===== ===== =====

Purpose of Restricted Funds

Each team has their own fund balance to use at their discretion for team purposes with negative balances resolved post year end.

14