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2024-07-31-accounts

Docusign Envelope ID: 6(DODAA93-0BA8-49FA-A82A-4CD6703B0716

Erskine Youth Football Club SCIO

Scotish Charity No - SC047089

Annual Report and Financial Statements

For the Year Ended 31 July 2024

Docusign Envelope ID: (DODAA93-0BA8-49FA-A82A-4CD6703B0716

Trustees Annual Report

For the year ended 31 July 2024

The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 July 2024

Reference and Administrative Information

Charity Name

Erskine Youth Football Club SCIO

Charity No

$C047089

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Struture Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 12th January 2017. The charity was previously an unincorporated club but changed its legal form to a SCIO. The assets of the unincorporated club were transferred to the SCIO on 12th January 2017. It has a single tier structure and as such the trustees are the members of the charity ~~.~~

Appointment of Trustees

The structure of the organisation consists of the board, who normally meet on the first Monday of each month, and generally control the activities of the organisation ~~.~~ The board also appoints charity trustees to fill vacancies. The people serving on the board are referred to in the constitution as Charity Trustees, and they are also the members of the organisation for the purposes of the Charities and Trustee (Investment) Act 2005.

Charity Trustees are elected at the annual general meeting which is held in September ~~.~~ There must be a minimum of three and a maximum of ten trustees.

Objectives and Activities

Charitable Purposes

To promote the advancement of public participation in sport. Our objects are to promote the development of football within the community of Erskine and to promote the participation in football for boys, girls and adults irrespective of race, colour, religion, sex, sexuality or disabilities ~~.~~

Activities

Participation in organised football for all ages of both sexes, from Soccer 4's through 5's and 7's and on to competitive 11 a side leagues. Inclusion of players of all abilities increasing the well being of youths in the community.

Achievements and Performance

As an SFA Quality Mark Club, we have ambitions to be bigger, better and stronger, and have a desire to be the very best we can be.

Increased participation in football, driving high standards and improving the develoment of our players, coaches and volunteers is a priority for our club but we know we can't achieve any of this without the passion and commitment of our volunteers ~~.~~

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Financial Review

Our main source of funding is subscriptions which are charged to parents and players, the vast majority of which are now collected by Direct Debit. Individual age levels also raise funds by obtaining sponsors of their strips and organising fund raising events. The Club also now benefits from Gift Aid on players’ subscriptions.

Revenue from fund raising and player subscriptions are in line with 2023 with the benefit of Gift Aid. Team operating costs were lower due to less 11 a side teams but, unfortunately, one age level suffered a loss on a foreign trip resulting in higher than expected costs. Late invoicing by Renfrewshire Council of training lets has resulted in Liabilities being higher than in pevious years.

Reserves Policy

50% of any surplus generated each year will be transferred to the development fund, the remainder will be used for the running of the club and to support the individual age levels.

Plans for future period

The trustees intend to continue the develoment of football in the community, increasing the number of teams that we have at all age levels, both boys and girls.

We continue to look into development opportunities for the pitches at Barwood and are looking into converting the old blaes pitch to a grass pitch ~~.~~ Costs incurred this year included grass cutting and pitch maintenance, and utility costs for the pavilion.

Approved by the Trustees and signed on their behalf

Trustee

Date 12 April 2025

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Docusign Envelope ID: (DODAA93-0BA8-49FA-A82A-4CD6703B0716

Statement of Receipts and Payments for the year ended 31 July 2024

Unrestricted Unrestricted Year Ended Year Ended
Funds 31/07/2024 31/07/2023
Receipts
Donations - -
Grants - -
Team Sponsorship 425 425 500
Fund Raising (incl Gift Aid) 12,633 12,633 12,699
Income from Pitch Lets 1,620 1,620 2,160
Bank Interest 183 183 64
Receipts from charitable
activities ~~- ~~ Player Subscriptions
61,935
61,935 62,413
Total Receipts 76,795 76,795 77,836
Payments
Fundraising costs - -
Cost of charitable
activities 72,375 72,375 75,493
Governance costs 570 570 630
Purchase of equipment - - -
Total Payments 72,945 72,945 76,123
Surplus/(Deficit) fortheyear
3,850
3,850 1,713

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Docusign Envelope ID: (DODAA93-0BA8-49FA-A82A-4CD6703B0716

Statement of Balances ~~-~~ As at 31 July 2024

Unrestricted Unrestricted Total Total Total Total
Funds 2024 2023
Opening cash at bank and in hand
39,857
39,857 38,144
Surplus/(Deficit) for the year
3,850
3,850 1,713
Closing cash at bank and in hand
43,707
43,707 39,857
Bank and Cash Balances
Cash Balance - - .
Bank Current Account 28,811 28,811 25,144
Bank Development Account
14,897
14,897 14,715
43,709 43,709 39,859
Other Assets ~~- ~~unrestricted fund
Mini Tractor 1,000 1,000
Goals and nets 1,500 1,000
LapTop Top 478 478
Gazebo 743 743
3,721 3,221
Liabilities ~~-~~ unrestricted fund
Independent examination accrual 600 650
Training Lets 7,667 0
8,267 650
Net Assets 39,161 42,428

Approved by the Trustees and signed on their behalf

Trustee

Date 12 April 2025

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Notes to the accounts ~~-~~ for the year ended 31 July 2024

1 Basis of Accounting

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

2 2024 Results

Revenue from fund raising and player subscriptions are in line with 2023 with the benefit of Gift Aid. Team operating costs were lower due to less 11 a side teams but, unfortunately, one age level suffered a loss on a foreign trip resulting in higher than expected costs. Late invoicing by Renfrewshire Council of training lets are included in Liabilities, had they been paid in the year this wold have resulted in a small loss.

3 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance 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. There were no such transactions during the year.

The funds in the Bank Development Account have been designated for use in the development of playing facilities the club rents from Renfrewshire Council.

4 Related Party Transactions

No remuneration was paid to the trustees or any connected persons during the year.

5 Cost of charitable activities

Unrestricted Unrestricted Total Total Total Total
Funds 2024 2023
Pitch Hire and Training Lets 25,460 25,460 28,461
Strips and Equipment 8,109 8,109 15,216
Referees 6,151 6,151 6,431
SYFA and League Fees 4,004 4,004 2,673
Age Level Running Costs 11,013 11,013 2,086
Tournament Fees (including EYFC Tournam
1,403
1,403 1,838
Presentation Costs 1,634 1,634 2,598
Property Costs and Meeting Room Hire
5,611
5,611 6,169
Consultancy Fee - - -
Donations 305 305 255
First Aid and Coaching Courses 1,174 1,174 1,746
Club Ties - - 895
Insurance 3,511 3,511 3,148
My Club Hub Fees 3,585 3,585 3,421
Miscellaneous Costs 415 415 554
Total Payments 72,375 72,375 75,491

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Docusign Envelope ID: (DODAA93-0BA8-49FA-A82A-4CD6703B0716

~~Independent Examiner's Report to the Trustees of~~ Erskine Youth Football Club SCIO

| report on the accounts for the year ended 31 July 2024 as requested by the trustees.

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. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (d) 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 the independent examiner's report

My examination was 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] 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 audit opinion on the view given by 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 Accounts Regulations

to prepare accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts 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. - - 7