**Erskine Youth Football Club SCIO**
**Scotish Charity No - SC047089**
**Annual Report and Financial Statements**
**For the Year Ended 31 July 2025**
## **Trustees Annual Report**
## **For the year ended 31 July 2025**
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 July 2025
## **Reference and Administrative Information**
## **Charity Name**
Erskine Youth Football Club SCIO
## **Charity No**
SC047089
## **Address**
10 Bolerno Circle, Dargavel South, Bishopton PA7 5FF
## **Current Trustees**
|Neil McMurchy|Chair|Appointed 12th January 2017|
|---|---|---|
|Hugh Morell|Secretary|Appointed 12th January 2017|
|Allan Haldane|Treasurer|Appointed 12th January 2017|
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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.
Income from player subscritions have increased during the year whilst fund raising and sponsorship are in line with 2024.
Running costs have increased considrably during the year, especially pitch hire and training lets, expenditure on strips and equipment and general age level running costs. This is partly explained by funds being collected in prior years but not spent till this year.
## **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 continue to look into converting the old blaes pitch to a grass pitch.
Costs incurred this year included the usual grass cutting and pitch maintenance, but in addition we incurred repair costs to the tractor and an electrical upgrade to the pavillion.
## **Approved by the Trustees and signed on their behalf**
**…………………………………………………………………………..** co2404D11252264F6... by: **Allan Haldane Trustee**
## **Date**
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## **Statement of Receipts and Payments for the year ended 31 July 2025**
|**Receipts**
Donations
Grants
Team Sponsorship
Fund Raising (incl Gift Aid)
Income from Pitch Lets
Bank Interest
Receipts from charitable
activities - Player Subscriptions
**Total Receipts**
**Payments**
Fundraising costs
Cost of charitable
activities
Governance costs
Purchase of equipment
**Total Payments**
**Surplus/(Deficit) for the year**|**Unrestricted**
**Funds**
-
-
1,850
12,064
1,970
143
66,059
82,086
-
87,922
600
-
88,522
6,436
-|**Year Ended**
**31/07/2025**
1,850
12,064
1,970
143
66,059
82,086
87,922
600
-
88,522
6,436
-|**Year Ended**
**31/07/2024**
-
-
425
12,633
1,620
183
61,935
76,796
-
72,375
570
-
72,945
3,851|
|---|---|---|---|
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## **Statement of Balances - As at 31 July 2025**
||**Unrestricted**|**Unrestricted**|**Total**|**Total**|
|---|---|---|---|---|
||**Funds**||**2025**|**2024**|
|Opening cash at bank and in hand|43,708||43,708|39,857|
|Surplus/(Deficit) for the year|6,436
-||6,436
-|3,851|
|Closing cash at bank and in hand|37,272||37,272|43,708|
|**Bank and Cash Balances**|||||
|Cash Balance||-|-|-|
|Bank Current Account|22,729||22,729|28,811|
|Bank Development Account|15,041||15,041|14,897|
||37,770||37,770|43,708|
|**Other Assets - unrestricted fund**|||||
|Mini Tractor|||1,000|1,000|
|Goals and nets|||1,500|1,500|
|Lap Top|||478|478|
|Gazebo|||743|743|
||||3,721|3,721|
|**Liabilities - unrestricted fund**|||||
|Independent examination accrual|||625|600|
|Training Lets|||5,223|7667|
||||5,848|8,267|
||||||
|Net Assets|||35,145|39,162|
|**Approved by the Trustees and signed on their behalf**|||||
|**…………………………………………………………………………..**
coby:
2404D11252264F6...|||||
|**Allan Haldane**|||||
|**Trustee**|||||
## **Date**
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## **Notes to the accounts - for the year ended 31 July 2025**
## **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 2025 Results**
The trustess are disappointed with the deficit incurred during the year, primarily due to increased age level running costs and additional expenditure on Barwood. The accrued training lets are £2.4K less in 2025 than 2024 which account for part of the deficit this year.
## **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**
|Pitch Hire and Training Lets
Strips and Equipment
Referees
SYFA and League Fees
Age Level Running Costs
Tournament Fees (including EYFC Tournament)
Presentation Costs
Property Costs and Meeting Room Hire
Donations
First Aid and Coaching Courses
Insurance
My Club Hub Fees
Miscellaneous Costs
Total Payments|**Unrestricted**
**Funds**
29,019
16,403
7,838
5,800
7,251
1,203
1,767
9,743
305
630
3,769
3,731
463
87,922|**Total**
**2025**
29,019
16,403
7,838
5,800
7,251
1,203
1,767
9,743
305
630
3,769
3,731
463
87,922|**Total**
**2024**
25,460
8,109
6,151
4,004
11,013
1,403
1,634
5,611
305
1,174
3,511
3,585
415
72,375|
|---|---|---|---|
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## **Independent Examiner's Report to the Trustees of Erskine Youth Football Club SCIO**
I report on the accounts for the year ended 31 July 2025 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 I 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.
Janice Alexander CA Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
Date: