SCOTTISH CHARITY NUMBER: SC048552
THE FAIR PLAY FOUNDATION
ANNUAL REPORT AND ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2025
THE FAIR PLAY FOUNDATION
ACCOUNTS – CONTENTS Period ended 31 March 2025
| PAGES | |
|---|---|
| Reference and administrative information | 3 |
| Trustees’ annual report | 4 |
| Independent examiner’s report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the accounts | 10 |
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THE FAIR PLAY FOUNDATION
REFERENCE AND ADMINISTRATIVE INFORMATION Year ended 31 March 2025
Trustees
Chief Executive
Charity Number
SC048552
Address
Unit 4, Flexspace Bellshill Belgrave Street Bellshill Industrial Estate Bellshill ML4 3NP
Independent Examiner
Montpelier Professional (Galloway) Limited 1 Dashwood Square Newton Stewart DG8 6EQ
Bankers
Santander UK plc Sunderland SR43 4FW
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THE FAIR PLAY FOUNDATION
TRUSTEES’ ANNUAL REPORT Period ended 31 March 2025
The Trustees have pleasure in presenting their report together with the accounts and the independent examiner’s report for the period ended 31 March 2025.
Structure Governance and Management
Constitution
The charity was incorporated on 18 July 2018 as a SCIO and is governed by its constitution.
Appointment of Trustees
The charity has a single tier model – trustee board members are the only members of the charity. Therefore, new trustees are elected annually by the trustee board at the AGM.
The trustees during the year were as shown under the reference and administrative Information. No other trustees served during the year.
Management
The trustees are responsible for the strategic direction and governance of the charity. The chief executive, who is also a trustee, reports to the board of trustees but is responsible for the day to day running and development of the charity’s work.
Objectives and Activities
Charitable Purposes
The organisation’s charitable purposes are as follows:
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The advancement of education.
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The advancement of health.
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The advancement of citizenship or community development (including rural or urban regeneration).
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The advancement of public participation in sport.
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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.
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The promotion of religious or racial harmony.
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The promotion of equality and diversity.
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The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage.
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THE FAIR PLAY FOUNDATION
Public Benefit
The trustees have referred to the guidance contained in the Office of the Scottish Charity Regulators general guidance on public benefit when reviewing their objectives and in planning their future activities. In particular, the trustees consider how planned activities will contribute to the objectives they have set.
Achievements and Performance
Board Level
Throughout the 2024-2025 year, the Board of the Fair Play Foundation remained consistent, with all members retaining their positions and no changes in board composition. This stability ensured continuity and steady governance as the organisation moved forward.
Colours of our Scarves
In 2024-2025, the Colours of Our Scarves programme made a significant impact by reaching over 700 pupils across 11 high schools and conducting 60 dedicated workshops at 13 college campuses. The programme received outstanding feedback, with a 97.8% satisfaction rate and over 90% of participants reporting an improved understanding of legal responsibilities and hate behaviours in sport. Additionally, the new partnership with the West of Scotland Football League allowed the programme to deliver workshops to a majority of football teams within the league, expanding the programme’s reach and influence.
Active Seniors
In 2024-2025, the Active Seniors programme continued to maintain the high level of activity established in the previous year, with over 160 service users benefiting from the programme throughout the year. The programme also expanded its reach into the eastern areas of Glasgow, on the peripheries of North and South Lanarkshire, continuing to enhance the well-being of older adults in the region.
On The Ball FC
In the 2024–2025 financial year, On The Ball FC transitioned from operating four teams to three, concluding the over-40s team at the end of March 2025. Despite this adjustment, membership has now bounced back to around 60 players, ensuring a stronger financial footing going into the next year. Additionally, former trustee and project coordinator has stepped away from all duties related to club operations. We wish the very best and thank him for all his efforts.
Financial Review
In the charity’s seventh year of operation, it has recorded a surplus of £18,322 (restricted funds surplus - £16,871; unrestricted funds surplus £1,451) on income of £128,632. The charity’s accounting policy regarding income recognition gives rise to significant year-to-year fluctuations in surpluses and deficits. Expenditure in the year of £110,310 was roughly comparable to the preceding year (£117,787), demonstrating that delivery on the charity’s programmes continued at a similar level but
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THE FAIR PLAY FOUNDATION
a significant element of grants received in the period will be utilised in the forthcoming accounting period.
At the balance sheet date the charity had total reserves of £69,542, comprising £31,075 of restricted funds and £38,467 of unrestricted funds.
Reserves Policy
It has been the trustees’ intention to establish sufficient unrestricted reserves to cover approximately three months’ running costs for the charity, together with an estimate of termination costs in the event of the charity failing to obtain ongoing funding for its work. The trustees conclude that the reserves policy has been met and that the charity is a going concern.
Plans for Future Periods
As we continue to expand our range of services to support individuals, communities, and specialist population groups throughout Scotland, we remain mindful of the challenges that may arise. It is essential to acknowledge the positive impact we have made and the many individuals we have served during this period.
Our achievements are a testament to the dedication of our staff and board members. While we have already secured one multi-annual award, we recognize that targeting and securing additional multiyear funding streams will be crucial to sustaining and growing our work. Our aim is to strengthen our financial resilience, diversify income sources, and reinforce the long-term viability of our core projects.
Looking ahead, we are committed to developing new initiatives that respond to emerging community needs, deepening partnerships with local and national stakeholders, and continually evaluating our impact to ensure our services remain relevant, inclusive, and effective.
Approved by the Trustees on 13 October 2025 and signed on their behalf by:
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THE FAIR PLAY FOUNDATION
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE FAIR PLAY FOUNDATION For the Period Ended 31 March 2025
I report on the financial statements of the charity for the period ended 31 March 2025, which are set out on pages 7 to 13.
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 2006 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 Statement
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, I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention: -
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which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
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have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Chartered Accountants Ireland Montpelier Chartered Accountants 1 Dashwood Square Newton Stewart DG8 6EQ
Dated: 13 October 2025
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THE FAIR PLAY FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES For the period ending 31 March 2025
| 31 Mar 25 | 31 Mar 24 | ||||||
|---|---|---|---|---|---|---|---|
| Restricted Unrestrict- | Restricted Unrestrict- | Total | Restricted | Unrestrict- | Total | ||
| Notes | funds | ed funds | funds | funds | ed funds | funds | |
| £ | £ | £ | £ | £ | £ | ||
| Income from | |||||||
| Donations & legacies - grant income | 96,250 | 96,250 | 65,500 | 65,500 | |||
| Donations & legacies - donations | 2,043 | 2,043 | |||||
| Charitable activities | 30,339 | 30,339 | 29,696 | 29,696 | |||
| Total income | 96,250 | 32,382 | 128,632 | 65,500 | 29,696 | 95,196 | |
| Expenditure on | |||||||
| Charitable activities Total resources expended |
2 (74,077) |
(74,077) (74,077) |
(36,233) (36,233) |
110,310 110,310 |
(85,913) (85,913) |
(31,874) (31,874) |
(117,787) (117,787) |
| Net income/(expenditure) & net | |||||||
| movement in funds before transfers | 22,173 | (3,851) | 18,322 | (20,413) | (2,178) | (22,591) | |
| Transfers | (5,301) | 5,301 | (4,497) | 4,497 | |||
| Net income/(expenditure) and | |||||||
| net movement in funds | 16,872 | 1,450 | 18,322 | (24,910) | 2,319 | (22,591) | |
| Total funds brought forward | 14,203 | 37,017 | 51,220 | 39,113 | 34,698 | 73,811 | |
| Total funds carried forward | 31,075 | 38,467 | 69,542 | 14,203 | 37,017 | 51,220 |
The notes on pages 10 to 13 form an integral part of these accounts
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THE FAIR PLAY FOUNDATION
BALANCE SHEET 31 March 2025
| Notes | 31 Mar 25 | 31 Mar 24 | |
|---|---|---|---|
| £ | £ | ||
| Current assets | |||
| Debtors | 5 | 1,414 | 2,461 |
| Bank balances | 72,875 | 55,511 | |
| 74,289 | 57,972 | ||
| Current liabilities | |||
| Creditors: amounts falling due within one year | 6 | (4,747) | (6,752) |
| 69,542 | 51,220 | ||
| Income funds | |||
| Restricted funds | 7 | 31,075 | 14,203 |
| Unrestricted funds | 38,467 | 37,017 | |
| 69,542 | 51,220 |
The notes on pages 10 to 13 form an integral part of these accounts
Approved by the trustees on 13 October 2025 and signed on their behalf by:-
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THE FAIR PLAY FOUNDATION
NOTES TO THE ACCOUNTS Period ended 31 March 2025
1. Accounting Policies
A summary of the principal accounting policies adopted (which have been applied consistently, except where noted), judgements and key sources of estimation, is set out below.
Basis of preparation
The financial statements have been prepared under the historical cost convention in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), Accounting and Reporting by Charities: Statement of Recommended Practice, the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS102.
Going concern
In the opinion of the trustees, the charity has sufficient cash reserves to meet its working capital requirements for the foreseeable future. There are no material uncertainties that cast significant doubt upon the charity’s ability to continue as a going concern.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are amounts received which the provider has specified are to be used solely for a specific purpose.
Income
All income is recognised when the charity has entitlement to the funds, the receipt is probable and the amount can be measured reliably.
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Employee benefits
The cost of unused holiday entitlement is recognised in the period in which the employees’ services are received.
Pensions costs
The charity makes contributions on behalf of employees to a defined contribution scheme. Contributions are charged to the income and expenditure account over the period to which they relate.
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Debtors and creditors
Debtors are measured at transaction price, less any impairment.
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Taxation
The charity meets the definition of a charitable company for UK corporation tax purposes and is therefore exempt from taxation in respect of income or capital gains.
2. Expenditure on Charitable Activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Staff salaries | 47,768 | 43,397 |
| Sessional staff | 13,078 | 24,054 |
| Other staff costs | 177 | 149 |
| Travel and subsistence | 1,417 | 1,659 |
| Promotional materials and events | 1,031 | 1,100 |
| Design and PR | 294 | 300 |
| Kit and equipment | 1,570 | 1,901 |
| Football operations | 30,827 | 30,519 |
| Support and governance costs | 14,148 | 14,708 |
| 110,310 | 117,787 | |
| Support and governance costs comprise the following: | ||
| 2025 | 2024 | |
| £ | £ | |
| Finance and admin assistance – support | 4,070 | 5,250 |
| Rent and office costs – support | 8,651 | 8,161 |
| Professional fees | 600 | 600 |
| Other costs | 827 | 697 |
| 14,148 | 14,708 |
Support and governance costs comprise the following:
Other than £36,223 (2023/24 - £31,874), all costs during the year are for restricted funds.
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3. Employees
The average monthly number of employees during the year was 1.5 (2023/24 – 2).
There were no employees whose annual remuneration was £60,000 or more.
The charity considers that the key management personnel includes the trustees and the Chief Executive (who is also a trustee). The total employment benefits including employers’ National Insurance and employer pension contributions of the key personnel were £48,320 (2023/24 – £49,431).
4. Trustees
, the chief executive who is also a trustee of the charity, received remuneration of £39,623 (2023/24 – £39,243) in respect of his duties as chief executive.
In all cases, the remuneration paid was in accordance with the charity’s constitution.
No other trustees (or any persons connected with them) received any remuneration, benefits or reimbursement of expenses from the charity during the year apart from who received mileage and other expenses of £1,621 (2023/24 – £1,568).
The charity has trustee indemnity insurance in place.
5. Debtors
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 320 | |
| Other debtors | 894 | 1,501 |
| Prepayments | 200 | 960 |
| 1,414 | 2,461 | |
| Creditors: Amounts Falling Due Within One Year | ||
| 2025 | 2024 | |
| £ | £ | |
| Deferred income | 500 | 2,000 |
| Other creditors and accruals | 4,247 | 4,752 |
| 4,747 | 6,752 |
6. Creditors: Amounts Falling Due Within One Year
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7. Restricted Funds
The restricted funds of the charity comprise the unexpended balances of grants held on trust subject to specific conditions by the donors as to how they may be used. The grants received in the period and associated expenditure are set out below with further details provided in the Trustees’ Report.
| Opening | Income | Expenditure | Closing | ||
|---|---|---|---|---|---|
| Donor | Project | funds | funds | ||
| £ | £ | £ | £ | ||
| Scottish Government | Colours of our Scarves | 8,801 | 53,000 | (60,278) | 1,523 |
| Barchester Charitable Foundation | Active Seniors | 1,000 | (1,000) | ||
| Charles Hayward Foundation | Active Seniors | 5,000 | (4,999) | 1 | |
| National Lottery Awards for All | Active Seniors | 20,000 | (8,580) | 11,420 | |
| People's Postcode Trust | Active Seniors | 17,250 | (1,725) | 15,525 | |
| Other funds | Active Seniors | 809 | (446) | 363 | |
| Carling & Proper Pubs, via | |||||
| ActionFunder | Walking Football | 551 | (550) | 1 | |
| Other funds | Various | 4,042 | (1,800) | 2,242 | |
| 14,203 | 96,250 | (79,378) | 31,075 |
Achievements and performance in respect of Colours of our Scarves and the various Active Seniors projects are discussed in detail in the Trustees’ Report. As set out above, the Walking Football project was completed in the financial year and a further £1,800 of costs incurred in respect of a project first funded in 2020.
Included within expenditure totalling £79,378 above is a transfer from restricted to unrestricted funds of £5,301, principally relating to the recovery of central costs.
8. Analysis of Net Assets Between Funds
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| £ | £ | £ | |
| Fund balances at 31 March 2025 are represented by: | |||
| Current assets/(liabilities) | 38,467 | 31,075 | 69,542 |
| 38,467 | 31,075 | 69,542 |
9. Related Party Transactions
There were no disclosable related party transactions during the year.
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