Report of the Trustees and
Financial Statements
for the year ended 31 December 2024
for
Musselburgh Windsor Community Football Club
SC048570

Contents of the Financial Statements
for the year ended 31 December 2024
Page
Reference and Administrative Details
Report of the Trustees
24
Independent Examiner's Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Statements
8-10

Musselburgh Windsor Community Football Club
Reference and administrative details of the Charity, its Trustees and Advisers
For the year ended 31 December 2024
Trustees
Charity registered number
SC048570
Principal address
3 Juniper Avenue
Ormiston
East Lothian
EH35 SAD
Bankers
Bank of Scotland
172 High Street
Musselburgh
East Lothian
EH217DZ
Independent Examiner

Musselburgh Windsor Community Football Club
Report of the Trustees for the year ended 31 December 2024
The Trustees present their report, together with the financial statements of the charity, for the year
ended 31 December 2024. This report is prepared in accordance with the Statement of
Recommended Practice:Accounting and Reporting by Charities preparing their accounts in
accordance with FRS 102.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Musselburgh Windsor Community Football Club was incorporated as a Scottish Charitable
Incorporated Organisation (SCIO) on 25 July 2018 as a result of a change to SCIO application
by the previously unincorporated association, known as Musselburgh Windsor Football Club
which had been founded on 1 st June 1953, attaining Charity status on 1 st April 1987.
Our constitution requires a minimum of 5 and a maximum of 15 Trustees. All Club Members are
eligible to stand for election as a Trustee. At the A.G.M. all Trustees retire from Office and Club
Members elect a Chairman, a Vice Chairman and a Club Treasurer. All retired Trustees are eligible
to stand for re-election. Nominations are then made for additional Trustees to join the Management
Board.
OBJECTIVES AND ACTIVITIES
The club aims to help educate young people, in a safe environment, primarily through football but
also any other activities, so that they can develop their physical, mental and moral capacities and
to prepare them to carry these attributes into adult life. These have been the objectives of the Club
since its inception.
The club provides a full player pathway in boys, and girls, football from pre-school straight through to
adult football, including walking football and Football Memories groups. We cater for players of all
abilities and players are given one or two coached sessions per week plus a game at weekends.
ACHIEVEMENT AND PERFORMANCE
We have over 900 players and around 220 volunteers and we provide a full player pathway for both
boys and girls players, from 5 years old up to adult. They are incorporated in twenty four Male and
thirteen Female age groups.
The Club continues to grow, mainly due to the ongoing house building in the Musselburgh and
Wallyford area. We gained access to new training and match facilities from mid 2024
at the new Rosehill high School and hope this will give us the opportunity to increase further, should
we wish. We operate mainly from Pinkie St Peter's Primary School, Pinkie Road, Musselburgh.
However, due to continued expansion of numbers we have a number of long~term Lets through
Edinburgh Leisure.
Further progress is being made in getting a Clubhouse in the grounds of Pinkie St Peters
school. We have great support from East Lothian Council towards this aim, which is quite unique
within a school facility. Much work requires to be done and we hope we are within 12 months from
conclusion and Planning Permission, but we continue to make great progress.
The Wee Windsor structure we have in place means that the Club arrange for football coaching
to be delivered to the players through an external Coaching company. This allows time for a new
committee to be formed, without putting immediate pressure on the parents to get involved with the
running of the group. In 2024 we introduced the new 2019 boys and girls age groups to the Club.
We continue to maintain a good relationship with Musselburgh Athletic FC in order for our older
players to have a pathway into Senior men's football through their U20s team.

Musselburgh Windsor Community Football Club
Report of the Trustees for the year ended 31 December 2024
On the field of play we continued to have success:
Boys
U16s- SERYFA Div 1 League Cup
U16s Whites - SERYFA Div 2 Winners
U17s- Chairmans Cup
Girls
U18s - SWF Regional Division 1 League Winners
FINANCIAL REVIEW
We operate one Community Account with Bank of Scotland for the Club for all receipts and
payments. Within this account there are 28 designated funds, one for each age group / team. All
monies received and paid by the age group teams is allocated by the Club Treasurer and ensures
all income and expenditure is in line with Club and Charity guidelines. The total funds at 31 st
December 2024 was £151,882 of which £63,832 was the total of the designated team funds
and £88,050 was club funds.
Our main financial income is from subscriptions which in the year to 31 December 2024 amounted
to £231,066 (2023 £189,502). Subscriptions fluctuate due to differing close seasons for boys, and
girls, football.
Unrestricted general funds at 31 December 2024 amounted to £147,710 (2023 - £146,842). Our
policy is to maintain funds at a level sufficient to support our current activities in the event of a
significant drop in income while replacement income is sought and the Trustees are satisfied with
our current reserves position.
Restricted funds at 31 December 2024 amounted to £4,172 (2023 - £3,750). This represents grants
for the purposes of initial preparatory work and surveys prior to clubhouse plans being drawn up.

Musselburgh Windsor Community Football Club
Report of the Trustees for the year ended 31 December 2024
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice)
The law applicable to charities in Scotland requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the charity and of the
incoming resoures and application of resources of the charity for that period. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements compley with the Charities and Trustee Investment (Scotland) Act 2005, the Charities
Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on
behalf by
and signed on their

Independent Examiner's Report to the Trustees of
Musselburgh Windsor Community Football Club
I report on the accounts for the year ended 31 December 2024 set out on pages 5 to 10.
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's trustees consider that the audit requirement of
Regulation 10(1)(a) to (c)of the Accounts Regulations does not apply. It is my responsibility to
examine the accounts as required under Section44(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 Charities Accounts (Scotland)
Regulations 2006. 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 seeking explanations from you as 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
(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; and
to prepare accounts which accord with the accounting records and to comply with
Regulation 8 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
This report is made solely to the charity's Trustees, as a body, in accordance with regulation 11
of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I
might state to the charity's Trustees those matters l am required to state to them in an Independent
Examiner's report and for no other purpose.

Musselburgh Windsor Community Football Club
Statement of Financial Activities
for the year ended 31 December 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restricted
funds
Notes
Income from
Charitable Activities
Donations
Grants
Fundraising
Investmenl
Other income
231,066
3,250
63,649
3,754
126,372
231,066
6,250.
63,649
3,754
126,372
189,502
5,250
46,720
1,809
83,776
3,000
428,091
3,000
431,091
327,057
Expenditure on
Charitable activities
427,223
2,578
429,801
314,604
427,223
2,578
429,801
314,604
Net income (expenditure)
868
422
1,290
12,453
Reconciliation of funds
Total funds brought forward
146,842
3,750
150,592
138,139
Total funds carried forward
147,710
4,172
151,882
150,592

Musselburgh Windsor Community Football Club
Balance Sheet
31 December 2024
Notes
As at 31.12.24
As at 31.12.23
Fixed Assets
Tangible assets
4,582
5,851
Current Assets
Cash at bank and in hand
152,906
155,133
Creditors
Amounts falling due within one year
(5,606)
(10,392)
Net current assets
147,300
144,741
Net assets
151,882
150,592
Funds
Unrestricted funds
Restricted funds
147,710
4,172
146,842
3,750
Total Funds
151,882
150,592
The fin
ncia
statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:

Musselburgh Windsor Community Football Club
Notes to the Financial Statements
for the year ended 31 December 2024
1 ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) -
Accounting and Reporting by Charities:Statement of Recommended Practi￿ applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) and the Charities and Trustee Investment
(Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
The financial statements have been prepared under the historical cost convention.
The charity meets the definition of a public benefit entity under FRS102.
Income
Income is recognised when the charity is entitled to the income.
Expenditure
All expenditure is included on an accruals basls and is recognised when there is a legal or
constructive obligation to transfer economic benefit to a third paty.
Fixed Assets
Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates
calculated to write off the cost of each asset over its expected useful life as follows:
Training equipment
20 % straight-line method
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in further of the general
objectives of the charity.
The club operates one Community Account with Bank of Scotland for the Club for all receipts and
payments. Within this account there are 26 designated funds, one for each age group team. All
monies re￿iVed and paid by the age group teams is allocated by the Club Treasurer and ensures
all income and expenditure is in line with Club and Charity guidelines. The total funds at 31 st
December 2024 was £151,882 of which £63,832 was the total of the designated team funds and
£88,050 was club funds.
2 GRANTS
Restricted
funds Total funds
2024
2024
Unrestricted funds
2024
Total funds
2023
Network Rail
McDonalds
SFA
East Lothian Council
Sported
Groundwork UK
Scottish Football Partnership Trust
UKSPF Regeneration Project Development Fund
500
500
3,750
500
500
1,000
1,000
750
500
1,000
1,000
750
3,000
3,000
3,250
3,000
6,250
5,250
3 INVESTMENT INCOME
Restricted
funds Total funds
2024
2024
Unrestricted funds
2024
Total funds
2023
Investment income ~ bank interest
3,754
3,754
1,809

Musselburgh Windsor Community Football Club
Notes to the Financial Statements
for the year ended 31 December 2024
4 TRUSTEES, REMUNERATION
The undernoted Trustees received remuneration during the period
2024
2023
Club Operations Manager
President
Chairman
Player Protection Officer
9,550
500
3,700
3,400
9,000
500
2,200
2,200
17,150
13,900
There were no Trustees, expenses paid for the year ended 31 st December 2024 or the period ended
30th December 2023
5 FIXED ASSETS
Training
equipment
Total
Cost
As at 1 January 2024
17,165
17,165
Additions
1,911
1,911
As at 31 December 2024
19,076
19,076
Depreciation
As at 1 January 2024
11,314
11,314
Charge for year
3,180
3,180
As at 31 December 2024
14,494
14,494
Net book value
As at 31 December 2024
4,582
4,582
As at 31 December 2023
5,851
5,851

Musselburgh Windsor Community Football Club
Notes to the Financial Statements
for the year ended 31 December 2024
6 MOVEMENT IN FUNDS
Statement of funds - current period
Balance at
01 January 2024
Income Expenditure
Balan￿ at
31 De￿mber 2024
Unrestricted funds
General funds
146,842
428,091 (427,223)
147,710
Restricted funds
Clubhouse grant
3,750
3,000
(2,578)
4,172
Total funds
150,592
431,091 (429,801)
151,882
Statement of funds - prior year
Balance at
01 January 2023
Income Expenditure
Balance at
31 December 2023
Unrestricted funds
General funds
138,129
323,307 (314,604)
146,842
Restricted funds
3,750
3,750
Total funds
138,139
327,057 (314,604)
150,592
7 SUMMARY OF FUNDS
Summary of funds ~ current period
Balance at
01 January 2024
Income Expenditure
Balance at
31 December 2024
Unrestricted funds
General funds
146,842
428,091 (427,223)
147,710
Restricted funds
Clubhouse grant
3,750
3,000
(2,578)
4,172
Total funds
150,592
431,091 (429,801)
151,882
Summary of funds - prior year
Balance at
01 January 2023
Income Expenditure
Balan￿ at
31 December 2023
Unrestricted funds
General funds
138,139
323,307 (314,604)
146,842
Restricted funds
3,750
3,750
Total funds
138,139
327,057 (314,604)
150,592

Musselburgh Windsor Community Football Club
Detailed Statement of Financial Activities
Year ended 3111212024
2024
2023
INCOME
Investment Income
Interest receivable
3,754
1,809
Charitable Activities
Subscriptions
Gift Aid income
Player payment
Tournament income
Merchandise
Grants
Fundraising
Sponsorship
Donations
Contribution to kit
Deposits for trip
Miscellaneous
231,066
363
1,113
4,430
528
6,250
63,649
57,433
19,409
3,255
39,840
189,502
303
1,030
100
5,250
46,720
24,665
26,300
6,462
24,916
431,091
327,057
EXPENDITURE
Facility hire
Registrations, league fees and permits
Coaching
Referees, fees
Kit purchase and laundry costs
First aid
Physio
Equipment
Trips and tours
Awards
Refunds issued
Disciplinary fines
Team event
Club purchases
Trustees Remuneration
Bus hire
Miscellaneous expenditure
Merchandise
Bank charges
Professional fees
Postages and admin
Website expenses
Depreciation
75,712
4,752
45,336
26,155
140,273
2,718
1,800
6,061
56,247
16,045
689
670
11,688
4,175
17,150
11,475
4,115
506
175
100
239
541
3,180
60,297 .
6,660
41,247
21,845
90,992
2,266
970
5,784
27,895
5,126
385
584
15,785
444
13,400
9,540
3,794
1,642
141
1,700
372
619
3,116
429,801
314,604
This page does not form part of the statutory financial statements