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← Bannockburn & Eastern Villages Community Hub

2025-06-30-accounts

Bannockburn and Eastern Villages Community Hub SCIO Annual Report and Financial Statements For the year to 30 June 2025 Scottish Charity Number – SC048572

Annual Report and Financial Statements Year ended 30 June 2025

Reference and Administrative Information

Charity Name

Bannockburn and Eastern Villages Community Hub SCIO

Charity Number

SC048572

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Annual Report and Financial Statements Year ended 30 June 2025

Contents

Page
Trustees’ Annual Report 4
Independent Examiner’s Report 9
Statement of Receipts and Payments 10
Statement of Balances 11
Notes to the Financial Statements 12

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Annual Report and Financial Statements Year ended 30 June 2025

Trustees’ Annual Report

For the year ended 30 June 2025

The Trustees have pleasure in presenting their annual report together with the financial statements of Bannockburn and Eastern Villages Community SCIO (“the SCIO”) for the full year in operation to 30 June 2025.

Structure, governance and management

Constitution & organisational set-up

Bannockburn and Eastern Villages Community Hub is a Scottish Charitable Incorporated Organisation (‘SCIO’). Whilst sport has been played at Bluebell Wood Park by the associated sports clubs since the 1970s the Bannockburn and Eastern Villages Community Hub SCIO was formally registered in its current legal form as an SCIO on 26 July 2018. It comprises a two-tier structure consisting of both Trustees and Members.

The SCIO currently has three full-time associated sport club organisations that use its facilities situated at Bluebell Wood Park in Bannockburn – Milton Football Club, Bannockburn Rugby Club and St Modans Cricket Club. It also includes growing girls’ sections and disability sections such as the Milton All Stars all inclusivity disability participating in the SFA PAN Disability League.

The SCIO also has a number of other community partnerships with Active Stirling (community sports), Bannockburn High School & St Modans High School (school programmes), McDonalds’ (‘Football For All’ programme), and Townbreak (a local dementia charity). It is currently working with other community organisations to further build out the SCIO’s community impact and delivery of activities for its community members.

Appointment of Trustees

The SCIO Committee, which normally meets on the last Thursday of each month, are the SCIO’s Trustees. Trustees are elected at the Annual General Meeting (“AGM”) which is normally held in the winter of each year. The SCIO aims to have a minimum of two Trustee representatives associated with each associated full-time organisation on the SCIO Committee to ensure a comprehensive and fair representation among the associated clubs.

Objectives and activities

Charitable purposes

The SCIO's purpose is to promote the benefit of sport into the lives of the inhabitants of the Bannockburn and eastern villages area without distinction of sex, sexuality, disability, political and religious or other views. The other local villages covered contain several postcodes including Fallin, Cowie, Plean, Hillpark and Borestone.

The SCIO aims to improve their lives through youth participation in sport and other group recreational activities as well as the provision of a community hub and welcoming community space for families in the local community.

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Annual Report and Financial Statements Year ended 30 June 2025

Activities

The SCIO’s delivery of activities is achieved through volunteers who provide coaching within each associated sports club, and the facilitation of other recreational activities and events at the community hub for families and the wider community. The SCIO supports a combined total of circa 1,000 members (mainly children).

The organisation tries to encourage a cycle where children that have benefitted from being coached by the organisation in one of the sports, once grown up, may then come back and support the coaching side of the next generation.

Through becoming an SCIO, the organisation aims to use its charitable status to help bolster its external fundraising to support the Community Hub’s core internal fundraising initiatives to pursue a range of projects – both shorter-term and longer-term - that will help it improve and expand the delivery of its charitable activities. In the recent financial year, the SCIO has made some further progress towards these objectives as outlined below.

Risk management

The Trustees have a risk management structure which comprises:

This risk management process has identified that financial sustainability is a major financial risk for the SCIO. To address this risk, the SCIO Committee review the bank account and forecast of upcoming payments and receipts at each monthly SCIO Committee meeting, and as part of the annual accounts and going concern assessment.

Attention has also been focused on non-financial risks arising from child and vulnerable person safeguarding, health and safety, food hygiene – for which the SCIO has policy and procedure documents or accreditation certificates in places for – and risks around the facility development project which are managed by the SCIO Committee and Facility Project Directive Group.

Achievements and performance

Delivery of Operational Activities:

The SCIO delivered a core provision of youth sport programmes in football, rugby and cricket for approximately 1,000 members during the year of review. The affiliated football club Milton FC maintained its ‘Platinum’ level hallmark (the highest community impact level awarded by the Scottish Football Association) while the affiliated Bannockburn Rugby Club continued to build out its outreach within the local community.

The SCIO runs weekly sessions for a large disability sport group, the Milton FC All Stars, which is an official member of the PAN Disability League organisation, an affiliate member of the Scottish Para Football Association. The sessions are already of a significant scale with circa 50 regular members that participate on a weekly basis. It has now improved this to include a team specifically aimed for

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Annual Report and Financial Statements Year ended 30 June 2025

children with autism. The SCIO is actively looking to further improve its provision of fit-for-purpose modern facilities and equipment for its members.

In addition to the core regular sports activities noted above, the SCIO has also continued to support a number of other sports programmes, including supporting the local Bannockburn High School and Stmodans High School in its ‘School of Football’ and ‘School of Rugby’ programmes, hosting McDonalds’ ‘Football For All’ programme, and partnering with Active Stirling and Scottish Sports Futures to deliver a range of football camps and recreational summer camps free of charge to deprived children in the local area.

The SCIO also continues to provide a number of key services for the most vulnerable in its community such as hosting weekly patient sessions for Townbreak (a charity for local dementia patients and their carers), arranging collections for the local Bannockburn food bank, and allowing a number of local organisations to use the Community Hub for their meetings.

Finally, the SCIO operates a popular calendar of community events open to the whole community throughout the year (such as to celebrate Easter, Halloween and Bonfire Night, New Year etc. together as a community). The SCIO also offers community members to hire out the Community Hub building at affordable rates to host local private events such as weddings.

Increased focus on physical, mental and social wellbeing post Covid

Over the last few years since Covid, the SCIO experienced a large rebound in and pent-up demand for children’s sport and other group recreational activities as there has been an increased value and focus placed on physical, mental and social wellbeing, especially those in less advantaged areas. This resulted in an increase in memberships from circa 650 pre-pandemic to circa 1,000 during the current year.

A key challenge for the SCIO in recent years has therefore been providing sufficient facilities and opportunities for all the children in the local area seeking to use the Community Hub for whom the SCIO believes have a right to access good fit-for-purpose group sport and recreational opportunities. In addition to expanding the core regular rugby, football and cricket opportunities, the SCIO has continued to build out its wider community activities as noted above.

Work towards strategic objectives – facility redevelopment:

The Community Hub has identified a clear need for the SCIO to achieve a strategic objective to expand and redevelop its main facility building to i) increase its capacity to support all planned activities and ii) to provide fit-for-purpose facilities (e.g. replacing the communal showers with segregated wash facilities for each youth group, and providing proper disabled facilities etc.).

During the year the SCIO made a number of further positive steps to deliver this strategy including:

First phase:

Second phase:

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Annual Report and Financial Statements Year ended 30 June 2025

redevelopment – to refurbish and modernise the existing changing facilities to make them fit-for-purpose for all users including disability access and segregated unisex wash facilities.

Third phase - post year-end update:

Post year-end, in July 2025 the SCIO was awarded additional grant funding from the Scottish FA, Stirling Council and Forth Valley to fund the third phase of the project to redevelop the existing community and function areas. This was to involve a full refurbishment to modernise, expand, create better indoor/outdoor access and disabled access, and create a fit-for-purpose welcoming space for sports teams and community groups to use alike at the Community Hub. (Given this development was post year-end, the related funding and development costs have not been recognised in the accounts for the year ended 30 June 2025).

The SCIO has subsequently conducted and completed a tender process for the chosen contractor for the third stage of the facility redevelopment project. Construction started in October 2025, with completion expected in early 2026.

The Trustees are delighted with recent progress, and the positive impact the new facilities are expected to have on the sports clubs and wider community. The Trustees aim to continue to progress the long-term redevelopment in the coming financial year to support the SCIO’s strategic aim of providing fit-for-purpose sport and recreational opportunities for all for the benefit of its local community.

Financial review

Internal revenue

The SCIO has continued to develop its internal revenue channels in recent years. This has included community venue hire of the main facility, internal fundraising (donations) / contributions from its associated sports club, and other miscellaneous and interest income.

External revenue

In recent years the SCIO’s main external revenue focus has been on seeking funding for the SCIO’s facility redevelopment project to in turn meet its main strategic aim to provide sufficient and fit-forpurpose sports and community facilities for all of the members of its community. As noted above, the SCIO has made significant progress on this front by achieving funding awards from a syndicate of external funding partners including Sport Scotland, Postcode Lottery, Scottish FA Invest in Stirling, Scottish Football Partnership, UK Shared Prosperity Fund and the National Lottery.

Going forwards, the SCIO aims to continue to develop its internal and external revenue to invest in the Community Hub to improve its facilities in order to maintain and increase the SCIO’s impact on its sport and community initiatives, and to deliver its aim of building a strong and sustainable social enterprise for the benefit of the community.

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Annual Report and Financial Statements Year ended 30 June 2025

Reserves policy

The Trustees’ policy is to retain sufficient cashflow to cover all known upcoming expenditure, along with an additional buffer to cover any unforeseen expenditure or reduction in income. The importance of this was proved during the Covid-19 disruptions in recent years.

In addition to this, the SCIO is focusing on further improving its financial self-sustainability more widely to better ‘future-proof’ itself against any unforeseen future crises to ensure it can continue to deliver activities to the community. As a part of this, the Trustees will continue to develop and evolve its reserves policy accordingly.

Plans for the future

Having ensured the financial sustainability of the organisation through Covid, and met with a sustained increase in community demand in the years post-Covid, the SCIO aims to continue its focus on delivering its range of core operations for the benefit of the local community and progressing its long-term strategic plan to redevelop and expand its facility redevelopment to best meet the increasing and increasingly diverse community demand in the longer-term.

In addition, the Trustees intend to continue to carry-out the SCIO’s wider business plan and progress a number of smaller but impactful side-projects (which also form part of the SCIO’s wider ‘masterplan’ strategy) to further develop its range of sports and community initiatives and intensify work with community organisations to deliver upon its charitable aims for the benefit of the local community.

Approved by the Trustees and signed on their behalf.

SCIO President 19 December 2025

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Annual Report and Financial Statements Year ended 30 June 2025

Independent Examiner’s Report to the Trustees of the Bannockburn and Eastern Villages Community Hub SCIO

I report on the accounts of the SCIO for the year to 30 June 2025, which are set out on pages 10-14.

Respective responsibilities of trustees and examiner

The SCIO’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The SCIO Trustees 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 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 Accounts Regulations. An examination includes a review of the accounting records kept by the SCIO 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;

  2. To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met; or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

19 December 2025

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Annual Report and Financial Statements Year ended 30 June 2025

Statement of Receipts and Payments - for the year ended 30 June 2025

Unrestricted
Funds		 Restricted
Funds		 Year ended
30 June 2025		 Year ended
30 June 2024
(restated)
Receipts
Grants (note 4) - 105,440 105,440 375,202
Interest income 3,147 - 3,147 -
Community venue hire 3,030 - 3,030 100
Memberships 2,100 - 2,100 -
Donations 1,000 - 1,000 -
9,277 105,440 114,717 375,302
Community loan received - - - 42,000
Total receipts 9,277 105,440 114,717 417,302
Payments
Loan repayments - 7,233 7,233 -
Hub activities 3,026 - 3,026 2,936
Lease repayments 2,124 - 2,124 177
Repairs and maintenance 135 - 135 1,318
Miscellaneous 58 - 58 850
Bank fees 7 - 7 -
5,350 7,233 12,583 5,281
Facility redevelopment
asset purchases		 - 165,793 165,793 191,205
Cash paid towards plant and
machinery		 - - - 5,075
Total payments 5,350 173,026 178,376 201,561
Surplus/(deficit) for the year 3,927 (67,586) (63,659) 215,741

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Annual Report and Financial Statements Year ended 30 June 2025

Statement of Balances – as at 30 June 2025

Unrestricted Restricted Year ended Year ended
Funds Funds 30 June 2025 30 June 2024
Opening cash at bank and in
hand		 6,840 292,303 299,143 83,402
Surplus for the year 3,927 (67,586) (63,659) 215,741
Closing cash at bank and in
hand		 10,767 224,717 235,484 299,143
Bank and Cash Balances
Unrestricted Restricted Year ended Year ended 30
Funds Funds 30 June 2025 June 2024
Bank deposit account 10,767 224,717 235,484 299,143
Total bank and cash
balances		 10,767 224,717 235,484 299,143
Other Assets
Unrestricted Restricted Year ended Year ended 30
Funds Funds 30 June 2025 June 2024
Land and buildings – facility
redevelopment (note 5)		 - 393,232 393,232 227,439
Plant & machinery (note 6) 14,475 - 14,475 14,475
Total other assets 14,475 393,232 407,707 241,914
Liabilities
Year ended Year ended 30
30 June 2025 June 2024
Community loan payable
(note 7)		 36,000 42,000
Lease liability (note 8) 3,450 5,250
Other liabilities 39,450 47,250

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Annual Report and Financial Statements Year ended 30 June 2025

Notes to the Financial Statements – for the year ended 30 June 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).

In the prior year, revenue exceeded £250,000. As a result, the prior year financial statements were required to be prepared on an accruals basis by applying the standards and accounting guidance prescribed by FRS 102 and the Charities SORP FRS 102. In the current year, the financial statements have reverted to a receipts and payments basis as annual revenue is less than £250,000. The figures for the prior year have been restated on a receipts and payments basis for comparison purposes.

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objects of the SCIO.

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

3 Related party transactions

The SCIO made no transactions with the Trustees or any other connected persons during the year.

4 Grants received

Grants received
Unrestricted Restricted Year ended Year ended 30
Funds Funds 30 June 2025 June 2024
Grants received
Scottish Rugby Union - 36,000 36,000 -
Sport Scotland - 29,440 29,440 19,692
National Lottery - 20,000 20,000 -
UK Shared Prosperity - 20,000 20,000 -
Scottish FA - - - 261,000
Postcode Lottery1 - - - 42,000
Invest in Stirling - - - 33,120
Scottish Football
Partnership		 - - - 14,000
Active Stirling - - - 5,390
Total grants received - 105,440 105,440 375,202

1 Note, the prior year Postcode Lottery total funding award of £84,000 consisted of a 50:50 split grant and community loan (see note 7). As a result, only the 50% (£42,000) grant component is shown in the grants received comparative above.

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Annual Report and Financial Statements Year ended 30 June 2025

5 Facility redevelopment

The total payments made during the year to support the physical redevelopment of the facility are detailed below. The prior year balance primarily related to the payments associated with the development of the first phase (the three additional changing facilities). The additions to the current year balance (the £165,793 shown in the Statement of Receipts and Payments) primarily relate to the subsequent second phase to refurbish and modernise the existing changing facilities.

Unrestricted Restricted Year ended Year ended 30
Funds Funds 30 June 2025 June 2024
Land and buildings –
facility redevelopment		 - 393,232 393,232 227,439
Total payments - 393,232 393,232 227,439

6 Plant and machinery

The plant and machinery balance relates to the prior year purchase of a new large grasscutter to carry out the SCIO’s duties to maintain the sports pitches and wider playing fields area adjacent to the main community hub building.

Year ended Year Year Year ended Year Year
30 June 25 ended ended 30 June 24 ended ended
Unrestricted 30 June 25 30 June 25 30 June Unrestricted 30 June 24 30 June 24 30 June 24
Funds Restricted 25 Total Funds Restricted Total
£ Funds £ Funds £ £ £ Funds £ Funds £ £
Grasscutter 14,475 - 14,475 14,475 - 14,475

7 Liabilities – community loan

During the prior year, the SCIO took on a community loan as part of its £84,000 funding award from the Postcode Lottery, provided in the form of a 50:50 split grant and community loan.

Therefore the 50% (£42,000) community loan component - which was contracted to start being repaid over 7 years from summer 2024 - is treated as a creditor balance, split between the current and non-current liabilities for the payment proportions payable within or after one year.

Year ended Year Year Year Year ended Year Year
30 June 25 ended ended 30 June 24 ended ended
Unrestricted 30 June 25 30 June 25 30 June 25 Unrestricted 30 June 24 30 June 24
Funds £ Restricted Total Funds £ Restricted Total £
Funds £ £ Funds £
Community
loan payable - 6,000 6,000 - 6,000 6,000
within one year
Community
loan payable
after more than		 - 30,000 30,000 - 36,000 36,000
one year

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Annual Report and Financial Statements Year ended 30 June 2025

8 Liabilities – obligations under finance lease contracts

During the prior year the SCIO entered into a finance lease contract in order to facilitate partpayment of the grasscutter acquired (note 6) alongside a deposit.

Year ended Year Year Year Year ended Year Year
30 June 25 ended ended 30 June 24 ended ended
Unrestricted 30 June 25 30 June 25 30 June 30 June Unrestricted 30 June 24 30 June 24 30 June 24
Funds £ Restricted 25 Total 25 Total Funds Restricted Total
Funds £ Funds £ £ £ Funds £ Funds £ £
Obligations under
finance lease 1,800 - 1,800 1,800 - 1,800
within one year
Obligations under
finance lease
after more than		 1,650 - 1,650 3,450 - 3,450
one year

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19 December 2025
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Approved by the Trustees and signed on thelr behalf

Josephine Rodger SCIO President 19 Decernber 2025

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