Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
CHARITY REGISTRATION NUMBER: SC048878
The Scottish Powerchair Football Association SCIO Unaudited Financial Statements
30 June 2025
BK PLUS LIMITED
Chartered Certified Accountants Stannergate House 41 Dundee Road West Broughty Ferry Dundee DD5 1NB
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Financial Statements
Year ended 30 June 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 5 |
| Statement of financial activities | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 8 |
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Trustees' Annual Report
Year ended 30 June 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.
Reference and administrative details
Registered charity name The Scottish Powerchair Football Association SCIO Charity registration number SC048878 Principal office Meadow House Mains Hutton Berwickshire TD15 1TN The trustees Mrs Jane Myer Mr Peter McGuire (Resigned 29 June 2025) Ms Christine McCole (Resigned 29 June 2025) Mr Andrew Lloyd-Skinner (Appointed 1 August 2024) Mr Ryan Galloway (Appointed 29 June 2025) Mr Gerry McNemeny (Appointed 29 June 2025) Mr Chris Duffy (Appointed 29 June 2025) Independent examiner Karen Henderson CA bk plus Limited Stannergate House 41 Dundee Road West Broughty Ferry Dundee DD5 1NB
Structure, governance and management
Governing document
The Scottish Powerchair Football Association was established as a Scottish Charitable Incorporated Organisation (SCIO) on the 28th November 2018 and is registered with The Office of the Scottish Charity Regulator (OSCR). The charity is governed under the terms of the constitution.
Recruitment and Appointment of Trustees
The Trustees are appointed, by recommendation to the Board of Trustees, subject to a majority vote by the Trustees.
The minimum number of Trustees shall be 5 unless otherwise determined by the Board.
The Trustees meet on a quarterly basis, at which time they review the affairs of the Trust and deal with procedural matters. However, applications for assistance from families are considered by the Trustees on receipt.
1
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Trustees' Annual Report (continued)
Year ended 30 June 2025
Structure, governance and management (continued)
Trustee Induction and Training
The objects of the organisation are restricted to fundraising for the advancement of public participation in sport, namely Powerchair football, as a result formal induction of new Trustees is limited to a briefing by the Chairman or existing Trustees.
Risk Management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Trust, and are satisfied that systems are in place to mitigate any exposure of major risk.
Objectives and activities
The Scottish Powerchair Football Association is a voluntary organisation set up for the advancement of public participation in sport, namely Powerchair football.
The aim of trust is to provide advancement of public participation in sport, namely Powerchair football. Primarily by:
-
acting as the sole governing body of powerchair football in Scotland;
-
organising and governing powerchair football competitions and events in Scotland;
-
increasing participation in the sport of powerchair football;
-
developing volunteers, coaches and officials through coach education and mentoring;
-
promoting the sport of powerchair football across Scotland;
-
ensuring a duty of care to all members of the SPFA;
-
providing all its services in a way that is fair to everyone;
-
ensuring that all present and future members receive fair and equal treatment.
Achievements and performance
The charity continued to received grants and donations to allow them to provide public participation in Powerchair football.
Financial review
Activities in the year continued to be participation in the domestic leagues and cups and training for the Scotland National Squad.
The Trust received £74,570 (2024 - £34,793) in donations and grant proceeds.
2
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Trustees' Annual Report (continued)
Year ended 30 June 2025
Financial review (continued)
Principle Funding Sources
The principle source of charity funding is through community donations and grants from football associations and other funding sources. The charity continued to rely on the community promoting the charity to their family and friends who, in turn, organise events or do sponsored challenges.
Investment Policy
The charity does not invest any of the funds raised. The objective of the charity is to have a reserve of funds which those in the Scottish Powerchair Football community can call upon at any time.
Reserves Policy
The Trustees have adopted a financial philosophy designed to ensure the on-going financial health of the organisation such that the objectives of the organisation can be fulfilled while at the same time covering our reasonable operating expenses. Our current reserves are £57,816 (2024 - £17,348).
The operational costs are minimal but the Trustees prefer to keep sufficient funds to cover the costs of fundraising which must be paid upfront, such as venue hire or running events registration.
Plans for future periods
The SPFA will continue to look for sponsors to supplement the existing grants and allow the SPFA to continue to provide the leagues and cups for the domestic clubs and continue to develop the Scotland National Squad as it prepares for the European tournament in Italy to be held in September 2025.
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Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Trustees' Annual Report (continued)
Year ended 30 June 2025
Plans for future periods (continued)
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.
Charity law requires the Trustees to prepare financial statements for each financial year. Under that law, the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The Trustees must not approve the financial statements unless it is satisfied that they give a true and fair view of the state of affairs of the charity and the income and expenditure 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 accounting 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 adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable it to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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.
The trustees' annual report was approved on 5 March 2026 and signed on behalf of the board of trustees by:
[oSigned20DEAECFFBOA4AG...hnby: Mrs Jane Myer Trustee
4
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Independent Examiner's Report to the Trustees of The Scottish Powerchair Football Association SCIO
Year ended 30 June 2025
I report to the trustees on my examination of the financial statements of The Scottish Powerchair Football Association SCIO ('the charity') for the year ended 30 June 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the ‘2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Independent examiner's statement
Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of ICAS which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:
-
accounting records were not kept as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended); or
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the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
[KasBAC062C2761B436... by: Karen Henderson CA bk plus Limited Independent Examiner
Stannergate House 41 Dundee Road West Broughty Ferry Dundee DD5 1NB
5 March 2026
5
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Statement of Financial Activities
Year ended 30 June 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 48,850 | 25,720 | 74,570 | 34,793 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 48,850 | 25,720 | 74,570 | 34,793 | |
| ============================ | ============================ | ============================ | ============================ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations | 5 | 1,107 | – | 1,107 | – |
| Costs of other trading activities | 6 | 6,899 | – | 6,899 | 8,041 |
| Expenditure on charitable activities | 7,8 | 9,986 | 16,110 | 26,096 | 41,930 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 17,992 | 16,110 | 34,102 | 49,971 | |
| ============================ | ============================ | ============================ | ============================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net income/(expenditure) and net movement | |||||
| in funds | 30,858 | 9,610 | 40,468 | (15,178) | |
| ============================ | ============================ | ============================ | ============================ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 16,598 | 750 | 17,348 | 32,526 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total funds carried forward | 47,456 | 10,360 | 57,816 | 17,348 | |
| ============================ | ============================ | ============================ | ============================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 15 form part of these financial statements.
6
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Statement of Financial Position
30 June 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 12 | 3,159 | 751 |
| Current assets | |||
| Debtors | 13 | 11,929 | 220 |
| Cash at bank and in hand | 44,203 | 18,597 | |
| ---------------------------- | ---------------------------- | ||
| 56,132 | 18,817 | ||
| Creditors: amounts falling due within one year | 14 | 1,475 | 2,220 |
| ---------------------------- | ---------------------------- | ||
| Net current assets | 54,657 | 16,597 | |
| ---------------------------- | ---------------------------- | ||
| Total assets less current liabilities | 57,816 | 17,348 | |
| ---------------------------- | ---------------------------- | ||
| Net assets | 57,816 | 17,348 | |
| ============================ | ============================ | ||
| Funds of the charity | |||
| Restricted funds | 10,360 | 750 | |
| Unrestricted funds | 47,456 | 16,598 | |
| ---------------------------- | ---------------------------- | ||
| Total charity funds | 15 | 57,816 ============================ |
17,348 ============================ |
These financial statements were approved by the board of trustees and authorised for issue on 5 March 2026, and are signed on behalf of the board by:
[oSigned20DEAECFFBOA4AG...jnby: Mrs Jane Myer Trustee
The notes on pages 8 to 15 form part of these financial statements.
7
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements
Year ended 30 June 2025
1. General information
The charity is a public benefit entity and a registered charity in Scotland and is unincorporated. The address of the principal office is Meadow House Mains, Hutton, Berwickshire, TD15 1TN, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Going concern
The Trustees confirm that, after making appropriate enquiries, they have reasonable expectation that the company has adequate resources in operational existence for the foreseeable future. For this reason, the company continues to adopt the going concern basis in preparing the financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
8
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements (continued)
Year ended 30 June 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
9
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements (continued)
Year ended 30 June 2025
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Powerchair - 33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 28,850 | – | 28,850 |
| Grants | |||
| Grants | 20,000 | – | 20,000 |
| Sponsorship | |||
| Sponsorship | – | 25,720 | 25,720 |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| 48,850 | 25,720 | 74,570 | |
| ============================ | ============================ | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 5,013 | – | 5,013 |
| Grants | |||
| Grants | 14,930 | – | 14,930 |
10
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements (continued)
Year ended 30 June 2025
| 4. | Donations and legacies (continued) | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Sponsorship | |||||
| Sponsorship | 14,850 | – | 14,850 | ||
| ---------------------------- | -------------- | ---------------------------- | |||
| 34,793 | – | 34,793 | |||
| ============================ | ============== | ============================ | |||
| 5. | Costs of raising donations | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Costs of raising donations and legacies - | |||||
| Grants receivable | 1,107 | 1,107 | – | – | |
| ======================== | ======================== | ============== | ============== | ||
| 6. | Costs of other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Provision of powerchair football activities | 6,899 | 6,899 | 8,041 | 8,041 | |
| ======================== | ======================== | ======================== | ======================== |
11
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements (continued)
Year ended 30 June 2025
7. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Insurance | (192) | – | (192) |
| Website costs | 990 | – | 990 |
| Training costs | 98 | 3,930 | 4,028 |
| Development costs and equipment | 4,681 | – | 4,681 |
| Bank Charges | 60 | – | 60 |
| Accountancy Fee | 1,283 | – | 1,283 |
| Irrecoverable debt | – | – | – |
| Depreciation | 1,400 | 392 | 1,792 |
| Tournament costs | 1,666 | 11,788 | 13,454 |
| ------------------------ | ---------------------------- | ---------------------------- | |
| 9,986 | 16,110 | 26,096 | |
| ======================== | ============================ | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Insurance | – | – | – |
| Website costs | 187 | – | 187 |
| Training costs | 1,036 | 518 | 1,554 |
| Development costs and equipment | 2,509 | 4,459 | 6,968 |
| Bank Charges | 75 | – | 75 |
| Accountancy Fee | 1,165 | – | 1,165 |
| Irrecoverable debt | 4,000 | – | 4,000 |
| Depreciation | 1,074 | 2,060 | 3,134 |
| Tournament costs | 23,444 | 1,403 | 24,847 |
| ---------------------------- | ------------------------ | ---------------------------- | |
| 33,490 ============================ |
8,440 ======================== |
41,930 ============================ |
8. Expenditure on charitable activities by activity type
| Activities | |||
|---|---|---|---|
| undertaken | Total funds | Total fund | |
| directly | 2025 | 2024 | |
| £ | £ | £ | |
| Insurance | (192) | (192) | – |
| Website costs | 990 | 990 | 187 |
| Training costs | 4,028 | 4,028 | 1,554 |
| Development costs and equipment | 4,681 | 4,681 | 6,968 |
| Bank Charges | 60 | 60 | 75 |
| Accountancy Fee | 1,283 | 1,283 | 1,165 |
| Irrecoverable debt | – | – | 4,000 |
| Depreciation | 1,792 | 1,792 | 3,134 |
| Tournament costs | 13,454 | 13,454 | 24,847 |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| 26,096 | 26,096 | 41,930 | |
| ============================ | ============================ | ============================ |
12
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements (continued)
Year ended 30 June 2025
9. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
| Net income/(expenditure) is stated after charging/(crediting): | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 1,792 | 3,134 | |
| ======================== | ======================== | ||
| 10. | Independent examination fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 1,283 ======================== |
1,165 ======================== |
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees during the year (2024 - £nil).
12. Tangible fixed assets
| Equipment | ||
|---|---|---|
| £ | ||
| Cost | ||
| At 1 July 2024 | 9,400 | |
| Additions | 4,200 | |
| ---------------------------- | ||
| At 30 June 2025 | 13,600 | |
| ============================ | ||
| Depreciation | ||
| At 1 July 2024 | 8,649 | |
| Charge for the year | 1,792 | |
| ---------------------------- | ||
| At 30 June 2025 | 10,441 | |
| ============================ | ||
| Carrying amount | ||
| At 30 June 2025 | 3,159 | |
| ============================ | ||
| At 30 June 2024 | 751 | |
| ============================ | ||
| Debtors | ||
| 2025 | 2024 | |
| £ | £ | |
| Prepayments and accrued income | 11,213 | – |
| Other debtors | 716 | 220 |
| ---------------------------- | -------------- | |
| 11,929 | 220 | |
| ============================ | ============== |
13. Debtors
13
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements (continued)
Year ended 30 June 2025
14. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 1,475 ======================== |
2,220 ======================== |
15. Analysis of charitable funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 1 July 2024 | Income | Expenditure | 30 June 2025 | |
| £ | £ | £ | £ | ||
| General funds | 16,598 | 48,850 | (17,992) | 47,456 | |
| ============================ | ============================ | ============================ | ============================ | ||
| At | |||||
| At | 1 July 2023 | Income | Expenditure | 30 June 2024 | |
| £ | £ | £ | £ | ||
| General funds | 23,336 | 34,793 | (41,531) | 16,598 | |
| ============================ | ============================ | ============================ | ============================ | ||
| Restricted funds | |||||
| At | |||||
| At | 1 July 2024 | Income | Expenditure | 30 June 2025 | |
| £ | £ | £ | £ | ||
| Euros competition | – | 25,720 | (15,718) | 10,002 | |
| Sports Chairs | – | – | – | – | |
| The National Lottery Fund | 750 | – | (392) | 358 | |
| -------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| 750 | 25,720 | (16,110) | 10,360 | ||
| ============== | ============================ | ============================ | ============================ | ||
| At | |||||
| At | 1 July 2023 | Income | Expenditure | 30 June 2024 | |
| £ | £ | £ | £ | ||
| Euros competition | – | – | – | – | |
| Sports Chairs | 1,668 | – | (1,668) | – | |
| The National Lottery Fund | 7,522 | – | (6,772) | 750 | |
| ------------------------ | -------------- | ------------------------ | -------------- | ||
| 9,190 | – | (8,440) | 750 | ||
| ======================== | ============== | ======================== | ============== |
14
Docusign Envelope ID: FBA0DC7D-FA0A-4CFB-AEF5-E0DE71CB646C
The Scottish Powerchair Football Association SCIO
Notes to the Financial Statements (continued)
Year ended 30 June 2025
16. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 2,801 | 358 | 3,159 |
| Current assets | 46,130 | 10,002 | 56,132 |
| Creditors less than 1 year | (1,475) | – | (1,475) |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| Net assets | 47,456 | 10,360 | 57,816 |
| ============================ | ============================ | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | – | 750 | 750 |
| Current assets | 18,818 | – | 18,818 |
| Creditors less than 1 year | (2,220) | – | (2,220) |
| ---------------------------- | -------------- | ---------------------------- | |
| Net assets | 16,598 | 750 | 17,348 |
| ============================ | ============== | ============================ |
15