REGISTERED CHARITY NUMBER: SC049286
ort of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2025
for
Children's Golf Trust
TBDunn&Co
Ground Floor (part)
8000 Academy Business Park
51 Gower Street
GLASGOW
G51 IPR

Children'5 Golf Trust
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activitie5
Balanee Sheet
Notes to the Financial Statements

Children's Colf Trust
ort of the Trustees
for the Ye2r Ended 31 Mgrch 2025
The trustees present their report with the financial staternents of the chaTity for the year ended 31 March 2025. The
trustces have adopted the provisions of Accounting and Reporting by Charitie5: Statement of Recommended Pra¢tice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Our aim is to increase the participation of children playing golf and to provide a pathway from schools to possible
membership at golf clubs.
To achieve this aim we fund enthusiastic PGA Professionals to provide golf for all primary school children in their local
community by:
Delivering golf sessions in Primary Schools during Cu￿]culuM time.
Providing after-school golf sessions at the schools and golf clubs.
Running golf festivals at schools. parks or golf clubs.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Children's Golf Trust has continued to receive donatlOn5 during the year. Between April 2024 and Spring 2025 the PGA
Professionals have delivered coaching sessions to 26 schools. This ha5 provided around 10,000 children the experience
of golf at Primary School - many for the first time.
FINANCIAL REVIEW
Financiol position
The financial position of the Charity is Sho￿ in the financial statements which accompany this reporL
Reserves pollcy
As shown within the financial statements. the Charity has unrestricted reserves of £39,366 (2024., £41,941). The
Trustees consider this level of reserves suffjcient to enable the Charity to continue to promote its activities for Ihe
foreseeable future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Tlie Charity is conli'olled by its gov¢rning docum¢nt, a de¥d of trust and constitutes an unin¢orporated Charity.
Recruitment and appointment of new trustees
The Trustees of the Charity are responsible for the managem¢nt and administration of the Charity in aecordance with
the trust d¢¢d. Th¢ Trustees, by way of a resolution passed by majority vote at a meeting of the TNstees, can appoint
any individual as a Trnstee, subject to them being at least 18 years old and never being disqualified from office.
The minimum number of Trustees are three. Apart from the first Tru5t¢es, every Trustee must be appointed for a terni
of two years.
The first Trustees shall hold office for the following periods respectively:
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC049286
Principal address
Page I

Children's Golf Trusl
ort of the Trustees
for the YeAr Ended 31 March 2025
Trustee$
Inde
endent Examiller
Approved by ordeT of the board of trustees on 19 December 2025 and signed on its behalf by:
Page 2

Inde
endent Examiner's Re
ort to the Trustees of
Children's Golf Trust
I report on the accounts for the year ended 31 March 2025 set out on pages four to nine.
Respectlve responslbllltles of trustees and examlner
The charity's trustees are responsible for the preparation of the accounts in accordance with the tern￿ of Ihe Charities
and Trustee Investtncnt (Scotland) Act 2005 and the Chariti¢s Account5 (Scotland) Regulations 2006 (as amended). The
charitgs trustees consider that the audit requirement of Regulation l O(l)(a) to (c) of the Accounts Kegulations 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 matter5 have com¢ to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation I l 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
presenled 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 an audit, and consequently I do Thot express audit opinion on the view given by
the accounts.
Independent examlner's statement
In connection with my examination. no matter has Come to my attention .
(l ) which give5 me reasonable cause to believe that. in any rnaterial respect. the requirements
to keep accounting records in a¢cordanc¢ with Section 44(1)(a) of the 2005 Act and R¢gulation 4 of the 2006
Accounts Regulations. and
to prepare accounts which accord with the aecounting 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.
The Association of Chartered Certified Accountants
TBDunn&Co
Ground Floor (part)
8000 Academy Business Park
51 Gower Street
GLASGOW
G51 IPR
19 D¢cemb¢r 2025
Page 3

Children's Golf Trust
Statement of Financial Activities
for the Year Ended 31 March 2025
2025
Unrestricfrd
fund5
2024
Total
nds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
24,532
38,299
Investment income
653
1,436
Total
25,185
39,735
EXPENDITURE ON
Charitable activities
Golf sessions
27.760
34,200
NET INCOME/(EXPENDITURE)
(2,575)
5,535
RECONCILIATTON OF FUNDS
Total fund5 brought fonvard
41,941
36,406
TOTAL FUNDS CARRIED FORWARD
39.366
41.941
The notes form part of these financial statements
Page 4

Children's GoifTrust
Balanee Sheet
31 March 2025
2025
Unrestricted
funds
2024
Total
fimds
Notes
CURRENT ASSETS
Cash at bank
44.841
45,641
CREDITORS
Arnounts falling due within one year
(5.475)
(3,700)
NET CURRENT ASSETS
39,366
41,941
TOTAL ASSETS LESS CURRENT
LIABILITIES
39,366
41.941
NET ASSETS
39.366
41,941
FUNDS
Unrestricted funds
39,366
41,941
TOTAL FUNDS
39,366
41,941
The financial statements were approved by the Board of Trustees and authorised for issue on 19 Decernber 2025 and
were signed on its behalf by..
The notes forni part of these financial statements
Page 5

Children's Golf Trust
Notes to the Financial Statements
for the Year Ended 31 Mareh 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. 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) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been
prepaTed under the historical cost Convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the atnount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure a5 soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted foT on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
UnTestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted pU￿OSeS within the objects of the charity. Restrictions
arise when specified by the donor or when ￿ndS are raised for particular restricted purposes.
INVESTMENT INCOME
2025
2024
Deposit account interest
653
1.436
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Golf sessions
27,760
Page 6
continued...

Children's Golf Trust
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
TRUSTEES, REMUNERATION AND BENEFITS
During the current and prior year none of the trustees have been paid any remuneration or received any other
benefits.
Trustees, expenses
There were no trustees, expenses paid foi the year ended 31 March 2025 nor for the year ended 31 March 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
38,299
Investment income
1,436
Total
39,735
EXPENDITURE ON
Charitable activities
Golf sessions
34,200
NET INCOME
5,535
RECONCILIATION OF FUNDS
Total funds bTought fonyard
36,406
TOTAL FUNDS CARRIED FORWARD
41,941
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other creditors
5,475
3,700
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestrieted funds
General fund
41,941
(2.575)
39,366
TOTAL FUNDS
41,941
(2,575)
39,366
Page 7
continued...

Children'5 Golf Trust
Notes to the Finanelal Statements- continued
for the Year Ended 31 Mareh 2025
MOVEMENT IN FUNDS - contlnued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fund5
Unrestricted funds
General fund
25,185
(27,760)
(2,575)
TOTAL FUNDS
25,185
(27,760)
(2,575)
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
36,406
5,535
41,941
TOTAL FUNDS
36,406
5.535
41,941
Comparative net movement in funds, included in the above are as follows..
Incoming
Tesources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
39,735
(34,200)
5.535
TOTAL FUNDS
39,735
(34.200)
5,535
A current year 12 months and prior year 12 months combined position is as follow5:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
36,406
2,960
39,366
TOTAL FUNDS
36,406
2,960
39.366
Page 8
continued...

Children's Golf Trust
Notes to the Finaneial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS - continued
A current year 12 month5 and prior year 12 months combined net movement in fimds, included in the above are
as follow5.'
Incoming
Tesources
Resources
expended
Movement
in funds
Unrestrieted funds
General ￿nd
64,920
(61,960)
2,960
TOTAL FUNDS
64,920
(61,960)
2,960
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 9