Charity Number: SC049406
Broughty United Community Club SCIO Trustees’ Annual Report and Financial Statements For the year ended 30 June 2025
Broughty United Community Club SCIO
Report of the Trustees
The Trustees of Broughty United Community Club SCIO hereby submit their report and accounts for the year ended 30 June 2025.
Legal and Administrative Details
Current Trustees
Harry Locherty Chairperson & Treasurer Gary Denchfield Vice-Chairperson Iain Birnie Secretary Roger Wallace Robbie Watson Danny Kelly
Contact address
Broughty United Community Club SCIO 24 Fernie Gardens Dundee DDS 3BU
Bankers
The Royal Bank of Scotland ple Dundee Chief Office (F) Branch 3 High Street Dundee DD1 OLY
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Broughty United Community Club SCIO
Report of the Trustees
Recruitment and Appointment of Trustees
Broughty United Community Club SCIO is a registered charity in Scotland. The trustees are shown on page one. The Executive Committee, which consists of trustees and committee members administers the Club. The trustees are elected at the annual general meeting, trustees serve for one year with re-election required thereafter.
The main duties of the Executive Committee are to uphold the aims and objectives of the Club and represent the Club. The committee hold regular meetings, are responsible for monitoring and controlling the financial position, and for the strategic direction and governance of the Club.
Governing Document
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 25 June 2019 and is governed by its constitution which was adopted in June 2019. The charity was previously an unincorporated association but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on the 1 July 2019. It has a single tier structure and as such the trustees are the members of the charity.
Charitable Purposes
The objects of the club are the advancement of public participation in sport. This will be achieved through providing opportunities for young people between the ages of 6 and 18 to participate in sport (particularly football), develop new skills, and meet new friends in a fun, friendly and safe environment. We will encourage enjoyment of sport while transferring values of respect, teamwork, and enthusiasm.
Activities and Achievements
In the year, the Club has continued to operate football teams and developed its involvement with the local community. With 18 teams/age groups and over 360 participating players, the Club provided a full pathway from Fun Fours and Super 5’s, through 7-a-side and 9-a-side, onto fuil 11a-side up to Under 18's.
Through the Club's affiliation to Dundee East Community Sports Club, of which the Club is a founding member, pathways are available outwith youth football, for example to girls, ladies, amateur, junior, over 35’s and walking football.
Trustee Remuneration and Expense
The trustees did not receive any remuneration or expenses during the year.
Financial Review
The principal funding source of the Ciub is the monthly fees received. Additional income is generated through fundraising activities and sponsorship.
The results for the year are set out in the attached accounts which show a surplus of £4,188 (2024 - £5,040).
The Club is grateful to the coaches and volunteers for their time and commitment in running the teams and activities. The financial results stated in the Receipts and Payments staternent do not reflect the value of donated services, or goods or facilities.
Reserves Policy
Given the nature of the activities of the charity and the way funding is received, no formal reserves policy is in place.
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Broughty United Community Club SCIO
The Ciub holds designated funds in relation to each team. Income, such as team fundraisers generated for that team, will be designated to the team to meet team specific expenditure.
Approved by the trustees and signed on their behalf by:
Harry Locherty, Chairpersov—
Date: 27 March 2026
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Broughty United Community Club SCIO
Independent Examiner’s Report to the trustees of Broughty United Community Club SCIO
I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages Sto 7.
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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 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 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:
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1 which gives me reasonable cause to believe that in any material respect the requirements:
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e 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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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations;
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2 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Date: 27 March 2026
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Broughty United Community Club SCIO
Receipts and payments accounts For the year ended 30 June 2025
| Unrestricted | Restricted | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|---|
| Note | Funds | Funds | Totai | Total | |||
| £ | £ | £ | £ | ||||
| Receipts | |||||||
| Donations | 4 | 47,602 | - | 47,602 | 41,704 | ||
| Gift aid | 7,537 | - | 7,537 | 6,804 | |||
| Grants | - | 5,500 | 5,500 | 1,250 | |||
| Fundraising and sponsors | 75,285 | - | 75,285 | 20,608 | |||
| Bank interest | 196 | - | 196 | 218 | |||
| Receipts from charitable | activities: | ||||||
| Affiliation fees | 43,428 | - | 43,428 | 38,856 | |||
| 174,048 | 5,500 | 179,548 | 109,440 | ||||
| Payments | |||||||
| Fundraising costs | 51,026 | - | 51,026 | 11,742 | |||
| Donations | - | - | - | . | |||
| Payments for charitable activities: | |||||||
| Facilities costs | 41,172 | 5,500 | 46,672 | 29,008 | |||
| Coaching courses | 1,145 | - | 1,145 | 2,235 | |||
| Strips and equipment | 51,802 | - | 51,802 | 39,607 | |||
| Matchday expenses | 14,405 | - | 14,405 | 11,924 | |||
| Administration expenses | 10,310 | - | 10,310 | 9,884 | |||
| Total payments activities |
for | charitable | a 169,860 |
OO 5,500 |
OO 175,360 104,400 |
||
| Governance Costs: | a | — | OO | ||||
| Independent Examination Fee | - | - | - | - | |||
| Total Governance Costs | - | - | - | - | |||
| Total payments | 169,860 | 5,500 | 175,360 | 104,400 | |||
| Surplus/(deficit}) for | year | 4,188 | - | 4,188 | 5,040 | ||
| Reconciliation of funds: | |||||||
| Funds brought forward | 28,293 | - | 28,293 | 23,253 | |||
| At30June2025 | 32,481 | - | 32,481 | 28,293 |
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Broughty United Community Club SCIO
Statement of Balances As at 30 June 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Bank and Cash in hand | |||
| Opening balances | 28,293 | 23,253 | |
| Surplus/(deficit) for year | 4,188 | 5,040 | |
| 32,481 | 28,293 | ||
| Funds | |||
| Unrestricted funds | 5 | 32,481 | 28,293 |
| Restricted funds | 5 | - | - |
| 32,481 | 28,293 |
Approved by the trustees and signed on their behalf by:
Date: 27 March 2026
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Broughty United Community Club SCIO
Notes to the Financial Statements For the period 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).
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 charity. The trustees maintain a single unrestricted fund for the dayto-day running of the club. 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 Parties
Six trustees had expense reimbursements totalling £8,067 (2024 - four trustees £2,466). The expenses related to expenditure incurred on behalf of the Club.
4. Donations
| 2025 | 2024 | |
|---|---|---|
| Total | Total | |
| £ | £ | |
| Periodic donations | 46,271 | 40,804 |
| Dundee Sports Dinner | 550 | 500 |
| H Locherty | 781 | - |
| Allan Brown All Trades Ltd | - | 400 |
| 47,602 | 41,704 |
5. Reserves
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| £ | € | £ | |
| Reserves at 1 July 2024 | 28,293 | - | 28,293 |
| Receipts in the year | 174,048 | 5,500 | 179,548 |
| Payments in the year | (169,860) | (5,500) | (175,360) |
| Transfers | - | - | - |
| Reservesat30June2025 | 32,481 | - | 32,481 |
During the year, the Club has designated funds for individual teams. This represents amounts received and spent from fundraising activities undertaken by each of the teams during the period and the balances on transfer to the SCIO. The balance included in unrestricted reserves at the year-end amounted to £14,996 (2024 - £8,639).
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