East Fife Community
Football Club
Annual Report and Charity Accounts
for the year ended 31 March 2025
Charity no: SC049504

East Fife Community Football Club - SC049504
For the year ended 31 March 2025
Referellce and Admlnlstrative Informatlon
Trustees
- Chairperson
- Trcasuier
- Sccretury
- Fdcililies Offi¢er (resi￿￿1 12109125)
. Cornmunity Secretary
- Child Protection Officcr
- FLlture Project8 and Fundraising Officer
Addr&8S
CIO MGM Timber Bayview Stadium
Harbour View
Methil
KY8 3RW
Independent Lxaminer
Gillespie Inverarity & Co. (Fif¢) Ltd
Chartered Accountants
FR.IC
Ajax Way
Mcthil
Fite KY8 3RS
Page I

ast Fife Community Football Club- SC049504
Report ot. Éhe trustees for the year ended 31 Mydrch 2025
The Trustccs have pleasure in presenting their TCPOrt for the year ended 31 March 2025. This
report is prepared in accordance with the Trust Deed and Companies Act requirements.
The financial statements comply with the Charities and Trustee InveStrne￿ (Scotland) Act
2005, the Charities Accounts (Scotland) Regulations 2006 (as amended}, the Companies Act
2006, the Memorandum and Articles of Association, and Accounting and Reporting by
Charities: Statement of Recon]mended Practice applicabl¢ to charities preparing their ac-
ounts in accordance with the Financial Reporting Standard applicable in the UK and Repub-
lic of Ireland {FRS 102).
Structure, Governance and Management
Constitution
The charity is a Scottish Incorporated Organisation (a SCIO - Scottish Charity Number
SC049504) which was registered in its current Icgal torm on 31 July 2019.
Recruitment and A
oint￿¢llt of Trustees
The Management Cornmittee also clLarity trustees for the puryosc of charity law. The ot'_
fice bearers of the ch￿ltY arc the Trustees. The Comn]ittcG meet regularly and set thc strategy
and policy of the SCIO, generally control and supervise the activities of thc SCIO and in par-
ticul&r are responsible for monitoring its financial position as wcll as the day to day mandgc-
ment of the SCIO.
Trustee Induction and Trainin
The Committee members are paired up with an experienced serving member of the comn]it-
tee who will act as their rncntor. This provides the new mGmbers with direct access to some-
one who can illfonn, advi5¢ and support thcm in their period of office.
Nature of Governin
Document
The Charity is a Scottish Charitable Incorporated Organisation (SCIO} registered on 31 July
2019. EFCFC runs by a constitution which govenis how the Gharity is run. The oonstitution is
reviewed annually at the AGM where any changes ar¢ made.
Risk Mana
ement
Internal control risks are minimised by the implementation of procedures for authorisation of
all transactions and projects.
Page 2

East Fife Community Football Club- SC049504
Report of the trllstees for the year ended 31 March 2025
Objectlves and Activities
The puryose of th¢ charity is to not only advance the participation of youth football, but to in-
cludc the whole community from the very young to the elderly. To show the benefits of hav-
ing an active healthy lifestyle not only promotes physical but also mental wellbeing.
We aim to include families participating in activities, as well as groups of multi
age/ability/gender to bring the community closer together through sport. Our club is situated
in an area of high deprivation, and we have achieved in providing a space foT all either free or
low cost which allows everyone to participate witFLOUt prGjuthce.
Achievements and Performance
As alway8, we have had an action-packed year at EFCFC.
Celebrating SUGCGSSCS for individuals and tearns, continuing with our conllnunity pro-
grammes, changes to staffing and focusing Oll the future pathways for thc charity.
There havc bccn Some highs and lows throughout the year, but as an organisation cvcryone
has pulled together, and the results havc been amazing.
A Round u
of the Year
Promoting Girls and Women's activities was high on tb¢ agenda for this year with the intro-
duction of girls and women's night at Bayvicw.
Ensuring that CV¢Tyone had the opportunity to takc parl and listening to the feedback from
the community, a ladies fitness class was introduced to support those who did not want to
play football. We also dclivcTcd Disney playmakers and KDM Soccer School which are girls
only class¢s.
We were fortLmate to receive funding and partner With SGN to deliver camps for every week
of the school holidays throughout the year. Camps wcre £10 per week for 30 hours of activi-
ty. There was a mix of multisport camps and football catnps to ensure that the whole com-
munity could get involved. Our Loaches were on top forni with the imaginative ways to keep
the kids active and involved for 6 hours every day. The camps were themed to encourage the
kids to get involved with up to date relevant events e.g. Olympics and the Euros. We were
also able to hold free one day camps throughout the year.
We continued with our cornmunity programmes throughout the year tying to encourage as
much of the community to get involved as possible. We ran free classes in conjunction with
the SPL Trust and the SFA to promote health and well-being for all, this includes Football
Fans in Training and McDonalds SoccGr School.
Wc are also continuing with our Additional Needs classes for kids inLluding autism friendly
football and Para football. We will bc starting an adult cl&ss in the New Year.
Page 3

East Fife Community Football Club -, SC049504
Report of the trustees for the year ended 31 March 2025
As well as the above classes, we have soccer school for kids who just want to play, with no
Pr￿SUre of a team environment and Mini Fifers for the youngest kids in our community.
Our work within the local schools continues, working in partnfflship with Fife Council and
Active Schools delivering School of Football at Levenmouth Acadellly throughout the school
day and lunch time and after school pro¥ammes in the primary schools.
Our football champions programme came to a conclusion with 2 more primary schools taking
part.
W¢ were also fortunate to work with Denbeath Primary School to deliver a Learning Througb
Football Li￿rIcUlum. This proved a huge, success in attainment and attendance records within
the school. This was an education based programme using football to encourage the kids to
get involved with maths and English.
As wc do each year we ended the year with Festive Friends. This year was our biggest yet
having visitors to the stadium and also delivering hampers to those that were unable to malce
it.
We again partnered with thc Community Trade hub. Thc young people at the hub cookcd
and servcd for our elderly visitors, allowing thcm to work towards qualifications for their
SVQ'S.
We also had a visit from the local primary school who provided some entCTtainment.
inancial Review
The charity's poliLy is to hold sufficient unrestiicted reserves to ensure continued operation
for three months. As at 31 March 2025, the charity bad unr£sLricteA reserves totalling £36,705
(2024: £5,273) and restricted reserves of llil (2024: £0)
Our main source of funding is fees, grants, donations and fundraising which raised £216,774
ill thc year.
Expenditure of £185,342 included wages and pension of £43,310, facilities hire of £59,414
and hoodieslequipment of £37,638. The remaining Losts related to the day to day running of
the charity, inL.luding independent examiner costs of £660.
Overall surplus in the year was £31,432.
Page 4

l ast fiife CommunRty Football Club- SC049504
Report uf the trustees tor the year ended JI March 2025
Investmcnt & Reserves Polic
The charity is non-profit mdking and fwided entirely by membcrship fces, grHnts, donation8
and fund-raising actLVities. In-year activities are managed to make best use of avdiluble funds.
Funds are hcld in oll¢ baT￿ account.
Full control ol all assets is vestcd in the Committee, under thc day-to-day managemcllt of the
Tre￿￿.Urer.
Plans for Future Perlods
We are still awaiti.ng finalisation of our1¢&8e for the pavilion at King Gcorge V park.in Lc-
vcn. This will get U8 a new internal space for morc community programm&8.
New classes arc in the pipeline with Adult ASN classes, supporting the eldcrly in thcir
homes and additional wurlc with ASN schools.
Th¢ over .35 will be rejoining the comrnunity club which wilL increase our partiCiP¢ltion
for adults a]ong with th¢ creation of new T¢￿CatIonal classes.
There is hope for d full nL'w fovtball comtnittee and set of Trustees who will provide a new
vision taking the club into the tiiture.
Approved by tbe Trustew and sigud on thcir b¢half:_
¢l,J
3L)LS-
(C;haiTperson)
Datc
Trcasllr￿)
Page 5

East Fife Commllnity Football Club
Independent Examiner's Report to the Trustees ot East Fife Conununity Football Club
- SCIJ49504
I report on the aLxounts of the Lhtllity for the period ended 31 March 2025 which are sct out
on pagcs 7 to 13.
Respective responsibilities of trustees and examiner
The charity, s trustccs arc rcsponsible for the pr¢paration of the aC￿Ullts in accordall¢e with
the terms of the Charities and Trus't￿. Invcstnent (Scotldnd) 2005 Act and the Charities
Accounts (Scotland) Regulatlons 2(K)6. The charity trustees consider that thc audit
rquiT￿llent of Regulation 10(I)(d) of the Accoullts Kegulations does not apply. It is my
r¢sponsibility to examine the aCcol￿t% as rcquired under sertion 44(1)(c) of the Act and to
state whether particular rnatters have come to my attention.
Bll8is of Independent examiner's statement
My exarnination is carried out in accordance with R¢gulation I l oc the Charities Accounts
(Scotland) Regulations 2006. An examination includes a review of the accounting r￿x)rdS
kept by thc Gharity and a comparison of the accounts present¢d with tbose records. It also
includes considcration of any unusual items or di8closurcs in th¢ accounts and seeks
explanations from the trustees conceining any such inatters. The prnL%dure8 undertaken do
ot provide all the evideiice that would be Tequir(xJ in an audit I￿(L consc4uently, I do not
express an audit opillion on the accounts.
Independent examin¢r's statement
Ill thc coutse of my exatllination. llo matter has comc to my attention
which giveb, me reasonable c&use to believ¢ that in any miiterial rebPCCt the requirements:
to keep aC￿unting records in accoNlancc with Section 4411)(a) of the 2005 Act and
Rcgulation 4 of the 20ffi AGcounL8 Rcgulations, and
to PT4)are aLLounts which accord with thc accountingi recoTds and comply with
Regulation 9 of the 2006 ALU)unts Regulations
have not b¢¢n met
2. to which, in my opinion, attontion should bc drawn in ord¢r enablc a proper
undLYs'tdndirig of the &ccounts to b¢ rcachL.d.
Datc:
q I LLj.'-zS
Page 6

East Fit'e Community Football Club
Statement of receipts and paymellts
Period ended 31 March 2025
Unrestrlcted
und8
2025
Restricted
Fullds
2025
Total
Total
Funds
2024
2025
Recei
Donations and Legacie3
Charitable Activities
Other Trading A¢tivi11¢5
Other Income
151.924
44,016
1,372
151.924
44,016
20.834
144,270
62,600
17,497
19,462
Total receipt8
197312
19,462
216,774
224,367
ments
Raising Funds
Charitable Activittes
Governallre ¢08ts:
Independent examill￿ Cost8
165.220
19,462
184.682
229,086
660
660
660
165,880
19,462
185,342
229,746
Net receipts l (payments)
31.432
31.432
-5,379
Trallsfers tol(from) fi￿d8
Deficit Isurplus for the year
31,432
31,432
-5.379
Page 7

Easl Flfe Cominunity Fuotbllll Clllb
Statement of BRlances
Year clld¥d 31 M￿ch 2025
UnrwtdLted Royirleted
Ilund5
Fund¥
Total
wid
Totsl
Funds
l. c.ash fund
Cash ond bank balancey Js at 31 March 2024
Suw1u￿(def1cIt) shown on trbvipts and pttymcnts a¢count
5,273
31,432
5,273
31,432
10,6.52
-5,379
Ca¥h and bank balances a8 at 31 March 2025
36,705
36,705
5,27J
Fund to wbirh
Ilability &rl8es
Cost
2024
Lndependent Examill￿ Fe£s
c￿lt0
Unrestricted
690
660
485
690
1.145
The ab)ve ttccounts have been approved by the Truyts%s und sigoed on their bcbalf:
C.h8lrpLirgon)
('1 reasurer)
Dat¢
P￿e8

East Fife Community Football Club - SC049504
Notes to the Accounts
For the year ended 31 March 2025
l. Accounting Policies
Statejnent of Compliance
The financial statements have becn prepared in accordallce with Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities prepariiig their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) {effective l January 2015) - (Charities SORP (FRS 102)), the
Financial Reporting Standard applicable in the UIC and Republic of Jxeland (FRS 102), the
Charities and Trustee Investmfflil (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 1006 (as amended).
Basis of Preparation
East Fife Community Football Club rneets the dcfmition of a public benefit entity under FRS
102. Asscts and liabilities are initially rccognised at historical cost or transaction value unl¢ss
otherwise stated in the relevant accounting policy notGs. The fAnancial statements are
presented in sterling (£) and rounded to the nwest £1.
Exemption from Preparing a Cash flow Statement
The charity optcd to early adopt Bulletin I published on 2 February 2016 and have therefore
not included a cash flow statemcnt in these financial statemcnts.
Going Collcerll
The Trustees consider that thcrc are no material uncertaintics about the charity's ability to
continue as a going concem.
Income Endowmellts
Voluntary income including donations, gifts, legacies and grants that provide core funding or
are of a general nature is recognised when the charity has cntitlement to the income, it is
probable that the income will be received, and th¢ amount can be measured with sufficient
rcliability.
Donations and Legacies
Donations and legacies, are recognised on a receivable basis when receipt is probably, and the
amount be reliably measured.
Grants Received
Grants are recognised when the charity has an entitlement to the funds and any conditions
linked to the grants have been met, where perfonnance Londitions are attached to the ￿allt
and are yet to be met, the income is recognised as a liability and included on the balance
sheet as deferred income to be released.
Page 9

East Fife Community Football Club - SC049504
Notes to the Accounts
For the year ended 31 March 2025
Deferred Income
Deferred income rcprcsents amounts received for futurc periods and is released to incoming
resources in the period for which it has been received. Such income is only dcferred when:
The donor specifies that the grant or donation must only be used in future accounting
periods. or
The donor has imposed conditions which must be met before the charity has
unconditional entitlement.
Expenditure
All expellditure is recognised one there is a legal or constNctive obligation to that
expenditure, it is probable that settlement is required, and the amount can be measured
reliably. All costs are allocatcd to the applicable expenditure hcading that aggregate similar
costs to that catcgory. Where costs cannot be directly attributed to particular headings, they
have been allocated on a basis consist¢nt witb the use of resources, with ccntral staff costs
located on the basis of tim¢ spent, and depreciation charges allocated on the portion of the
asset's USG. Other support costs are allocated based oll Éhe spread of staff costs.
Raising Funds
Thcsc arc costs incurra in attracting voluntary income, the rn￿agernent of investmcnts and
those incurred in the trading activities that raise funds.
Governance Costs
These include the costs attributed to the charity's coinpliance with constitutional and
statutory rcquirements, including audiL strategic managGment and trustee's meetings and
reimbuTsed expenses.
Government Grants
GoVernm￿lt Grants are recogniscd based on the accrual model and are mGasLwed at tlie fair
value of the asscts r¢cGived or receivable. Grants are classificd as relating either to revenue or
to assets. Grants Telating to revenue and recogTLised in incorne over the period in which the
related costs recognised. Grants relating to assets are recognised over the expected useful life
of the asset. Where part of a ￿ant relating to an asset is defenrd, it is recognised as deferred
income.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance
Act 2010 t)nd therefore it meets the definition of a charitable company for UK corporation tax
purposes. Accordingly, the charity is potentliilly exempt from taxation in respect of income or
capital gains received within categories covered by Chapter 3 Part I l of the Cory)oration Tax
Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that
suLh income or gains are applied exclusively to charity purposes.
Cash and Cash Equivalents
Casb and CÉish cquivalents comprise cash on hand and bank dq)osits.
Page 10

East Fife Community Football Club - SC049504
Notes to the Accounts
For the year ended 31 March 2025
2. Donations & Legacies
Unrestrlcted Restricted
2025
2025
Total
2025
Total
2024
Donations
Gift Aid
Grants
Youth Fees
PerfonnancelCP Fees
11,573
21,834
19,537
90,212
8,768
11,573
21,834
19,537
90,212
8,768
15,554
36,377
83,698
8,641
151,924
151,924
144,270
3. Cbaritable Activities
Unrestricted Restricted
2025
2025
Total
2025
Total
2024
Player Registration
Trips & Camps
Pitch Hire
Member Sponsorship
Cominunity Activities
4,055
1,530
410
7,683
30,338
4,055
1,530
410
7,683
30,338
1,910
30,772
1,295
13,591
15,032
44,016
44,016
62,600
4. Income from Other Charltable Activities
Unrestrlcted Restricted
2025
2025
Totsl
2025
Totsl
2024
Clothing/Equipment
Miscellaneous Income
19,462
19,462
1,372
17,497
1,372
1,372
19,462
20,834
17,497
Pagell

East Fife Community Football Club - SC049504
Notes to the Accounts
For the year ended 31 March 2025
5. PAyments for Raisillg fi unds and Charitable Actlvities
Unrestricted Restricted
2025
Total
2025
Total
2024
2025
Wages
Pension Costs
40,877
2,433
40,877
2,433
67,354
3,547
Hoodies/Equipment
Projects/Events
Facilities Hire
Contractors
Courses
Administration Costs
Donations
Miscellaneous Costs
Registrations
18,176
1,526
59,414
12,174
1,660
10,473
9,900
2,045
4,109
19,462
37,638
1,526
59,414
12,174
1,660
10,473
9,900
2,045
4,109
39,315
3,967
56,277
27,064
3,702
14,814
11,340
1,054
652
165,220
19,462
184,682
229,086
6. Trustee Remuneration & Relatsd PArty Transactions
No trus'tee or other person related to tknc charity had any personal intercst in any contract or
transaction entered into by th¢ charity during the year.
7. Cash and Cash Equlvalents
2025
2024
Cash at bank
36,705
6,418
Page 12

East Fife Community Football Club - SC049504
Notes to the Accounts
For the year ended 31 March 2025
8. fl ullds of the Charlty
Balance At
Incoming Resources
Balance At
l April 2024 Resources Expended 31 March 2025
Ullrestrlctsd Funds
Genera
Unrestricted
5,273
197,312
165,880
36,705
Restricted Funds
Hoodies/Equipment
19,462
19,462
Total Funds
5,273
216,774
185,342
36,705
9. Staff Costs
ThG aggregate payroll costs were as follows..
2025
2024
Wages and Salaries
Pension Costs
40,877 67,354
2,433
3,547
Total Funds
43,310
70,902
The average number of employecs during the year was 2 (2024: 3). No 6￿plOYee received
emoluments of morc than £60,000 during the year.
10. T Axation
The GhiWity is a registered charity and is therefore exempt from taxation.
Page 13